"Merchants have a waste-book (Sudelbuch, Klitterbuch, I think it is in German) in which they enter from day to day everything they have bought and sold, all mixed up together in disorder; from this it is transferred to the journal, in which everything is arranged more systematically;  and finally it arrives in the ledger...This deserves … Continue reading Book Review: “The Waste Books” by Georg Christoph Lichtenberg