This physical record-keeping tool facilitates the creation of duplicate copies of transactions at the point of sale. The device typically comprises a bound collection of paper sheets interleaved with carbon paper, or a similar pressure-sensitive material, allowing for an immediate and identical record to be created simultaneously with the original. For example, a business providing a service might use it to furnish the customer with an original receipt while retaining a copy for accounting purposes.
The device’s significance lies in its simplicity and reliability as a manual method for maintaining transaction records. Its advantages include the elimination of the need for electronic equipment or power, making it suitable for environments where digital infrastructure is unavailable or unreliable. Historically, it provided a crucial method for businesses to track sales, manage inventory, and provide customers with proof of purchase prior to widespread computerization.