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A counting house, or computing house is the building, room, office or suite in which a business firm carries on operations, particularly accounting. By a synecdoche, it has come to mean the accounting operations of a firm, however housed. The term is British in origin and is primarily used in the context of the 19th century or earlier periods.
The term occurs in the well-known English nursery rhyme "Sing a Song of Sixpence". It also appears in Christopher Marlowe's The Jew of Malta, in A Christmas Carol, Great Expectations, David Copperfield and American Notes by Charles Dickens, Discipline by Mary Brunton, and Deadeye Dick by Kurt Vonnegut. Counting House is also a name given to ancient Roman Empire businesses which safely stored public and private money and lent money.