A counting house or counting room was traditionally an office where the financial books of a business were kept. It was also where the business received appointments and correspondence relating to demands for payment. As the use of counting houses spread in the 19th century, so did their reputation as often uncomfortable and dreary places to work.
- Nelson, Richard (1902). Commercial and Counting-House Arithmetic. p. 205.
- Cross v. Smith, 1 M. & Selw., 545 (KB 13 May 1813) ("The counting-house is the place where all appointments respecting the joint business, and all notices should be addressed, and it is the duty of the merchant to take care that a proper person be in attendance.").
- Anderson, Gregory (1976). Victorian Clerks.