CH306684A - Accounting machine. - Google Patents

Description

Accounting machine. The subject of the present invention is a countable iuacliine, comprising a table (! oinpose of rows and columns of dorines, siilrporté by a drum, and organs, lecti@omagnetiques controlled by electrical eommutators positioned by means of differential members, so that said drum is rotated differentially to present a particular line of data in readout position, depending on the position of the differential members, characterized in that the drum is first rotated in one direction by a driving motor, under the control of some of the electromagnetic or--ans, to bring a definite group of lines into the region of the reading position, and that, for the selection of a particular line of said determined group, the direction of rotation of the driving motor is reversed alternately, under the command of certain other of the electromagnetic organs, so that the tambolir effects a series of oscillations going in decreasing until said drum is dead.

The accompanying drawing represents, ä. as an example, a particular form of execution of the accounting maehine which is the subject of the invention.

Fig. 1 is a schematic plan of a keyboard of the counting machine.

Fio-. `` is a detailed view of one of the selector boards used in connection with the amount differentials, with the total command row differential and also with the key row differential. the number of dependents. These contactors are also shown schematically in the electrical diagrams.

Fig. 3 is a view, in front elevation, of an automatic tax indicator drum, which is shown in partial section, as well as associated mechanisms.

Fig. 4 is a partial view, on a reduced scale; of the machine, showing the automatic tax indicator mounted at the upper left part thereof.

Fig. 5 is a right elevational view of the tax indicator and shows in particular the brushes associated with the tens differential which selects the group of tens lines on the board.

Fig. 6 is a section along line 6-6 of FIG. 3.

Fig. 7 is a detailed view, showing contacts used in connection with the selection of lines which must be placed in the reading position after the first group of lines at kg is selected by the tens differential.

Fig. 8 is a view along line 8-8 of FIG. 3.

Fig. 9 is a view along line 9-9 of FIG. 3, looking in the direction of the arrows, and shows in particular the Bau ehe end of the tax table drum. Fig. 10 is a facsimile of a machine-printed payroll slip showing the employee's gross pay, deductions, and miscellaneous total earnings and deductions since the beginning of the year.

Fig. 11 is a detail of the assembly of the automatic taxen indicator.

Fig. 12 is a detail of part of the table of taxes, showing the various columns of figures relating to deductions for retirement insurance, tax, social security contributions, etc.

Figs. 13A to 13D taken together is a wiring diagram showing the Lighting System or, in other words, the lamps which are used in conjunction with the tax board to illuminate the column. appropriate after the line has been selected under the influence of the differentials of amounts positioned according to the brat salary and the number of dependents. To simplify these diagrams, the 6 volt and 48 volt power outlets for the AC power transformer and the 115 volt power source are represented as battery and ground.

General description.

The machine shown comprises a certain number of totalizers capable of receiving the various constituent items of each of the individual operations which are carried out during the establishment of pay slips, including addition-subtraction totalizers, totalizers of where the totals to be printed are drawn.

To control the operation of the various printing devices, the machine requires four rows of control keys and fifteen rows of column keys, as can be seen schematically in FIG. 1. The pillar keyboard is a subdivided, split or split keyboard, bearing a line of dots, so that the number of commands by the keys situated at Bau ehe of the partition line enter in 1' one of the sides of a totalizer subdivides, while the numbers commanded by the touels located to the right of the dividing line enter the other side of the totalizer. The first row of keys, at Bauehe, corresponds to the number of people ä. loads and commands printing in addition operations. The differential can be controlled by a totalizer wheel in total and subtotal operations. The next two rows of keys are acuinulation rows, and the fourth, the fifth, 1a. sixth and seventh row of keys are for ä. record the number of hours worked by the worker. RTI ID="0002.0272" WI="6" HE="4" LX="1548" LY="778"> The four rows on the right are used for holds, the five rows on the right are generally used for winnings and nix rows on the right are used to carry forward the previous winnings and the various previous amounts necessary for the establishment of the pay slip.

The machine is also intended to print on an individual paper slip, to the right of the machine, on a check slip near the center of the machine, and on the slip sheet provided to advance and be printed on. the Bauche of the machine.

The four rows of command keys located on the right side of the keyboard control the selection of the columns and the selection of the various linear spaces in the columns intended for. receive the printed data, according to the various operations necessary to complete the operation of establishing a bill of lading.

Keyboard. Layers 59 of the row of water (Fig. 1) are used to record the number of dependents for tax deduction. The ninth rows of wages following 60 are used to record the number of hours worked and, if need be, to compose the total wages earned, when dealing with another Scheme of establishment of 1a. puff. Between the seventh and the eighth row, there is. a permanent Subdivision, i.e. the tens carryover mechanism is omitted. To the right of the dividing line, the eight rows of keys 61 are used to compose the deductions and to enter the amounts of the salaries on the date envisaged and of the previous earnings,5.

To the right of keys 60 and 61 are four rows of control keys labeled Row 1, Row 2, Row 3 and Row 4. The keys 62 of row,, -ee 1 are driving keys, that is to say they start the machine when they are pressed. The Gross 62 key results in an existing subtotal, in the add-subtract totalizer, which forms the gross salary (the employee in the differentials of the amounts. The Net Salary 62 key causes the emptying of the totalizer addition-subtraction (it, at this time, contains the employee's net gain. The 63 key is a non-motor key which is used in conjunction with the N, Crains key to date of row 2. Keys 64, at the top of row 1, are non-motor keys and are used to select the totalizers corresponding to the keys in rows 2, 3 and 4 during totaling operations.

Row 2 keys are designated 65, row 3 keys are designated 66 and row 4 keys are designated 67.

i The X , Y , 7 and W 65 keys in row 2 are used to collect the totals of earnings to date, taxes withheld, tax, social security and retirement, respectively, before the establishment of an individual payslip. The W key in row 2 is used to trigger the machine when preparing the tax return for the tax inspector. The +3600 key is used to trigger the machine when the employee's salary has reached 3600 units and therefore it should not be made < the deduction.

The K key, Net Salary, > 66 of row 3 is. -used to print special checks when there are no deductions to be made, as is the case for paid leave slips. The other keys J through T in this row 3 are used to record the various deductions to which a given employee may be subject.

Row 4 67 keys, marked B through H and P and L are used in conjunction with. establishment of the payroll according to the entries appearing on these keys.

The keys in rows 2, 3 and 4 select various totalizers in the machine in the well-known manner. Mechanism of action.

The machine is. triggered for its operation by the depression of any one of the driving keys located in the rows of the control keys, that is to say the keys 62 of the row 1, the keys 65 - of the row 2, the keys 66 of row 3 and the keys 67 of row 4 (fig. 1).

The machine is provided to perform at least two kinds of operations, one of which is an addition or subtraction operation performed in one operation cycle, and the other is a total operation performed in two cycles. . In the present machine, one complete revolution of the main drive shaft (not shown) constitutes one operating cycle.

Entering and recording gross wages, deductions, number of hours, etc., are one-cycle operations. The printing of the employee's net salary is a two-cycle operation, or total operation, in which the net salary is printed as the balance remaining after the various deductions have been made from the salary. gross of the employee.

The differential mechanisms of the amount keys and the control keys as well as the mechanism for selecting and controlling the totalizers are of well-known types and will therefore not be described here.

Contactors-selectors. This embodiment comprises twelve contactor-selectors, one of which has been shown in detail in FIG. 2, and which are all represented schematically in FIGS. 13C and 13D of the diagram. These selector-contactors are substantially all the same, except for the common contact which is separated in one of the contactors of the hundreds row and in the contactor of the total row 1, as can be seen in the diagram. One of the contactor-selectors is associated with the differential of the row of keys 59 of the dependents; one of the contactor-selectors is associated with the thousands row differential; two contactor-selectors are. associated with the hundred row differential; three selector contactors are associated with the tens row differential, and two selector contactors are associated with the units row differential. In addition, a contactor-selector is associated with the differential of the rows of decimals and cents. Finally, a contactor-selector is associated with the mechanism of row 1, which is the totals control row.

Referring more particularly to FIG. 2', it can be seen that the contactor-selectors are mounted in front of a spacer 153 which connects the lateral sides of the machine. Each contactor-selector comprises a fixed segment 160, on which are mounted ten contact terminals 161 which are numbered from 0 to 9. These terminals 161 are all electrically isolated from the segment 160. This itself also carries a part arcuate contact 162 which is also electrically insulated.

A broom 163 is. in contact with both the zero contact terminal 161 and the arcuate contact plate 162. This brush 163 is carried by a differentially adjustable arm 164, with respect to which it is electrically isolated, and this differential arm is fixed to a pinion 165 with internal and external teeth, the internal teeth of which mesh with a pinion 166 wedged on a square shaft 167. On the latter is also mounted another pinion (not shown, but identical to the pinion 166) which meshes with the inner teeth of a gear with internal and external teeth 168, which meshes with an internally-externally toothed pinion 169. The internal teeth of the pinion 169 mesh with a pinion 1.70 keyed on a square shaft 150 which is set in a known manner under the influence of the upright differential, under the influence of a depressed upright key 61 or zero stop.

From the foregoing description, it clearly follows that the differential movement imparted to the pinion 169 by the differential mechanism, under the influence of the keys 61, is transmitted through the intermediary of the pinions 169, 168 and 165, of the square shaft 167 and pinions 166, to the brush holder arm 164.

Consequently, the arm 164 will move the brush 163 in the dextrorsuni direction, this brush coming into contact with the arcuate contact 162 and with that of the contacts 161 which corresponds to the key 60 pressed. However, no electrical circuit has yet been completely established. this moment.

Complete closing of an electrical circuit through contacts 163 and terminals 161 under the influence of the differentials occurs during a subtotal operation when the Gross key 62 is depressed to bring the differentials to be positioned according to the amount of an employee's gross pay, which now determines the position of the broom 163. The electrical circuits, which will be described later, determine which of the lamps should. be illuminated in conjunction with the tax table and, also, according to the movements of the differentials associated with the tens and hundreds columns controlled by the gross salary totalizer wheels. These circuits also determine the amount of rotational motion that must be imparted to the tax drum to move the board for line group selection and, after the line group has been selected, to move the board. under the influence of the differential of the units column to select the particular line of the group which has been previously selected. After due that particular line has been selected, and only then, under the influence of the differential of the 59 Dependents keys, is the lamp associated with the appropriate column of Revenue tax figures lit, so that the The operator makes the appropriate deduction from the employee's pay slip, based on the number of dependents and based on the gross amount of pay, as shown in the left column.

There is a contactor-selector similar to the one shown in FIG. 2 and which is associated with the control buttons of row 1. Of course, the differential mechanism controlled by the buttons of this row 1 controls the contactor-selector of this row.

When the Net Salary > 62 key is used, the addition-subtraction totalizer of a group N 1 (or higher) of totalizers is emptied and the number which has been collected there is automatically transferred to the Net Salary totalizer associated with the Row 3 Net Salary 66 key; and which is read on a group N 2 (or rear) of totalizers.

Table <I>of taxes.</I>

We see, in fig. 12 a facsimile of part of a table of taxes relating to social security contributions, income taxes and pension contributions based on gross wages which appear in the column (the figures on the left. It goes from the examples given do not necessarily correspond to real facts.

The column of figures on the left contains salary amounts ranging, in pairs, from 4 to 116 monetary units.

The next four columns are the social security deductions that must be made on the basis of the gross salary. The left-hand column of these four columns corresponds to salaries of 4.00 to 4.33 units, always assuming a gross salary of .1.00 units. The next column that gives 0.07 is based on any gross salary between 4.34 and 4.99 units. The third column of Social Security figures, which gives 0.03, is based on a gross salary of 5.00 to 5.66 units, and the fourth column, or right column, of Social Security figures of 0 .09 is based on gross salaries of 5.67 to 5.99 units.

The sixth and seventh column of numbers relate to income tax deductions. This figure is based, for example, on a rate of 1/2% of the gross salary.

The figure of 0.02 in the left column is based on a gross salary of 4 currency units, at the rate of 1/2%, which is 0.02 for 4 units. If the salary of a worker is 5.00 to 5.99, the income tax on the basis of a rate of 1/2% will be 0.03.

The following ten columns of figures represent, for example, deductions for old-age insurance based on the number of dependants. The left column of these deductions shows the tax to be withheld when there are no dependants. The next column gives the deductions for a dependant; the next column, deductions for two dependants; the next column, the deductions for three dependants; the fifth column, deductions for four dependants; the sixth column, deductions for five dependants; the seventh column, the deductions for six dependants; the eighth column, deductions for seven dependants; the ninth column, the deductions for eight dependants, and the last column or column on the right, the deductions for nine dependants. All of these ten columns, however, are based on deductions for gross wages making an even count, starting at 4.00 units and going up to 116.00.

The five columns of numbers located in the. upper right part of the table in fig. 12 relate to a total salary making an odd number of units, from 5.00 to 59.00, in steps of 2 units. The left column of these five columns is based on odd numbers for gross salaries where the recipient has no dependants. The second column corresponds to employees before two dependents; the third column, two dependants; the fourth column, three dependents. and the fifth column, four dependents.

<I>Drum of</I> table <I>of</I> taxes.

The tax table 190 (figs. 3 and 12) is mounted on a rotating drum composed of a cylinder 191 made of a transparent material. This cylinder 191 is. mounted on rings 192 and. 193 on each of which is mounted a ring gear, respectively 195 and 196.

On the ring 192 and on the pinion 195 is integrally mounted a disc 197 comprising a rolling sleeve 198. The disc 197 is. made of an insulating material for a reason that will be exposed later.

<I>Drum holder.</I>

The drum (consisting of the cylinder 191, the rings 192 and 193, the toothed crowns 195 and 196 and the disk 197) is rotatably mounted in a frame constituted as follows: On a base plate 200 rise vertically a plate left side plate 201 and a right side plate 202 (fig. 3) which are connected by a front spacer 203 (figs. 5, 6 and 9) and a rear spacer 204.

On pivots 210, carried by the plate 201, are mounted rollers 211 on which bears the inner periphery of the. ring gear 196. Four carrier rollers 211 of this type are shown in FIG. 9.

On plate 202, and extending to the left in fig. 3, through the sleeve 198 is mounted a rod 212 supporting the right side of the drum 191.

On the rod 212, close to the plate 202, is mounted an arm 213 (fig. 5), and on the left end of the rod 212 is fixed an arm 214 (fig. 6). The arm 214 is fixed to an intermediate plate 215 by means of a screw 216. The rod 212 passes through the intermediate plate 215. The right end of the rod 212 is. threaded to receive a nut 21.7, as well as its left end, but beyond the plate 21.5, to receive a nut 218. These nuts 217 and 218 firmly hold these parts 214 and 215 together and block all mounting assembly to. the plate 202, subject to a possibility of adjustment. Indeed, the arm 213 carries a screw 219 which protrudes through a slot 220 made in the plate 202. This screw 219 also protrudes through a lug. adjustment 221, which is supported by a bracket 222 mounted on the plate 202. Locking nuts 223 maintain the adjustment lug 221 in the adjusted position. The purpose of adjusting arm 213 which, of course, also adjusts rod 212, arm 214 and plate 215, will be explained later.

As regards the drum drive device, the ring gear 195 meshes with a pinion 226 (fig. 8) keyed to a shaft 227 which bears in the side plates 201 and 202. At the left end of the shaft 227 (fig. 3) is fixed a coupling device. hose 228 which is connected to a reduction mechanism 229 of a motor 230.

The engine starting device is described below.

However, when the motor is energized (it may be useful to indicate from now on that it can be started in one direction or the other), it goes, through the multiplier mechanism 229 and the flexible coupling 228, rotate shaft 227, and, through pinion 226, drive ring gear 195 to rotate drum 191. <I>Tax table lamps.</I>

Each of the columns of numbers in Table 190 corresponds to a lamp. These lamps can be switched on under the influence of the Persons at button column. load and under the influence of the differential mechanisms associated with the units, tens and columns. hundreds of francs, when a subtotal is taken from the addition-subtraction totalizer to obtain the employee's gross salary.

Some of these lamps are. represented in Figs. 3 and 6, and their entirety is represented schematically in FIG. 13A. One has also provided two special lamps, a green lamp for non-withholding tax, and a red lamp to indicate that the employee has already received a gross amount of 3600.00 units and (therefore you no longer have to deduct the tax.

According to Figs. 3 and 13A, it can be seen that a lamp 400 corresponds to the Gross Salary column of table 190 (FIG. 12). Four lamps 401 are associated with the four social security columns; two lamps 402 are associated with the two columns of taxes, and ten lamps 403 are associated with the ten columns of figures for retirement insurance. A -104 lamp is not used in conjunction with this system, but can be used to illuminate an additional column of the board if required.

These lamps 400 to 404 are all carried by a lamp holder bar 410 (fig. 3, 6 and 9) (it has an ear 411, thanks to which it is fixed at 412 to the side plate 201. An arm 416 is also attached to lug 411 at point 417 to help support lamp bar 410. This arm 416 is rigidly attached to a shaft 418, supported by plates 201 and 215 (Fig. 3). lamp 410 also carries two lugs 420 (fig. 6 and 9) which extend between bars 421 and 422, rigidly fixed to two brackets 424 which are ca led on the shaft 418.

In order to direct their light beams, the lamps 400 to 404 are enclosed in a lamp cover 430 provided with an opening 431 on the front, so that the emitted light can only exit through a special opening.

This opening 431 is located immediately behind a magnifying device 432 mounted on the casing or cover 435 which completely closes the drum of the table and the motor of the automatic tax indicator.

The lamp cover 430, which rests on a s i ebord 436 of the bar 421, is also provided, p. its right end, a cheek forming a clip 437 which overlaps the end of the lamp holder bar .110, as can be seen in FIG. 6. According to fig. 3, the lamp cover 430 is provided, at its left end, with a flange 438 thanks to which it is fixed to the lamp holder bar 410.

On the plate 215 (fig. 3 and 6) is fixed a bracket 440, and on the plate 201 (fig. 3 and 9) a bracket 441. These two brackets 440 and 441 carry an L-shaped bar 442, to which is rigidly fixed a bar 443. This carries electrical terminals 444, one for each of the lamps 400 to 404. The circuits intended to ensure the lighting of these lamps are. described later.

At the front of the case 435 (FIGS. 4 and 6) is fixed an index 446 which is located immediately above the opening 431 made in the lamp cover 430. On this index are carried the retaining designations ( Social Security, etc.) and the numbers 1-9 and 1-4 above -the numbers 6-9. The numbers 1 through 9 indicate the number of dependents the employee has, and therefore each of these numbers refers to. one of the columns of tax figures that have been established based on the number of dependents.

Since a lamp is provided for each of the columns of numbers of the table 190 of FIG. 12, and since only one of the particular lamps is lit in each of the above three sections of the table, for the amount of gross wages the employee has earned and the number of his dependants, the operator is easily found enabled to read the amounts of the various deductions.

By way of example, the payslip of fig. 10 shows that the gross salary was 116.00 units: This figure appears at the bottom of the Gross Salaries column in fig. 12. Since the gross salary was 116 units, the amount of deduction to be deducted for social security is 1.74. The amount of tax to be deducted is 0.58 and, as the employee has a dependant, the amount of the pension insurance contribution to be deducted is 1.8.80. Therefore, in a particular operation (namely the establishment of the payslip of an employee whose gross salary is 116 units) are lit: the lamp 400, the lamp 401 behind the first column of figures for social security, the 402 lamp behind the first column of tax figures and the 403 lamp behind the second column of pension insurance figures. It follows that the figures which appear through the opening 431 and which are magnified by the magnifying member 432 are those which are indicated in FIG. 3, at least with respect to tax and. the insurance retires, because the painting was broken to reveal the lamps. The amount of the gross salary is therefore not seen in this figure, but it is understood that it is also enlightened.

Two other lamps 433 and 434 (fig. 13=i and 13B) are also provided, one of which, 433, is .lit in green when there is no re held insurance. The other lamp, 434, is red and lights up when the employee's gross salary has reached 3600 units, in order to inform the operator that no more social security deductions should be made. <I>s</I> electrical contacts <I>and brush motors. A number of contacts are mounted to rotate with the drum, and they serve to. complete the electrical circuits intended for the. selection of the appropriate line of the table.

r The electrical contact plates, discs and rings are all mounted on the insulating disc 197.

Some of this contact baggage is. mounted on the disk 197 inside said drum, while other rings are mounted on the disk outside the drum, as can be seen more particularly in the section of FIG. 3. The outer rings are shown in fig. 8, and the inner ba- Bues in fig. 7.

Outside the drum, on the insulating disc 197, are mounted two contact plates. semi-circular 450 and 451. Between these plates (fig. 8) are mounted two contact plate 452 and 453.

Inside semi-circular rings 450 and 451 are concentrically mounted three full contact rings .154, 455 and. 456, all of which are attached to insulating disc 197.

The purpose and function of these contacts and (the these rings are explained later with the description of the electrical diagram.

With the rings 454, 455, 456 (fi-. 8) co operate brushes 460 (fig. 3) carried by brush holder backs 461, 462, .163 respectively (fig. 5)., mounted in a plate 465 which is fixed on the right plate 202 by means of screws 466.

With contact plates 450, 451, 45? and 453 cooperate, brushes 470 carried by brush holders 471 fixed to the brush holder plate 465.

Ten brushes 470 and ten brush holders 471 have been provided, electrically connected to the contactor-selectors associated with the tens differential. These brushes are connected in all positions, from zero to nine, as can be seen in the fis. 5 and also in the wiring diagram of fig. 13B.

On the insulating disc 197, inside the drum, are fixed three contact rings 475, 476 and <B>477</B> (fig. 7). Ring 477 is provided with a series of contacts 478.

On the inside of the insulating disc 197 is. also fixed another insulating ring 479 comprising .180 contacts arranged alternately between the contacts 478 of the ring 477. These contacts 478 and 480 are electrically isolated from each other. With the rings 475, 476 and 477 cooperate brushes 490 carried by brush holders 491, 492 and 493 respectively, which, to. in turn, are carried by a brush holder plate 495 fixed rigidly to the plate 215 previously described, a.11 screw means: 196. ; With contacts 478 and 480 cooperate. brushes 497 carried by brush holders 498 which are supported in the. brush holder plate 995. Five brushes 497 are associated with the differential mechanism which, in turn, corresponds to the column of keys of the units, and these brushes 497 are coupled in pairs, as indicated in FIG. 6 and also in the diagram of fig. 13D, the entire brush plate and auxiliary plate<B>2</B>15 are arranged to be adjustable by adjusting screw 221 to establish suitable electrical relationships between brushes 497 and contacts 478 and 480. Musterle <I>de</I> the automatic indicator <I>de</I> tax. The entire automatic tax indicator is mounted on a sub-base 500, which is shown partially broken in Figs. 11 and 5. This base carries two rectangu lar lugs 501 having rounded heads 502 (they protrude into holes made in the base 200 of the tax indicator. At the rear of the base 500 is arranged a screw file 503 comprising a knurled adjustment nut 504 provided with a shoulder 505. This shoulder 505 protrudes into a forked support 506 rigidly attached to the rear (read trunk 435 of the tax indicator.

By turning the adjustment nut up or down, the entire tax indicator can be tilted around pivots 501.

It may be desirable to move the tax indicator longitudinally relative to: .a. the machine or even to rotate it at a certain angle with respect to the front of the machine, depending on the exact position in which the operator is seated, so that it is more convenient to read the figures which are on the line of reading through the magnifying organ -132. Accordingly, the sub-base is provided with a pair of slots 510 (Fig. 11).

On the top of the box 152 of the machine is fixed a platform .511 (fig. 4-, 5 and 11) (it has a pair of slots 512 arranged at right angles to the slots 510.

Where each of the slots 510 and 112 intersect is a lug 515 which, as can be seen in FIG. 5, receives three washers 516. Between the washers, and sliding in the slots 510 and 512, are arranged collars 517, and an elastic clip 518 (fig. 5 and 11) holds the assembly formed by the washers 516, the collars 517 and lug 515, in the position shown in FIG. 5. With this arrangement, it is seen that the sub-base 500, and with it all the automatic tax indicator, can be moved laterally with respect to FIG. 4 - that is to say from left to right or from right to left and at the same time it can be rotated at any angle with respect to the slots 512 of the platform 511, which is rigidly fixed in the trunk 152 of the machine.

Sufficient play must be provided between the washers 516, the bottom of the sub-base 500 and the platform 511, to allow any adjustment by tilting. Electric circuits <I>interested in the</I> operation <I>of the</I> machine <I>during</I> the establishment <I>of the payslip</I> <I>d 'an</I> employee.

It will be assumed that a check slip similar to that shown in FIG. 10 must be drawn up for an employee named Dupont-Martin.

To establish this slip, first register the earnings of the employee<B>to</B> the date, using the amount keys 61 and the X key 65 of row 2 Then, the retirement insurance deduction is recorded using the digit keys 61 and the key 65 Z . The following operation consists of entering the tax deduction using the amount keys 61 and the Y key 65, then, finally, the amount of the social security deduction is recorded using the digits 61 and key 65 W .

In the next operation, the number of dependents, which in this particular case is assumed to be one, is entered. by pressing the 59 key at the bottom of the row, then pressing the amount keys 61 for 116 monetary units, which is the gross salary of the employee. The machine is then triggered for operation by pressing the Gross Salary 67 key in row 4.

During this operation, the following circuits are either completed or prepared for later completion in a subtotal to obtain the gross salary of the employee by pressing the Gross key 62 of row 1.

During the operation of introducing the 116 units, a circuit is completed at. from a 48 volt power source (Fig. 13D) through line 520, point 521 (Fig. 13C), line 522 to point 523, time switch λ (Fig. 13D) closed by a suitable cam arranged on the main camshaft, a line 530, up to the contact 162 of the row of totals, by the shoe 163 of this row, by the zero contact 161, passing through the line 531 (Figs. 13D and 13C), by a row 4 switch key, which was closed by depressing the Gross Salary key 67 in the ninth position of row 4. Hence the circuit. continues at contact 162 of the selector switch of the row of dependents, by wiper 163, which is at this moment in contact with contact 161 N 1, due to the fact that key one has been dark, by the line 532 (fig. 13C and 13A), by the operating contact 533, to the winding swimming relay R5, and from there to the ground. This causes relay R5 to operate which closes the three sets of normally open contacts 534, 535 and 536 and at the same time opens contact 533. Closing of contacts 534 establishes a restraining circuit through restraining conductor 537 (fig. 13A and 13B), through normally closed contact 538 of relay R16 and thence through line 539 (Figs. 13A and 13C) back to the 48 volt current source, then to ground.

Depression of any one of the driving keys of rows 1 to 4 closes a switch 524 (FIG. 13D) which completes a circuit starting from a 115 volt power source (FIG. 13B), by through normally closed contact 525, line 526, solenoid 527, switch 524 to ground, which triggers the machine for operation in a known manner.

The operator then subtotals the gross pay by pressing the Gross key 62 in row 1, which causes a subtotal operation in the add-subtract totalizer and puts. the differentials of the amounts in a corresponding position.

During this operation, the following circuits are established: The differential of row 1 stops in the position of 3 under the influence of the Brut key 62, which puts the shoe 163 in position in the third position, so now. the circuit is complete from the 48 volt power source through line 520, point. 521, the line 522, the point. 523, then by a time switch D controlled by a cam provided on the main camshaft, line 540, contact 162S of the row of totals, wiper 163, contact 161, in the third position, the line 541, up to line 542.

From the point where lines 541 and 542 join, several circuits complete each other as follows: First, to the left hundreds selector, its contact 162, through wiper<B>163</B> and contact 161 in the position of a , thence via line 543 (fig. 13C and 13D) to relay R19 (fig. 13B) to operate the latter, then back to ground.

At the same time, a circuit is established from the junction point of conductors 541 and 542 to the tens column selector on the right, via its contact 162, by its wiper 163 which is now in the position of one and which, at this moment, stops in this position.

A circuit is also established from the meeting point of conductors 541 and 542 to contact 162 of the second selector of i the hundreds column, by its wiper 163, by contact 161 which, at this instant, is in contact with the wiper 163, by a line 545 (fig. 13D and 13B) to a brush 470, by the contact ring 450, to the ring s 476 (fig. 7), through the brush 492, by line 546, to a switch 547 which, at this moment, is closed, since relay R19 has been operated, as previously described, from switch 547 to conductor 548 then to point 549. point 549, the circuit continues via line 550 as far as a relay R20 which is actuated, then from there to the mass, relay R20 then closing the two series of switches 551 and 552.

The circuit continues through the series of switches <B>551,</B> then closed, which completes the circuit from the 115 volt source, as previously indicated, through the series of switches closed 551, by line 553, which completes the circuit, up to the motor 230 and causes, by the drive command coming from the motor, the dragging of the drum in the senestrosum direction.

For this circuit through the motor to be complete, it continues from the motor through conductor 554, through contacts 555, conductor 556, main power switch 558, and source ground return <B>115 </B> volts. This switch 558 is a manual switch actuated at the start of payroll work to supply 115 volts to the tax indicator.

Motor 230 then drives the indicator drum in the senestrorsum direction until contact plate 453 comes into contact with brush 470, which has previously been energized by the differential entire dozens were arrested in the first position.

The circuit is now complete, after the drum has reached this position, then contact 453, through ring 475 (see also Fig. 7), thence through brush 490, conductor 560, to contact 561 which had been actuated by energizing relay R19 in the manner previously described. This completes the circuit by this contact 561, a conductor 562, a contact 563 up to a relay R23 which is then actuated, then returned to ground.

Actuation of relay R23 closes a series of switches 564, which completes the restraining circuit back to restrain wire 537, to retain relay R23 in the actuated position.

The act.ionnement of the relay R23 also closes a series of switches 565 and completes a circuit from a point 569 on the line 562, returning by the line 566 (fig. 13p and 13D) to the contact 162 of the switch-selector in the right column of units (fig. <B>13D).</B>

Since the differential of the column of units has reached the sixth position, a circuit is established from contact 162, by wiper 163, contacts 161 bare marked 6 and 7, which are connected together by a single wire, by wire 567 to brush 497, thence to contact 480, to ring 455, and from ring 455 to brush 460 in brush holder 462. From brush 460 the circuit continues and returns through a conductor 568 (fig. 13p and 13D) up to a contact 570, closed because relay R18 has not been activated, return to point 549 then, going up. by line 550, to relay R20 which forces the drum to turn again in the senestrorsum direction. It should be added that, during the operation of relay R23, the series of contacts 555 was opened and the circuit continued from conductor 556, through a 100 ohm resistor back to the motor, which caused a ra slowing of the motor, decreasing the speed of the drum to such an extent that the rapid selection of the particular line of the group of lines was found to be markedly facilitated.

We have described above how the drum still rotates in the senestrorsum direction, but at a much reduced speed. However, this speed is not low enough to stop it as soon as the contact 480 leaves the brush 497 and, consequently, the adjacent contact 478 comes into contact with the brush 497, so that the following circuit is found established: from brush 497 to contact 478, by ring 477, brush 493, conductor 575 (fig. 13p and 13D), a series of contacts 576 for relay R18, which has not been actuated, and thence through line 577 to a point 578, then through line 579 to a drum trigger button 580, which is normally closed, thence to relay R21, causing the relay to operate R21, closing a series of contacts 581 and 582, which establishes a circuit from the 115 volt source through the series of contacts 581, by one. line 584 to the winding located on the other side of the motor 230. This forces the motor to. turn clockwise: sum. At this time, the resistor is 100 ohms. still in the circuit, and the motor slowly drives in the dextrous direction and eventually carries the contact 478 past the brush 497, so that the brush may touch the contact again. 480, which causes the drum to reverse. The successive operations, first of the relay R20, then of the relay R91, end up bringing the drum to a stop in a rest position in which the broom 497 is in contact with the insulating disk 197, between the two plates 478 and 480, which prevents both the relay R20 and the relay R21 from operating.

If for any reason both relays R20 and R21 happen to be activated simultaneously, the operator can activate the drum release button 580 to release relay R21.

From the above description it follows that the indicator drum, with the indicator board attached to it, has been arranged in such a way that the line in front of a gross salary of 116 units is immediately behind it. the opening 431 in the lamp cover -130. Thus, when the lamps are on, the figures appearing in the selected columns can be easily read by the operator through the magnifying part 432.

When these are gross wages other flood that of 116 units corresponding to. the example chosen, which determine the operation of the machine, the circuits are established,: ent by the contacts 451 and 452, as well as by the rings 454, .155 and -156 to control the rotation of the drum in view to select other groups of rows from the tens selector-contactors, and other circuits could be established by the rings 475, 476 and 477 and the contacts 478, 480 to control the selection of a row in the given group. While the drum is in position under the influence of relays R20 and R21, switch 552 or 582 is on. closed, depending on which of the relays R20 or R21 has been activated in the manner previously described. This establishes a circuit from the 48 volt source and on. either by switch 552 or by switch 582, depending on which of the relays is activated at that particular time, up to a point. 590 and thence by a conductor 591 i fig. 13th and. 131D) through a rectifier: 392, to charge a capacitor 593. This charge is then used to actuate the relay R22 which then opens the contact 525, thus preventing any triggering of the machine by the depression of any of the drive keys, depressing which would close switch 524, thus establishing circuits through the selectors which control the drum and thus risk causing the drum to stop in the wrong position.

In other words, if the machine was operated before the drum had. hit. se., final position, the operation of the machine would immediately stop that of the drum, which would give a false line selection and, therefore, an erroneous indication to the operator. This, of course, must be prevented, and it is for this reason that an R22 relay has been provided in this circuit to prevent any erroneous indication of this kind.

A circuit starts from the junction of lines 541 and 542 and passes through contact 162 of the selector of the far left column of units, through wiper 163, the contact. 161 in sixth position, thence. by a line 607 (FIGS. 13C and 13A), by a closed contact 602, which causes the operation of the relay R 1. The relay R3 is coupled to the relay RI by a conductor 603 and, consequently, when the relay R1 is excited by the circuit described above, relay R3 is also activated. The operation of relay R1 closes switches 604, which establishes the circuit to the holding circuit conductor 537, thus holding to. both relay R1 and relay R3. During the operation of the drum, the following circuit is also established, from then the junction of conductors 541 and 542, by conductor 542 to point 605, by conductor 606, by a time switch C" which is closed by a cam keyed to the main camshaft after the circuit has been established through the left-hand upright selector column, to close the circuit and cause relays R1 and R3 to operate. From time switch C, the circuit continues to contact 162 of the decimal column selector, via its wiper 163 to contact 161 in the zero position, then via a conductor 607 (fig. 13C and 13A) to contact 608, then to relay R2 and ground, causing relay R2 to operate, which then closes contact 609, completing the circuit to retainer wire 537, thus retaining relay R2.

From the description of these electric circuits, it will be seen that the line to be read on the indicator drum has been selected and that all the appropriate relays intended to select the lamps in connection with a brait wage of 116 units have been actuated.

It remains to describe the circuits intended to light the lamps which have been selected under the influence of the registration of a gross wage of 116 monetary units.

The next operation, in which the selected lamps are lit, is to establish the employee's total earnings to date. These earnings include the previous total of previous earnings plus the gross salary of 116 units this time around. To trigger the machine for such an operation, the operator presses the Row 1 Extension key and the Earnings to key. this day 65 of row 2. This last is driving and therefore triggers the machine. Depressing bank 1 key 63 causes the bank 1 differential to go to position 2 and establish the following circuit from the 48 volt source: through conductor 520 to point 521, the switch 522 to point 523, and thence through time switch A and conductor 530 to contact 162 in the row of totals, wiper 163 and second contact 161 to complete the circuit by conductor 610 and a switch 611 which is closed when the key is pressed 65 Earnings to date. From switch 611 the circuit continues through conductor 612 (Figs. 13v and 13B) to contact 613 and thence to relay R17 and ground causing relay R17 to operate. This action closes contacts 614 and establishes the circuit to the carry line 537, to maintain the relay R17 in the active position.

Operation of relay R17 causes switch 615 to close, which completes a circuit from a 6 volt source through switch 615 to point 616.

From point 616, a circuit is then established by a conductor 620, a contact 621 which remains in the state represented, because the relay R15 has not been actuated, then from there by a conductor 622 (fig. 13B, 13D, 13C, 13A), by a contact 623 which has been closed by the operation of relay R1, by a conductor 624, by a contact 625 which has been closed by the operation of relay R2, by a conductor 626 , and thence to the left lamp 401 of the social security lamp group, to ground, which lights and shows a social security hold of 1.74.

At the same time as the circuit previously described is established, the following circuit has been closed: from point 616 to point 630, by a conductor 631 (fig. 13B, 13D, 13C and 7.3A) up to point 632. From this point the circuit continues through a contact 633 which has been closed during the operation of relay R1, thence through a conductor 634 to the left lamp 402 and to ground, thus causing the lamp to light. 402, associated with the tax and indicating to the operator that the amount thereof to be deducted is 0.58. From point 632, this latter circuit continues through conductor 635 to lamp 400 and thence to ground, thereby causing lamp 400 to illuminate the sum of 116 units in the gross wage column. At the same time, the following circuit is established: from point 630 by a contact. 640<B>of</B> the unactuated relay R14, thence by a conductor 641 (fig. 13A) to point 642, by a conductor 643 (figs. 13C and 13A), by the contact 536 which, one remember, was closed by the prior operation of relay R5, and thence by a conductor 644 to a second lamp 403 and ground, causing the sum of 18.80 to be retained for a dependent.

During an operation like the one just described, on some of the relays, as can be seen in the diagram, contacts are closed, whereby circuits are partially established, but not completely established. , at this time, because they are not interested in the particular amount of gross salary contemplated at this time.

The operator now dials, with the amount keys, the amount of the various deductions which have been indicated by the illumination of the various lamps, as described above, also depressing the appropriate command key in row 4. These are my are. deducted from the amount of the employee's gross salary. All other fixed sums, such as health insurance or other, are then deducted from the gross salary. using the appropriate control key in row 3. After all deductions have been made, the operator presses the Net Salary key 62 in row 1, which triggers the machine for final operation and completes the establishment of the employee's pay slip.

Depression of the Net Salary key 62 of row 1 brings the differential of row 1 to the position of 1, and a circuit is then established from the source of 48 volts (FIG. 13D), by the conductor 520 to point 521 (Fig. 13C), through conductor 522 to point 523, and thence through time switch A to conductor 530, contact 162, brush 163 , by contact 161, in position 1, thence by conductor 650 (fig. 13v and 13p) to relay R16 and to ground, causing. operation of relay R16. This relay R16 opens the contact 538, thus causing the opening or breaking of the circuit passing through the retaining wire 537, so that all the previously actuated relays are released.

Other circuits may. be formed, which are ordered, for example, when the gross salary does not include a round account of francs, but a sum accompanied by centimes, as is the case for sums (decimal) from 0 to 33 centimes, then from 34 to 99 cents, when the employee's salary includes an even number. When it ends in an odd number, the column of pennies keys controls amounts ranging from 1.00 to 1.66 and from 1.67 to 1.99, in order to select the appropriate safety lamp 401 social.

The amount of the decimal fraction of the gross salary. (decimes and centimes) command, also that of the tax lamps which must be lit. For example, if the gross salary is an even number, for example: 70.00, it is the left 402 lamp that lights up, and if the gross salary is an odd number such as 71.00, it is the lamp on the right which lights up.

Another circuit is established when, by introducing previous earnings to date, the sum is reached. or exceeds 3600 units. The ignition of the lamp 434 causes the appearance of a red signal visible to the operator and, at the same time, the. Social Security button 67 in row 4 is blocked and can no longer be pressed.

During the operation of the. machine, which consists of entering the employee's previous earnings, an operation which involves pressing the Extend:> 63 key on row 1 and the Earnings to date 65 key on row 2, a circuit is established at 9 at the same time as the circuit previously described, passing through the switch 611 and the conductor 612, to energize the relay R17. Said. circuit from switch 611 to contact 162 of the. thousands column by the 9 i'rotter 163 which, at this moment, is in contact with the contact 161 in the third position, by the conductor 660 (fig. 13D and 13C) up to the contact 162S of the column selector hundreds, by the wiper 163 which, at this moment, is in contact with the pad 162S with the contact 161 in the sixth position of this row, by the conductor 661 up to the point 662. From the point 662, the circuit continues by the conductor 663 (fig. 13D and 13B) as far as contact 664, to point 666 and from there to the winding of relay R.15 then to ground. In this way, relay R15 operates, which raises contact 665, movement. which establishes the circuit to the retainer wire 537 and holds relay R15 in the energized position.

Current is then at point 666 and from this point the circuit continues through conductor 667 (Figs. 13B and 13D), through trip contactor 668 (Social Security) which is normally closed, then to solenoid 669 of 48 volts and to mass. The operation of this solenoid 669 pulls a latch 670 to the wrong, which locks the key 67, as can be seen in fig. 13D.

Operation of relay R15 opens contact 621 and closes contact 671 through conductor 67`? to lamp 434, and from there to ground, so that lamp 434 lights up and a red signal appears in the eyes of the operator.

The opening of contact 621 cuts the circuit passing through conductor 622 which had been closed to light the lamp 401 associated with it. social security and, therefore, neck; Apart from circuit 622, lamp 401 which was previously lit is extinguished. When the operator receives a red light signal by switching on the lamp 434, there may still be a certain sum to be withheld and, in order to be able to release the Social Security key 67, the operator activates by hand the release switch 668 which releases the solenoid 669 and allows the lock <B>670</B> to be removed from the key 67 by the action (the sound springs, allowing use of this key 67.

When an employee's gross salary is less than 60 units, the variable data in the table is scaled in increments of one unit, and when an employee's gross salary is greater than 60, the table variables are scaled in two-step increments. two units.

Whenever, therefore, the gross salary is less than 60 units, the relay R14 (fig. 13B) operates in the following manner: a circuit is established from point 605 (fig. 13C) by contact 162 from the thousands selector, by the wiper 163 in the zero position, by the conductor 675 up to the contact 162 of the adjacent tens column, by the wiper 163, by the conductor 676, which is connected to all the contacts 161, from 0 to. 5, via conductor 677 (fig. 13C and 13A) to contact 679 (fig. 13B), then to the winding of relay R14 and to ground. This causes relay R14 to operate, which closes contact 679 and establishes the circuit to the restraining wire.

Energization of relay R14 opens contact 640 previously described and closes contact 674, establishing a circuit from point 630 through 674, conductor 680 (Figs. 13A, 13C and 13A), through contact 681, when the sum is an even number, since the relays R1 and R3 have been operated, because the number was even, in the manner previously described.

If the sum had been an odd number, relays R1 and R3 would not have operated, and therefore the circuit would have been from conductor 680 (Fig. 13A), through contact 683, through conductor 684 to point 685, through conductor 686 to switch contact 535, which had been closed by relay R5 with a dependent, and from contact 535 through conductor 688 to point 687, and thence to lamp N 6 and ground. However, this lamp N 6 is behind the second column of odd numbers at the top of the right part of the table of FIG. 12, and it lights up when there is a dependent and the amount. is less than 60 units and ends in an odd number.

The operation described last, for the circuits corresponding to odd sums below 60 units, would be substantially the same for the relays R4, R6, R7, R8; to control the lighting of the appropriate lamps 5, 7, 8 and 9 below the number of dependents.

When the employee's gross salary is within 60 units, the relays R9, R10, R11, R12 and R13 are energized to close the circuit leading to a Tax Free 433 lamp as follows: These relays do not operate only when the employee has five or more dependants.

Operation of relay R14 closed contact 690 to establish a circuit from point 630 through contact 690, then through conductor 691 to point 692 (Fig. 13C). Point. 692, the circuit is connected to the middle series of contacts of all the relays from R9 to. R13 included. Thus, when any one of these relays is energized, a circuit is established to point 694, and from that point through conductor 695 to the tax-free lamp and thence to ground.

Whenever this lamp 433 is lit, a green signal becomes visible to the operator, indicating to him that there is no tax to be withheld. Likewise, at this time, none of the lamps behind any of the Dependents columns, 0 through 9, are lit, because when the amount. gross salary is less than 60 units and there are five or more dependants, no circuit leading to any of these lamps is complete.

When the gross salary is equal to or less than 60 units and ends in an even number, the actuation of relay R3 establishes. a circuit through contact 681, conductor 692, to point 642. From point 642, the circuit is connected to the lower series of contacts of all relays R4 to R8 inclusive. Thus, when any one of these relays is actuated, a circuit is established to lamps 403 (0, 1, 2, 3 and 4) of the tax columns.

When the gross salary is less than 60 units and ends with an even number, for zero to four dependents, the 403 lamps from 0 to 4 are lit, and when the salary is less than 60 units and ends with an even number odd, for zero to four dependents, lamps 403 from 5 to 9 are lit. When the clerk's salary ends with an odd number of cents up to 66 cents, relay R2 is energized by the following circuits.

From the foregoing description, it will be remembered that whenever current is flowing through conductor 60'i, relay R2 is energized in the previously described manner and, therefore, for the circuits to be described. now it is not necessary to follow them from their origin beyond conductor 607.

When the sum ends in 30 cent times, the decimal column differential wiper 163 establishes a circuit from contact 162 to the third contact.<B>161</B> through conductor 700 (fi-. 13C and 13A) to closed contact 701 of deenergized relay R3, and from there to conductor 607 to actuate relay R2. When the sum is 40 or 50 cents, a circuit is established from contact 162 by wiper 163 to contact 161 in the position of 4 or 5 by conductor 702 to contact 703 of the deenergized relay. R3, then to conductor 704, and from there to conductor 607, which operates relay R2.

When the decimal column differential wiper 163 is on contact 161 in the 6 position, the circuit is complete from contact 162 through wiper 163, contact 161 in the. sixth position, by the conductor 705 to the closed contact 706 of the deenergized relay R3, and from there by the conductor 707 return to the conductor 708, to the contact 126 of the column of centimes and, if the amount is 60 centimes just or up to, 63 centimes, the circuit then goes from the contact 16`3 of the column of centimes by its shoe 1.63, through the conductor 709, by the eon- (luetor 710 until the point. 71.1. on the concludes turn 607, which again leads to relay R2 and causes it to operate.

If the pennies column is in the positions of 4, 5 or 6, with its wiper 163 in any one of these three positions, a circuit is established from this pennies column by the contact 162, the shoe 163 and contact 161 in the 1, 5 or 6 position, through conductor 715 (Figs. 13C and 13A) and thence to conductor 607 which actuates relay R2.

Since points 7, 8 and 9 in the pennies column selector have no electrical connections, when the differential occupies these positions, relay R2 is not energized.

As explained above about the electrical diagram, when the amount of the gross sa lary ends with an even number, the relays Rl and R3 are excited and, at this time, if the. decimal column is in one of positions 0, 1 or 2, the circuit is established by contact 162, wiper 163 and directly to conductor 607 to activate relay R2.

Since the relays R1 and R3 are now open, the cents column differential to three cents completes the c-ireuit through conductor 710 to point 711, and in the decimals column the circuit is. completed by conductor 700, switch 721, conductor 708 and thence returns to contact 16'? of the column of pennies, so that alois the circuit is complete up to three pennies by the conductor 710 to the common point 711 on the conductor 607 to actuate the relay R2.

During operation of relay R3, contact. 716 has been opened, thereby breaking circuit 715 to contacts 4, 5 and 6 of the pennies column, so that anything over three pennies in the. pennies column has no influence on the lighting of the lamp.

The operation of the relay R3 also causes the opening of the contact 703, so that the circuit is cut by the conductor 702 and the positions of 4 and 5 in the column of decimals no longer have any influence.

The operation of relay R3 also opens contact 706, which causes an opening in circuit 705 towards the sixth contact of the decimal column, thus rendering contact 6 inoperative from the point of view of any active command. Therefore, the gross salary of the employee ending in an even number, any sum equal to or less than 33 centimes causes the operation of the relay R2. Any sum higher than this does not cause any operation of the R2 relay and, likewise, with an im even termination, when the sum is less than or equal to 66 cents, the R2 relay operates, while above it does not operate. not.

Actuation of relay R2 in conjunction with the series of contacts 623 and 723 of relay R1 controls the lighting of lamps 401 numbered 1, 2, 3 and 4, associated with the columns of social security numbers. For an even number and a fraction of 0 to 33 cents, lamp 401, N 1, is lit, while with an even number and a fraction of 34 to 99 cents, it is lamp 401, N 2; which is lit. With odd numbers, the lamp 401, N 3, lights up if the fractions go from 0 to 66 cents, and from 67 to 99 cents, it is the lamp 401, N 4, corresponding .to the fourth column .of social security numbers that light up.

Lamp N 1 or N 2 (402), in connection with the columns of tax figures, lights up according to the position of relay B1. If relay R1 is not energized, a contact 724 establishes a circuit leading to lamp N 2, and if the sum is an even number and relay R1 is energized, contact 633 completes the circuit to lamp 402, N 1, in the tax column.

Claims (8)

CLAIM: Accounting machine, comprising a table composed of rows and columns of data, supported by a drum, and electromagnetic organs controlled by electric commutators positioned by means of differential organs, so that said drum is rotated differentially, to present a particular row of data in read position, according to the position of the differential members, characterized in that the drum (191) is rotated first in one direction by a drive motor (230), under the control of certain (R19, R20) of the electromagnetic members (R1 to R23), to bring a determined group of lines into the region of the reading position, and that, for the selection of a particular line of said group determined, the direction of rotation of the driving motor is reversed alternately, under the control of certain other (R20, R21) of the electromagnetic elements (R1 to R23), so that the drum (191) performs a series of oscillations decreasing until said drum (191) is stopped. 1. Accounting machine according to claim, characterized in that, to reduce the operating speed of the drum (191), the latter comprises a contact plate (452, 453) which switches a resistor placed in the circuit of the drive motor during its rotation in the above direction. 2. Accounting machine according to claim, characterized by a pair of contact bags (477, 479) mounted on the drum (191) and electrically connected to one of the electrical switches (163, 164), said contact (477, 479) comprising a series of contact pads (478, 480) presented alternately to contact brushes (497, 498) electrically and selectively connected to one of the electrical switches (163, 164), so that one or the other relay of a pair of relays (R20, R21), constituting said certain other electromagnetic elements, each corresponding to each set of contact pads (478, 480), causes a reversal of the direction rotation of the drive motor. 3. Accounting machine according to claim, comprising control keys for determining the type of operation to be performed by the machine, characterized in that, on the one hand, pressing one of the control keys ( 62) completes the electrical circuits ensuring the positioning of the drum (191) so that it presents a given line in the reading position during a cycle, and that, on the other hand, electrical circuits of selected lamps (400 to 403 ), of a series of lamps arranged one per column of data, are set to illuminate these lamps only during a subsequent operation for which another control key (63) has been pressed. 4. Accounting machine according to claim, characterized in that a support frame (500 to 518) for the drum (191) is mounted adjustable so as to allow lateral and angular adjustment of the drum. 5. Accounting machine according to claim, comprising a trigger mechanism actuated by the depression of certain control keys, characterized in that a switch (525) connected to a solenoid<B>(527)</B> The machine trigger controlled by these keys is maintained in the open position for selected positions of the drum (191), which renders inoperative the depression of any of said control keys for said positions of the drum. 6. Accounting machine according to claim and sub-claims 2 and 5, characterized in that the excitation of each of the relays (R20, R21) of said pair has the effect of charging a capacitor (593) which actuates a another relay (R22) to open said switch (525) placed in the supply circuit of said solenoid (527). 7. Accounting machine according to claim and sub-claim 2, characterized in that the desired rotation of the drum (191) can be achieved if the two relays (R20, R21) of said pair are both activated by a manual organ (580), #orâce which one (R21) of the relays of the pair (R20, R21) can be made inactive. 8. Accounting machine according to claim, characterized in that a total key (Net Salary 62) is capable of recalling all the electromagnetic components (R1 to R23) actuated, to their inoperative position, during a total operation. .