DE725505C - Set of sheets for the copy bookkeeping - Google Patents

Description

Set of sheets for carbonless bookkeeping It is known that with the carbonless bookkeeping of each posting as both debit and credit posting must be made. The difficulty now is on the simplest Ways to make both bookings. It is most common to make the two postings one after the other to be carried out by first using the 'ontokarte and then the account card intended for taking up the credit posting is created and labeled will. There is, however, the disadvantage that the entire booking is included twice Must be written in copy.

One has therefore tried to post the debit and credit in one lettering to reach, whereby different paths were taken. So it is known both To have account cards with their ruling exactly cover the same of the journal sheet. This location was retained to accommodate the booking features and the booking text. Before the amount was used, the two account cards must then be shifted be made in such a way that the debit column of an account card is with the credit column of the other account card covered: The booking had to be made at that point interrupted before the amount starts. But this could only be done with the Handwriting carbon copy, but not in the case of typewriter typing use. Another attempt was made by swapping the debit and credit columns To achieve that goal, or 'but you made it on the account cards for inclusion the counter-booking specially marked columns on the account card booked so should be invalid. The contra account showed again labeled at this Put the right book column, whereas the first lettering here as special marked counter account column became invalid. As can already be seen from this, one has so far still can't find a satisfactory solution since either move the account cards or the amount during the booking process had to insert twice, with invalid columns on each account card develop. Furthermore, it was not possible to issue a uniform journal sheet obtain.

Due to the double arrangement of the row of marks on the journal sheet the account cards, the feature rows to each other by the width of the debit or The credit column or the width of the amount column of the journal sheet are shifted, it is achieved that you can write the entire booking in one lettering without any shift of the cards during the booking and without having to write invalid columns, can perform. All you need is the account card intended for the debit entry to be placed on the journal sheet in such a way that the feature series of the journal sheet coincides with the upper row of features on the account card. The target column is then located of the account card above the amount column of the journal sheet. Thereupon the for the Have-booking certain account cards placed on the debit account card so that the lower Characteristic series of the credit account card with the upper characteristic series of the debit account card coincides. The credit column is now due to the shift in the series of characteristics the upper account card above the debit column of the lower account card and the amount column of the journal sheet. If the booking is now made on the card above, then takes place the correct booking according to its position is also shown on the lower card, whereby the amounts properly in the credit column of the upper card, the debit column the lower card and the amount column of the journal sheet appear.

Of course, start with the account cards according to the invention the credit postings are not in the same place as the debit postings begin. this means the advantage that the debit postings on every card at first glance and the credit postings are to be determined. The account cards according to the invention are of course in the same way for handwriting and for To use machine font copying.

In the drawing, an embodiment of the invention is shown, whereby the upper part of the journal sheet a, the account card b for the debit entry and the account card c for the credit posting is shown. The cards are merely shifted in height to each other and to the journal sheet in order to be able to overlook as with the application of the lower row of characteristics of the upper account card the three columns, namely the amount column, credit column and debit column coincide.

As can be seen from the two account cards b and c, the feature series is d affixed twice on the account cards for the entry on the journal sheet, and Although shifted one above the other and by the width of the debit, credit or amount column, so that the lower series of characteristics e with the characteristic >> date "under the characteristic" debit account " the top row f begins. Of course, the feature series can be in themselves be designed in any way, d. H. So, there may be more or fewer features in the Row or their order may be different. The only condition is that of course the feature series of journal and account cards coincide.

Claims (1)

PATENT CLAIM: Set of sheets for carbonless bookkeeping with debit and credit column, characterized in that the account cards, b, cj the series of features (d) of the journal sheet (a) (for example the imprints date, diary, debit account, credit account, Teert) contains two rows (e, 1) one on top of the other, whereby the two 'feature rows (e, f) are horizontally shifted to each other by the width of the debit or credit column, which corresponds to the width of the amount column of the journal sheet (u) are.