US1186872A - Account-book. - Google Patents
Account-book. Download PDFInfo
- Publication number
- US1186872A US1186872A US86437514A US1914864375A US1186872A US 1186872 A US1186872 A US 1186872A US 86437514 A US86437514 A US 86437514A US 1914864375 A US1914864375 A US 1914864375A US 1186872 A US1186872 A US 1186872A
- Authority
- US
- United States
- Prior art keywords
- sheet
- sheets
- main
- sub
- headings
- Prior art date
- Legal status (The legal status is an assumption and is not a legal conclusion. Google has not performed a legal analysis and makes no representation as to the accuracy of the status listed.)
- Expired - Lifetime
Links
Images
Classifications
-
- B—PERFORMING OPERATIONS; TRANSPORTING
- B42—BOOKBINDING; ALBUMS; FILES; SPECIAL PRINTED MATTER
- B42D—BOOKS; BOOK COVERS; LOOSE LEAVES; PRINTED MATTER CHARACTERISED BY IDENTIFICATION OR SECURITY FEATURES; PRINTED MATTER OF SPECIAL FORMAT OR STYLE NOT OTHERWISE PROVIDED FOR; DEVICES FOR USE THEREWITH AND NOT OTHERWISE PROVIDED FOR; MOVABLE-STRIP WRITING OR READING APPARATUS
- B42D12/00—Book-keeping books, forms or arrangements
- B42D12/02—Book-keeping forms
Definitions
- This invention relates to accounting systems, andr has particular referenceto a system of voucher or journal records inl which' the totals of the debits and credits can be examinedand checked at a glance.
- the primary object of my invention is to provide an accounting system which can be used lin connection with a series of sheets which are assembled ina suitably constructed book form or loose-leaf binder or cover, the several sheets having a definite Irelation yto one another whereby totals of debitsor credits may be accurately, and substantially instantaneously checked or distributed, or may be distributed rapidly into all' items of expenditure or credit without reference to a series of books or individual accounts.
- an accounting system comprising main debit and credit sheets having means for indicating the general headings of expenditure or credit and a series of related sub-sheets containing sub-'headings Iof distribution under the gneral headings above mentioned,'the bindi g of the leaves or sheets being such that each set of subheadings on a particular sub-sheet may be brought into visible sub-relation to its general heading on. the main debit Aor credit sheet so that the distribution of the total under the general heading can be readily ascertained or checked.
- Fig. 10 shows a preferred method of binding the various sheets
- Fig. 11 is a fragmentaryv top plan of a main sheet having asub-sheet superposed thereon;
- Figs. 12 and 13 are views indicating the method of providing for a plurality of subsheets or. distributing sheets under any on'e general heading.
- voucher record system which Ashows the ledger headings, with separate auxiliary books for making the distributions of ledger headings. Also, voucher sheets' containing records ofthe general ledger .'headings, or ledger accounts, showing the-debit and credit entries to such headings, are nowin use, and some voucher records contain also in addition .to the debit entries an entirelydiil'erent manner of' distribution of general debit headings of accounts; but lnone as known to none show the distributions of both debits and credits in the simple and easily checkedy and balanced "manner hereinafter described.
- Figs.' 1 1, 1 indicates a main-debit sheet, and since this sheet forms the foundation upon which the remaining sheets of the system are based, it also constitutes a record of entries.
- this sheet forms the foundation upon which the remaining sheets of the system are based, it also constitutes a record of entries.
- the main sheet 1 is provided atthe left handme have as yet been .entirely-practical and the right of theitotal column and'lwhich are headed Mining, Deve1opment, Millin'g,etc. While the distributions under the ⁇ general headings just mentioned may indi- ⁇ 5 cate either the debit or credititems of thev Said sheet 2 extends tothe left in such relation to the sheet 1 that its left -hand edge coincides with lthe right hand side of'lv the total column 31of sheet -1. Thus, the voucher data contained on the.
- left handfportion of sheet 1 refers also to the heading on the sheet 2, and since the ⁇ total of the debits and credits must be the same, .the total of column 3 vof sheet 1 not only representsthe totalof the general headings of the debits on sheet 1 but also the total of the credits on sheet 2.
- the relation of sheets 1 and 2 in their bound condition is best indicated in Fig. 1Q.
- the arrangement is ⁇ such that the ⁇ total of the debits and credits of each entry can'be seen and checked at a glance, to'agree with the total amount of each voucher, and at the linter-leaves are bound on top of the main period or end of the month the totals of each general heading as shown on the main debit and credit sheets, canbe made by one entry in the journal and then from the journal posted in the ledger, orr postedY direct from voucher record'into ledger.
- the sub-sheets or in'terleakfesrepresentedI in Figs. ⁇ 3 to 9 constitute the distribution sheetsy upon which are indicated the various items which go tol make the totals represented' under the general headings Mining, Developing, etc.,-indicated on the main sheets 1 and 2.
- the lother set is boundv on top of the main credit sheet 2, and provides theV sub-headings for the distribution of the totals-carried under,
- Fig. 8 indicates the topmost and longest sub-sheet or inter-leaf 4, said sheet 4 being -bound at itsright ⁇ hand end and extending to the left, with its'free 'end4 on a line with 60 the right hand side kof the first general vheading column of the debit sheet 1, said column in the present instance being designated Mining. heading as the general heading .on -sheet 1 to $5 Which it refers, and any particular .or specific The sheet 4 bears the sainev heading which is required. Thus, sheet 4 is headed Mining-San Miguel. The various headed columns on this sheet represent the sub-divisions of expenditure which make up the total indicated under its respective general heading on sheet 1.
- the next sheet 5 below the sheet 4 is shorter than the latter by the width of the second column Development of the main sheet 1, and bears that heading, together with the suitable specific denominations.
- Figs. 12 and 13 show such duplicate sheets, said sheets being provided withv total columns 'at their left ,hand ends at the outside of the first sub-heading of the sheet.
- bottom and top sheets and all interleaved or sub-sheets may be used in duplicate, triplicate or in any multiple combination by carbon copies, aste-board, oil or other suitable material eing used between the sheets containing the several accounts, and the diferent ⁇ divisions can beI properly indexed to permit a ready access to the different accounts.
- the same generalarrangementof sheets can be used for a yearly record of general headings and distributions by transferring from the periodical or monthly records the totals of all and each of the columns on general headings of the main debit and credit sheets, and also the distributions of the accounts on -all interleaved sheets, so that at the end of theI year, a complete recapitulation can be made of all general accounts and distributions that are shown on each.
- An account book including a main entry sheet having a plurality of columns thereon, and a series of subfsheets secured on the main sheet, each sub-sheet being longer than the next lower sub-sheet by the a main of the column underlying saidl specified' longer sheet only, each sub-sheet being provided for an itemized statement of the account column adjacent the free edge of said sub-sheet and extending outwardly therefrom.
- An account book comprising -a main -sheet having a plurality of columns, a series of sheets arranged on the main sheet, each sheet of the series being adapted for association with a respective column of the main sheet and the lowermost sheet of the series being the shortest with the superposed sheets 4.
- An account book comprising a main entry sheet having a total column and a plurality of other columns extending from one side of the total column, a series of suby sheets secured to the main sheet adjacent the remote column of the plurality of columns,
- each sub-sheet representin an itemized statement of a respective co umn of the main sheet, the lowermost sub-sheet having its free edge lying substantially atfthe edge of the columna of the main sheet which is remotest from the total column and each succeeding sub-sheet having, its free edge extending over the next lower sub-sheet the width of the underlying column of the main sheet whereby said last free edge will lie substantially even with the edge of the next column, a second main sheet secured to thev lseries of sub-sheets and having its free edge arranged 1n coincidence with the total lco l-.
- said second main sheet also being vprovided with columns designating diiierent accounts, and a second series of vsub-sheets secured to the second main sheet, the lowermost sub-sheet of the' second series having its free edge in coincidence with the column remotest .
- each sheet of' the second series representing an itemized statement of the account contained inthe respective column of said second main sheet with which the free edge of the sub-sheet is infcoincidence.
- An account entry sheet v having a total column and a plurality of other columns, a,second main entry sheet disposed over the first sheet and vadapted to have itsfouter'edge portion lie in direct contact with the latter and incoincidence with the' total column, said -sec- A ond' sheet being provided with columns, a series of sub-sheets, one for each of the other columns, arranged between the main sheets book comprising a main v and adapted to have the outer edges of the sub-sheets lie in direct contact with the first.
Landscapes
- Color Printing (AREA)
Description
ACCOUNT BOOK.v
APPLxcATlQN FILED 0121.1, 1914.
Patented June 13, 1916.
6 SHEETS-SHEET l.
IWW Ihm MQW/Wh ff I Gttoznu C. I.. ZIMMERMAN.
SHEETS-.SHEET 2. I
JMMHMH ImJUmH WIEOMEU www W WW@ C. L. ZIMMRMAN.
ACCOUNT BOOK.
APPLlcATmN man ocT.1.1914.
Patented June 13, 1916.
ventola HUM l I IH M C. L. ZIMMERMAN.
ACCOUNT BOOK.
APPLICATION FILED ocT. I, I9I4.
Patented June 13,' 1916.
s SHEETS-SHEET 4.
- tl'ouyws; ,I
- -NIHMU -Mum C. L. ZIMMERMAN.
ACCOUNT BOOK.
APPLICATION FILED ocT.1.1914.
Patented June 13, 1916.
6 SHEETS-SHEET 5.
whwooao ttomu A C. L. ZIMMERMAN.
ACCOUNT BOOK.
APPLICATION FILED ocT. I, |914.
Patented Jue 13,'.1916
6 SHEETS-SHEET 6.
.-.IMHIHM -miam vd Mw b attoznu cHAnLEs'LEvY Z'IMMERMAN, oF EL Paso, TEXAS.
ACCOUNT-BOOK.
Application met oetob'er 1, 1914. vserial No. 864,375.
To all 'whom it may concern.'
Be it known that I, CHARLES LEVY ZIM- MnRivrAN, a citizen of the. United States of America, residing at ElPaso, in the county of El Paso and State of Texas,have invented certain new and usefulv Improvements in Account-Books, of which the following is a specification.
This invention relates to accounting systems, andr has particular referenceto a system of voucher or journal records inl which' the totals of the debits and credits can be examinedand checked at a glance.
The primary object of my invention is to provide an accounting system which can be used lin connection with a series of sheets which are assembled ina suitably constructed book form or loose-leaf binder or cover, the several sheets having a definite Irelation yto one another whereby totals of debitsor credits may be accurately, and substantially instantaneously checked or distributed, or may be distributed rapidly into all' items of expenditure or credit without reference to a series of books or individual accounts.
Furthermore, it is anobject ofthe present inyention to so bind a plurality of sheets together that theseveral sources' of debit orL credit and the several sub-sources of the latter may be` readily ascertained from a single set of the sheets in a conciseand simplified manner. j
More particularly, it is the object of this invention to provide an accounting system comprising main debit and credit sheets having means for indicating the general headings of expenditure or credit and a series of related sub-sheets containing sub-'headings Iof distribution under the gneral headings above mentioned,'the bindi g of the leaves or sheets being such that each set of subheadings on a particular sub-sheet may be brought into visible sub-relation to its general heading on. the main debit Aor credit sheet so that the distribution of the total under the general heading can be readily ascertained or checked. With the above and other objects which will hereinafter appearin view, my invention will now be fullyset forth and described, reference being had to the accompanying drawing, in which- Figures 1 and 1a represent continuously the main debit sheet, which also constitutes the totals 'of debit headings of'a voucher record; Fig. 2 represents the main credit Specication of Letters Patent.
Patented June-13, 1,916.
sheet which also constitutes the' totals of credit heading of a voucher record; Fig. 3
shows one of the sub-sheets containing the distribution of the debit or cred-it amount entered under 'one of the-general headings"- contained on one of the main sheets; Figs.
.4, 5, 6, 7 8 and 9 show similar sheets referring -to other headings; Fig. 10 shows a preferred method of binding the various sheets; Fig. 11 is a fragmentaryv top plan of a main sheet having asub-sheet superposed thereon; Figs. 12 and 13 are views indicating the method of providing for a plurality of subsheets or. distributing sheets under any on'e general heading.
The well known `system of keepingbooks in which a separate journal entry of each individual transaction anda posting of each individual entry in the ledgeris required entails a great deal of unnecessary work. A
voucher record system is known which Ashows the ledger headings, with separate auxiliary books for making the distributions of ledger headings. Also, voucher sheets' containing records ofthe general ledger .'headings, or ledger accounts, showing the-debit and credit entries to such headings, are nowin use, and some voucher records contain also in addition .to the debit entries an entirelydiil'erent manner of' distribution of general debit headings of accounts; but lnone as known to none show the distributions of both debits and credits in the simple and easily checkedy and balanced "manner hereinafter described.
While my invention is applicable to anyaccounting system, such as material or manufacturing records, store house records, railroad or tonnage records, forthe purpose of the present application I have shown the system as a voucher record.
Referring more particularly to the drawings, Figs.' 1 1, 1 indicates a main-debit sheet, and since this sheet forms the foundation upon which the remaining sheets of the system are based, it also constitutes a record of entries. Thus, forthe 4particular voucher record to which I have applied my system,
the main sheet 1 is provided atthe left handme have as yet been .entirely-practical and the right of theitotal column and'lwhich are headed Mining, Deve1opment, Millin'g,etc. While the distributions under the` general headings just mentioned may indi- `5 cate either the debit or credititems of thev Said sheet 2 extends tothe left in such relation to the sheet 1 that its left -hand edge coincides with lthe right hand side of'lv the total column 31of sheet -1. Thus, the voucher data contained on the. left handfportion of sheet 1 refers also to the heading on the sheet 2, and since the` total of the debits and credits must be the same, .the total of column 3 vof sheet 1 not only representsthe totalof the general headings of the debits on sheet 1 but also the total of the credits on sheet 2. The relation of sheets 1 and 2 in their bound condition is best indicated in Fig. 1Q.
Thus, in my system of voucher record the arrangement is `such that the`total of the debits and credits of each entry can'be seen and checked at a glance, to'agree with the total amount of each voucher, and at the linter-leaves are bound on top of the main period or end of the month the totals of each general heading as shown on the main debit and credit sheets, canbe made by one entry in the journal and then from the journal posted in the ledger, orr postedY direct from voucher record'into ledger.
The sub-sheets or in'terleakfesrepresentedI in Figs.` 3 to 9 constitute the distribution sheetsy upon which are indicated the various items which go tol make the totals represented' under the general headings Mining, Developing, etc.,-indicated on the main sheets 1 and 2. Said sub-sheets 'are divided into two sets one of which is bound on top of the` main sheet 1, and'constitute the subdebit headings into which the several debit headings on sheet 1 are distributed. The lother set is boundv on top of the main credit sheet 2, and provides theV sub-headings for the distribution of the totals-carried under,
l the general headings ofthe credit sheet.
Fig. 8 indicates the topmost and longest sub-sheet or inter-leaf 4, said sheet 4 being -bound at itsright `hand end and extending to the left, with its'free 'end4 on a line with 60 the right hand side kof the first general vheading column of the debit sheet 1, said column in the present instance being designated Mining. heading as the general heading .on -sheet 1 to $5 Which it refers, and any particular .or specific The sheet 4 bears the sainev heading which is required. Thus, sheet 4 is headed Mining-San Miguel. The various headed columns on this sheet represent the sub-divisions of expenditure which make up the total indicated under its respective general heading on sheet 1.
The next sheet 5 below the sheet 4 is shorter than the latter by the width of the second column Development of the main sheet 1, and bears that heading, together with the suitable specific denominations.
The various columns on this sheet also represent thel sub-head of expenditure or debit which are totalized on the main 'sheet' 1 under the general headings. Development. This system is followed out with the remaining sheets 6, 7 and` 8.-
In the construction of the sheets it is provided that the general headings whose creditsor debits are broken up under the greatest numbers of sub-heads will occur farthest to the left of th` main sheet 1,
and are graded down until the general headings having the smallest number of sub' 1 sources of distribution will appear at the right of {the'main sheet 1, so that the shortest sheets, as Arepresented by sheets 7 and 8 in Fig. 10 may take care of those general headlso ings on sheet 1 which require the least number of sub-divisions of the general heading totals to show its complete distribution. A set of sheets substantially identical with those described as the debit sub-sheets or sheet 2, and provide for the sub-division or distribution of the general heading totals 'carried'on the credit sheet 2. Thus, for each voucher, either for its debit or its credit side, a complete exposition of itsitems may be made by a proper coincidence of main sheet to provide duplicate sheets for any general heading,
so that more than one sheet of a given .length is placed next to al general heading column, itbecomesv necessary also to provide means for showing the total of all such sheets so that the proper coincidence between the debit and credit totals of the several sheets may be readily accomplished. Figs. 12 and 13 show such duplicate sheets, said sheets being provided withv total columns 'at their left ,hand ends at the outside of the first sub-heading of the sheet. It is evident that the bottom and top sheets and all interleaved or sub-sheets may be used in duplicate, triplicate or in any multiple combination by carbon copies, aste-board, oil or other suitable material eing used between the sheets containing the several accounts, and the diferent `divisions can beI properly indexed to permit a ready access to the different accounts.
The same generalarrangementof sheets can be used for a yearly record of general headings and distributions by transferring from the periodical or monthly records the totals of all and each of the columns on general headings of the main debit and credit sheets, and also the distributions of the accounts on -all interleaved sheets, so that at the end of theI year, a complete recapitulation can be made of all general accounts and distributions that are shown on each.
monthly or periodical account.
The -use of my improved accounting sys-4 tem has been brought out in the description being from.
AWhich it terminates.
of the case, and a rehearsal of its operation at this time is not believednece'ssary. l
What is claimed is:
1. An account book including a main entry sheet having a plurality of columns thereon, and a series of subfsheets secured on the main sheet, each sub-sheet being longer than the next lower sub-sheet by the a main of the column underlying saidl specified' longer sheet only, each sub-sheet being provided for an itemized statement of the account column adjacent the free edge of said sub-sheet and extending outwardly therefrom.
3. An account book comprising -a main -sheet having a plurality of columns, a series of sheets arranged on the main sheet, each sheet of the series being adapted for association with a respective column of the main sheet and the lowermost sheet of the series being the shortest with the superposed sheets 4. An account book comprising a main entry sheet having a total column and a plurality of other columns extending from one side of the total column, a series of suby sheets secured to the main sheet adjacent the remote column of the plurality of columns,
columns l longer in progressiye order there-` 'which' latter designate dil'erent accounts,
and each sub-sheet representin an itemized statement of a respective co umn of the main sheet, the lowermost sub-sheet having its free edge lying substantially atfthe edge of the columna of the main sheet which is remotest from the total column and each succeeding sub-sheet having, its free edge extending over the next lower sub-sheet the width of the underlying column of the main sheet whereby said last free edge will lie substantially even with the edge of the next column, a second main sheet secured to thev lseries of sub-sheets and having its free edge arranged 1n coincidence with the total lco l-.
umn of the first main sheet, said second main sheet also being vprovided with columns designating diiierent accounts, and a second series of vsub-sheets secured to the second main sheet, the lowermost sub-sheet of the' second series having its free edge in coincidence with the column remotest .from
the freeedge of the vsecond main sheet and each succeeding upper sub-sheet extending over the free edge of the next lower subsheet the width of a column, each sheet of' the second series representing an itemized statement of the account contained inthe respective column of said second main sheet with which the free edge of the sub-sheet is infcoincidence.
5. An account entry sheet vhaving a total column and a plurality of other columns, a,second main entry sheet disposed over the first sheet and vadapted to have itsfouter'edge portion lie in direct contact with the latter and incoincidence with the' total column, said -sec- A ond' sheet being provided with columns, a series of sub-sheets, one for each of the other columns, arranged between the main sheets book comprising a main v and adapted to have the outer edges of the sub-sheets lie in direct contact with the first.
main entry sheet and in coincidence with the respective other columns, and a second series of sub-sheets "arranged on the seco'nd main sheet and each being adapted for associationwith a respective column thereon. 'In testimony whereof I ailix my signature in presence of two witnesses.
CHARLES LEVY ZIMMERMAN.
Witnesses:
W. C. MORGAN, A. G. FOSTER, Jr.
Priority Applications (1)
Application Number | Priority Date | Filing Date | Title |
---|---|---|---|
US86437514A US1186872A (en) | 1914-10-01 | 1914-10-01 | Account-book. |
Applications Claiming Priority (1)
Application Number | Priority Date | Filing Date | Title |
---|---|---|---|
US86437514A US1186872A (en) | 1914-10-01 | 1914-10-01 | Account-book. |
Publications (1)
Publication Number | Publication Date |
---|---|
US1186872A true US1186872A (en) | 1916-06-13 |
Family
ID=3254833
Family Applications (1)
Application Number | Title | Priority Date | Filing Date |
---|---|---|---|
US86437514A Expired - Lifetime US1186872A (en) | 1914-10-01 | 1914-10-01 | Account-book. |
Country Status (1)
Country | Link |
---|---|
US (1) | US1186872A (en) |
-
1914
- 1914-10-01 US US86437514A patent/US1186872A/en not_active Expired - Lifetime
Similar Documents
Publication | Publication Date | Title |
---|---|---|
US2678223A (en) | Manifolding checkbook | |
US1186872A (en) | Account-book. | |
US3257129A (en) | Accounting means | |
US1432020A (en) | Record book | |
US728593A (en) | Manager's reference system. | |
US478197A (en) | Account-book | |
US3269753A (en) | Bookkeeping unit | |
US2677555A (en) | Coupon issuing and record book | |
US1068885A (en) | Business financial book. | |
US775044A (en) | Posting proof and balance books. | |
US1151075A (en) | Reporting and billing device. | |
US1494201A (en) | Account book | |
US1065624A (en) | Invoice-register. | |
US1417977A (en) | Check or account book | |
US2010724A (en) | Coupon book | |
US704706A (en) | Balance-book. | |
US889719A (en) | Check-book. | |
US2391054A (en) | Multiple payment coupon book | |
US428009A (en) | Check-ledger | |
US766089A (en) | Note-register. | |
US1329120A (en) | Controlling means for saving systems combined with insurance protection | |
US466593A (en) | Tally sheet | |
US624718A (en) | Index-leaf | |
US1097107A (en) | Means used in accounting systems. | |
US1419275A (en) | Bookkeeping entry sheet |