US1246843A - Business-register. - Google Patents

Description

w. n. BALDWIN;

ausmiss Riemen.

APPLICATION HLED FEB. 26. i912.

1,246,848. Patented Nov. 20, 1917.

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'WALTER R. BALDWIN, 0F BEREA, OHIO.

BUSINESS-REGISTER.

Specification of Letters Patent.

Application filed February 2G, 1912. Serial No. 679,809.

To all whom t may concern.'

Be it known that I, WALTER R. BALDWIN, a citizen of the United States, resident of Berea, county of Cuyahoga,`and State of Ohio, have invented a new and useful lmprovement in Business-Registers, of which the following is a specification, the principle of the invention being herein explained and the best mode in which l have contemplated applying that principle, so as to distinguish it from other inventions.

My invention relates to a form of account book, or business register, whereby a system or book-keeping may be practised, such as will permit of a ready and accurate determination oi the condition ci the business at the ends of speciiied succeeding periods of time.

The object of my said invention is to so arrange such register that an inspection of 'the books will enable the examiner thereof orthe book-keeper to determine at a glance, the total amount and distribution ot receipts, the total amount of and distribution or disbursements, for a given speciiied period of time, as well as other data.

The said invention consists of means hereinater full described and particularly pointed out in the claims.

The annexed drawing and thefollowing description set forth in detail one mode of carrying out my invention, the disclosed means, however constituting but one of various mechanical forms in which the principle of my invention may be applied.

ln said annexed drawing:

Figure 1 represents a perspective View of a register embodying my invention.

Fig. 2 represents a plan of one ofthe two differently arranged sheets provided in said register.

In that form of my invention, of which the drawing is an illustration, l bind together a series of alternately occurring differently arranged sheets A. and B, a sheet A occurring first in the register. Each of these sheets is provided with rulings, a and j forming parallel columns, a and 70, and rulings, a2 and h2, at right-angles to the latter, forming parallel spaces, a8 and o3.

All but two of columns a', are provided with headings designating the various accounts which may be debited with receipts, as shown, and the last column is provided with a heading designating that the spaces therein are ior the receipt oi gures indicating the balance of cash onrhand at the beginning of each days business. ln addition, another heading is provided, as shown, indicating that the spaces in the correspond.- ing column, are for the reception of figures ,indicating the vamounts paid out by check during each of such specified periods. in addition to the column tor the reception of the figures indicating the amounts paid out by check there is also a column with suitable heading indicating the amount of cash to start with at the beginning or each period, together with a column with suitable heading tor the balance of cash at the beginning of each period.

All but two or columns o are provided with headings designating disbursements, as shown, and the last column is provided with a heading designating that the spaces therein are yfor the receipt of gures indicating the balance of cash on hand at the end or each days business. in additional column and suitable heading therefor is provided on this sheet for indicating the deposits in banlr.

Sheet A will 'therefore show all 'the receipts, balance at the beginning of the dayls business, and the distribution of such receipts, and the sum ci the figures in a given space a3 will balance the sum of the figures in a corresponding space b5. Sheet B will similarly show all the disbursements, balance at the end of the days business, and the distribution of such disbursements.

Each sheet may be provided at its left with a Ycolumn of succeeding dates in the spaces o3 and b3, and at the right with a column and heading for the final daily balances. 'l prefer, however, inasmuch as these dates and balances are the same for any given day, to cut away sheets A at their two lateral edge portions so as to expose these last two-named columns, as shown in Fig/l. By this means a single date entry and a single balance entry will answer for both sheets, as will be readily understood.

lf convenient and in order to have the amounts charged on accounts always ready for inspection, l prefer to provide a column on sheet B and at the left for these amounts. ln order that the balance may not be disturbed of course these items of charged accounts 'would have to appear on each sheet. ln order to prevent the necessity for writing these items twice lprefer to cut away sheet A so as to expose this column also.

Patented Nov. 20, 1917.

' simple manner.

In order to show the true condition of the business, I have also provided a column next to the date column for showing the amounts charged. As' these amounts do not enter into thematter of determination of cash on hand, they are shown on both sheets, and preferably by stillrfurther cutting away sheets A, so that a single entry on sheet B will suice for both sheets, as shown.

In order that 'the general balances shown on the extended portlon of each of the subjacent sheets B, may be identified with the figures covering the proper periods of time, those .spaees on the two sheets which are designed to receive the figures relating to the same periods of time, are caused to accurately register' to each other. In this manner the general balance may be identifiedv with the proper distributions and other accounts shown on the two sheets;

It will therefore be noted that sheet A contains all the items which may be designated as receipts, plus the amount of checks paid out, the amount or" cash to start with and the balance of cash at the beginning of the business period. Sheet B contains all of the items which may be classed as expenditures with the addition of the deposits in bank and the balance of cash on hand at the close of the business period. l

It will therefore be seen that a novel grouping of items is adopted which enables me to obtain the balances in a ready and This arrangement therefore permits me to keep a 'record of nal entry which. wili give .at a glance the condition -o all oi the details of the business. The arrangement furthermore permits meto readily checir'and` discover errors. The sum of all the items 'in any horizontal space on sheet must be squat to the sum ofthe items in the horizontal space on sheet B,so as togive the same balance in both cases. if these two sums are not equai; to leach other, an error-'is 'apparentl and can be readily detected, lf the items in the various spaces are correct and the .two sums do Anot balance, thenthe error is evidently in one of sums in either one of the spaces and can be readily checked, or the error is merely one ci addition; Assng now that at the yone ofV the vertical columns.

measles end of the Weeks business a; balance is struck and it is found that the two sums do not agree and it is also found that there is no error of addition in one of the weeks totals, then the error must be in addin up One o the totals would therefore be incorrect. n this event all that it is necessary to do is to add up lthe vvarious vertical columns to see whether or not their totals are correct and the error will thus be discovered.

Having thus yfully described my invention, what claim and desire to secure by Letters Patent is:

l. In a business register, the combination with a sheet provided with rulings forming parallel columns, rulings at right angles to the latter forming parallel spaces, headings for certain of said columns designating various classes` of receipts, a heading designating the balance on hand at the beginning oi a specific period of time, another heading for a column for receiving the amount of checks paid out and a third heading for a column providing for the entry of the amount of cash to start with; of a second sheet similarly ruled, provided nwith headings designatlng the various expenditures, together with aheading and column therefor indicating the balance on hand at the end'or" such specic period of time,and a heading indicating the amount of deposits in the bank, the side edges of the first mentioned sheet being cut away to permit certain columns and spaces of the second sheet to bedijneadily observed.

lii/ALTER It BLDWN. Attested b

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