US1253714A - Bookkeeping system. - Google Patents

Description

D. H. OTIS.

BOOKKEEPING SYSTEM.

APPLlcATmN FILED JUNE 12. 1915.

atented; Jan. l5, i918.

2 SHEETS-SHET l.

BISBURSE MENTS.

S z .l W. m W Y n 0/ c 4V y REU Pfrs. ff

Came 0MM DM Ponting DANIEL n.' or1s,oF MADISON, wisconsin.

'nooinnnrine SYSTEM.

tessera.

Specicationof Lettersi'Patent.

Patented dan. t5,

lippuedaninea June 12, 1915. serial no. saves.

To aZZ whom t may concern:

Be it known that I, 'DANIEL '0111s, a citizen of the United States of America, residing at Madison, inthe county of Dane and State of Visconsin, have invented certain new and useful Improvements in Improved Bookkeeping Systems, of which the following is a speciiication, reference being had therein to the accompanying drawing.

llhis invention relates to registers for bookkeeping purposes andis especially de'- signed for facilitating the keeping of farm accounts or household accounts.

One important 'obj ect of the vpresent invention is the production ofv a simple account or register book wherein the accounts are not required to be posted and wherein a minimum description is necessary for accurately keeping an account of the several items necessary to be recorded.

Another obj ect of this invention is the production of a simple register or recording book, wherein the disbursements are recorded on opposite pages with respect to the 'receiptsr Astill/further object of this invention is the production of a simple loose-leaf guide which is adapted to be used in connection with thel register book for permitting the several items necessary to bel entered to be placed in their proper columns within the `'minimum amount oftime.

Withthese and other objectsinview, this invention consists of` certain novel combina` tions, constructions, andj arrangements Vof parts, as will be hereinafter fully described and claimed.

In the accompanying drawingsfz" Figure lis a perspective view of the book employed in the present invention.

'Fig 2 isa planview thereof,showing simple pages arrangedxfor the purpose of facilitating a clear understanding of ,the method of enteringthe several items.

Figf is an enlarged plan'viewl of, one l,of the disbursement sheets, showing the indi'- cator used in connection therewith.

Fig. A is an enlarged view ofthe'top portionof` one of theV receipt sheets.'

Fie. ,5 isa plan view partly broke-n away,

showing the'arrangement ofthe indicating items upon the indicator.V

Figi 6 1s va perspective' view of a portion .of the' indicator.y

Fiel? ist Planeet@ theses-etaient A.

theindicator or in fact of one side of the indicator, showing the manner in which a decimal svstem may be employedrfor Vthe purpose of adding additional items which it` m'av be desired to enter upon the register. Referring to the accompanying drawings it will be seen that the present` register sheets employed are preferably arranged in booklile formation within a binding l. A plu rality of record receiving sheets 2 are placed between the binding l and are arranged in step-like position as indicated by the numeral 3 in Fig. 1,-whereby the total disburseinents for each month may be conF veniently read and the total disbursements conveniently added without the necessity' of posting the disbursements after having once been entered upon the recording register sheets 2. It should be understood that these sheets 2 are arranged in this step-like relation so as to permit sutlicient space at the bottom of each register or record sheet 2 to permit the total disbursements for. each month to be easily read. rl`he arrangement of t-he bottom portions of the sheets 2'may also be clearly seen by referring to Fig. 2 of the drawings. It should beunderstood that the disbursements are registered or en tered upon the right-hand sheet as indicated in Fig. 2, whereas the receipts-are entered upon the left-hand sheet, so that the disbursements and receipts lwill appear upon opposite pages and may be readily compared for each month. Y

Both the receipt and disbursement sheets are ruled in vertical columns, lettered from A to Q5 inclusive, for the purpose of constituting guides for the indicator slip` adapted to be used therewith`-` Below the indicating letters in the column iis arranged a transversely extending `column 5 withini which isyarranged a series of headings indie` catingthe general classification of receipts and disbursements, each ,f g'enera` heading being arranged in one, of the vertical columns indicated by the letters A toi QfincltrV sive. Each of the columns indicated by the letters A to 4Q, inclusive is in turn `di:n vided into a plurality of sub-columns 6, 4The day and month are arranged 4in caiend a'r S105 relation alongtheedge-of each ofth'erre-V\ ceiptA and disbursement sheets .in thecohiinnfindicated by the numeral'. 7 whereby; l with the use of the-indicator 8 the, disbursemei and receipts;` for each day Vmay beeasily gigi A readily entered in the proper space opposite the date upon which the receipts are received or the disbursements made.

As above described, a special indicator in 5 the nature of a detachable or loose-leaf is employed, constituting a detachable tolder comprising two hinged leaves and having printed thereon in the top transversely extending column 9 over the vertically extend:`

10 ing columns l0 indicated by the letters lA" t0 Q inclusive the following notation: ind No.-Quan.-value. Each otthese indicating titles is divided by a vertically extending line for producing three sub-col- .5 umns in each of the main columns 10 of the indicator 8. Below the designating letters A to Q inclusive upon the indicator 8 is arranged a transverse row of titles similar to the titles appearing below the letters A to Q inclusive upon the receiptand distributing sheets; These designating letters and titles will facilitate the proper registration of the columns upon the indicator 8 with respect to the receipt and disbursement sheets of the register.

In order to save space and time in entering each item in the record, the several items under each general classified head are designated by an indicating number, such for instance as barley is indicated by the numeral 1, corn by the numeral 2, cotton by the numeral 3, etc.; appearing under the general classified head of field crops. The above description has reference to that portion of the indicator which is used in connection with the receipt pages of the register. Upon the opposite sheet of the indicator, the items which would be known as disbursements are also indicated by numerals in a column unn der the head of indicating numerals such for instance as land, indicated by the numeral l, house by the numeral 2, etc.; appearing under the general head of permanent improvements, machinery, etc. It will there- 45. fore be seen that by applying the proper numeral in the column for indicating numerals and the amount received or disbursed in the adjoining column indicated by the abbreviation Quan.7 and placing the value in the column above the word value upon the receipt or disbursement sheets, the article, quantity and price will appear correctly, opposite the day upon which the disbursement is made or the receipts received.

Furthermore, it should be understood that at the end of each month the totals may be obtained and it is not necessary to post or reenter any of the total amounts, owing to the stepped relation of the respective pages for disbursements and receipts. r

By referring to Fig. 2 it will be seen that the iigures or symbols, representing the items to be recorded on the register sheet are placed in the small space or sub-column informed by the vertical line on the left of' each column containing the headings: By considering Fig. 2'it will be seen that in the uppery lett hand corner of said figure, the numeral 2 in the sub-column on the left of the main column containing the heading Field'crops indicates the item to be recorded on the register sheet, and the numerals 12 indicate the quantity'ot the product. In the ycolumn headed Poultry and eggs el separated from 20 by a vertical line reading 4 20 indicates the cost of 20 dozen of eggs, which would be 35%.20 and 6 separated Afrom 20 by a vertical line readi'ng 6 l 20 indicates the quantity of eggs, 6 ipdicating tlieeggsand 20 the quantity-s0 dozen. t

Attention is now called to Fig. and tor the purpose of. illustration the decimal system has been employed arranged in tiieA same general classes as that described upon the front face of the indicator, these additional indicating means preferably being employed upon the inner tace ofthe indicator. For further reference it should be understood that items such as wagons, harness` etc., may be indicatedby the decimals .7 and .8.- Other suitable decimal indications may b e .emploved without departing from the spirit of tlieuinvention and such change may be made according to the desire of the person. who has charge `of entering the .several items upon the disbursement or receipt sheets.

As above describlil?? mUlCltOl" 1S Pref erably formed of two leav Softs t0 t (10032 veniently between the disbursenifil.llc lg 109 ceipt pages so that the same easily turnedwitli the pages and permit the vertical columnsor lines formed thereon to easily register under their proper headings.

It should be understood that the same 105 .system described with respect to farming accounts may also be employed for household accounts merely by changing the wording of the indicating titles in the respective columns. lt should be noted that by enter- 110' ing the receipts and disbursements on opp'' site pages, the totals for each month are so' arranged that the totals may be added and secured for the entire year without transferring or posting. he varying lengths of the 115 income pages permit not only the recording of the total incomes of each month in such n, way as to have the totals for the various months in proper order and in plain view for the yearly totals, but they also serve as an in- 12o"v dex in referring to the record of any given month. lt should be further understood that the loose narrow double leaf guide 8 conitains the same headings and sub-headings or descriptions for recording farm, house- 1252 hold` and similar transactions. These subheadings as previously described are given` indicating numbers. It should be borne in niind that one of the `very import-mt features 0f the Present intenties is the formation 13m of the loose-leaf indicator whereby the same may be readily and conveniently transferred from one page to another, and it should be further understood that the loose-leaf indi cator. performs an important function in quickly locating the line and column in Which the transaction is to be recorded. Again, the indicator by being a double page hinged at one edge, makes it possible to record expenses on one side and incomes on the other.

Of course suitable summary sheets are employed in connection With the book for a smnmary of the entire Work When the book has been entirely used, but, as these sheets do not form a part of the invention and may be arranged in any suitable r desired man ner for the purpose of convenience, it of course is not necessary to go into a lengthy description of such summary pages, such as the entrance of the amount of real estate and the amount of material which is on hand at the end or beginning of each yean What I claim is A book for bookkeeping comprising several series of stepped leaves having a plurality of vertically arranged columns ruled thereon, each page provided with a plurality of transversely extending columns ruled thereon, indicating means printed upon said columns, a calendar arranged along the edge of each sheet for permitting the entrance of items upon the day of expenditure or receipt, of a loose leaf indicator ruled similarly and indicated similarly to said receipt and disbursement pages, said loose leaf indicator provided with a p-lurality of rows of items, each having a special indicating number whereby said indicating number of said loose leaf indicator may be applied in a proper column upon said disbursement or receipt pages for permitting the convenient recording of items upon said receipt and disbursement sheets, said loose leaf indicator being entirely separate from said disbursement sheets and comprising a pair of leaves and having a table printed upon the inner face of said leaves for constituting a key to identify certain articles to be entered in the different columns upon said sheets.

In testimony whereof I hereunto ailix my signature.

DANIEL I-I. OTIS.

Copies of this patent may be obtained for ve cents each, by addressing the Commissioner ol tratante, Washington, D. C,

Images