US1276229A - Visible-account bound ledger. - Google Patents

Description

S B. KIRTLEY.

VISIBLE ACCOUNT BOUND LEDGER.

APPLICATION HLEQ JAN. 29. 1911.

1,276,229. Patented Aug. 20, 1918.

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S. B. KIRTLEY.

VISIBLE ACCOUNT BOUND LEDGER. APPLICATION FILED JAN. 29, l9l7.

Patented Aug. 20, 1918.

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- SIMEON TB. KIBTLEY, OF COLUMBIA, MISSOURI.

vrslrtn-accoun r BOUND LEIDGER.

Specification of Letters Patent.

Patented Aug. 20, 1918.

Application filed January 29, 1917. Serial No. 145,040.

To all whom it may concern:

Be it known that I, SIMEON B. KIRTLEY, a citizen of the United States, residing at the city of Columbia, county of Boone, and

' State of Missouri, have invented a new and useful Visible-Account Bound Ledger, of which the following is a specification.

This invention relates to visible account bound ledgers.

An object of the invention is to provide a visible account bound ledger including series of sheets cut away in stepped relation to provide visible spaces having index characters thereon, in combination with series of blank overflow sheets placed at intervals between the cut away sheets adapted to have entered thereon accounts which overflow or are carried over from certain of the cut away sheets. Y

Another object of the invention is to provide a visible account bound ledger including series of sheets cut away in stepped re lation to provide visible spaces having master indexes permanently affixed thereon, and

having spaces adjacent to the master indexes adapted to have entered therein designations indicating the overflow sheets to which the accounts "have been transferred that cannot beentered fully upon the master index sheets, in combination with a series of overflow sheets placed at intervals for reby reference to Fig. 1,

ceiving the accounts aforesaid.

Another object of the invention is to provide a visible account bound ledger embodying the features above mentioned, and also including a series of blank overflow sheets placed at or near the end of any subdivision of master index sheets.

Other objects will appear from the following description, in which reference is made to the ac'companyingdrawings illusin which- Figure 1 is a view of the open ledger or book showing the master index sheets of one series. r I

Fig. 2 is a view enlarged relative to Fig. 1 illustrating the indexes upon the master index sheets and the adjacent spaces for the reception of other characters, some of which are shown in this view of the drawing.

Fig. 3 is a view similar to Fig. 2 in that it illustrates the number of the master indexes and also illustrates one of the overflow sheets having an account entered there-' on which has been transferred or carried 7 over from page 187 of the series of master index sheets.

Fig. 4 'is a view illustrating the series of the overflow sheets placed at the end of the series of master index sheets.

The book or ledger 1 is divided into a series of divisions, a number of sheets being included in each division and one or more divisions of sheets being assigned to each letter of the alphabet. The number of divis1ons assigned to each letter varies in proportion to the frequency of its occurrence as the initial letter of names and in proportion to the number of pages in the book. Thus, letters which are of most frequent occurrence as the initial letters of name have assignedto them a greater number of sheets than are assigned to the letters which are of infrequent or rare occurrence as the initial letters of names. I

Each series of sheets thus provided is equipped with a manually engageable index tab 2 which, preferably, is attached to the first sheet of the series. In any instancev in which two or more series of leaves are as slgned to any particular letter an index tab is attached to one of the sheets of each series assigned to that letter. For instance,- it will be observed that two divisions of master index sheets are assigned to the letter B and that there are two index tabs for the letter B, one of these index tabs being for each series of the master index sheets belonging to the letter B. So,

also,'the letter M is of frequent occurrence as the initial letter of names and, for pur-' poses of illustration, I have shown in Fig. 1

three series of sheets assigned to the letter each sheet of the series when the ledger or book is opened before any series of sheets. Adjacent to the upper edge of the exposed or visible space a designation of a page number is permanently placed or atlixed as. will be readily understood by reference to the clifferent views of the drawing.

Upon the visible space of each master index sheet thus constructed a series of identifying index characters are permanently affixed for identifying the names of the accounts which may be entered upon. or opposite the respective pages. It is preferable that these index characters consist of the initial letter of the surname of the account, and in some instances one or more of the letters following the initial letter of the sur name. This will be clearly understood by reference to page 187 (Fig. 2) which illustr-ates the index characters or letters For permanently atlixed upon the visible space of the sheet followed by a space in which one or more other identifying or index characters may be entered by the user of the book or ledger to designate and distinguish the account from others.

In the particular instance to which I am referring the letter Z) has been entered by the user of the book or ledger following the letters For, thus indicating or designating that the surname or identifying name of the account there indexed includes the syllable Forb, thereby distinguishing that name from the preceding nameindexed by the syllable Ford. In the case of the syllable Ford the letter d has been entered by the user of the book or ledger following the letters For, and the letters It. A. have been entered adjacent to the syllable Ford thus designating that the name of the person so indexed includes the initial letters R.

In the case of the account indexed by the syllable Forb the space for that account upon page 187, or upon the page opposite page 187 as the case may be, has been filled and the account has been transferred or has overflowed so that it has been necessary to enter the continuation of that account upon another sheet.

In order to provide for such contingencies blank overflow sheets are placed at intervals between the master index sheets and, in case these blank overflow sheets extend to the upper marginal edge oft-he book or ledger, they also are cut away in stepped relation to provide visible spaces thereon in which may be entered identifying characters to distinguish them from each other. F or instance. in Fig. 3, an overflow sheet 3 is shown before page 189, and this overflow sheet is cut away so that the succeeding master index sheets are visible to provide a space 4 adapted to have entered thereon an identifying character or index which, in the present instance, is the page designation 189", thus distinguishing this page from the master index page 189.

The account which has been mentioned as including the syllable Forb indexed on master index page 187 (Fig. 2) has filled or overflowed the space on or opposite master index page 187 in which a portion of the account was entered, thus necessitating that the remainder of the account be entered elsewhere. In order to designate the point to which the remainder of the account has been transferred there is formed a space above and below the index characters on the exposed portions of the master index sheets in which may be entered identifying characters to indicate or point the places in the book or ledger to which the overflowing accounts have been transferred or carried forward. In the particular case being discussed the account indexed by the syllable Forb has been transferred to the overflow sheet 3 preceding master index page 189 and designated 189, as mentioned. To indicate upon the master index sheet the fact that the account indexed by the syllable Forb has been transferred to overflow sheet 189, the designation 189 is entered adjacent to the identifying or indexing syllable Forb upon the master index sheet 187, thus clearly designating that the account so indexed has been entered upon overflow sheet page 189 Turning to page 189 we find that the account of J. H. Forbis is the particular account which hasoverflowed or been carried over onto over flow sheet 189*".

In Fig. 4 are illustrated a number of blank overflow sheets placed at the end of the series of master index sheets and cut away in stepped relation to provide visible spacesv for receiving identifying characters which are shown as consisting of pages 197 197 etc.

Accounts may be carried or entered from page to page, or sheet to sheet, of the over flow sheets. In Fig. 2, on page 189, we find that the account of Fox has been transferred or carried over from master index page 189 to overflow page 197". and turning to page 197 illustrated in Fig. 4. we find entered thereon the account of J. D. Fox, and below the designations 197 on the overflow sheet is a space 5 in which a designation or index of the name Fox is entered by the user of the ledger or book. When the account of Fox has filled page 197 this fact may be visibly indicated upon the visible space 5 by a mark or designating character as shown at 6, thus indicating to the user of the book or ledger that the account of Fox is carried over to another overflow page or sheet which, in the present instance, for purpose of illustration, is. shown tobe page 197 since the name Fox has been entered in the space 5 below the designation on the page on. the visible portion .of overflow page 197 As previously suggested the indexes on the master index sheets also index and identify the names of the accounts which are entered on the pages opposite-the respective pages containing the master indexes. This will be understood by reference to Fig. 1 in which it will be observed that the account of Farnsworth, S. H. is entered upon page 172, which is opposite page 173; and that the master index on page 17 3 identifies or indexes this account.

The foregoing explanation in connection with the illustration of the features is deemed sufficient to enable any one familar with the devices of this art to understand that my invention consists in the provision of the overflow sheets placed at selected intervals in connection with the master index sheets constructed as described and embodying the features mentioned and illustrated. I do not restrict myself to the use of this invention in a bound ledger or book, since it may be used with advantage in ledgers of the looseleaf type; neither do I restrict myself to the insertion of the overflow sheets at any particplar places, nor to other unessential detai s.

What I claim and desire to secure by Letters Patent, is

1. A visible account bound ledger or book, comprising a series of master index sheets cut away in stepped relation to provide visible spaces, designations of the page numbers permanently aflixed upon the visible spaces, and master indexes also permanently affixed upon the visible spaces for identifying the accounts which may be entered on the pages, in combination with a series of overflow sheets between the master index sheets cut away in stepped relation to provide visible spaces adjacent to the visible spaces and master indexes upon the master index sheets adapted to have entered therein page numbers governed by and relating to the page numbers on the master index sheets.

2. A visible account bound ledger or book, comprising a series of master index sheets cut away in stepped relation to provide visible spaces, designations of the page numbers permanently affixed upon the visible spaces, index characters permanently aflixed upon the visible spaces and having spaces adjacent thereto adapted to receive designations of pages to which any indexed account has been transferred, in combination with blank overflow sheets placed at selected intervals to receive the accounts overflowing or transferred from the master index sheets and provided with visible spaces adjacent to the visible spaces and index characters on the master index sheets adapted to receive the designations of the page numbers which are entered adjacent to the index of the account upon the master index sheets, as aforesaid.

' comprising series of the page numbers permanently affixed upon the visible spaces, index characters for. the accounts permanently aflixed upon the visible spaces, and a number of blank overflow sheets at the end of each series of master index sheets adapted to have entered therein accounts transferred or overflowing from the master index sheets.

4:. A visible account bound ledger or book, comprising several sub-divisions of master index sheets in which the sheets of each subdivision are cut away in stepped relation to provide visible spaces, designations of the page numbers upon said visible spaces, index characters permanently affixed upon sai visible spaces, spaces adjacent to said index characters adapted to receive the designations of the page numbers to which overflow accounts are transferred from any of the master index sheets, and a number of blank overflow sheets at the end of selected subdivisions having visible spaces adjacent to I the visible spaces and index characters on the master index sheets adapted to have entered thereon designating page numbers corresponding to the designating page numbers entered adjacent to the indexes on the master index sheets, as aforesaid.

5. A visible account bound ledger or book, master index sheets cut away in stepped relation to provide visible spaces, designations of the page numbers permanently affixed upon the visible spaces, master indexes permanently aflixed upon the visible spaces adjacent to the page numbers, a number of overflow sheets placed between the master index sheets and cut away in stepped relation to provide visible spaces adjacent to the visible spaces and designations of page numbers on the master index sheets adapted to have entered therein page numbers governed by and relating to the page numbers upon the master index sheets, and also provided with distinguishing characters to distinguish the pages from each other.

6. A visible account bound ledger or book, comprising series of master index sheets cut tions of the pages to which accounts are transferred from the master index sheets,

series of overflow sheets between the master index sheets cut away in stepped relation to provide visible spaces adjacent to the visible spaces and designations of page numbers on the master index sheets adapted to have entered thereon designations of the page numbers governed by and relating to the master index pages and corresponding to the page numbers entered in said spaces adjacent to the master indexes as aforesaid, and

sponding to the identifying characters or 10 indexes upon the master index sheets.

In Witness whereof I have signed this T specification.

SIMEON B. KIRTLEY.

Copies of this patent may be obtained for five cents each, by addressing the Gommissioner of Patents,

Washington, D. G.

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