US1291223A - Bookkeeping-form. - Google Patents
Bookkeeping-form. Download PDFInfo
- Publication number
- US1291223A US1291223A US19717717A US1291223DA US1291223A US 1291223 A US1291223 A US 1291223A US 19717717 A US19717717 A US 19717717A US 1291223D A US1291223D A US 1291223DA US 1291223 A US1291223 A US 1291223A
- Authority
- US
- United States
- Prior art keywords
- columns
- creditor
- major
- accounts
- debitor
- 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
Definitions
- the Accounts payable ledger7 is similar in. form, and each folio is nunibei'ed as at 3l and beaded with the creditors naine at 32.
- Fig. el, l have illustrated tlie General ledgei sheet 32, This' is divided into plurality of sections ii ded Cash, Hank etc., as at 33, correspo ing to the respective major columns of tile Cash journal.
- Each section or folio of the general ledger is numbered as at and adapted to contain tbe date as at 3c and 36, and ⁇ tile monthly totals of the Dix and C12 columns at 37 and 38.
- Voucher No.. 5 represents mercliandise bought and paid for by check, a discount of $11.39 being allowed.
- the next entry No. 6 is an account receivable, and so on eacl transaction is entered from the voucher upon the Cash journal,tlie amount being entered in a Dit and a CL colurm'i ⁇ to balance, and accounts payable andv receiyable are posted.
- a control sheet provided with a plui'ality of major columns and horizontal divisions, off divisions to iec ive a a transaction, one ci? said major columns being appropriately designated foi jounal entries, other of said major columns appropriately designated for various accounts or claes of accounts, debitel' and creditor columns in said major columns, the amount of each transaction-adagted to be enteeed twice to balance in the same horizon- 'tal division in said debitel and creditos eolunins iespectively of seid last named, .majos e minne, s column designated if enn tries adeyoteel to receive entries in tive debitor and creditor columnsto desigcolumns of ennate the debitor and creditor try of each transaction.
Description
, SPUQL BOKKNG FORM.
Y AFPLCTIDH FILED OCT. TS, 191?. l 5,291 me-nie@ Jam. iii, Hm.
, 3 SHEETS-"SHEET 2 ic Hams.
' UW smnples @f the 'vouch compung L wmf;
With emmclmem c the accompanj,
' being he nescfbed with "a 95 mams A possessed foe l,"
posted, or this may also indicate an. accounted portion. .in the General ledger, as will hereinafter appear.
, l" the 'bottoni of sneet there is provided a horizontal division for containing the En and Cin totals, and entitled Totals as at 28, While the major columns from Cash to Expense are numbered as at 24, these numbers referring to the gen eral ledger folios, tlie division 25 contain in these numbers being entitled General le ger folios, as at ln Fig. 2, have shown sample page 27 of the Accounts receivable ledger. Each folio is numbered es at 28, and is beaded 4With the name of tbe creditor as at 29.
Date, Items, Folio, En, Cn and Balance columns are provided, beaded as at 30.
The Accounts payable ledger7 is similar in. form, and each folio is nunibei'ed as at 3l and beaded with the creditors naine at 32.
ln Fig. el, l have illustrated tlie General ledgei sheet 32, This' is divided into plurality of sections ii ded Cash, Hank etc., as at 33, correspo ing to the respective major columns of tile Cash journal.
Each section or folio of the general ledger is numbered as at and adapted to contain tbe date as at 3c and 36, and `tile monthly totals of the Dix and C12 columns at 37 and 38.
The operation of my improved system is as follows: ln order to clearly illustrate the same, have shown tbe instance of a man starting in business with an investment oi.' $0,000, and the entries are for business done during the first month of the business. Each transaction is lirst Written in detail upon a voucher 43, such as shown in Figs. 5 and 6, voucher No. l showing that A. B. Smith bas on June ist engaged in the flour business, investin` $10,000, $9,900 of which is deposited in t 1e bank and BlO() is placed in the drawer for petty cash. lliis transac tion is placed on the control slicet or Cash journal by placing the voucher No. and date in the right band voucher column, and u7u-dci. Journal entries, olacing in the i212 column Casin Bank and in tbe lr. coiuinn Capital The rospo-s' Lve amounts SlO, 339,900, and li-13,600 tuen placed in the De and C12 columns respectively of the major column, beaded Cash, Bank and Capital and investment, so that tbe debitor amount balances the creditor amount. This transaction is also posted in the Genn eral led er so that J. B. Smiths name is Writt-n in the Cin column of the Ledger postings and is identified by the number .1,
i0, this being the number of the folio.
be next tiansaction nis is for 1monitore?!A and the Accounts payable ledger so that it is entered under tbe Cn column of Ledger postings. Voucher No.. 5 represents mercliandise bought and paid for by check, a discount of $11.39 being allowed.' The next entry No. 6 is an account receivable, and so on eacl transaction is entered from the voucher upon the Cash journal,tlie amount being entered in a Dit and a CL colurm'i` to balance, and accounts payable andv receiyable are posted.
At tbe end. of the month the columns are totaled, and the amounts are entered in the General ledger, the 'folios being identi- .fied by the number 2i at the bottoni of tbe sheet.
'libe totals of all of .the D11 and Cin columns, respectively, should balance, and sbouid this not be so the. mistake may te quickly and accurately traced on the (,as ,iouinal. The. condition of the business. tb. amount oi money on liand, paid out so forth, can be quickly seen at c duifing tile mon til, and tbe balancii bo V)aying bills, sending out bills, etc. at end of tile month is greatly siznpiiied.
ln. Fig. 7, li have shown a trial balance. The balances after subtracting the Dix, from the Cin totals, or vice versa, are added under Dn and Cn respectively, and should balance. it will be understood. that the system may be readily adapted to different businesses bv varying the headings of tbe columns if desired.
l have illustrated a preferred and satisfactory embodiment 'of my invention, but it is obvious that changes may be made therein Within the spirit and. scope' thereof, as defined in the appended claims.
i elaine:
l. in a bookkeeping system, a control sheet provided with a plui'ality of major columns and horizontal divisions, off divisions to iec ive a a transaction, one ci? said major columns being appropriately designated foi jounal entries, other of said major columns appropriately designated for various accounts or claes of accounts, debitel' and creditor columns in said major columns, the amount of each transaction-adagted to be enteeed twice to balance in the same horizon- 'tal division in said debitel and creditos eolunins iespectively of seid last named, .majos e minne, s column designated if enn tries adeyoteel to receive entries in tive debitor and creditor columnsto desigcolumns of ennate the debitor and creditor try of each transaction. u
2. The combination in a bookkeeping system, of consecutively numbered vouchers, each adapted to contain a detailed record of a transaction, a control sheet provided with a plurality of major columns and horizontal divisions, said divisions being numbered to correspond to said vouchers, one of said major columns being appropriately designated for journal entries, other of said major columns being appropriately designated for various accounts or columns, the amount of each transaction adapted to be entered twice to balance inthe same horizontal division in said debitor and creditor columns respectively of said last named major columns, said column designated journal entries adapted to receive entries in its respective debitor and creditor vcolumns to designa-te the debitor and crediand horizontal divisions,vsaid divisions being numbered to correspond to said vouchers, one of said major columns being appropriately designated for journal entries, another of said major columns being appropriately designated for ledger postings, other of said major columns belng appropriately vdesignated for various accounts or classes of accounts, said major columns being-divided into .debitor and creditor columns, the' amount of each transaction adapted to be entered to balance in debitor and creditor i columns respectively of said last named ma- Y I 'jor columns, said coin# 1 de Y'ignated journal' entries adapted to ref ive .stries in its respective debrtor and creditor columns, to designate the debltor and cred1tor 'columns j classes of accounts, n debitor and creditor columnsl 1n saidmajor ,of entry of each transaction, said major column designated ledger postings adapted vto receive records respectively in its debitor vand creditor divisions of accounts receivable and accounts payable, said accounts receivable and accounts payableadapted to be respectively posted in said accounts receivable ledger and said accounts payable ledger, said postings and said records in said column designated ledger postingsl having corresponding identifying indicia.
i. The combination in a bookkeeping systern,v of a general ledger, a control sheet provided vvith a plurality of major columns and horizontal divisions, each of said divisions adapted to receive a lrecord of a transaction, f one of said 'maj or columns being appropriately designated for journal entr1es,`ether of said major columns being apprc-priately designated for various accounts or classes or accounts, debitor and "creditor columns in said major columns, the amount of each transaction adapted to be entered twice to bala-nce in the saine horizontal division in said debit-or vand creditor columns respectively of said last named major columns, said 'column designated journal entries adapted to receive entries in its respective debitor and creditor columns to designate 'die debito-r and creditor columns of entry ci, each trans- Y action, a total division adapted to re ceive periodic totals of said entries in said debitor and creditor columns, said debitor and creditor totals of each 'of said major columns designated for 'various accounts `Hadapted to be entered in said general ledger,
saidlmtries in said general ledger and said last' iiientioned major columns having correspondinpiddntiying indicia.
ln testimony that I claim the foregoing i my inventioinl have signed my name in presence of twolsubscribing .vvltnessesc JUIUS SPIEGEL.
)iden M Vinrnnnne,
A, Y. COUGAN.
Applications Claiming Priority (1)
Application Number | Priority Date | Filing Date | Title |
---|---|---|---|
US1291223TA |
Publications (1)
Publication Number | Publication Date |
---|---|
US1291223A true US1291223A (en) | 1919-01-14 |
Family
ID=3358782
Family Applications (1)
Application Number | Title | Priority Date | Filing Date |
---|---|---|---|
US19717717A Expired - Lifetime US1291223A (en) | Bookkeeping-form. |
Country Status (1)
Country | Link |
---|---|
US (1) | US1291223A (en) |
-
0
- US US19717717A patent/US1291223A/en not_active Expired - Lifetime
Similar Documents
Publication | Publication Date | Title |
---|---|---|
US1291223A (en) | Bookkeeping-form. | |
Hernlund | William Strahan's Ledgers: Standard Charges for Printing, 1738-1785 | |
US1127051A (en) | Ledger for short-account systems. | |
US1068885A (en) | Business financial book. | |
US728593A (en) | Manager's reference system. | |
US2050184A (en) | Passbook | |
US1494201A (en) | Account book | |
US1184285A (en) | Check-book. | |
US1308532A (en) | Bank deposit-book | |
US629573A (en) | Index. | |
Maslen | Printing charges: inference and evidence | |
Cropper | Accounting | |
US1522270A (en) | Thrift system | |
US632752A (en) | Deposit and check book. | |
US1588279A (en) | Account journal | |
US790244A (en) | Commercial paper. | |
US3081112A (en) | Bookkeeping sheet and units | |
US1454447A (en) | Coupon book | |
US640903A (en) | Book and system for bookkeeping. | |
US1189286A (en) | Note-record-card set. | |
US678229A (en) | Record. | |
Scovill | Elementary Accounting... | |
US2010724A (en) | Coupon book | |
US1316899A (en) | Account-book | |
US713984A (en) | Bookkeeping-book. |