US1291925A - Visible-account ledger. - Google Patents

Description

S. B. KIRTLEY.

VISIBLE ACCOUNT LEDGER. APPLICATIIIII FILED DEC. 26. IeIe.

1,291,925. Bamm Jan. 21, 1919.

DEBIT DATE CREprr CREDIT CREDIT m WM www;

SIMEON B. KIRTLEY, OF COLUMBIA, MISSOURI.

VISIBLE-ACCOUN T LEDGER.

Specification of Letters Patent.

Patented Jan. 21, 1919.

yApplication led December 2G, 1916. Serial No. 138,858.

To all whom it may concern:

d Be it known that I, SIMEON B. KIRTLEY, a citizeny 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 Ledger, of which the following is a specification.

This invention relates to visible account ledgers. .v .Y

An object of the Ainvention isto provide a ledger embodying series of master sheets each adapted to 'contain the record of an account or accounts and each provided with a visible index serving also as a master index for any desired number of sub-divisions of sheets adapted to have entered thereon sub-indexes of accounts having a predetermined relation to the master index, and all of the sheets being arranged so that when the ledger is opened at any sub-division of any master index, the master index and the sub-indexes of that sub-division are visible.

Another object is to provid'ea visible account ledger embodying series of visibly indexed master sheets, selected ones of which serve as master indexes for adjacent series of sheets arranged in sub-divisions and each provided vwith a visible space adapted to have entered thereon a sub-index of the account contained thereon, and each of the sub-division sheets containing,vadjacent to the-sub-index, a space for the name in which the account is entered.

A further object of the invention is to provide a visible account ledger embodying the features of construction and arrangement mentioned, in combination with tabs attached to division sheets interposed between each group composed of the master sheets and the related sub-division sheets, whereby the number. of tabs required for locating the accounts lrapidly and with facility is very greatly reduced, it having been determined from experience that such construction dispenses with the use of approximately three-fourths, more or less, of the index tabs required in connection with ledgers heretofore in use.

Other objects of the invention will appear from the following description, reference being made to the accompanying drawings, in whichi l f vFigure l is a perspective view of a ledger embodying my invention.

Fig. 2 is a detailed view illustrating the relation of the master .index to the sheets in the sub-division related thereto.

Fig. 3 is a detailed view illustrating a number of the master indexes and a series of sub-division sheets related to one of the master index sheets in proper position in relation thereto, and another sub-division sheet below its proper place in order to show that the latter sub-division sheet will cover all of the sub-division sheets of the'frstnamed series when in its proper place.

The ledger illustrated is of the loose-leaf type comprising binding mechanism l of known construction for binding the leaves together in book form, and covers 2 hinged to the binding mechanism. It is Well known that loose-leaf binders of this construction are adjustable to receive varying numbers of sheets, so that largely varying numbers of master index sheets and sub-divisions may be bound within the same volume. However, I do not confine myself to use of my invention in books or binders of any specific type, since it will be readily apparent from the following description that the invention may be applied to books of other forms.

The sheets in each book are divided alphabetically and a selected number of sheets are assigned to each individual letter. The number of sheets assigned to each letter varies in proportion to the frequency of its occurrence as the initial letter of surnames, as determined or ascertained by experience and observation, or individual requirements in any instance. Also, in cases in which any letter is used so frequently as the initial letter that it is vrendered impracticable to place in one series all of the master indexes in visible relation at the top of the sheets as hereinafter explained,'such letter may be provided with any desired number of series of master index sheets. p

Referring now to the particular construction illustrated in-Fig. l, the ledger is open before the division sheet belonging to the se' ries of master index sheets assigned to the letter A. For this letter there is provided a division sheet 3 having at its marginal edge a lettered tab 4. It will be understood that each index letter is also provided with a sub-division sheet and that in cases Where the frequency of use of any letter as an initial letter of a surname requires the provision of two or more series of master insofdex sheets, there will be a tab for each series. For instance, it will be observed that there is a tab 5 containing the letters BA and another tab 6 containing the letters BL. In this case I have learned from experience that there are so many surnames beginning with the letter B and followed by another letter ofthe alphabet 'prior to L, thatV a-complete series of master index sheets is required therefor. This necessitates the provision of another series of master index sheets for the initial letter B of the surname, when such letter is followed by L, or some othersubsequent letter of the alphabet. It will be observed that this arrangement is also'followed in the book illustrated for other let` ters, as for instance, theV letters (LAI-I, M, S and WL Of course, the number of tabs will be increased or decreased in proportion to the number of accounts to be entered.

It is preferable that the upper portion of the division sheet 3 be cut away to vuncover all of the master index sheets under it, and this is true also of the division sheets in the ledger. As illustrated in Fig. 1, there is a series of master index sheets 7 for the initial letter A, and for the purpose of' illustration I have shown the initial letter A upon seven master sheets. The seven master indexes illustrated in Fig. l for purposes of explanation include'the letters Ac, Ad, Al, Am, An, Ar and Ay, but obviously, the number of master sheets may be varied as required. These master indexes are rendered visible vby cutting away theupper righthand cor- !'ner of the master sheets in stepped series, it

being understood that as many sub-index sheets as desired, or as necessity may require, are placed in front of each master sheet.v

The division sheet 3 contains, adjacent to its upper marginal edge, a series of indexes 8 corresponding to and in alinement with all.4 of the master indexes 'on the master sheets. For each master index 8 contained upon the division sheet there are in alinement therewith as many sub-indexes 9 as there aresub-indexes in the series of subdivision sheets belonging to each master sheet. Thus, names beginning with Aa and Ab are indexed in front of the master index Ac, and the accounts of these names are carried upon the sub-division sheets in front of the master index AC.

Since the'letter C immediately precedes the letter I) in the alphabet, no sub-indexes for the master index Ad are required, but therev are a number of sub-indexes between the master index Ad and the index Al. These 'sub-indexes, as shown, comprise sev- Jeral of the first letters of surnames begin ning -with -Ae,'Af, Ag, Ah, Ai, Aj and Ak, it being; obvious 'that other letters in addition to the first two letters may be added to distinguishA the different names from each tether; .as ,for instance, the sub-index Ailw may be used to distinguish the name Ailworth from the sub-index Aitk for the name Aitken.` Since the letter M immediately follows the letter L in the alphabet no sub-indexes for the master index Ani are necessary, and, for like reason, no sub-indexes are shown for the master index An, but there are illustrated sub-indexes for ythe master indexes Ar and Ay.

In the embodiment illustrated in Fig. 1, indexescorresponding to the indexes 8y are duplicatedin vertical alinement, as shown at 10 near the middle of the page, .and subindexes corresponding to the sub-indexes 9 are placed in alinement therewith as shown at 1l. It will be understood, however, that be .entered a sub-inde`x consisting of a'number of the iirst letters of the" surname of the account entered on that page.4 Also, the visible portion of each of the sub-index sheets in the series has ya visible space' in which may be entered sub-indexes as shown Yin Fig. 2,

so that these sub-indexes are governedby the master index to which they belong.

It is preferable also that certain of the sub-index sheetsbe arranged so thatthey may be cut away at therright hand edge` and below the upperV cut away portions' to.A provide visible sub-index spaces below the master indexes. This will `be understood by reference to Fig. 2 in which the sheet containing the account of 0. T. Anderson is cut away, as shown at 14 to disclose a series of second sub-index sheets, and the subindex Q T. has been entered upon this sheet as shown at 15. Thus, when thev subindex sheets in a series are so numerous that the-additional cut away spaces are required to make the sub-indexes visible, this may be effected as lshown in connection` with the sheet containingrthe accountvof 0. T. Anderson. This arrangement is followed only in cases in `which the sub-indexes are governed by the governing masterindex.

In other 'cases the arrangement is that illustrated inFig. 3. CThus, adjacent to the master index vAD a sub-index VADA has been entered which will govern a number of accounts having names beginning with the letters ADA..y However, accounts for Asuch lccpdlq 7a 1 b h, naines ask c non aie not govei ned y t e Sub-index ADA, vs@ that the additionnl Subindex sheet 16 is required. The additional` v sheet 16, when placed in the ledger, covers the subindex sheets governed byV the Subj/1301' `18 to identify the master indexes contained on the sheet. The identifying characters 18 by correspondingl with the identifying characters 17 indicate to which of the master index sheets the various sub-indexes correspond. '2

f 'F rom the foregoing it will be understood that my improved ledger embodies series of master sheets for accounts and that each master sheet is provided with a permanently affixed visible index which serves also as a master index for any desired number of sub-divisions of sheets adapted to have entered thereon the sub-indexes of accounts having a definite relation to and governed by the master index. It will be also understood that when the ledger is opened v at-any ,division sheet, all of the master in counts.

'dexes for that division are visible; and that when the ledger is opened above any series of sub-division sheets governed by any14 master index, the master index and all of the sub-indexes of that sub-division are also visible.

It will also be understood that another` feature of the invention consists in providing the sub-index sheets with visible spaces at their cut away edges adapted to have entered thereon the sub-indexes of the ac- Another feature of the invention consists in the provision of the sub-indexes upon the division sheets in convenient relation to the master indexes and adapted to be entered as sub-indexes upon the sub-index sheets governed by the respective master indexes.

The foregoing novel features of construction and arrangement may be varied and I do not restrict myself to the specic arran ement and construction shown and descri ed` What I claim and desire to secure by Letters Patent, is v 1. A book, having series of master index sheets cut away in stepped relation to form a visible space upon each sheet of the series, a master index permanently aiiixed upon the visible space of each sheet, a space upon each sheet adjacent to the master index adapted to have entered therein a sub-index governed by the master index, a series of sub-index sheets before certain of the master index sheets and cut away in stepped relation to provide visible spaces adapted to have entered therein sub-indexes having relation to and governed by the master index upon which they are directly superimposed, and to render visible the subsequent master indexes of the series, a division sheet before each series of master index sheets having the master indexes thereon correspondingto all of the master indexes of the series, and a series of sub-indexes on the division sheet adapted to be entered on said sub-index sheets. 2. A book, having series of sheets cut away in stepped relation to form a visible space upon the respective sheets of the series, a master index permanently affixed upon the visible space of each sheet, a primary series of sub-index sheets before certain of the master index sheets also cut away in stepped relation so that the subsequent master indexes of that series are visible and to provide visible spaces on the respective primary sub-index sheets adapted to have entered therein sub-indexes governed by the next adjacent master index, a second series of sub-index sheets cut away so that the master indexes and the primary sub-indexes are visible, and also cut away in stepped relation to provide visible spaces adapted to have entered therein sub-indexes governed by the next adjacent master index, a. division sheet before each series of master index sheets having the master indexes thereon corresponding to all of the master indexes of the series, and a series of sub-indexes on the di-vision sheet adapted to be entered onsaid sub-index sheets. y

3. A book, having series of master index sheets cut away in stepped relation to form a visible space-upon the respective sheets of each series, a master index permanently aiiixed upon the visible space of each sheet,

identifying characters thereon to distinguish said master index sheets from each other, a series of sub-index sheets for certain of the master index sheets cut away in steppedl relation to provide visible spaces adapted to have entered therein sub -indexes governed by the next adjacent master index, identifying characters on the sub-index sheets to distinguish them from each other, a division sheet for each series of master index sheets, identifying characters on the division sheet corresponding to the identifying characters on the master index sheets and on the subindex sheets, and sub-indexes upon the division sheet governed by certain of the master indexes of the series to which the master indexes respectively belong.

4. A book, having a series of master index sheets cut away in stepped relation to form a visible space upon each sheet of the series, a master index permanently afixed upon the visible space of each sheet, a space upon each sheet adapted to have entered therein a subindex governed by the master index, a first llO series of sub-index sheets before certain of said master index sheets cut away in stepped relation to expose the succeeding master in'- dexes and the sub-index on the first adjacent master index sheet and to form a visible space on each sub-index sheet adapted to have entered therein a sub-index governed bythe master index and also by the subindex on the adjacent master index sheet, an additional series of sub-index sheets before the first series of sub-index sheets cut away in stepped relation to expose the succeeding master indexes and also to expose the subindexes on the first adjacent VKmaster index sheet andv arranged to cover all of the subindexes on the first series of sub-index sheets, and to form a visible space on each of said second series of sub-index sheets adapted to have entered therein a sub-index governed by the master index on the first' adjacent master index sheet.

5. A book, having series of master index sheets eut away in stepped relation to form a visible space on each sheet of the series, a master index permanently affixed upon the visible space of each sheet', identifying characters on said sheets corresponding to the cut away portions thereof respectively, a division sheet beforel each series of master index sheets having the same master indexes thereon that are on the master index sheets to which said division sheets belong, identifying characters onthe division sheet corre sponding to the identifying characters on the 'master index sheets and identifying the master indexes on the division sheet that correspond to the master' indexes on the master index sheets respectively, and a series of sub-indexes on the division sheet for the accounts adapted to he entered on said inaster index sheets.

6. A book, having series of master index sheets cut away in stepped relation to form a. visible space upon each sheet of the series, a master index permanently affixed upon the visible space of each sheet, a division sheet before each series of master index sheets having the same master indexes thereon that are on the master index sheets to which the division sheet belongs, a series of sub-indexes on. the division sheet for the accounts governed by the master indexes respectively, and account sheets before certain ofv the master index sheets adapted to have entered thereon the accounts of the sub-indexes governedby the master indexes respectively.

7. A book having series of master index sheets out away in stepped relation to form a visible space on each sheet of the series, an

identifying character uponeach of the master index sheets distinguishing the sheets from each other, a master index permanently affixed upon the visible'space of each sheet, a division sheet before each series of master index sheets, and a series of'sub-index'es on the division sheet for-the accounts adapted to be entered on said master index sheets.

8. A book having seriesof masterv index sheets cut away in steppedl relation tojform a visible space on each sheet of the series, masterv 'index' sheets distinguishing 'the 'sheets from each other, a master index vpe,rin'anently affixed upon thervisible space of'each sheet, a' division sheet before each series of master index sheets, a series of sub-indexes on'the division sheet for the accountsv adapted to be entered on said master index sheets',- and identifying characters on the division 'sheets indicating to i which ofthe master index sheets the various sub-indexes on the division sheets correspond.

9. A book having series of master index sheets, an identifying character upon each of the master index sheets distinguishing the sheets froml each other, a master 'index permanently affixed upon each of said sheets adjacent to one of the marginal edges thereof, a division sheet before each series of master index sheets, and a series of sub-indexes on the division sheets for the matter'adapt'- ed to be entered on said master index sheets,

said sub-indexes beingl governed` by the master indexes on' the master index sheets.

10. A book having series of master index sheets, lan identifying character upon V'each of the master index sheets distinguishing the sheets from each other, aV master index permanently affixed upon each of said sheets adjacent to one of the marginal ,edges there-y of, a division sheet before each series of master index sheets, a series of sub-indexes on the division sheets for the inatteradapted to be entered in said master index sheets, said sub-indexes being governed by lthe master indexes on the master index sheets, and identifying characters on the division sheets indicating to which of the master indexsheets the various sub-indexes on the division sheets correspond. i

In witness whereof, I have signed this specification. j n 4 SIMEDN KIRTLEY.

Copies of this patent may befobtained for five cents each, byA addressing the Commissioner of Patents,

' Washington, II).v G.

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