US1297417A - Cash-book. - Google Patents

Description

E. W. SWANK.

CASH- BOOK.

APPLICATION FILED use. 2 me.

I 1,297,&17, Patented Mar. 18,1919.

2 SHEETS-SHEET 1.

11v VEN TOR. Eqgar/fl San/7k.

TTORNE y E. W, SWANK.

CASH BOOK.

APPLICATION HLED DEC. 2, L916.

LQQ'YAW, Patented Mm: 18,1919.

2 SHEETS-SHEET 2- TED STATES PATENT OFFICE.

EDGAR, W. SWAINK, OF LIBERTY, MISSOURI- r.

CASH-BOOK.

Specification of Letters Patent.

Application filed December 2, 1916. Serial No.1 34,584.

To all whom it may concern:

Be it known that I, EDGAR W. SWANK, a citizen of the United States, residing at Liberty, in the county of Clay and State of Missouri, have invented certain new and useful Improvements in Cash-Books; and I do declare the following to be a full, clear,

' and exact description of the invention, such the entries by providing for a single entry of thename of the payer'and a divided entry of the amount paid, whereby the proper amounts may be entered in the specified classes, and whereby the receipts and disbursements are entered in suchjuxtaposition as to render the auditing and balancing of the accounts convenient and accurate.

More particularly, the invention relates to church accounting, and the specific embodiment of the invention is peculiarly adapted thereto for the reason that in such accounting the payments are frequently made in lump sums to be applied to .separate expense and mission funds. In the following description of the invention I have specified such use of the book with the understanding, however, that the scope of the invention is not so limited.

In the drawings wherein the preferred form of the book is illustrated,

Figure I is a perspective view of a record book embodying the invention and showing the column for the entry of the name or designation of the payer and payee, and the relation of the separate account columns therewith.

Fig. II is a plan view of a portion of the double entry sheets, with the short sheet in position for entering the receipt in the separate classification columns, or in condition for entering disbursements from the mission fund.

Fig. III is a similar view showing the short sheet in open position, 2'. e., with the book in condition for entering disbursements from the general fund.

Referring more in detail to the drawings:

1, 2 and 8 designate separate leaves of a book wherein records may be kept in accordance with the invention; the sheet 1 constituting the original entry and a partof the general distribution sheet being ruled to provide a column l forthe date of the entry, a column 5 for the name of the account, a folio column 6, and a double column 7 comprising a money-received sub-column 8 and a money paid-out sub-column 9; the balance of the page comprising a section 10 embodying columns 11 for entering disbursements under the specified heads.

The sheet 2 comprises on the, page 2'A columns 12 similar to the columns 11 of the section 10 of page 1, so that when the sheet is folded back on the sheet 3 it forms a continuation of the page 1 to provide for a suflicient number. of specified disbursement columns 11. On the opposite page 2"B of sheet 2, and at the free edge thereof, is a double column 1 1 having sub-columns l5 and 16 corresponding to the sub-columns 8 and 9 of the columns 7 on page 1; the sheet 2 being of such length that when lying on the sheet 1 the column 14 will lie next to the column 7 of sheet 1, so that when the name of the account is entered in the column 5 of sheet 1 the amount paid in may be separated and partentered in the sub-column 8 of column 7 of page 1 and the balance entered in the sub-column 15 of column 14 of sheet 2.

As indicated in Fig. 1, wherein in the eighth line from the top, We note the entry Envelope collections with the entry $36.90 in the sub-column 8 of sheet 1 and $20.65 in the sub-column 15 of sheet 2, the entry indicating that the envelop collection of January l6ththe date of the entrywas $57.55 and that-the donors indicated that $36.90 of the amount was to be applied to general expense and $20.65 to missions.

Page 2B of sheet 2 differs from page L of sheet 1, however, in that the columns to the right of the first entry column of sheet 2 are double-ruled and not only have the headings specifying the general account but also sub-headings specifying Received and Paid, so that both receipts and disbursements may be entered in the specified classification columns of this sheet. The sheet 2 is of'substantially one-half the length of sheet 1, so that the page comprising sheet '1 and sheet 2 are of substantiallythewsamei 2' Having-thus described my invention, What I cla1m as new there1n,' and desire to secure I length as the page comprising sheet 2 and sheet 3; the opposite pages of sheet 2' cooperating with the sheets 1 and 3 accordin count of'rec'eipts and expendltures the comto the position of the sheet 2.

It is apparent that with thisbook so constructed and ruled, when the receipt items are, being entered, the sheet 2 may be tolded onto the sheet 1 so, that the separate entriesmay. be made without the necessity for two entries of the account, designation and with the separate amounts the account designation being entered on the sheet 1 and the divided amounts on the sheets 1 and 2.

j It,.,,is further apparent that if the missions account is to be divided that the designated sums may be, placed in'the proper columns on pageQ5-B of sheet 2 atthe same time the entry on the general expense page ismade. When a disbursement is to be ena 4 teredthe name of the payee or the, designati on of; the payment maybe entered in column 5 of page 1, and the full amount of the:

disbursement. entered in: sub-column 9' of page-l orsub-column: 16 of'page 2, and/that the, same-' amount. may then be entered in loci-J16 of page 2.

I n,this,vqaythe-book may at any Z balanced footing the subecolumns 8 jan d, 9,of ;page 1f,;or an analytical balance secured,

by footing all otthe columns of'pages 1, 2 and 3.

by- Letters-Patent, is: In a church cash book for keeping acbination with a. primaryrecord page having an expense column, an explanatlon column, a recelpts and expendltures column achacent' to the expense column and a plurality of disbursement columnscontinuing therefrom, and a secondary record page having aiplurality of, disbursement columns thereon,. an intermediate fly sheet 0: 31 relatively lesser Width than the'said primary and secondary pages and having, disbursement. columns on one face corresponding to and continuous With those on the, primary page when the said sheet is'folded to overlie the, secondary page,,and on its-opposite face having a 'receipts and expenditures column adjacenttos its free edge and'a pluralityof disbursement columns continuing therefrom correspond-' ingfwiththose of the secondary page; the

Width of the intermediate sheet being such that. when 'Qve'rl'ying the primary page the receipts and expenditures column thereon. lies next. adjacent to the; receipts and ex} penditures column on; the first. sheet for the purpose set; forth. g

In testimony Whe TQOf; I aflixmy signature;

. ED GARZIl/V'. SWAN-Kl 1 come: wall may; be mama-13 w h! s' i mhe "f commissiqiier prraises.

I i I i .Washing:ton, II .1C.'

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