US1316899A - Account-book - Google Patents

Description

D. R. JONES, la. Accoum BooK. -APPLICAT|0M FILED MAY 24, I'JIB. 1,316,899. Patentedsepn 23, 1919.

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Patemdsepu 23, 1919.

D. R. JONES, Jn.

ACCOUNT BOOK,y

3 SHEETS-SHEET 3| DAVID R. JONES, JR., 0F DUBUQUE, IOWA.

ACCOUNT-BOOK.

Specificationof Letters Patent. Patented Sept, 23, 1919.

Application led May 24, 1918. Serial No. 236,294.

To all'whom t may concern:

Be 1t known that I, DAVID R. JONES, J r., a citizen of the United States, residing at Dubuque, in the county of Dubuque and lated books of account, such as day books journals, ledgers and cash books, all o which are posted by the book-keeper in keeping a record of the accounts, and all of which must -be separately examined when making audits, or otherwise determining the financial condition of the business to which they relate at any given time.

The Work of posting and examining all of these books, especially in large businesses, is, quite onerous and involves a considerable expenditure of time and labor. The principal object of the present invention is to provide a novel means or'instrumentality for keeping an accurate record of business accounts in mercantile houses, manufacturing establishments, professional offices, and any and all other business establishments where' the necessity or desirability of keeping financial records exists, which shall be simple and inexpensive in construction, readily understood by book-keepers and accountants, easy to manipulate, and which shall possess the great advantage of enabling the condition of the business at any time, and in respect of any or all of its various ,departments, to be seerand ascertained practically at a glance. Another object is to provide an instrument for keeping business accounts wherein the various functions of the several separate account books heretofore used may be combined in a single physically connected or associated group of leaves or sheets of varying lengthsand in superposed relation, which group may cover any fixed period of time, such as a day, a week, or a month, and wherein the totals or aggregates of individual items or departments shown by preceding similar groups since the first of the business year, or any other fixed starting point, may appear at the foot of the sheets of the group and maybe added to the totals of the items shown on the current group, so as to display the exact condition of the business at the time the current group is examined. A further object is to provide in such a group of account sheets or leaves what I term a master or control sheet Whereon may `be entered under appropriate general classifications the various items carried in detail on the underlying sheet or sheets together with the aggregate or net amounts of such items properly distributed under their appropriate headings on saidl master or control sheet. Still another object of the invention is to provide in such a group a convenient means of cross-reference hetween the control sheet and the underlying detail or distribution sheets, so that items shown on either may be readily located and verified on the other.

Other objects and advantages of the invention will be apparent to those skilled in the art from the following detailed description, taken in connection with the accompanying drawings, wherein I have illustrated one typical physical embodiment of the invention adapted to the uses of a commercial establishment comprising a number of different departments; the drawings showing a single group of sheets or leaves designed to serve for a limited period and adapted for subsequent incorporation in a loose-leaf binder. .Referring to the drawings-- lI `igure l is a top plan view showing the several sheets of the group or set in superposed relation and temporarily held in such relation by removable fasteners;

Fig. 2 is a top plan View of one of the intermediate sheets of the group which I term distribution or detail sheets, the particular sheet illustrated being the next to the top sheet of Fig. 1;

Fig. 3 is a top plan view of the lowest or last sheet of the group, designed to record the trial balance and also certain other items of a general nature relating to the buslness as a whole.

Referring to the drawings, 5 designates the top sheet of the group, 6', 6 and .6 represent the intermediate or distribution sheets, and 7 the bottom or general sheet. It will be noted that these several sheets are of increasing lengths in the order named, so that, when superposed with their top edges flush With each other a certain lower portion of each of the underlying sheets 1s exposed to View.

vThe intermediate sheets 6, 6 and 6, are

' ber of the column. Preferably, and as herey 1n shown, these vertical columns are consecutively numbered throughout the entire group of sheets, the numbering beginning with the columns on the uppermost or control sheet, and ending with the columns on the undermost or general sheet. Atthe left and right of thesheet are vertical columns 11 of consecutive numerals, each numeral designating a certain row or line extending lengthwise of the sheet. Where the entries are made Aby hand, the rows designated by these numerals are Ipreferably separated by horizontal parallel lines 12, vas shown; al-- though where the entries are made on a machine, these lines 12 may obviously be omitted, since the machine insures alinement and uniform spacing of the items. Just above the lower captions 10 there is provided a ruled space 13 extending lengthwise of the sheet which is designed for the ent of figures denoting totals or aggregates rom preceding sheets or groups, representing preceding time periods; andbetween the horizontal space 13 and the lower end of the columns 9 is a ruled space 14 extending lengthwise of the sheet in which may be entered the sums or totals of the individual items entered in the several vertical columns 9. One or more of these intermediate detail or distribution sheets may be employed, according to the size and complexity of the business; it being understood that the sheets 6 and 6 herein shown are functionally identical with the sheet 6 and are similarly ruled and spaced,'diifering from the latter only in the nature of the several items which they record.

The bottom sheet 7 is also a detail or distribution sheet, and is ruled and indexed in a. manner generally similar to that of the intermediate sheets 6, 6 and 6". It contains a single heading or caption 15 at the top and bottom denoted in the instance shown by the word Generah and also individual vertical ,column captions 16 at the top and bottom designating such general items as rent,-sal aries, capital, surplus, real estate and miscellaneous; while at the right of the sheet are debit and credit columns 17 and 18 respectively of a trial balance. At the left of the sheet is a vertical column 19 of consecutive numerals having the same function as the columns 11 of the intermediate sheets,

while at the right is a similar vertical column 20, the numbers of which refer to the various column designating numerals which, in the instance shown run fromA 1 to 40 inclusive. The sheet fiike the sheet 6, is provided above the lower General caption 15 with a space 21 extending lengthwise of the sheet forl the entry, in appropriate vertical columns of totals or aggregates from preceding sheets; and also, between the spacing 21 and the superposed numbered spacings, wherein detail items for'the current period are entered, with a space'22 for the totals or aggregates of these detail items.

The control sheet 5 is ruled or spaced to provide at the left a vertical column 23 of sufficient width for the entry of various items of the business such as cash sales, charged sales, etc., which column preferably bears the caption Items To the right of the column 23 are a plurality of vertical columns 24 and 25 relating respectively to cash received and deposited; 26 and 27 relating to checks deposited in and drawn on the bank; 28 and 29 relating to merchandise paid for and received; and 30 and 31 relating to goods sold on credit and paid for on account. In l' the instance shown, these pairs of columns 24 to 31 inclusive are placed under the general captions of Cash, Bank, Bought and Sold, being designated by the numerals 1, 2, 3 and 4 of the numeral column identifying indicia. At the left and right of this 'sheet are vertical columns 32 of consecutive numerals, these numerals serving te identify the general items which are entered thereagainst incolumn 23 with the specic items, entered opposite the same numerals in the various columns of the intermediate sheets 6, 6 and 6 To illustrate, there is entered opposite the numeral 3 on sheet 5 sundry bills mdse,

$150.00, the amount being entered in column 29 under goods vbought and received. By reference to sheet 6, Fig. 2, it will be seen that this is the aggregate of 6 different specific items of goods bought by departments 1 to 6 inclusive, which items appear opposite the numeral 3 on sheet 6. Again, opposite the numeral 6 on the control sheet 5 is shown the entry Paid sundryvitems, $400.00, this last being entered in column 27, Checks drawn. By reference to sheet 6, opposite the number6 appear three specific items, pay roll $40.00, expense paid $5.00, freight paid $5.00, aggregating $50.00; and on sheets 6" and 6 would be found other Specific detail items. paid by checks which would bring the total up to the $400.00 shown in column 27 of the control sheet.

It will thus be seen that this master or control sheet 5 is made up from the detail ent-ries on the underlying or distribution sheets and under appropriate headings and shows at a glance the totals or aggregates of the detail items on the distribution sheets. At the bottom of the columns 24 to 31 inclusive of the-sheet 5 are spaces 33 in which are entered the totals of the columns; and between the space 33 and the bottom caption of the sheet (which is a duplicate of the top caption) are similar blank spaces 34 for the entry of the aggregates shown by the preceding master or control sheets. Hence by simply adding the current aggregates to the preceding aggregates the present condition of the several matters identilied on the control sheet can be determined at a glance. By similar reference to the current detail distribution sheet or sheets the exact condition of any single department or item of business may be ascertained at a glance. This capacity of the' device of my present invention to show in what is practically a birds eye view, not only the general financial condition of the business but also the condition of any detail or department thereof constitutes one of the most valuable features of the present system.

The lower sheet 7 is desi ed and adapted for detail entries of speci c items that relates to the business generally, rather than to any specific branch or department, such as rent, salaries of oiiicers, capital, surplus and real estate; and this sheet shows at the bottom the carried forward totals of similar preceding sheets from the first of the business year, so that by adding these totals to the totals on the current sheet, the

exact condition of the business as regards any of these general items is ascertainable at a glance.

The specific items entered on the two sides of the trial balance in columns 17 and 18 are identified by the column numbers on the superposed sheets. To illustrate, column 35 shows an entry of $50.00 for rent paid and an entry of $10.00 for salaries paid and these two entries appear opposite the numerals-35 and 36 on the debit side of the trial balance. As hereinabove indicated, a group or set of sheets such as those herein shown and described is used for a given period of time which may vary from one day to one month or more according to the extent and amount of business handled; and as soon as one group or set is filled, it may be filed away and a fresh groulp or set started, the totals or aggregates of the filled group being first entered at the bottoms of the sheets of the new group so as to always enable the exact condition of the business generally and in det-ail, to be ascertained fro-m the current group by a mere process of addition. This capacity of the system is greatly facilitated by the structural peculiarity which consists in making the superposed sheets of different lengths so that the lower portion of each underlying sheet carrying the detail captions and the.

preceding totals 0r aggregates is visible at a glance.

'o adapt the sheets or leaves to a loose leaf filing system, they are preferably notched or apertured at their upper edges, as shown at 35; and the several sheets of a single group or set are preferably united by removable clips 36 applied to their upper edges. By simply curling or folding back any upper sheet, the entire matter on the next lower sheet may be brought to view.

I claim:

1. An account book comprising a control or master sheet, and a distribution sheet underlying and projecting beyond the master sheet, said master sheet having columns designated for the entry of totals, Iand the distribution sheet having columns designated for the entry of the respective items comprising the respective totals on the master sheet, the projecting portion of the distribution sheet being provided with spaces designated for the entry of respective item totals. 4

Q. An account book comprising a control or master sheet, and a distribution sheet underlying and projecting beyond the master sheet, said master sheet having columns designated for the entry of totals, and the distribution sheet having columns vdesignated for the entry of the respective items comprising the respective totals on the master sheet, each sheet having a series of numerals corresponding to the days of the month and common to the several entry columns, the projecting portion of the distribution sheet being provlded with spaces designated for the entry of respective item totals.

3. An account book comprising a control or master sheet, and a distribution sheet underlying and projecting beyond the master sheet, said master sheet having columns provided with totals entry designations for the entry of totals, and the distribution sheet having columns provided with items entry designations for the entry of the respective items comprising the respective totals on the master sheet, each column of each sheet having identical entry designations at the top and bottom thereof, each sheet having a series of numerals corresponding to the days of the month and common to the several entry columns, the projecting portion of the distribution sheet being provided with spaces having entry designations for the entry of respective item totals.

4. An account book comprising a plurality of sheets disposed one upon the other and projecting progressively at the bottom edge of the book from the uppermost to the lowermost sheet, each sheet being provided with a lplurality of upright columns extending to the bottom of the sheet and with identical entry designations.

5. An account book comprising a plural- `ity of sheets disposed one upon the other and progressively projecting at their bottom edges from the top to the bottom of the book, each sheet being provided With a plu' rality of upright columns extending to the bottom' of the sheet, an upright series of numerals corresponding to the days of the month and common to the several columns, vand each column being provided at its top and bottom with identical entry designations.

6. An account'book comprising a control or master sheet, and a distribution sheet underlying and projecting beyond the master sheet, said master sheet having columnsv designated for the entry of totals, and the distribution sheet having columns designated for the entry of the respective items comprising the respective totals on the mastersheet, the projecting portion of the distribution sheet being provided with spaces designated for the entry of respective item the designations at the top and bottom of each column being identical, an upright series of numerals at the left of the sheet and an identical upright series of numerals at the right of the sheet, each series beginning at the top with the numeralv 1, and a distribution sheet beneath the master sheet. and projecting below the bottom of said master sheet, said,v distribution sheet having a plurality of upright columns extending to the bottom of the sheet and provided with items entry designations, thedesignations at the and bottom of each column being identical, there being an upright series' of numerals at the left of' the distribution sheet and an identical series of numerals at the right of said sheet, each series beginning at the top with the numeral 1, and the columns of both sheets being successively desi ated.

DAVID R. JONE JR.

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