US1357638A - Ledger-sheet - Google Patents

Description

vw. P. KEENE. LEDGER SHEET. APPLICATION FILED APR. 18.1919.

1,357,638. Patented Nov. 2, 1920.

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' Uounnoe I )Masons UNITED STAfiiElSl PATENT FFIQE..

WENDELL P. KEENE, OF BROOKLYN, NEWT YGRK, AitSSGrl-IOR TO UNDERWOOI) TYPE- WRITER COMPANY, 0F

LEDGER-SHEET.

NEW/V YORK, N. Y., A CGRPORATION OF DELAWARE.

Patented Nov. 2, 1920.

Application led April 18, 1919. Serial No. 290,969.

To @ZZ w hom it may concern.'

Be it known that I, lNiiNDnLL l?. Kennis, a citizen ot the United States, residing in Brooklyn borough, in the county or Kings, city and State of New `York, have invented certain new and useful improvements in Ledger-Sheets, ot which the following is a speciiication.

This invention relates to bookkeeping devices, especially suoli as are adapted to be used 'for bank bookkeeping, and is herein illustrated as applied to a loose-leaf Boston 7 ledger, especially adapted to be used in connection with an Underwood standard bookkeeping' machine.

Boston ledgers comprise sheets which have a horizontal ruling to divide them into spaces, so that there is a horizontal space between each two lines of ruling for each account on the ledger. rllhese ledger sheets are also provided with vertical rulings to divide the horizontal spaces into columns for days, a column or columns toi' names, and other minor columns. Each day column is usually further divided into other columns, herein shown as four subsidiary columns, one to receive checks or charges, one to re ceive deposits or credits, one to receive daily balances, and one to receive a piclrup column for use in computing the daily balance.

Since each subsidiary column has to receive an entry or a daily balance, which may be oit considerable magnitude, a weekly sheet vwith all these ruled columns on it is of considerable width, making it awkward to handle as well as diiiicult to adj ust properly and rapidly around the platen oil a typewriting machine. Moreover, typewriting or other computing machines having a carriage suiii ciently long to accommodate a work-sheet ot this width are awkward and noisy in operation, and require a great deal of space to permit the travel of the carriage. Besides this, they are expensive to build.

According to the present invention, to en able the balances to be conveniently and yet accurately transferred from one sheet to the next, or trom one side or' the sheet to the other side of the sheet, the sheet may be provided with margins adapted to be folded over in such a way as to receive a copy ot the daily balance column of the last day on either side of the sheet, so that the margins may be atterw ard detached or turned over to enable the daily balance for the following day to be inserted in the proper column for that day by dire may accommodate halt of a week of a week upon The ledger sheet instead each race, thus bringing the et copying.

.sheet within limits, which makes it convenient to handle in connection with a typewriting machine.

Between the margin and the adjacent. one of the day columns, suitable perrora-tions or cuts may be made in the sheet to enable binder.

it to be used in a loose-leaf @ther features and advantages will hereinafter appear.

in the accompanying drawings,

Figure l is a embodying one perspective view of a ledger torni of sheet constructed according to the present invention.

the side roi' the Fig. 3 is a similar side or the sheet, that is,

first half ot a week.

view showing the other the one for the last halt ot the week.

Fig. e is a diagrammatic perspective view, showing the sheet with the Fig. 2 face out,

and folded and inserted ot a typewriting machine.

Fig. 5 is a face view margin seen in Fig. 2

turned around of the right-hand as detached and to enable the balances to be copied therefrom.

Fig. (3 is a perspective view similar to Fig'.

4f., but showing after the margin of is a view ot' the right-hand margin 3 detached, and turned around after entry was made, to enable the Fig. 7 of Fig. the Saturday balances to bei copied in beginning the other Jiface of the sheet, Fig. 5 has been detached.

ofi therefrom. a new sheet, as, for example,

iiage member 22, so

that the Jface 23 of the sheet is outward, and the left-hand iiap 24 and the righthand `liap the sheet along the lines 26 and the names of the depositors are the body of 2T. Usually,

25 are JIolded behind already printed in the name column 28.

Usually at the beginning of the day or at the close of the previous days business, the

iirst daily balance entry is in the daily balance column 29 in green ink.

tor that day, and is written When a check or checks to around the platen is a tace view ot a sheet showing taling $7 5.00 comes to the typists desk, the

typist positions the typewriter carriage 22, so that it will write in the pick-up column 30, and copies into that column the last entry in the daily balance crllumn, viz., $250.75, opposite the name John Doe.7 This is added in the usual way in a so-called computing register often found in machines of the type of the Underwood standard bookkeeping` machine. Then the typist brings the typewriter carriage to write in the checks-column 3l and enters therein, in black, the item of $75.00 for the checks which have come to the typist, he having previously set the mechanism to subtract from the computing register and to add in a checks totaling register. The typist then brings the typewriter carriage to write incolumn 29 and copies out the total now shown in the computing 7 register, namely, $175.75, subtracting it from that register, and bringing it to Zero. Then the typist depresses the usual star-key to print the star shown at 32,` thus proving that the copying from the computing register was correctly done.

ln order to facilitate the operation of bookkeeping, and to minimize the handling` of the sheets, it is customary to separate the charge and credit memoranda, checks, etc., that come to the typists desk, so that ordinarily the typist will be only entering charges at one part of the day, or one part of an hour of the day, and will be only entering credits the remainder of the time. Thus it happens that in most accounts there will appear on the ledger only one credit 'and one debit item each day, unless checks are sent in for collection, or deposits are made at widely separated intervals during the day. For this reason only a single check or debit entry is herein illustrated.

For the same reason a single credit entry or deposit is illustrated as being the next item, amounting to 35125.50. Before entering this item, the typist brings the typewriter carriage again to write in column 30 and adds in the computing register $175.75, which forms the last entry in the daily balance column. Then `the typist brings the typewriter carriage to write in the depositscolumn 33 and writes therein, in black, that item, adding it both in a deposits or credit register and in the aforesaid computing register, with the result that the computing register shows the total $301.25. Then Y the typist copies this total shown in the computing register into column 29, subtracting it from the computing register, thus bringing that register to zero. Then the typist prints a star like the star 32 to prove the accuracy of copying from that register. Usually this closes the business in that account for the day.

At the close of the days business, it is that the total thus to copy out the daily balances into balance column 34 of the f0llowing day, at the same time footing all the daily balances thus copied, with the result obtained may be used in proving the accuracy of the days work.

When ednesday is reached, the margin or flap 25 is utilized to obtain a carbon copy of the daily balance column 35 of `Wednes day, and for this purpose there is inserted, as shown in Fig'. 4, a carbon-sheet 36 between the folded-over margin 25 and the main body of the sheet 20, said margin extending far enough to the left to exactly cover the whole of the daily balance column 35, with the result that the entries in the llVednesday daily balance column 35 will be shown in a carbon copy as illustrated in the Wednesday transfer balance column 37 shown in Fig. 5. This margin at the close of business Wednesday may be detached along the perforated line 27, and copied into the daily balance column 38 on the opposite face of the sheet. For this purpose, the sheet is inserted as shown at Fig. 6, and the transfer balance copied into the daily balance column 38 for Thursday.

lt will be noted that the daily balance columns 34, 35 and 38 are all copies of the final daily balance on Monday as shown in the daily balance column 29. This is due to the fact that the accounts are inactive on those days. These entries in columns 34, 35 and 3S are consequently all made in green ink. For the same reason the entries are made in green ink in the daily balance column 39 for Friday, and the daily balance column 40 for Saturda In order to enable the Saturday balances which close they week to be copied out just as the 1Wednesday balances were copied out, there is inserted a carbon-sheet 4l between the folded-over margin or flap 24 and the body of the sheet, adapted to canse the entries ofthe Saturday daily balance column to be copied into the Saturday transfer balance column 42, as shown in Fig. 7, upon the margin 24. Thus, when the margin 24 is detached along the line 26, it can be customary the daily readilyV used for copying` 0H the daily bale.

ances, which are the only .final significant entries onto the opposite face of the sheet in Mondays column. llVhen both margins are thus detached, the leaves, when bound into the loose-leaf book, present the appearance shown in Fig. l.

It will be noted that the name columns 43 and 44 come at the outer margins of the sheets when held by the binder, diagrammatically shown at 45, and which cooperates with projections formed by such openings as are shown at 45a on the line 27. This enables the typist or other person turning over the sheets to pick out a sheet containing the desireflllames With the utmost rapidity.

In order to enablethe margin to be used for the transferring described above With the utmost celerity and accuracy, the usual line number columns 46 at the sides of the sheet, Which serve to guide the eyes of the bookkeeper, are reproduced in columns 47 and 48 upon the faces of the margins 24 and 25 from Which the copying is to be done, thus enabling the typist in copying off the daily balances to check up the accounts by their alined numbers.

lt will be seen that in this form of sheet there is provided a page which need not eX- ceed 19 or 2O inches in Width, and Which is therefore convenient to handle, and Which is adapted toreceive in the most convenient columns all the typ eivritten entries in a manner which Will enable them to be accurately verified, since the footings of the active checks-column of every sheet and the footings of the active deposits-column of every sheet enable any error occurring therein to be instantly located in one or the other of these columns. Moreover, the bound book of sheets is conveniently compact for storage and easily as may be easily handled by the typist in the kind of loose-leaf ledger shown in the patent to Kidder, 1,223,075.

in addition to the columns and rulings described above, there is also a horizontal ruling forming a space 49 for totals at the bottom of each sheet. By footing up these totals of each sheet separately, it becomes possible to locate, upon the proper sheet, errors in transferring f om one column to another upon the sheet, thus enabling the sheet to become part of an elaborate system for the rapid location of errors from several points of view.

Variations may be resorted to Within the Scope of the invention, and portions of the improvements may be used Without others.

Having thus described my invention, I claim:

l. A ledger-sheet for a printing and computing machine, but Wider than the carriage thereof, and comprising a name-column printed near one margin, three appropriately designated day-columns forming the body of the sheet on one face for one-half the Week, three appropriately designated day-columns upon the other face for the other half of the Week, the other margin of the sheet comprising openings adapted to coperate with a binder, and a margin beyond said openings adapted to receive a carbon copy of the entries of one column near the margin, said margin adapted to be handled. The sheets may be such folded to enable the sheet to enter the carriage.

2. A ledger-sheet for a printing and computing machine, but Wider than the carriage thereof, and comprising margins adapted to receive a carbon copy of entries on the ledger-sheet, and comprising appropriately designated day-columns, each day-column comprising a charge-column, a credit-column, a daily balance-column, and a pick-upcolumn, fold lines along Which said sheet is adapted to be folded to enable it to enter the carriage, said sheet adapted to cooperate with a binder along one of said fold lines, and a margin beyond said fold lines adapted to receive a carbon copy of the entries in the daily balance-column.

3. A ledger-sheet for a printing and computing machine, but vvider than the carriage thereof, appropriately designated day-00L umns upon each face of said sheet, subsidiary columns under each day-column including a charge-column, a credit-column, a daily balance-column, and a pick-up-column, feld lines upon Which the margins are adapted to be folded to bring the sheet Within the limits of the carriage, said margins adapted to extend over and terminate at the adjacent daily balancecolumn When folded and to receive a carbon copy thereof, line-number-columns lying outside of each end of the day-columns, and a line-numbercolumn upon each margin to facilitate the rapid reading of the margin.

4. A ledger-sheet for a printing and cornputing machine, but wider than the carriage thereof, appropriately designated day-cob umns upon each face of said sheet, subsidiary columns under each day-column including a charge-column, a credit-column, a daily balance-column, and a piclr-up-column, fold lines upon Which the margins are adapted to be lfolded to bring the sheet Within the limits of the carriage, said margins adapted to extend over and terminate at the adjacent daily balance-column When folded and to receive a carbon copy thereof,

WENDELL P. KEENE.

Witnesses CATHERINE A. NEWELL, JnNNni P. THORNE.

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