US1368046A - Page for bookkeeping - Google Patents

Description

R. M. NASH.

PAGE FOR BOOKKEEPING.

APPLICATION FILED FEB. 25. 19118.

1,368,046. Patented. Feb. 8,1921.

4 SHEETS-.snaai :L

mm ENTOR mM. NASH.

PAGE FOR BOOKKEEPING.

APPLICATION FILED 1113.25, 1918.

1,368,046. Patented Feb. 8,1921f 4 SHEETS-SHEET 2.

INVENTOR ATTORNEY e R, IvI. NASH.

PAGE FOR BOOKKEEPING- APPLICATION FILED FEB. 25. ma.

1,368,046. e Patented Feb. 8, 1921.

INVENTOR ATTORNEYl R. NASH.'

PAGE FOR BOOKKEEPING.

APPLICATION HLED rg.25,191a`. 1,368,046. Patented Feb. 8, 1921.

4 SHEETS-SHEE 4. l

INVENTOR MMM/M'.

ATTORN EY lso ROBERT M. NASH, OF OKLAHOMA, OKLAHOMA.

PAGE FOR BOOKKEEPING.

Application filed February 25, 1918.

To @ZZ 'whom t may concern:

Be it known that I, ROBERT M. NASH, a citizen of the United States, and a resident of the cit-y, county, and State of Oklahoma, have invented new and useful Improvements in Pages for Bookkeeping, of which theA following is a specification.

This invention has reference to a page or sheet, suitably provided and arranged for the purpose of providing a simple and an efhcient and inexpensive method of accounting and book-keeping, especially for those who are laymen in the art of bookkeeping, so that they may keep proper accounts ot' receipts and disbursements, obtaining thereby the proper result, so as to be able to fully meet the requirement-s of the Federal income tax legislation, now in force.

An object of the invention is to simplify book-keeping, especially for those not specially familiar with such methods.

Another object of said invention is to combine the elements of a cash-book, journal and ledger.

A further object of said invention is to provide for the accurate keeping of account of receipts and Vdisbursements ot individuals, business men, partnerships, corporations, associations, classes, and all other namable enterprises. A

Still another object of the invention is to be found in iinding the profits and loss in business, and independent of personal accountings.

Other objects of said invention will appear from a further and more complete reading of the following specification.

In the drawings, Figures 1, 2, 3 and 4 are fragmentary views which together show an entire page in the book.

In Fig. l, of the drawings, e represents a top spacing reaching across the entire page, and at equidistantly arranged places, numerals from l to such number as may be required are placed, in the present instance the high number is 20.

Beneath this ruling e is another similar ruling forming a heading f, in which at the beginning of the page the term Schedule is placed, and under that term or alongside o f it, and under each numeral in section e is placed the sign, such as A.

' A schedule block g is ruled beneath the schedule line, and thereunder are as many more of such schedule blocks, as may Specification of Letters Patent.

Patented Feb. 8, 1921. Serial No. 219,050.

be necessary, for instance, as shown by L, z', y'. Laterally of these blocks g, L, z', and j, to the left is on elongated instruction indicia receiving block Ze, and under these blocks appear the date lines and columns Z, and item and name lines and columns m and 1t.

Between these blocks andthe columns Z, m and a, is a division column 0.

By reference to block 7c, which may be called the instruction block, such words or instructions may appear as may best suit the needs of the book, and the purposes for which it will be used, for instance, in the present case the following may appear: Select the schedule A, B, C, or D which applies to the conditions of your business, then cross out or disregard the other schedules.

In block g under schedule A l the user of the book will ind these words: For individual and partnership concerns who handle goods and merchandise, or some other such title as may be expedient.

In block A under number l appears the legend From sale ot' goods or merchandise, the same being designated by letter of reference p. This block 29 is laterally to the right ot' block g and from it blocks extend as long as numbers in section e appear, and these blocks all under schedule A as seen in section f are lettered (j, r, s, t, a, t', w, af, y, Za a-aa b ba 0 0: d da 67 7*fv gf/a L-t, md -z' and running in rotation as per these letters of reference, the following informations appear: For instance at s under column 4 appears From rent of ground or business property (those under numerals 5, 6 and 7, in this schedule are purposely lett blank for optional filling, for special cases) under 11 appears Y Paid for wages, labor and salaries, thus so far as schedule A is concerned, and the receipt side of the book is concerned, all classifications of any system of accounts may be provided for to care for the business or classification ot' that schedule.

In order to save a great deal of repetition of description, it may now be explained that beneath these schedule blocks are the .usual dollar and cents columns, ruled laterally to correspond with the rulings of the columns n and m, in which adjacent date in column l the name or names of parties with whom transactions are had and the item of transaction is placed, while the result of that transaction is placed in suoli dollar and cent so l column generally indicated by y', j, as may be seen from the drawings. Vhen the page is filled, the same may be totaled under column 8 as seen in the drawings.

Referring back now to block 7c, in which schedule B is located, we find For contractors, machinists, blacksmiths, and special lines of mechanicsand manufactures, etc. Laterally of this, in block number 1 for eX- ample there appears the following: From work, material, product and so forth, Interest on accounts, notes, mortgages and so forth, those under 5, 6 are blank for optional purposes, then in block 7 From money borrowed, in block 9 Paidfor raw materials and supplies, in block 12 Paid for light, fuel, power, etc, in block 14 Paid for ordinary ,repairs and Vincidental expenses, in block 17 Loss from lire, theft and casualty not covered by insurance": under 19 ther miscellaneous expendr tures.

In block i, the following is inscribed under schedule C: For speculators, attorneys, agents, physicians, retired capitalists, salesmen, ministers, and all professional occupations. Laterally of this classification, the subclassifications run as follows: for instance, Rent in cash .crops or its equivalent, From sale of personalproperty or real esta-te, block 7 under C is left blank for optional purposes, under block 8 comes The total received from all sources, under block 10 appears Paid for furniture, in struments, library and equipment, under block 13 appears Cost of value of real or personal property sold, under block 15 appears Principal and interest paid on debts or borrowed money, under 18 appears Donations for religious, charitable and educational purposes, under block 2O appears Amount drawn for ersonal use.

In classification j Farmers, stock-raisers, dairymen, dealers in poultry, eggs, butter, milk and cream, andother farm products is the preferable title, and alongside of this classification in the sections un er D corresponding to the character D for the' classification named, appear in rotation From compensation for services, From sale of garden truck, poultry, eggs, butter, and milk, under column 12 appears Paid for light, fuel, power etc, under column 16 appears Feed and forage bought for live stock and oultry, while under column 19 appears mount drawn for personal use.

`Thus we have the ledger, journal and cash book classified inv schedules, divided into headings commensurate to the necessities of businesses under them. ,Y

Now, for instance, on August 1, in date column 1, Farmers elevator in column a took wheat which is recorded in column m, for which they paid $400.00 which vis set down in sub-section 3 which could be classilied under D in said numbered section. The total from all sources column would show four hundred dollars in the absence of any other credit from that concern.

Thus there is now completed a page, receipts and disbursements, each divided into such classifications as are or may be necessary to carry forth any sort of business or enterprise. y selecting any heading in any subdivision and going to the date column 1, name column a and item column m, the amount of any transaction may be placed in the dollar and cent column corresponding to the sub-classification and totaled both for receipts and disbursements.

In connection with the arrangement shown in Figs. 1 to 4f inclusive of the drawings, it may be observed that the vertical amount column 8 represents a column for receiving the receipts from all sources totaled from the entire receipt side of the ledger. This has been indicated on Fig. 2 of the drawings wherein the legend Total receipts from all sources appears in block 8C, said legend being representative of the legends Vaonearino' in other blocks under column 8.

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rPhe receipt rside of the ledger therefore, embraces all of the matter. contained vin Fig. 1 and all of the matter of Fig. 2 up to and includingcolumn 8, while the disbursement side represents all of the matter beginning with the column 9 in Fig. 2 and also the arrangement shown in Figs. 3 and 1, which when read together in connection with the right hand side of Fig. 2 completely disclose the disbursement side of the ledger.

By wayl of reviewing the distinctive features of the invention it maybe observed from the foregoing description that the present ledger sheet is divided into two main sections, namely, a receipt section at the left hand side of the sheet and a disbursement section immediately adjoining to the right. These receipt and disbursement sections cach have a plurality of vertical amount columns 1 to 20 inclusive ruled thereon, and a plurality of schedule rows A,'B, C and D, arranged transversely at the top of said sections, whereby the blocks formed by intersection of the rows with the vertical columns forma plurality of squares or subdivisions for receiving indicia pertinent to the main instructions contained in theblocks g, la, z'

yand y', at the head of each row. Beneath the main schedule blocks g, h, c' and y', there is arranged an item column which is divided to receive individual names of persons and articles of trade, while to the left of this column there is provided a vertical date column 1, whose upper portion provides a general instruction receiving block which gives the key to the entire sheet.

It will now be seen that a system has been created that provides a complete method of bookkeeping for those especially who are not familiar with the methods of book-keeping, and yet, who, under the Federal tax law may be requiredto render an account for taxation.

By observing the schedules A, B, C and D, and then observing the sub-classications and especially those numerically arranged, every possible business, or enterprise, or other engagement may be found, even by placing one of an individual choosing in the sub-sections, purposely left blank for that purpose, and then in rotation name the date in the date column l, name the person or rm in the title column nl and the item in the column m and then run to the dollar and cents column corresponding to the sub-classification, selected and make the entry.

These entries are totaled at the end of each receipt page and disbursement page, and the results can be easily compiled.

Having thus described this invention, I claim:

l. A bookkeeping sheet divided into opposite receipt and disbursement sections, each section being divided into a plurality of vertical columns, a plurality of transverse lines at the top of the sheet intersecting the said lines forming the vertical columns to provide spaces for receiving main and sub-classification indicia, other transverse lines at the lower part of the sheet spaced relatively close together to divide the vertical columns into spaces adapted to receive individual amounts, a date column formed at the marginal edge of the receipt section, and the upper portion of said date column being unruled to receive suitable instruction indicia, a relatively Wide column between the date column and the said vertical columns to provide at the upper portion of the receipt section a plurality of blocks to receive appropriate main schedule indicia while the lower portion of said column is formed with a plurality of spaces for receiving the names of the individual amounts placed in said individual amount receiving spaces.

2. A bookkeeping sheet comprising receipt and disbursement sections each having a plurality of vertical columns ruled thereon, a plurality of transverse lines forming appropriately designated rows arranged transversely at the top of .said sections, and each row containing' a schedule indicia receiving space and also subdivisions adapted to receive indicia explanatory of the appropriate schedule arranged at the beginning of the row, an appropriately defined space common to all of said rows and adapted to receive the instructions for using said rows, a column beneath the aforesaid space and adapted to receive dates, and a column adjacent said last mentioned column and located beneath the said schedule receiving space.

3. A bookkeeping sheet divided into receipt and disbursement sections each having a plurality of vertical columns, a plurality of transverse lines at the top of said sections forming rows having subdivisions, the initial ones of which latter are adapted to receive appropriate printed matter constituting a main schedule while the remainder receive'sub-title indications relating to the main schedule, a vertical column in the receipt section for receiving dates, and a plurality of relatively closely spaced transverse lines extending across both sections and intersecting the said vertical columns to provide spaces for receiving appropriate individual items and amounts falling under the classification indicated at the head of the In testimony whereof I have hereunto signed my name, in the city, county and State of Oklahoma, this 18th day of February, in the year of our Lord, nineteen hundred and eighteen.

ROBERT M. NASH.

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