US1389872A

US1389872A - Bookkeeping apparatus and the like

Info

Publication number: US1389872A
Application number: US94062A
Authority: US
Inventors: Ferdinand M Holmes
Original assignee: Individual
Current assignee: Individual
Priority date: 1916-04-27
Filing date: 1916-04-27
Publication date: 1921-09-06
Anticipated expiration: 1938-09-06

Description

F. IVI. HOLMES.

BOOKKEEPING APPARATUS AND THE LIKE.

APPLICATION FILED APR. 27, |916., IIENEwEn FEB. 2,1921.

- 1,389,872. PatentedSept. 6, 1921.

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F. NI. HOLMES.

ooKKEEPING APPARATUS AND ma UKE.

l APPLCATIDN FILED APR=27,1916. RENEWED FEB- 211921. 1,389,872. PatentedSept. 6, 1921.

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F. M. HOLMES. BOOKKEEPING APPARA'US AND THE LIKE.

APPLICATION FILED APRz 21, ma. IIENEwEn FEB. 2,1921.

Patented Sept. 6, 1921.

F. M. HOLMES.

BOOKKEEPING APPARATUS AND THE LIKE. APPLICATION HLED AP11.21,1916. RENEwED FEB. 2.1921.

1,389,872. PatentedSept. 6, 1921.

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BOOKKEEPING APPARATUS AND THE LIKE.

APPLICATION FILED APR. 27. 19|@- RENEWED FEB. 2.1921. 1,389,872. PatentedSept. 6, 1921.

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UNITED STATES PATENT OFFICE.

FERDINAND I HOLMES, OF EVERETT, MASSACHUSETTS.

BOOKKEEPING APPARATUS AND THE LIKE.

Application led April 27, 1916, Serial No. 94,062. Renewed February 2, 1921.

ToI all whom t may concern.'

lBe it known that I, FERDINAND M. HOLMES, a citizen of the United States, residing at Everett, in the county of Middlesex and State of Massachusetts, have invented neu and useful Improvements in Bookkeeping Apparatus and the like, of which the following is a specification.

rlhis invention relates to improvements i bookkeeping apparatus and the like. More particularly it,V relates Vto devices by which the operation of bookkeeping, which in a vital sense may be said to be largely a mental process, can be transformed into a process which is largely mechanical, the change being accompanied by almost complete elimination of possibilities of error and by greatly increased speed ofexecution. The invention is 4here illustrated as it may be applied to bookkeeping'by typeivriting machines, ln the development 0f the art of typeivriting machines and their commercial utility, a stage has already been reached in which such machines are available for the keeping of accounts; but the keeping of some classes of accounts is more or less complicated and must be done by personsV skilled in accounting. For example, the trust department of a trust company must have accounts with entries which shoiv properlythe details of each transaction, such as its relation to the beneficiary of the particular trust, to which it pertains, its relation to the banking department of the trust company orto other banks, and its proper place in the account required by the probatecourt, and must, for example, keep records correct with details as to Whether a certain item of income is cash, or coupon, or dividend. A given transaction may have to be recorded in a different Way in different accounts, sometimes being a debit in one and a credit in another. Accountants sufliciently skilled to handle such matters are usually not skilled in typewriting, and moreover are more expensive employees than mere typists. Nor can persons skilled in the operation of typewriters readily become such accountants. lt has Abeen found by experience that a year and more often tivo years, of training` are required, including study of theory and actual experience in practice, before a person becomes proficient as an accountant for such Work. One object accomplished by the present invention is to make it possible for a typst unskilled in the art Specification of Letters Patent.

PatentedSept. 6, 1921.

serial No. 441,993.

of accounting to keep complicated accounts accurately, with the aid of the apparatus herein .to be described, and with a degree of supervision which is very small indeed. A further object of the invention is to provide means whereby cert-ain sorts of errors which ordinarily may easily occur, even With a skilled accountant, are rendered practically impossible of occurrence by the locking of the machine so that the entry cannot be placed in a Wrong column. Beyond this, and in addition to the mechanical restrictions iinposed in a negative Way to prevent error, the invention provides affirmative means for indicating the particular place Where entries should be made and what those entries should be in order to make the complete and per-V fectly correct accounting of any particular transaction; and provides means to do this in all pertinent accounts at once by What is practically a single operation.

`The invention is applicable to various kinds of accounts, is not necessarily practised With typewriting machines, and indeed is applicable as an adjunct to mechanism other than typeivriting machines and in other lines of activity. It may be embodied in many forms speciiically different from those herein shown, Which are to be regarded only as illustrative. It is intended that the patent shall cover` by proper expression in the appended claims whatever features of patentable novelty exist in the invention disclosed. V

In its preferredform the invention is a mechanical bookkeeper, or indicating device, which is adjunctto the mechanism of the typeivriting machine. In itself it is not necessarily a mechanism, although it is preferably so, but Whether so or only a mere indicator it is, When in use, preferably arranged inV close proximity to the sheets Whereon the accounts are to be Written. ldlhen a particular transaction is to be entered the operat r needs to knoi.v the sort of transaction which it is, and then the dcvice when consulted or When properly set, indicates to the operator the various types of account sheets on which entries are to be made; and the particular columns on each Where entries should be put, and the nature of the thing to be Written in each. The various kinds of account sheets are designed according to a plan so that each has columns registering with columns in others,

which may be marked off by ruling in the usual way and may be designated or identified by symbols, such as letters of the alphabet. The' different varieties of sheets may be designated by other symbols, such as numerals. By the aid of the indicator the proper few sheets are selected out of the whole number prepared for the full set of accounts, and these few so selected are collated with intervening carbon or duplicating sheets, so that one writing across the machine makes the entries for a single transaction in each of the various account sheets in which an entry of it should be made, and makes them on each in the proper columns therein. As a preliminary, and to make this possible, the indicator has been prepared according to the possible kinds of transactions to be entered. Each of these is iirst analyzed by a master mind; and the various sheets which should be collated, the various columns in' which entries should be made, and what things should be entered in each is for each kind of transaction expressed on the indicator in a line extending across it. Preferably this line is of such dimension that the reference to each column comes in proximity to that column when the indicator is in its said position of proximity to the account sheets. Each such line may be given a distinguishing sign or name by which it may be identii-ed as being for any transaction of the particular sort to which it relates. lVhen the nature of the particular transaction is known, as for example, that it is a receipt of coupons and deposit in bank for collection, the indicator is set with the line which relates to .that transaction Visible andl arranged along the platen of the typewriting machine, with its column indications registering with the positions of the columns on the account sheets. The various lines of indications may preferably be arranged together, as on a cylinder, which may .be accompanied by means shielding all but one fromvision, although if desired they may be otherwise arranged. Thus, they may be arranged singly, so that the operator can select the one wanted and put it into place separately; or they may even be so arranged thatY they do not register with the columns but indicate the columns otherwise. If arranged sol that they register with the columns each line may have a physical formation associated with it, co-acting with mechanism on the machine, so as to operate that mechanism to lock or unlock it, as the operator writes the line, so that nothing can be writtenV except in those columns where it is proper to make entries. This locking may be by electrical or mechanical means. p

Certain embodiments of the invention are Y represented in the accompanying drawings,

in which-- Y Figure 1 is a side elevation, 1n section through the middle of a typewriting machine equipped with one of the preferred forms in which the invention may be embodied;

Fig. 2 is a front elevation of part of the same machine;

Fig. 3 is a plan of a detail which is at the upper left hand corner of Fig. 2;

Fig. 4 is a View from the front, looking upward obliquely, of a detail which is at the upper right hand corner of Fig. 2;

Fig. 5 is a plan of that fragment of the mechanism which is seen directly below it in Fig. 1;

Fig. 6 is a side elevation of a detail, in section, on an enlarged scale, being the cam cylinder;

Fig. 7 is a front elevation of a fragment of the same;

Fig. 8 is a side elevation, in section throughv the middle of a fragment of a typewriting machine showing another embodiment of the invention;

Fig. 9 is a front elevation of the machine o-f Fig. 8, with parts broken out so as to bring the ends within the margin of the sheet; Y

Fig. 10 shows, on a reduced scale and in a view corresponding to Fig. 8, another modiiication of the invention, vin side elevation and in section through themiddle;

Fig. 11 is a side elevation in diagram of a Fig. 16 is an assembly of other bookkeeping sheets;

Fig. 17 is a key arranged'for a different bookkeeping operation therewith;

Fig. 18 is a plan of a different style of key; and

Fig. 19 is a` plan of still another style of key.

The invention. is illustrated as it may be applied toY atypewriting machine of a certain make which is in common and extensive use, but it is to be remembered that it may be applied to typewriting or bookkeeping machines of other design, the particular style represented being chosen only for illustration. Parts of the typewriting machine are shown, or their positions indicated, only so far as seems helpful in showing the Yrelation of the device of the invention to the machine as a whole. Bookkeeping machines iso as a class are funda-mentally typewriting machines, sometimes writing upon a cylindrical platen as here, and sometimes writing upon a plane platen. Often the carriage Ais ot extra width in order to accommodate larger sheets. @n account ot' the limitations ot permissible drawing, a machine writing a page only one hundred spaces wide is here shown, and the various columns of the account sheet are represented narrower than usual practice requires, in order to show the desired number; but it will be readily understood that the number and dimensions of columns are not parts of the invention, which is applicable to all numbers and all sizes and arrangements. 1n this machine, and as shown at Fig. 1, the frame is marked 10, supported on legs 11 and having a platen 12 whereon keys 13, only one or which is shown, may strike through aI guide 14 and an inked ribbon 15. The line 16 indicates the position of a. collating device ot ordinary or suitable style upon which a number oi: account sheets 16 as hereinafter described may be arranged with intervening carbon transiter' sheets. Such a collating device ar- V*lords means of holding all ot the sheets upon it in precise registry with each other as they are ted along line by line, notwithstanding the` considerable length and width of so-me ot the account sheets which are used, being sheets of loose-leaf' account books. As matters of typical'or ordinary construction of such a typewriting machine, the drawing shows a spacing bar 17 and keys 13, and connections trom the latter consisting ot levers 19 for operating levers 19 that actuate the type bars 13. ln a boss V20 on each key lever 19 is a notch 21. These notches are all in line with each other, so that a rod 22 which extends across the machine past all of them can enter the notch by moving to the right -from. the position illustrated in Fig. 1, and thus can act as a latch` to lock all ot the lev'ersiagainst depression, and so canprevent writing. ln the particular machine illustrated the means for shitting this latch 22 into its notch is an arm or lever 23, hung as by links 53 at its ends, upon an axis coinciding with the axis ot the rod 2e, which extends across the front ot the machine. lt is normally retracted, in the position illustrated, by a suitable spring, represented diagrammatically at 2.3. llvlhen it swings to the iight aoout 2l as an anis, the dog 26 at its end'iirst depresscs le 'er 27 and so rings the customary warning bell near the end of the line ot writing and then engages an arm 26, which with rod 29 and arm 30 constitute a bell crank for swinging the latch bar 22 into its notch 21 and locking the machine against writing. T he said warning bell may b omitted'ras unnecessary in the Vmachine now being described. The above construction forms no part of the invention, `being coinmon in this form or in some equivalent on all typewriting machines, but the apparatus which particularly pertains to the invention conveniently utilizes this latch for executing a part ot its function. 1t in any particular machine this latch were absent, any other suitable lock might be substituted and connected so as to be operated by the parts now to be described.

Mounted in any suitable place, but preferably adjacent to the sheet on which the writing is to be, or so located with respect to it that its relation thereto is apparent at a glance, is an indicator' or guide which in the form illustrated in Figs. 1 and 2 serves the double purpose ot locking the writing part ot the machine except when the carriage, platen and sheet are in position tor the writing to occur in the predetermined columns which are proper tor the particular transaction that is to be entered, and ot indicating to the operator what matter should be entered in the proper columns. In addition it indicates what particular account sheets should be assembled and collated for the complete accounting of the particular transaction. ln Figs. 1 and 2 a series of different keys 31, one tor each variety of transaction to be accounted, are arranged on a cylindrical support 32 held by brackets and 33 on the upper part ot the platen carriage 34. The construction and arrangement of these keys and ot' the support therefor may vary considerably. The orm illustrated in Figs. 1-7 will hrst be described. A cylinder 32 is mounted in bearings 35 (Figs. 1 and 3, at the lett of the machine) and 36 (Figs. Y2 and 1, at the right o'l the machine), so `that it stands horizontally across the face ot the account sheets, vith its parallel thereto, at a convenient elevation so as not to interfere with view ot the fresh writing on the paper. Such position is portrayed in Figs. 1 and 2, where the account sheets colla-ted on the line 16-16 of Fig. 1, are marked 16. The bracket 33 secured to the carriage at any convenient place, usually a horizontal part at the back, carries a hinge 37 trom which depends a socket piece 38 in which is a cup-shaped recess, indicated by dotted lines 36 in Figs. 2 and d, into which the end ol' cy inder 32 tits as into a. bearing wherein it may turn. On'this socket piece a spring snap 39 is adapted to engage in any one of a number or holes l0 which are equally spaced around the cylinder as seen in Fig. rhus by a, gentle torce, easily overcome the will of the operator the cylinder is held in registry at any one or the stations. 1n the apparatus illustrated there are twelve of these stations, regularly spaced around the cylinder at the places where' the keys 31 are seen in Fig. 1. For rotating the cylinder a knurled knob Ll1 is provided just outside of the bea-ring 35 at the left. This bearing 35 is in the shape of a U such that the cylinder may be lifted out of it when swung upward on the hinge 37. The diameter of the main part of the cylinder 32 being larger than that vof the neck which fits into the U-bearing 35, some clearance has to be allowed. This is provided in the shape of an extended neck, permitting the cylinder to be lifted out of the U when turned about its hinge 37. It is however requisite that the cylinder when in place be rather precisely in registry with the account sheet 16. Consequently means is provided for filling the clearance space, in the form of a hinged bar 42, hinged at 43 on the bracket 33. rllhis is capable of being swung up and outward from the position illustrated in Figs. 1, 2 and l3, but when down as illustrated it substantially fills the space between the bracket 33 and` the enlarged part of the cylinder 32 and thus holds the cylinder in proper registry. l/Vhen this has been swung out on its hinge 43 the cylinder 32 can be swung up to the right, Fig. 2, about its hinge 37 to a position a little past the perpendicular, where it rests and is out of the way during Ymanipulation of the collating device 16, which requires to be turned down forward, to the right in Fig. 1, while the account sheets are being assembled on its back and fastened in registry together. As the collating device forms no part of the invention and is already understood in the art it does not need to be here illust-rated in detail. When it has been swung back again to the position illustrated in Fig. 1, rotation of the platen 12 feeds all the account sheets forward in the usual way as far as desired. The cylinder 32 has a key 31, comprising a series of raised parts and interstices all in theV same horizontal line, for the entry of each single transaction in theV account sheets,-a different key for each different sort of transaction. rllhe projections and interstices of the key for any particular transaction correspond with columns of the account sheets 16" which pertain to that transaction; and other keys, as clearly appears in Fig. 2, may be fitted to the columns of other sheets, as clearly seen from Fig. 2 where many of them are not in registry with the columns shown. If the twelve keys which the cylinder represented can hold be not enough, another cylinder with different eys may be quickly substituted so that a proper key may be put into position for controlling the machine according to the requirements for proper entries of the particular transaction in hand.

Between this key and the next key a smooth part of the surface of the cylinder is exposed, sufiicient in area to contain legible marks orA words or indications, 80, associated with the adjacent key, and signifying what particular sort of matter the operator should write in the particular column of account with which such indication registers; such as date, item, amount, blank, etc. In the same line is a symbol 81 indicating the particular kind of transaction to which the key relates, and other symbols 82 indicating what sheets should be collated in the group 16 for proper entry of that transaction in all of the accounts. In order to guide the operators eye correctly, quickly and without effort to the proper row of indications, a vizor 45 is provided covering all of the upper parts of the cylinder, in which the indications would be visible to an operator sitting in front, except the row which is in the operating position. This vizor may be mounted on the same hinge 37, and supported in parallelism with the cylinder vby a projecting brace 46 which bears against a stop pin 47. Owing to its curved cross-sectional form it is stiff, notwithstanding its lightness and length. When the operator has properly set a key by turning the knob 41 andstopping it with the spring snap 39 engaged in one of its holes, and with the particular indication 81 which signifies the particular kind of transaction that is to be entered appearing in the field of vision or sight provided by the vizor, the key which is to control the account mechanically will be opposite roller 44. On movement of the carriage the various radial elevations and interstices of the key travel past the roller 44, pushing it out or letting it in. Each out or in movement locks or unlocks all of the type keys, through the agency of lever 48 and other mechanism now to be described.

The support and fulcrum of lever 48 is a light bracket 50 which is supported in any suitable way as on a square cornered post 49 on the stationary frame of the machine, preferably at the middle of the scale. This bracket has at its top a horizontal bearing for a sliding rod 51, at its outer end engaging theV lever 48 and carrying at its inner end the cam roller 44. The bracket is so Vmounted that at will it can be lifted off of the square post to make room for the collating device 16 to be turnedV down to its horizontal position. A thumb screw is illustrated as holding it when in place though ordinarily this is unnecessary, gravity alone holding it, and the square style of fitting keeping it perpendicular to the cylinder 32. The lower end of the leven 48 is adapted to engage and depress a vertical rod 52, which also is guided in the bracket and whose other end engages a bar 55, depression of which swings the arm 23 that operates the locking device. The bar 55 is a regular part of the typewriting machine and usually has rack teeth 70, as seen in Figs. 9 and 8, for positioning the marginal stops for controlling the length of line written by the machine. In Fig. 1 these teeth and stops 'are not shown, and it is suiicient to say thata spring arranged in any suitable way, represented diagrammatically by 25, tends to swing this arm 23 and bar 55 upward to the left, about rod 24 as an axis, to which the bar 55 is connected by links 53, and so keeps the roller 44 pressing against the key 31. As the carriage moves from right to left, `high parts of the key 31 throwroller 44 outward, thus moving the arm 23 until its dog 26 engages arm 23of the bell crank and swings the latchl` bolt 22 into the notch 21, thus locking the keys so Vthat the machine cannot Write. Low parts of the key permit the spring 25 to throw the whole system in the opposite direction and so to unlock the type keys. In this arrangement, therefore, the low parts of the bookkeeping key 31 are opposite those columns in the account sheets where an entry is to be made.

For relief when the carriage is moving back to the position to begin writing a fresh line, the roller 44 is mounted on aswinging tip 58 of rod 51 (Figs. 1 and 5), said tip beingpivoted at 59 and pressed by a spring 60. W hen the carriage moves to the left, as in writing, both the spring and the leading edges of the raised parts of the keys 31 tend to keep the tail of the tip firmly against the pin 61, and so inline with the rod 51 and thus in operating position, but when the carriage moves Vback every .high part of key 31 swings the tip 58 about the pivot 59 and against spring 60 without operating the lever 48 and yparts beyond.

vThe indicator and bookkeeping key may be designed in many different ways. One is illustrated in Figs. 1, 2, 6 and 7, where the cylinder 32 is represented as provided with twelve slots 62 extending parallel with its axis and equally spaced around its circumference, each capable of receiving

slugs

83 and 84 whichwhen combined in the slot constitute the key which is referred to as a whole by the reference numeral 31. These slots, as represented, are broader at bottom than at top, a form which naturally results when the slots are made by two saw cuts at different angles, and the slugs are like- Y wise broader, so that when inserted at either end of the slot they are dovetailed into the cylinder and cannot fall out radially. The slugs are of two different heights, those marked 83 being of proper height for locking and the others, 84, lower, and of proper height 'for unlocking the typewriting part of the machine as above described. While various devices may be employed for holding the highparts precisely in position opposite the columns which they are to lock, the simple method here illustrated is to lill the entire length of the slot with slugs so that no endwise movement of any individual among them can occur. The slugs are made .in lengths either corresponding tov column widths or to such fractions thereof as are convenient, so that they can be combined to fill wide or narrow columns evenly. These slugs as represented are cheaply made by bending sheet metal into V-form, the two dillerent heights of which are illustrated in Fig. 6 Vin end elevation and are seen in top and side view in Fig. 7. Each slot 62 into which they fit may be made either by making saw cuts in the cylinder through the same superficial opening, but in different planes from each other; or, the cylinder may be made in halves, by expressing metal through a die giving the desired form. For convenience in making up the keys, spaces corresponding to those of the writing scale may be marked superiicially on the cylinler as indicated by the vertical lines in A modification of the embodiment illustrated in Figs. 1-7 is shown in Figs. 8 and 9, where the platen 1-2, collating device 16, rod 24 and bar 55 give the relative po-` sitions for comparison with Fig. 1,' but where the cylinder 32 Vis located close to the front frame of the machine below the scale 63. In this case it is supported on brackets 33, but does not need to bo hinged because it is not in the way of the collating device 16. Pointers 64 and 65 mounted stationarily von the frame of the machine facilitate reference by the operator from the bookkeeping key to the account sheets. Each key in this case consists of a bar 31 extending over the full travel of the carriage. Twelve of them, as before, are arranged around an axle having bearings in the brackets 33. This axle'ha's near each end a supporting part 32', shaped like a ratchet wheel, having twelve sides, on each of which sides one of the keys 31 may be placed. If themachine -is broad enough it may have one or more intervening between them, suitably spaced therefrom. The shape is illustrated in Fig. 8. These keys, being in the form of bars, extend integrally from end to end, the operating edge of each being turned to one side so as to project radially as represented in Fig. S, and these radial projections extend to different heights, constituting the high and low parts of the key. The mechanism which these parts of the key operate, in the style ofA construction illustrated in Fig. 8, is a dog 44, which when lifted by one of the keys swings block 67 around the rod 24 and so depresses the bar 55, thus operating the

lock

22, 21, shown in Fig. 1. The mechanism for affording engagement between the key 31 and the bar 55 closely 'resembles an attachment which is customarily furnished commercially on typewriters of the style here represented for establishing a marginal limit of writing. It consists of a block 67 capable of sliding on the rod 24, having a projecting lug 54 engaging above the bar 55 so that the lug and bar swing together about vthe rod 24. The bar 55 has teeth 70 of a rack, and a little lever 69 on block 67 carries a block 71 With` teeth engaging 'this rack, in suchv manner that upon swinging the lever, as

by pushing its handle toward the adjacent flat projecting dog 44 the block 71 is swung out orP engagement With the teeth of the

rack

70, 55, and `the Whole group 67, 54, 69, and the projecting part 44 can be moved along the rod 24 to any desired position, the precise relation of any Vposition tothe rest oi the machine being shown by a pointer 72 which travels over the scale 63. This particulary detailris illustrated in yorder to show the applicability of the bookkeeping device to various styles of mechanism already known in connection vvithtypetvrit ing machines. This part or some equivalent is set at the middle of the scale, opposite the printing point, or at any other place for Which the travel and are` adjusted. The operating part 44 is preferably hinged as at 59 and provided With a stop so that it is rigid When encountering orvvardmovement of the key on which it rests, but yields to backward movement. i' In the form illustrated in Fig. 8

the locking is effected by akey Whose operating position is above and behind (in F ig'. 8 to the left of) the axis ot' the cylindrical arrangement ofv key barsl; in position Where it cannot conveniently beseen by the operator. Consequently the indications provided for guidance of the operator are putelsevvhere so as to be easily visible, viz'.: on the exposed iiat side of the second key bar to the right of that which is engaged with the lug 44. A screen orvizor 45 is provided corresponding to'the vizor 45 or Figs. 1 and 3, having a slot 45 permitting the indications at this place to `be vSeen by the operator and excluding from vision the indications on adjacent key bars. To aid the brackets 33, if deemed necessary, a bracket 73may be arranged to join the ends of ythose two brackets, extending parallel to the cylinder in the iorm ot a bar adapted to ride Vupon and be supported by a guide Wheel 7 3 supported midway oi the machine on a stud on a cross bar 78a. In this arrangement, the cylindrically arranged bookkeepingvkeys move with the carriage, andthe one which is in line With the lug 44V actuates it While moving. The 4part of the bookkeeping device which is in registry with vthat particular column and space of the account sheet in which the machine .is ready at the moment to Write is indicated at a glance by the diversely pointing arms 64 65.

Fig. 10 shovvs another form in Which the invention may be employed. In this case the general style corresponds to that oic Fig.

design of the key that lug. The key 81` is a fiat bar with elevations and interstices on its upper edge. It is supported at each end of the machine, and is held rigid at the middle of the machine by fa grooved guide Wheel 7 3 mounted on a stud4 7 4. 1n usingthis form of the inven-r tion, it is contemplated that a collection or the bookkeeping keys may be kept in a convenient adjacentV place, from which the operator selects and puts into the machine Whichever is adapted for the particular type ot transaction that is to beentered. In this key the Working Vedge is in the same plane with the body ot the bar, andthe indications to the operator are put on the adjacent flat side thereof. u j y Another form of apparatus in which they invention may be embodied is illustrated in Figs. 1 1 and 12 in which the key 31 operates the lock by electrical means. In this case the

slugs

62 and 62 are ofuniform height, and present a-continuous level surface. The part 44,is in the nature of a brush adapted to press continuously on the key. Some of them, 62, ducting -material and others,62.v, are of conducting material. Current` flows orV is broken according `to Whether the brush is pressing on a conducting or a non-conducting slug. The current energizes a magnet which attracts an armature that swings the locking bar 22 into its notch21, i

The 'arrangement and connections for doing this are illustrated diagrammatically in Fig. 11, the brush 44 boing insulated by a plate 90 and hinged at 91 so that it can be swung over forward (tothe right in Fig; 11) to make room rior the collating device when thatY is turned down. The" brush is connected to a conductor 92,1vliich Vmay be an insulatedwireruiming along on the iront scale support 6? Vand thence down to a. suit-- able location Where a magnet 98 is adapted todraw the rod v22finto its notch 21. The circuit also includes a-battery- 94,01' other source et potential aud a connection to the key-holding cylinder 32. As represented this includes aninsulated conductor 92 leading from the battery to an' insulated stationarybar .95 mounted onthe frame or the machine and adapted Von one side vfor contact witha bi.'usli"96, mounted on the back part are of non-con-

V

62 and 62 are inserted. If preferred the wire leading from the source of potential 94 may be simply attached or grounded to any convenient part of the frame of the machine, in which case the current will pass to the metal of the cylinder 32 through the metal parts of the machine. ln either case, as the current may be of very low voltage, there is no serious objection to the use of such 'a current in ,and about the machine.

Thus have been illustrated means by which the bookkeeping key locks the machine so that writing cannot occur except in those columns of the account sheet which are predetermined by the key. The key also preferably has speciiic marks indicating to the operator the particular class of transactions to which the key relates, the several particular sheets which should be collated for making the entries for the complete accounting thereof, and the nature of the entry which should be made in each column.

For illustration, the drawings show the construction for entering two different sorts of transactions, regarding a single trust fund (e. g. No 973) and illustrate the construction by which the device of the invention enables a person unskilled either in the science or the practice of bookkeeping to make proper entries, however complicated the set of accounts. In the particular case illustrated there are ten account sheets of which three relate to principal and seven to income. As the invention is applicable to accounting in general, it must be understood that the particular account sheets and detailed arrangement thereof shown are purely illustrative and may be varied in character, ruling and arrangement, according to the preference Vof the user of the invention. In Fig. 14 are shown three ac'- count sheets which for individual distinction are marked 13, 10 and 1P. In Fig. 16 are shown five sheets which for individual distinction are marked 9, 8, 4, 3 and 1i. The sheets in Fig. 14 are ruled in columns which register together and those in the group of F ig. 16 are ruled in columns which register together. .It will be understood that the rul ing is shown Vbecause it is current practice, and helps make the column locations more distinct to the eye, but that the actual physical marking or" the sheets is only a matter of convenience which can be omitted and that the claims, in so far as they relier to columns may be understood as referring to columns, or to columnar positions, in this sense. In each case the sheet which is on top of the group of sheets, and every sheet which in any arrangement is liable to be on top, may have its different columns or columnar positions designated by symbols, letters of the alphabet beingv represented as so used both in Fig. 14 and in Fig. 16. It will, however, be noticed upon comparison of these two figures that a certain letter does not always signify the same thing in one group as it does in the other, either `as to kind of contents, width, or position. .The use oi' these symbols is particularly convenient in one form of the invention hereinafter mentioned, where the key is not arranged in precise registry with the sheets; but theymay be omitted when the key and columns to which its various parts relate are thus put into registry, which is the preferred form. The relation of a key to each of these groups of sheets, Figs. 14 and 16, is shown by the two adjacent representations of keys, Figs. 15 and 17.

Fig. 15 is a key for entering in the accounts (of Trust No. 973, or any other trust fund) a transaction in the nature of charging oit bend premium, signied by the symbol QD; and Fig. 17 a key for entering a transaction in the nature of income receipts (coupons), signified by the symbol lie operator knowing that the transaction to be entered is rotates the cylinder 32 er looks through the keys until she finds key which When found shows that

sheets

13, 10 and 1P should be collated, and entries of a nature specified in each case, made in columns A., B,F, H, l, N and Q. `When the key has been put into place in the machine it locks the machine against writing in any columns except those named and unlocks it for writing in them. In such case the column symbols A, B, F, etc., are obviously superfluous because the said indications as to column contents are printed or written on the key and designate their respective columns by their very location, z'. c., by registering with them. Il?, however, the printed indications were omitted from the

keys

31, 31', 31, or 31 or were not in proximity to or easily referred to their respective columns in the machine, said indications might be carried on a separate strip placed elsewhere, at the convenience of the operator, and the columns in which the speciiied entries should be made would then be signii'ied by using the symbols, B, F, etc., which on the account sheet designate the particular column. Such a separate strip is shown in Fig. 18, and another in Fig. 19. lt so happens that the

sheets

13, 10 and 1P thus collated are alike in ruling. in the particular set of accounts which is being illustrated. 10 and 1P are duplicates of each other, for filing in separate departments of a trust company. They are duplicate cash sheets for entries affecting principal sums of the various trusts which are administered by the trust company, the individual trust to which any particular entry relates being made known by the designated number of the particular trust placed in column Q, e. g., 973. Each separate trust has its own cash sheet, 13, designated at the top by its 4.l subtracted from used lor piincipal Apart of the machine.

trust number. The

sheets

10 and 1P remain together on the machine as long as it is being and receive all entries that are made to principal7 account in any of the various individual trusts administered by the company. For making any particularl entry, the requisite sheet 13 of the particular trust to which the entry relates, e. g. No. 978, is combined with them so that the last previous entry upon it will register with the last previous entry on the sheet 10 (and so with that of its duplicate sheet 1P). @n each of the sheets the entries will then appear' consecutively, although usually the tops vof the sheets will not register together while in the machine owing te there being different numbers of items already written thereon. When thus arranged the proceeding, following the indications and compulsion of the key and by the operation of the adding mechanism in the bookkeeping machine, is that the operator, observing in column N the balance last previously there written (old balance) copies it into column A, after having first written a star or whatever other symbol the machine uses to signify that its accumulator mechanisms are all clear; then she writes the date, item and amount in the columns specified, and then copies into column N the new balance which she finds there shown by the adding rllhe machine, it will be understood, has been previously set in conformity with the system of ruling in the sheets, so that amounts in column Fl are not added, while those written in column l are automatically added to the amount in column A, and the amount written in column that total. lf these figures are correctly written in column N the star can be written, because vthe accumulator of the machine is then at zero. rllhe trust number written in column Q serves on sheet 13 as a check with the number at the top of the sheet 13. @

n

10 and 1P it identiiies the trust to which this particular entry belongs, among` all the other trusts to which other items on those sheets belong. The key in Fig. 17 likewise indicates, and in part executes or bloc s the incorrect execution of the entries for afull handling of coupons collected. This key in addition to indicating matters of date, trust number, etc., and insuring proper adding and prov" ing actions of the machine similar to those above described, makes sure that the amount is put into the proper column l of the income cash sheet and shows the proper ac'- eount sheet and column thereof for the probate court (sheet 8) schedule identifies by description in columns F and l the couons which are to be requisitioned from the vault department of the company; lists these coupons on the bank desposit slip, sheet 3, forcollection by a particular bank,

anden sheet Ii preserves a record for the trust company of these matters. The sheet 3 is a flap on sheet Il, folded back under it so as to regis er with the last two columns thereof.

lf the transaction had been income eX- penditure, as for example a payment to beneficiary, a transaction which might be designated by the symbol the corresponding key (not illustrated) might 4designate the collation of sheets 9, 7 and Ii,

and the following entries in columns:

A, star and old balance; D, the number of item; E, date; F, item; J, amount; K, check number; N, new bal. and star; Q, trust No. Y Sheet 7 in that case would be like the sheetB illustrated in Fig. 16, except that it 1sv enough wider to have a column under columnJ of sheet 9, and would be blank under column l thereof. In harmony with this set of account sheets, as with the others, the machine would be set for its accumulators to add any amount written inV column I to the old balance orto subtract therefrom any amount written in column J, whereupon the writing of the new balance in column N would clear the accumulator. e Y Y As a preliminary to the foregoing, the various transactions which are possible must be analyzed and classified and the machine set and suitable keys made, one key for each kind of transaction.l Thereafter it is only necessary that a supervisory Vvbookkeeper identify the particular sort which any particular transaction is, by writing the symbol, or or on each slip of paper or ona bunch of slips showing numerous transactions of the same or .different trust funds, if all of the same kind. Such slips may'be check stubs or any other routine memorandum of the said transactions, which is or are to be entered in the accounts. The correct making of the entry by the unskilled operator inevery account follows from this single mark, or of even from the single spoken word of the head bookkeeper or any employee who is sufliciently skilled to be able to tell the nature of the transaction.

rlhe keys are ineffect miniature skeletons, representations, or symbolizations of the account sheets. ln Fig. l? the full'width of the accountslieet with all of its columns is shown, thus symbolizing the whole sheet 11 of Fig. 16, as well as all of those assembled with it, and this 1particular symbol-keyV is provided with means consisting of the variations in contourV of its edge which indicate or predetermine the particular columns which are to receive entries. The marks printed under Ythe depression of contour likewise Vindicate or predetermine certain columns, and go-farther and signify the contents of the columns. Obviously the invention may be availed or" to differing degrees, as by using both the lock and the associated indication of contents of particular columns, or by using eithero these alone.

Fig. 18 shows a form in which a key 311V consists. of a printed slip which may be of celluloid or othersuitable material, each key bearing the name or symbol of the particular variety of transaction to which it relates, and symbols for the sheets, as, li, 3, 4, 8, 9, and for the particular columns predetermined to receive entries, as, A, C, D, E, F, I, N togetherwith the nature of the matter predetermined for entry there. In this styleof key the variations of spacings of the columns on the account sheet are not reproduced, but the columns are symbolized bytheir respective letters and their relations to Yeach other, with columns skipped etc., indicated by the blanks in the key.

This can indeed be further simplified into the form of Fig. 19, without the key 31V losing its character as a condensed symbol of the account sheet to whose columns it refers. f. This analysis shows how the advantages of the invention may be enjoyed in large degree even though the columnar lock and release be dispensed with, the single Celluloid key constituting a symbol of the account` sheet, or groupA otsheets, and of columns thereon, that have been predetermined i'or the particular kind of transaction that is to be entered; the symbols for said columns, sheets and species of transaction being all inseparably4 assembled. In case the indications are usedV withoutthe lock, the invention is preferably embodied in a device arranged in registry with the columns but the benefits of the invention may be enjoyed to some extent by having the indicator on an adjacent desk or elsewhere positioned within view of the operator, not on the machine. In that case the particular columns are identified by symbols and their contents indicated suitably either by writing or printing of symbols. In view of the many and various ways in which the advantages of the invention can be enjoyed it is apparentV that the scope of the invention as eX- pressed in the appended claims is not limited to the specific embodiments of it which have been here illustrated or suggested.

In the claims, the word account is used as meaning the sheets and marks constituting the physical record. Each entry therein is made up of parts which stand in different columns; and the distinction between kinds of entries depends upon the particular places, z'. e., the particular combination of columns, in which the several parts, which together make up the complete entry are located,V rather than upon the particular wordsl or figures of which the entry is composed.

I claim as my invention l. An ent'ry indicator for an account sheet, comprising an accounting device which is adapted to be extended across the face of a sheet of account that has sundry kinds of entries, distinguished from each other by occupying different combinations of columns, the said indicator being characterized by the fact that it indicates a particular selection of the various columns on the sheet, the columns so selected being the particular co1- umns occupied by the parts of anentry of the kind to which the indicator relates, and also indicating one or more columns to be avoided in making an entry of said kind.

2. An accounting device comprising an accounting key containing indicia of a combination of selected species among a set of account sheets having columns registering together, and means indicating a particular combination of said columns.

3. An accounting device comprising a plurality of accounting keys, each severally bearing indicia oi the specific selection of columns among a number of columns used in common by entries in which the various parts of a kind of entry to which the particular key relates are'made on an account sheet, and all together being interrelated by constituting as a whole a representation of the various kinds of entries that may make up a single complete account.

An accounting device comprising a plu 100 rality or" accountingkeys, each for a diii'erent kind of entry lin a single account, and each bearing indication of its kind of entry and indicia of the particular combination of columns used in common by entries of said account which are occupied by entries of its own said kind.

5. An accounting device comprising a plurality of strips, each for a particular kind of entry in an account, each entry being divided into parts located in different columns, and one kind of entry being distinguished from another kind of entry by having .the parts of the entry located in a combination of columns different from the combination of the columns in which the parts of that entry of another kind are located; and means on each strip indicating a single kind of entry, indicating one or more species of account sheets on which the parts ot an entry of that kind are made, and indicating a particular selection of columns of the account sheets in which columns the parts of an entry of that kind are made.

6. An accounting device comprising a plurality of accounting keys, each key being for a particular kind of the sundry entries which the account may contain and having means indicating a predetermined particular selection of columns of the account sheet which are used by some of the entries in common, said means being positioned on the key, With respect to each other, in locations corresponding tothose Vof the columns n the sheet -vvith respect to each other.

Y selection of columnsl of the account sheet,

vso

said means being positioned on the key,

with respect to each other, in locations corresponding to the locations of the columns on the sheetivith respect to each other; combined With means to support said keys individually in position lvvhere said selectionindicating means registers with the account column to Which it relates.-

8. An accounting devicecomprising a plurality of accounting keys, each key being tor a particular kind of the sundry entries `vvhich the account may contain and being adapted to indicate a predetermined particular selection of columns of the account sheet, and having indiciaof the nature of the parts of each entry which pertain to the individual columns so selected.

9. An auxiliary kdevice for an account sheet, comprising a plurality of diverse in'- dieators, each being adapted to extend across the vface oi" the sheet in the direction of the lines of vvriting, having means indicating a division of said i'ace into sections, and a selection of certain of .tliosesections as a separate combination; the said indicators being capable of being shifted to bring different individuals among them into operative relation to the sheet.

tions and indicating a combination of cer tain of those sectionsless thanfthe Whole number thereof.

ll1. An accounting device comprising .a diverse indicators, each one of plurality of which is to be extended in the direction of the lines of Writing across the face .oi a group of superimposed sheets of diverse species, which sheets individually are parts of an account and collectively With sheets of still other species constitute `the account; each said indicator having means indicating which individual species among all of the species ofV the account are inthe said group; andV each said indicator having other means indicating the division of said face into sections and indicating a combination of certain of those sections, less than the Whole number thereof; and saidindicators being shiftable so that diiierent individuals among them can stand alone in working position in proximity to said superimposed sheets.

Signed by me at Boston,A Mass., this seventh day of April, 1916.

of which indicators has means` sheets that collectively 'constitute FERDINAND M. HOLMES.`

Witnesses:

JOSEPH T. BRENNAN, Evniin'r'r E. KENT.