US1399776A

US1399776A - Account-ledger

Info

Publication number: US1399776A
Application number: US362277A
Authority: US
Inventors: Simeon B Kirtley
Original assignee: Individual
Current assignee: Individual
Priority date: 1920-03-01
Filing date: 1920-03-01
Publication date: 1921-12-13
Anticipated expiration: 1938-12-13

Description

S. B. KIRTLEY.

ACCOUNT LEDGER.

APPLICATION man MAR. 1. 1920.

1,399,776. ,V Patented 111113,1921.

SIMEON 1B. KIRTLEY, 0F GGLUMBI-l., MISSOURI.

secourir-Lenser..

Lasarte.

Specification of Letters Patent.

Patented Dec. i3, Mimi.

Application tiled March 1920. Serial No. 362,277'.

To all 't0/tom it moyconcem:

lie :it known that l, drinnen B. KIRTLEY, a citizen of the 4llnitcd States, residing at Columbia, Boone county, Missouri, have invented a new and useful linliroveinent in ./-lccount-Ledgers, of which the following1 is a specification. y

` rlhs invention relates to account ledgers. ein object of the invention is to provide an account ledger containing series of inaster index; sheets each'adapted to contain the record of an account or accounts and provided With visible indexes on the sheets respec tively, all arranged so that when the ledger is opened the master indexes are visible; the ledger also being provided with `one or incre division sheets containing` series of indexes corresponding,` to and in alinernent with the indexes on the inaster `index sheets, and With identitying;v characters Correspending;l to cut aivayportions of the inaster index sheets.

Another `object of the invention is to pro vide an account ledger containing series of i'naster index sheets each adapted to contain` the record of an account or accounts and provided with visible indexes on the sheets .respectively, all arranged so that When the ledger is opened the master indexesare visihie; the ledger also being` provided with one or more division sheets containing series of indexes corresponding; to and in alinernent with the indexes on the rnaster index` sheets, and With identifying characters correspondins,y to cut away portions of the master index .sheets7 in combination With one or :moreV transfer indexes for indexing thenarnes of accounts transferred. u

fr. further object of the invention is to provide an improved system of transferring;` accounts so that by simply referring` to the transferindex any account which has been transferred may he quickly identified and located Without reference `to the transfer ledger. 4 i y y thorohjects of the invention will appear from the following description, reference heinlo; made to the drawing, in Whichw` ligure l is a vievv showing one forro of inaster indexes on the cut away portions of inaster index sheets and also shovvinp,l the division sheet and the indexes thereon `in alineinent with and identifying the indexes on the master index sheets. y

Fin: 2 is a similar view showing another forno of master indexes on the cut away ortions of the inaster index sheets.

Fig. 3 is a view showing' a portion of the open ledger to illustrate the index of trans ferred accounts, and the manner in which the transferred accounts are indexed for easy reference and location.

rlhe sheets in each hook or ledger are divided into any desired number of series and a selected nninher of sheets may he assigned to each individual master index. The nurnher of sheets which should he assigned to each index, of course, varies in proportion to the frequency of the need for use of the respective master indexes as determined or ascertained by experience and observation, or hy individual requirements in different instances. r'ilso7 in case in Which any index is used so frequently that it is rendered iinpracticahle to place in one series all of the master indexes in visible relation on the out `away portions at the top of the sheets, ashereinai'ter explained, such index may he provided with any number of series of master index sheets.

Referring now to the particular construction and arrangcnientshovvn in Fig. l; of the. drawing, the ledggyr is open before one of the division sheets. rlhe division sheet 25 is formed with a cnt `away portion extending transversely at its upper edge so -as to disclose all of the master indexes on a series of master index sheets Which are eut away in stepped relation to provide exposed portions on which the nia-ster indexes are placed.

n risshown in Fig. l there is a series of master indexr sheets 26. The niaster index sheets are cut away in stepped relation so that when the hook is open all of the inaster indexes of the exposed series are visiole. .d

preferred systein of master indexing; isA

shown yin Fig. l, in which the last inoster index sheet of the series is not cut away but is of full site, and l prefer to inderthat particular sheet with a distinguishiirn` master ifndef; character 9.6 so as to designate that it is the last sheet of the series and is not cut away. y its shown in l, the mast r indexing. character Q6 on the lest sheet of the series comprises the letter A The last cut arvayinaster index sheet is indexed on the exposed nortion thereof with a master indes` 2Gb comprising; the numeral l and the exposed portions of the remaining index sheets rre indexed consecutively With ino ter index 9&3" connnrisinothe ninnerfis 2. o ifla etc. rlfhese indexes inav he placed on the exposed indexing' portions of the sheets at any time and as the indexes are of a very short and simple character they may be placed on the sheets quickly. Moreover, the indexes are readily distinguishable from each other.

Before any selected ones of the master index sheets, as well as before each series of master index sheets may be any desired number ot insert sheets 27 that are governed by the diierent master indexes. The insert sheets are also cut away in stepped relation to provide exposed portions on which the name of the person or concern having an account or accounts entered on the respective sheets may be written. This is apparent by reference to Fig. 1, in which names appear on certain of the insert sheets that are indexed under and governed by the master indexes of the series to which the insert sheets belong, and the division sheet belonging to that series of master index sheets.

Each master index sheet, as well as each insert sheet, is provided with a series of designating characters 28 corresponding to and in alinement with the cut away portions oi all ofthe sheets so that said designating characters 28 indicate the positions of all of the master indexes as well as the cut away portions of the insert sheets. The designating characters 28 are arranged transversely on each master index sheet and on each insert sheet immediately below the eut away portion or" Such sheet, and immediately above the marginal edge of the eut away portion of the division sheet 25, so that said characters 28 are visible while the division sheet rests on the insert and master index sheets as shown in Figs. 1 and 2.

The division sheet 25 is provided with a similar series of identifying characters 29 to identify the master indexes contained on the division sheet and by corresponding with the designating characters 28 to indicate to which of the master index sheets the various sub-indexes belong. Y

The division sheet 25, adjacent to its upper marginal cut away edge, is provided with a series of master indexes corresponding to and in alinement with all of the master indexes on the exposed cut away portions of the master index sheets. For certain of the master indexes 30 contained upon the divi sion sheet there areprovided in alinement therewith as many sub-indexes 31 as there vare sub-indexes in the series of sheets belonging to each master index sheet. Thus names beginning with Aa and with Ab are indexed in alinement with the master index A0, and the master'index Ac on the division sheetvis in alinement with and is governed by a single one of the master indexes on the exposed portion of one of the master index sheets.

As the letter C immediately precedes the letter D in the alphabet no sub-indexes for the master index Ad on the division sheet 25 are required; but there are a number of sub-indexes between the master index Ad and the master index Al. These sub-in dexes as shown comprise several of the irst letters of sur-names beginning with Ae, NAf, {(*gn A1777 C x, lxj Aka and other letters in addition to the first two letters may be added to distinguish different names from each other, as desired.

The construction and arrangement shown in Fig. 2 diliers only from the construction and arrangement shown in Fig. 1 in the matter of the master indexes on the exposed portions of the master index sheets. ln Fig. 2 the master indexes on the master index sheets, which master indexes are designated by 26d are somewhat more elaborate than the master index character 261 and the master indexes 26b and 26c shown on the master index sheets in Fig. 1. For instance, in Fig. 2, the master indexes 2Gd on the exposed portiens of the master index sheets comprise in each instance a number et the first letters included in sur-names. These letters may be applied in any desired manner, as by writing the indexes on the exposed portions of the sheets, or by pasting stickers containing the indexes upon the exposed portion ot the sheets. Since the same elements are shown in Fig. 2 that are shown in Fig. 1, the same reference numerals are applied to the elements oi Fig. 2 that are applied to corresponding elements in Fig. 1.

The list and index of transferred accounts, included as a part of my invention, are shown in Fig. 3. As shown in Fig. 3 the index for the transferred accounts is arranged on the inner or reverse side of the division sheet. As shown the division sheet is di vided into a number ot vertical columns 82I` and the vertical columns are divided into horizontal spaces adapted to receive the names of accounts transferred. A master index 38 is arranged vertically at one or both vertical edges of the division sheet and, if desired, a similar master index may be arranged elsewhere upon the division sheet so that the accounts transferred may be readily identiiied in connection with the master index under which the accounts were entered. For each name column 32 there is provided a column 34 containing spaces to receive a character corresponding to one of the characters 28 which identifies the position to which the sheet containing the transferred account was cut. For instance. the transferred account of (3. W. Acton is indexed under the master index 6 (Fig. 1) of the master index sheets and under the index Ac in the index 30 on the division sheet. Thus, when the account of C. W. Acton is transferred, his name is written in the proper column in association with the index character 6 in the master index 33; and the index character77 is written in alineinent with the naine C. lV. Acton in the column 34, thus clearly indexing the transferred account of C. W. Acton as having been transiferred from a -inaster index sheet whose cut `master index will be entered upon sheets cut away beyond the sheet containing the Acton account; as, for instance, the account of Acme is shown as being entered upon a sheet cut away beyond the sheet containing the Acton account.

What l claim and desire to secure by Letters Patent; is

l. An account ledger, having series of master index sheets cut away in stepped relation to torni a visible space upon each sheet ofthe series for the reception of a master index; a inasterindex on the visible space of each of said sheets; a series of insert sheets before the series of master index sheets cut away in stepped relation to expose all of the inaster indexes of the series to which the insert sheets belong and to provide visible spaces adapted to have entered therein identiiications of the accounts contained on said insert sheets respectively; and a division sheet, before the series ot `master index sheets and insert sheets, having designating characters thereon indicating respectively the positions of all of the rnaster indexes and also the positions ot the cut away portions oiithe visible index sheets.

2, in account ledger, having series of inaster index sheets `cut away in stepped relation to torni a visible space upon each sheet of the series `lor the reception oi a master index; a master index on the visible space oft each oisaid sheets; a series ot insert sheets before the series of master index sheets cut away in stepped relation to expose all ot the inaster indexes ot' the series to which the insertsheets belong and to provide visible spaces adapted to have entered therein indications of the `accounts contained on said insert sheets respectively; and a division sheet, before the series of master index sheets and insert sheets, having designating characters thereon indicating the positions of the cut away portions of the index sheets.

lin account ledger, having series of master index sheets cut away in stepped relation te iorni a visible space upon each sheet of the series tor the reception of a master index; a master index on the visible space oi each of said sheets; a series ot insert sheets before the series ott' master index sheets cut away in stepped relation to expose all oi' the master indexes ot the series to which the insert sheets belong and to provide visible spaces adapted to have entered therein identilications of the accounts contained on said insert sheets respectively; a division sheet, before the series ot master index sheets and insert sheets, having designating characters thereon indicating the positions et all of the master indexes and also the positions of the cut away portions oit the visibleindex sheets; and master indexes on the division sheet in alineinent with the master indexes on the master index sheets; and with the designating characters which designate the positions of said indexes.

et. An account ledger, having series of master index sheets cut away in stepped relation to torni a visible space upon each sheet of the series for the reception of a master index; a master index on the visible space ot' each of said sheets; a series ot insert sheets before the series oi"- master index sheets cut away in stepped relation to expose all of the master indexes oi' the series to which the insert sheets belong and to provide visible spaces adapted to have entered therein identiiications ot the aecountscontained on said insert sheets respectively; a division sheet, before the series oi master index sheets and insert sheets7 having designating characters thereon indicating the positions of the cut away portions oi' the insert sheets; and inaster indexes on the division sheet in alinenient with the master indexes on the master index sheets.

5. An account ledger, having series of inaster index sheets cut away in stepped relation to itorln a visible space upon each sheet of the series for the reception of a master index; a inaster index on the visible space of each oit said sheets; a series ci? insert sheets before the series oit .master index sheets cut away in stepped relation. to expose all oi? the inaster indexes of the series to which the insert sheets belong and to provide visible spaces adapted to have entered therein identilications ot the accounts contained on said insert sheets respectively; a division sheet,`

before the series ot master index sheets and `insert sheets; having designating characters thereon indicating thepositions of all of the master indexes and also the positions oi" the cut away portions of the visible index sheets; master indexes on the division sheet in alinernent with the master indexes on the master index sheets; and a series of sub-indexes on the division sheet belonging to the master indexes on the division sheet. y

6. An account ledger, having Iseries of inaster index sheets cut away in stepped relation to forni a visible space upon each sheet of the series i'or the reception of a master index; a master index on the visible space of each of said sheets; a series of insert sheets before the series of master index sheets cut away in stepped relation to expose all of the master indexes of the series to which the insert sheets belong and to provide visible spaces adapted to have entered therein identifications of the accounts contained on said insert sheets respectively; a division sheet, before the series of inaster index sheets and insert sheets having designating characters thereon indicating the positions of all ci' the master indexes and also the positions of the cut away portions of the visible index sheets; and a master index on the division sheet corresponding to the master indexes on all of the master index sheets for indicating transferred accounts.

7. An account ledger, having series oi master index sheets cut away in stepped relation to form a visible space upon each sheet of the series for the reception oit a master index; a master index on the visible space of each of said sheets; series of insert sheets before the series or" master index,V

sheets. cut away in stepped relation to expose all of the master indexes of the series to which the insert sheets belong` and to provide visible spaces adapted to have entered therein identifications of the accounts contained on said insert sheets respectively; a division sheet, before the series of niaster index sheets and insert sheets, having designating characters thereon indicating the positions of the cut away portions of the index sheets; and a master index on thedivision sheet corresponding to the master indexes on the inaster index sheets for indicating transferred accounts.

8. An account ledger, having series of master index sheets cut away in stepped relation to 'form a visible space upon each sheet of the series 'for the reception of a master index; a series of insert sheets befiore the niaster index sheets cut away in stepped relation to Aprovide visible spaces adapted to have entered therein identifications of the accounts contained on said insert sheets respectively; a division sheet, before the series of master index sheets and insert sheets, having designating characters thereonindicating the lpositions of all of the master indexes and also the positions of the cut away portions of the visible index sheets; master indexes on the division sheet in alinernent with the designating characters thereon and with the inaster indexes on the master index sheets; and a master index on the division sheet corresponding to the master indexes on the master index sheets for indicating transferred accounts. 9. An account ledger, having series of inaster index sheets cut away in stepped relation to forni a visible space upon each sheet of the series for the reception of a inaster index; a series et insert sheets before the master index sheets cut away in stepped relation to provide visible spaces adapted to have entered therein identifications oi the accounts contained on said insert sheets respectively; a. division sheet, before the series of master index sheets and insert sheets, having designating characters thereon indicating the positions of the cut away portions of the index sheets; master indexes on the division sheet in alinenient with the designating characters thereon and with the master indexes on the master index sheets; and a master index on the division sheet corresponding to the master indexes on the master index sheets for indieating transferred accounts.

10. An account ledger, having series ot' master index sheets cut away in stepped relation to form a visible space upon each sheet of the series for the reception of a master index; a series of insert sheets before the master index sheets cut away in stepped relation to provide visible spaces adapted to have entered therein identifications o the accounts contained on said insert sheets respectively; a division sheet, before the series of master index sheets and insert sheets, having designating characters thereon indicating the positions of all of the master indexes and also the positions of the cut away portions of the visible index sheets; master indexes on the division sheet in alinement with the designating characters thereon and with the master indexes on the master index sheets; a series of sub-indexes on the division sheet belonging to the master indexes on the division sheet; and a master index on the division sheet corresponding to the master indexes on the master index sheets ior indicating transferred accounts.

SIMEON B. KIRTLEY.