US1419275A - Bookkeeping entry sheet - Google Patents

Description

G. A; LAMBERT.

BOOKKEEPING- ENTRY SHEET.

APPLICATION FILED MAR.1 4. 1919.

1A1 9,2575% Patented M11613, 11922. I 2 SHEETS-SHEET l. "FIE. 1

Illl] G A. LAMBERT.

BOOKKEEPING ENTRY SHEET.

APPLICATION FILEDMAR. 14, 1919.

1A1 9,275., Patmewune 13,1922.

.2 SHEETS-SHEET 2.

BOOKKEEEIIQG EJBTTBY SHEET.

Application filed March 14, 1919.

T 0 (NZ whom it may concern Be it known that l, Gnonen A. LAMBERT, a citizen oi? the United States, and a resident of ihlldQlSDll, county of Madison, and State of Indiana, have invented a certain new and useful Bookkeeping Entry Sheet; and I do hereby declare that the following is a full, c ear. and exact description thereof, refer ence being had to the accompanying drawings, in which like letters refer to like parts.

This invention relates to improved bookkeeping entry sheets and the prime object of the invention is the provision of loose sheets for a journal. and ledger, each being so scored and arranged as to contain both daily and monthly items on the same sheet, thereby reducing labor and lessening the chances ot error, and likewise greatly assisting in finding; an error it one exists.

A further feature oi the invention is to so arrange the totals of the daily and monthly items that the footings are placed side by side. and must agree, and when posted to the ledger, it the final trial balance discloses an error, by t 'acing back the various footings it can be readily ascertained in which column the mists c has occurred.

ii. further feature of the invention is to provide the journal sheet with a central controlling; column containing both debit and credit items and having itemized entry columus tor credits and debits on opposite sides thereof.

In the accompanying drawings, which are made a 1 art ot this application, Fig. 1 is a plan view of a combined loose lea f journal and ledger. 2 is plan view of a journal sheet showing a central controlling column and debit 1nd credit columns on opposite sides thereof. Fig. is a plan View of the ledger sheet showing; the manner of transferringthe journal items to the ledger sheet.

Referring to the drawings, 1 indicates a book structure. to which are attached by any suitable term of loose lea-i binders, journal sheets 2 and ledger sheets 3, so as to retain said sheets in convenient reach of each other. In carrying out the improved bookkeeping system the journal sheet is divided into a central controlling column l, on opposite sides of which are placed debit and credit columns and 6 respectively, and co-operating with said columns are spaces 7 and S for receiving the debit and credit accounts and likewise a date column 9. The ledger Specification of Letters Patent. Patented June 13, 1922.

Serial No. 282,872.

sheet 8 is divided into a debit and credit column 10 and 11, which are sub-divided into columns 12 and 13 respectively, to receive the daily items and monthly totals, the sheet also having a column 14- for the description of the entry, and other columns for the date, invoice number, andv ournal page number.

by arraiuging the columns of the journal and ledger sheets in this manner the accounts and totals may be readily and quickly transferred trom one to the other, and the possibility of making a mistake reduced to a minimum, as the debit and credit items and totals are always set directly opposite each other and consequently any mistake occurring can be readily detected and without necessitating the searching; through a great volume oi? entries, as is the case with the ordinary bookkeeping system.

In placing the accounts upon the journal sheet, and assuming that the account is carried over to a new sheet between the first and last of the month, the total amount of the column 4: of the finished sheet is carried over to the new sheet and placed in the column a: at the top oi the sheet, and in the column T it is stated that it is the amount brought torward and the date of bringing the amount forward is noted in column 9. The first transaction noted is with John Doe, on the 22nd, the amount of the transaction being 9537..30, which amount is placed in column a!-, while the various items are set forth in column 8 and the value of the items in column (3. The next transaction with John lice occurs on the 27th and the amount is noted in column l, but as it consisted of a single item the amount of th item was not required to be placed in column 6.

We also note that on the 30th of the month rlohn Doc paid $37.50 on account, which amount was noted in column 4-, and the account debited was noted in column 7, and the account credited was noted in column 8. Carrying this account to the ledger sheet we ind in the debit column an item for $37.50, which was the amount of the order #74 carried over from page 1.28 of the journal, and an amount of $101.00 from order #97 carried over from page 128 of the journal, and in the monthly total column or column 13 the sum oi these two items is noted or 55138.5(). We also note on the ledger sheet that was paid on this account, which amount was placed in the credit column Mal under the heading of Items and likewise Monthly totals.

At the b ginning of the next month the amounts disclosed in this account, if no new ones are made, are dropped from the item columns and the amounts noted in the total columns carried along to take care of this account.

At the end of the month or at such time it is desired to close the books or obtain a trial balance, the total. amount in the controlling column or column {Jrot the journal sheet is ascertained, and then the monthly totals of the columns 13 or the debits and credits of the ledger are ascertained, and it a proper transfer and addition has been made, the sum totals of these columns will be the same as the sum total of the column l oi? the journal sheet. it one of the monthly total columns, however, shows a different amount than that shown in column 4 of the journal sheet, it is instantly known in which column a mistake has occurred and such mistake is more readily found than would be the case if the controlling column were not provided.

In beginning; entries tor a new month, the total amount shown in column 4 of the controlling column is dropped as there is no further use for this sum after the months business has been tested. and found correct.

By the use of these bookkeeping entry sheets it will be seen that the entering or the journal and ledger items is very much simplified and the volume of business being done each month, and .tor the total number of months, can be accurately and quickly ascertained without pouring, over a volume of accounts and columns Oili figures. These sheets also reduce the possibility of mistakes to a minimum, and should a mistake be made it can be readily located and rectified. By the use of these sheets also a great saving in paper is accomplished, as both sides of the journal and ledger sheets can be used, and owing to the compactness of the same. and the limited number of columns used, far less space is required for entering the various items.

The invention claimed is:

1. A bookkeeping entry sheet appropriately ruled and designated. to form a central controlling column for the reception of both credit and debit amounts, a credit column at one side thereof, and debit column at the opposite side thereof.

2. A bookkeeping entry sheet appropriately ruled and designated to form a central controlling; column for the reception of both credit and debit amounts, a debit column at one side thereof, credit column at the opposite side thereof, and a plurality of account columns adjacent the debit and credit columns.

8. A bookkeeping entry sheet appropriately ruled and designated to form a controlling column for the reception. of both credit and debit amounts, a credit column at one side thereof, and a debit column at the opposite side thereof.

4;. it bookkeeping entry sheet approprimately ruled and designated to form a con trolling column for the reception of both credit and debit amounts, a debit column at one side thereof, a credit column at the opposite side thereof, and a plurality of account columns adjacent the debit and credit columns.

A bookkeeping entry sheet approprimately ruled and designated to form a controlling column for the reception of both credit and debit amounts. a debit column at one side thereof, a plurality 01 credit columns at the opposite side thereof, and a plurality of: account columns adjacent each oi the debit and credit columns.

(3. A bookkeeping: entry sheet appropriately ruled and designated to form a plurality of columns, the central column thereof being designated to term a controlling column tor the reception. o'l both credit and debit amounts, the adjacent column at each side oi said central column being designated a credit or a debit column, the other columns ad acent said debit and credit columns being designated account columns, and a plurality of lines extending transversely of said ruled columns to provide item spaces upon said sheet in the respective columns.

In witness whereof, I have hereunto allixed my signature.

GEORGE A. LAMBERT.

Images