US1463929A - Form for machine bookkeeping - Google Patents
Form for machine bookkeeping Download PDFInfo
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- US1463929A US1463929A US275709A US27570919A US1463929A US 1463929 A US1463929 A US 1463929A US 275709 A US275709 A US 275709A US 27570919 A US27570919 A US 27570919A US 1463929 A US1463929 A US 1463929A
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- B—PERFORMING OPERATIONS; TRANSPORTING
- B42—BOOKBINDING; ALBUMS; FILES; SPECIAL PRINTED MATTER
- B42D—BOOKS; BOOK COVERS; LOOSE LEAVES; PRINTED MATTER CHARACTERISED BY IDENTIFICATION OR SECURITY FEATURES; PRINTED MATTER OF SPECIAL FORMAT OR STYLE NOT OTHERWISE PROVIDED FOR; DEVICES FOR USE THEREWITH AND NOT OTHERWISE PROVIDED FOR; MOVABLE-STRIP WRITING OR READING APPARATUS
- B42D12/00—Book-keeping books, forms or arrangements
- B42D12/02—Book-keeping forms
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- FIG. 1 shows a sheet designed for use in to combined daily and weekly balance forms bookkeeping machines, having its ruling in for use in banks. accordance with my invention.
- Fig. 2 is an enlarged view of the lower 70 been to provide a form by which the daily left-hand corner of the sheet.
- the sheet is provided with a plurality of veniently posted at the bottom of each sheet, vertically arranged columns A, preferably whereby the ledger may be proved and the ten in number, and formed by lines C and accounts easily and quickly analyzed by C.
- Across the top of the sheet are provided 7 2 making; it possible to have all daily balances preferably three horizontal spaces H, H, on separate sheets clearly in view and under and H
- the lines C and C are alternately one another at one time. arranged.
- the spaces H and H are divided Another object has been to provide a form into name spaces B and B by the extension having vertically arranged spaces by which of lines 0.
- T he spaces H are divided into 8 it shall be easy to pick out interest balances column spaces 7) and Z) by the extension of and average balances of accounts, thereby lines 0 and C.
- each of the name spaces B is placed an even having horizontal ruling. number, and at the right-hand side of each Another object has been to provide a form of the name spaces B is placed an odd num- 85 having an arrangement of ruling and number.
- My tor-n1 therefore, procustomers account in the ledger; for invides a system which is very economical in stance, the customers number in the space B 105 the amount of material used; saves time opposite the numeral 0, on sheet 1, would when in use, making it necessary to handle be 10. Likewise the number of the customer only one sheet for twenty accounts instead whose name appears in space B would be of twenty separate sheets as is customary in 11, and so on throughout sheet 1. On sheet many present forms of machine bookkeep- 2, the customers numbers would be 20, 21, no ing; and, economizcs in filing space. 22, and so on.
- Thls makes it possible to Another object has been to dispense with prepare a list of checks for each account separately on a journal, giving them a number to correspond with the number of the account or column on the sheet, and at the same time enable one to use my form as a balance extension sheet.
- This second listing is eliminated in my system as the check amounts in journalizing are given the cus tomers number, found at the head of his column.
- This extension of the balance in my system, is automatically accomplished on the machine, it being necessary, only, to put down the old balance and then, for instance, the total debits (taken from the journal). The machine subtracts these amounts and gives, at once, a new balance, thus saving a great deal of time over the pen and ink methods of other systems.
- the spaces E are divided into spaces 2 by the lines C and C, forming the vertical columns A, and these spaces are, therefore, of lengths equal to the widths of the vertical columns.
- a narrow column Gr is provided at the extreme left-hand side of the sheet, divided at its lower end, into six spaces by the lines forming the spaces E, and having one day of the week printed in each space. The date may also be placed in these spaces.
- the space F is divided at its right-hand side into six spaces 7 by the lines C and C, which are at the righthand side of the sheet. At the left-hand side of this space F is preferably printed the words Total balances.
- each of the vertical columns A is preferably printed the word Balance; and, when the sheet is to be used, the customers balance is placed at the top of the column bearing the number which corresponds to the number opposite his name in the space E or B.
- the debit or credit entries are made in the column beneath the balance, both the debit and credit items for each individual account being placed directly beneath one another in the same vertical column.
- the debit items being preferably designated by a minus sign, the credit items by the term Dep or a plus sign, and the balances by the term Bal or an asterisk.
- the column numbered 0 shows an account started with a balance of $5,000.00 and four debits of $500.00 each, each debit being so indicated by means of a minus sign, and one credit or deposit of $1,000.00 designated by the term Dep.
- the balance at the end of this first day is $4,000.00, and this balance is preferably repeated in the column to show the balance for the beginning of the following day.
- the balance in addition to being extended in the column is placed in the space 0 below the column opposite the day of the week on which the balance is struck similarly, the second day (e.
- the account shown in the drawing indicates four debits of $100.00 each, the balance for that day being $3,600.00, which amount is entered at the bottom of the column in the space e for Tuesdays balance. If desired, amounts of checks may be entered individually in the column or may tered.
- the block method is indicated b the entries in column numbered 1 in the rawing, the entry a550.o0 representing the aggregate amount of debits for that day.
- the balance for that day is placed in the next space 6 below the column, and so on throughout the week.
- the daily balances for the custom ers of any one sheet for each day are then added and placed in the spaces 7. Thus, in the first space 7 would be the total balance for Monday; in the second space 7 would be placed the balance for Tuesday, and so on throughout the week, each total daily balance being placed in the next successive space f.
- the daily balances act as a reference or guide to the transactions of any particular day. If, for instance, it is desired to find the record of any check, it is necessary, only, to refer to the daily balance in the space 6 opposite the date of the check and then refer to that particular balance in column A above where the check will be found specifically entered or blocked above that balance. Thus the use of all dates in column A is obviated. The date opposite spaces 0 and the daily balances are sufficient identification when tracing any particular trans action.
- the sheets are bound in the ledger they may be shifted so that the balances at the bottom of number of consecutive sheets may be conveniently brought into view at the same time, thus making a convenient daily balance ledger. All the balances are thus arranged in a vertical column, which makes the account easy to analyze.
- WVith my form, it is much easier to get an accurate average balance, because the balbe blocked before being en-- ances are arranged in the same vertical column and can be easily footed, while in the other systems this is diliicult as the balances are arranged horizontally in dillerrent colunms. Where the balances are all arranged vertically in the same column and directly beneath one another, it is very easy to note a fluctuation in any one of the accounts.
- balances are also of use in proving the ledger. After a daily balance for each account is placed in the space provided, the total balance for each days accounts on each of the sheets is placed in the proper total-balance spaces 7' and these amounts are then recapitulated and used directly in proving the ledger, instead of making it neces sary' to list the balances on a separate sheet before recapitulation.
- a form for machine bookkeeping having a plurality of spaced vertical lines forming a plurality of vertical columns, each app opriately designated for use as an account column and each adapted to be used as a combined debit and credit individual account column, a plurality of spaced horizontal lines across the form near the top margin thereof forming transverse spaces, alternate ones of said vertical lines extending across the lowest of said transverse spaces only and the others of said vertical lines extending substantially to the top margin of the form, to form a pair of transverse column spaces each equal in Width to one of the first-mentioned vertical column spaces and a pair of transverse spaces each equal in width to the corresponding number of said column spaces, each of the wider of said transverse spaces being designed to receive a name, a symbol in each column space and a symbol in each name space cor responding to the symbol in the column space beneath it, the column symbols and the name space symbols being placed near each other to facilitate identification.
- a form for machine bookkeeping having a plurality of spaced vertical lines forming a plurality oi vertical columns, each appropriately designated for use as an ac count column and each adapted to be used as a combined debit and credit individual account column, a plurality of spaced horizontal lines across the form near the top margin thereof forming transverse spaces, alternate ones of said vertical lines extending across the lowest of said transverse spaces only and the other-sot said vertical lines extending substantially to the top margin of the form, to form a pair of transverse column spaces width to one of the firstmentioned vertical column. spaces and a pair of t'ansverse count column and each adapted to be used as a combined debit and credit individual account column, a plurality of spaced horizontal lines across the form near the top margin thereof forming transverse spaces,
- each column space and a symbol in each name space corresponding to the symbol in the column space beneath it the column symbols and the name space symbols being placed near each other to facilitate identification, a plurality of spaced horizontal lines across the form near the bottom margin thereof, forming a plurality of transverse spaces beneath each vertical coluinn space and of equal Width thereto, said transverse spaces being appropriately designated for use as daily balance spaces, the lowermost row of transverse spaces being appropriately designated for use as total daily balance spaces.
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Description
Aug. 7, 1923. 1,463,929
W. C. TAYLOR FORM FOR MACHINE BOOKKEEPING Filed Feb. 8, 1919 Arrazrmz) TOTAL BALANC E 5 Fatentehl Aug. 7', 12923.
' tlllhlil ll filt @ttetfi WILLIAILE CHURCH TAYLOR, OF BUFFALO, NEN YORK.
FORM FOR MACHINE BOOKKEEPING.
Application filed February 8, 1919. Serial No. 275,709.
To all whom it may concern: all elaborate rulings, thus providing a "form Be it known that I, WiLLnin Ci-ronon' which may be easily printed and cheaply TAYLOR, a citizen of the United States of produced.
America, residing in the city of Buffalo, Furthermore, machine bookkeeping by the 60 county of Erie, State of New York, have use of my form is made very simple and exinvented certain new and useful linprovececdingly flexible in its use.
ments in Forms lor Machine Bookkeeping, The above objects and advantages have of which the following is a tull, clear, and been accomplished by the form shown in the exact description. accompanying drawings, which are a part 65 1 My invention relates generally to record ofthis application. In the drawings:
and account forms, and more particularly Fig. 1 shows a sheet designed for use in to combined daily and weekly balance forms bookkeeping machines, having its ruling in for use in banks. accordance with my invention.
The principal object of my invention has Fig. 2 is an enlarged view of the lower 70 been to provide a form by which the daily left-hand corner of the sheet.
well as the weekly balances shall be con- The sheet is provided with a plurality of veniently posted at the bottom of each sheet, vertically arranged columns A, preferably whereby the ledger may be proved and the ten in number, and formed by lines C and accounts easily and quickly analyzed by C. Across the top of the sheet are provided 7 2 making; it possible to have all daily balances preferably three horizontal spaces H, H, on separate sheets clearly in view and under and H The lines C and C are alternately one another at one time. arranged. The spaces H and H are divided Another object has been to provide a form into name spaces B and B by the extension having vertically arranged spaces by which of lines 0. T he spaces H are divided into 8 it shall be easy to pick out interest balances column spaces 7) and Z) by the extension of and average balances of accounts, thereby lines 0 and C. At the left-hand side of obviating the errors resulting from forms each of the name spaces B is placed an even having horizontal ruling. number, and at the right-hand side of each Another object has been to provide a form of the name spaces B is placed an odd num- 85 having an arrangement of ruling and number. By reference to the drawing it will be bers at the top of the sheet so as to allow seen that the first one 01 the name spaces B plenty 01" space for names without crowding is numbered 0, and the next is numbered 2, and at the same time permit easy cross and so on up to 8. The name spaces B, in entries. like manner, are numbered 1, 8, and so on 90 Another object has been to provide a bookup to and including 9.. The spaces 7) and Z) keeping -form which shall provide a system are also provided with numerals which corcapable of greater speed in manipulation respond, respectively, with the numerals of l than the present machine systems, and at the the name spaces B and B. By this arrangesame time provide one much more etticient in ment, it will be seen that the numerals in its operation and one more accurate in rethe spaces B and 7), and the numerals in the sults. spaces B and Z) are substantially beneath Another object has been to provide a form each other and thereby permit easy cross so arranged that it may be placed upon one entry and greatly reduce the possibility of side of a single sheet and accommodate ten errorv Each oi the sheets having my form, 10 separate and individual accounts. If tie is given a folio numeral D, and this numeral sired, the :torm may be rqpeated on the is used in connection with the numerals in opposite side of the sheet, thus providing for the name spaces B and B in identifying the twenty accounts. My tor-n1, therefore, procustomers account in the ledger; for invides a system which is very economical in stance, the customers number in the space B 105 the amount of material used; saves time opposite the numeral 0, on sheet 1, would when in use, making it necessary to handle be 10. Likewise the number of the customer only one sheet for twenty accounts instead whose name appears in space B would be of twenty separate sheets as is customary in 11, and so on throughout sheet 1. On sheet many present forms of machine bookkeep- 2, the customers numbers would be 20, 21, no ing; and, economizcs in filing space. 22, and so on. Thls makes it possible to Another object has been to dispense with prepare a list of checks for each account separately on a journal, giving them a number to correspond with the number of the account or column on the sheet, and at the same time enable one to use my form as a balance extension sheet. Heretofore, in machine bookkeeping, it has been customary to j ournalize the checks and then list them over again on the ledger page. This second listing is eliminated in my system as the check amounts in journalizing are given the cus tomers number, found at the head of his column. This extension of the balance, in my system, is automatically accomplished on the machine, it being necessary, only, to put down the old balance and then, for instance, the total debits (taken from the journal). The machine subtracts these amounts and gives, at once, a new balance, thus saving a great deal of time over the pen and ink methods of other systems.
At the bottom of the sheet is provided six horizontal spaces E and one horizontal space F. The spaces E are divided into spaces 2 by the lines C and C, forming the vertical columns A, and these spaces are, therefore, of lengths equal to the widths of the vertical columns. At the extreme left-hand side of the sheet is provided a narrow column Gr, divided at its lower end, into six spaces by the lines forming the spaces E, and having one day of the week printed in each space. The date may also be placed in these spaces. The space F is divided at its right-hand side into six spaces 7 by the lines C and C, which are at the righthand side of the sheet. At the left-hand side of this space F is preferably printed the words Total balances.
At the top of each of the vertical columns A is preferably printed the word Balance; and, when the sheet is to be used, the customers balance is placed at the top of the column bearing the number which corresponds to the number opposite his name in the space E or B. During the course of the day one or more debit or credit entries are made in the column beneath the balance, both the debit and credit items for each individual account being placed directly beneath one another in the same vertical column. Various means of identifying the different items may be employed, the debit items being preferably designated by a minus sign, the credit items by the term Dep or a plus sign, and the balances by the term Bal or an asterisk. As shown in the drawing, the column numbered 0 shows an account started with a balance of $5,000.00 and four debits of $500.00 each, each debit being so indicated by means of a minus sign, and one credit or deposit of $1,000.00 designated by the term Dep. The balance at the end of this first day (for convenience called Monday) is $4,000.00, and this balance is preferably repeated in the column to show the balance for the beginning of the following day. At the end of the day, or the morning following, the balance in addition to being extended in the column, is placed in the space 0 below the column opposite the day of the week on which the balance is struck similarly, the second day (e. g., Tuesday), starting with a balance of $at,000.00, carried forward from the preceding day, the account shown in the drawing indicates four debits of $100.00 each, the balance for that day being $3,600.00, which amount is entered at the bottom of the column in the space e for Tuesdays balance. If desired, amounts of checks may be entered individually in the column or may tered. The block method is indicated b the entries in column numbered 1 in the rawing, the entry a550.o0 representing the aggregate amount of debits for that day. At the end of the next business day the balance for that day is placed in the next space 6 below the column, and so on throughout the week. The daily balances for the custom ers of any one sheet for each day are then added and placed in the spaces 7. Thus, in the first space 7 would be the total balance for Monday; in the second space 7 would be placed the balance for Tuesday, and so on throughout the week, each total daily balance being placed in the next successive space f.
As a result of this balance feature of my form, many advantages are derived. The daily balances act as a reference or guide to the transactions of any particular day. If, for instance, it is desired to find the record of any check, it is necessary, only, to refer to the daily balance in the space 6 opposite the date of the check and then refer to that particular balance in column A above where the check will be found specifically entered or blocked above that balance. Thus the use of all dates in column A is obviated. The date opposite spaces 0 and the daily balances are sufficient identification when tracing any particular trans action.
\Vhen the sheets are bound in the ledger they may be shifted so that the balances at the bottom of number of consecutive sheets may be conveniently brought into view at the same time, thus making a convenient daily balance ledger. All the balances are thus arranged in a vertical column, which makes the account easy to analyze.
It is very easy to pick out an interest balance in my form, because all the balances are arranged in a vertical column. All the chances for errors in forms where the balances are arranged in horizontal columns at some distance from each other, are eliminated.
WVith my form, it is much easier to get an accurate average balance, because the balbe blocked before being en-- ances are arranged in the same vertical column and can be easily footed, while in the other systems this is diliicult as the balances are arranged horizontally in diilerent colunms. Where the balances are all arranged vertically in the same column and directly beneath one another, it is very easy to note a fluctuation in any one of the accounts.
These balances are also of use in proving the ledger. After a daily balance for each account is placed in the space provided, the total balance for each days accounts on each of the sheets is placed in the proper total-balance spaces 7' and these amounts are then recapitulated and used directly in proving the ledger, instead of making it neces sary' to list the balances on a separate sheet before recapitulation.
Obviously, my :torm may be designed to accommodate only three days work instead of six days work. This, as well as other detailed modifications of the form herein shown and described, may be made without departing from the spirit of my invention or the scope of the appended claims; and, I do not,
theretore, wish to be limited to the exact embodiment herein shown and described.
Having thus described my invention, what I claim is:
1. A form for machine bookkeeping having a plurality of spaced vertical lines forming a plurality of vertical columns, each app opriately designated for use as an account column and each adapted to be used as a combined debit and credit individual account column, a plurality of spaced horizontal lines across the form near the top margin thereof forming transverse spaces, alternate ones of said vertical lines extending across the lowest of said transverse spaces only and the others of said vertical lines extending substantially to the top margin of the form, to form a pair of transverse column spaces each equal in Width to one of the first-mentioned vertical column spaces and a pair of transverse spaces each equal in width to the corresponding number of said column spaces, each of the wider of said transverse spaces being designed to receive a name, a symbol in each column space and a symbol in each name space cor responding to the symbol in the column space beneath it, the column symbols and the name space symbols being placed near each other to facilitate identification.
2. A form for machine bookkeeping hav ing a plurality of spaced vertical lines forming a plurality oi vertical columns, each appropriately designated for use as an ac count column and each adapted to be used as a combined debit and credit individual account column, a plurality of spaced horizontal lines across the form near the top margin thereof forming transverse spaces, alternate ones of said vertical lines extending across the lowest of said transverse spaces only and the other-sot said vertical lines extending substantially to the top margin of the form, to form a pair of transverse column spaces width to one of the firstmentioned vertical column. spaces and a pair of t'ansverse count column and each adapted to be used as a combined debit and credit individual account column, a plurality of spaced horizontal lines across the form near the top margin thereof forming transverse spaces,
alternate ones of said verticallines extending across the lowest of said transverse spaces only and the others of said vertical lines extending substantially to the top margin. f the form, to form a pair of transverse column spaces each equal in width to one of the first-mentioned vertical column spaces and a pair of transverse spaces each equal in width to the corresponding number of said column spaces, each of the wider of said transverse spaces being designed to receive a name, one of the name spaces and one of the column spaces being similarly designated, and the other name and column spaces being similarly designated, a plurality of spaced horizontal lines across the form near the bottom margin thereof, forming a plurality of transverse spaces beneath each vertical column space and of equal width thereto, said transverse spaces being appropriately designated for use as daily balance spaces.
l. A. "form for machine bookkeeping having a plurality of spaced vertical lines torming a plurality of vertical columns, each appropriately designated for use as an account column and each adapted to be used as a combined debit and credit individual account column, a plurality of spaced horizontal lines across the torn] near the top margin thereof forming transverse spaces, alternate ones of said vertical lines extending across the lowest of said transverse spaces only and the others of said vertical lines extending substantially to the top margin of the form, to form a pair oi transverse column spaces each equal in width to one of the first-mentioned vertical column spaces and a pair of transverse spaces each equal in Width to the corresponding number of said column spaces, each of the wider of said transverse each equal in transverse spaces being said date spaces spares being designed to receive a name, one of the name spaces and one of the column spaces being similarly designated, and the other name and column spaces being similarly designated, a plurality of spaced horizontal lines across the form near the bottom margin thereof, forming a plurality ol transverse spaces beneath each vertical column space and of equal Width thereto, said transverse spaces being adapted to be used as daily balance spaces, and a plurality of date spaces near the side margin of the form, one for earh horizontal. row of transverse spaces, containing matter forming an appropriate designation of the trans verse spaces for use as daily balance spaces.
form for machine bookkeeping having a plurality o1 spaced vertical lines forming a plurality of vertical columns, each appropriately designated for use as an account column and each adapted to be used as a combined debit and credit individual account column, a plurality of spaced horizontal lines across the form near the top margin thereof forming transverse spaces, alternate ones 01'' said vertical lines extending across the lowest of said transverse spaces only and the others of said vertical lines extending substantially to the top mar gin oi the form, to form a pair of transverse column spaces each equal in Width to one of the first-mentioned vertical column spaces and a pair of transverse spaces each equal in Width to the corresponding number of said column spa cs, each of the Wider of said transverse spaces heirs; designed to receive a name, a. symbol in each column space and a symbol in each name space corresponding to the symbol in the column space beneath it, the column symbols and the name space symbols being placed near each other to facilitate identification, a plurality of spaced horizontal lines across the form near the bottom margin thereof, forming a plurality of transverse spaces beneath each vertical coluinn space and of equal Width thereto, said transverse spaces being appropriately designated for use as daily balance spaces, the lowermost row of transverse spaces being appropriately designated for use as total daily balance spaces.
In testimony whereof, I have hereunto signed my name.
WILLIAM CHURCH TAYLOR.
Priority Applications (1)
Application Number | Priority Date | Filing Date | Title |
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US275709A US1463929A (en) | 1919-02-08 | 1919-02-08 | Form for machine bookkeeping |
Applications Claiming Priority (1)
Application Number | Priority Date | Filing Date | Title |
---|---|---|---|
US275709A US1463929A (en) | 1919-02-08 | 1919-02-08 | Form for machine bookkeeping |
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US1463929A true US1463929A (en) | 1923-08-07 |
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US275709A Expired - Lifetime US1463929A (en) | 1919-02-08 | 1919-02-08 | Form for machine bookkeeping |
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Cited By (1)
Publication number | Priority date | Publication date | Assignee | Title |
---|---|---|---|---|
US2549956A (en) * | 1947-03-05 | 1951-04-24 | Accounting Forms Inc | Bookkeeping device |
-
1919
- 1919-02-08 US US275709A patent/US1463929A/en not_active Expired - Lifetime
Cited By (1)
Publication number | Priority date | Publication date | Assignee | Title |
---|---|---|---|---|
US2549956A (en) * | 1947-03-05 | 1951-04-24 | Accounting Forms Inc | Bookkeeping device |
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