US1642002A - Accounting system - Google Patents

Description

Sept., 13,1927; 1,642,002 l 1 .l. B. WILKINSON,

ACCOUNTING SYSTEM Filed Nov. 5, 1924 3 Sheets-Sheet Il.

G .3 A A? INVENTI'OR.

4 l J cwN B. MLK/59N BY Q ATTORNEY.

Sept. 13 1927.

J. B. WILKINSON ACCOUNTING SYSTEM Filed NOV. 5, 1924 l I I I I I I I I I I I I I I l I I Affm-5 3 Sheets-Sheet 2 ATTORNEY.

sept. 13, 1927.

J. B. WILKINSON ACCOUNTING SYSTEM 5, 1924 3 Sheets-Sheet 5 Filed Nov.

INVENTOR J'o//N MLK/Naan u BY Z3 Z'DCQ ATTORNEY.

Patented Sept. 13, 1927.

.JOI-IN B. WILKINSON, OF'ALLIANCE, OHIO. o

ACCOUNTING SYSTEMS.,

Application filed November 3, 1924. Serial No. 747,415.v

, `This invention relates to accounting systems `and particularly to accounting systems capable of being used by professional men such as physicians, lawyers, etc.

5 The object of fthe invention, in general,

is to provide a simple, rapid, visible, private,sonehand and one-writing system which will be of such flexibility that any number of accounts may be eiiiciently kept.

l A particular object of the' invention is to provide an improved mechanical vcontrivance for receiving the various account cards andireadily exposing the desiredportions thereof, for example, the portions containing l the name and address of the patient, client, etc., and the balance due on account, to view, the* contrivance being simple in construction, inexpensive to manufacture, easy to operate `and adapted to be operated in a drawer opening, in the `manner of a drawer in a suitable form of desk or other case. r Another object of the invention is to provide a visible card system forv keeping accounts whereby tlie name of the patient or -clientetc., and his address is kwritten only once each year, the status of his accountV lat .all :times being 'Visible beside the name and address of the patient or client, etc., sothat statements may be prepared rapidly by merely scanning the visible portions of `the card. c Another object of the invention is to pro- Vide on the cards, means whereby, not only the balance due is visible but the state of delinquency of the account and the number ofstatements rendered are plainlyV visible. vrThe foregoing and other objectsl are obtained by the specific system described below and illustrated in the accompanying drawings-butit is to be understood that the benefits 4to be derived from various features of ythe invention may be obtained in structuresV other than the specic oiies shown. Accordingly the invention is not limited to the system shown and described. f 1 Of the accompanying drawings: Figure l is a perspective view of a portion of a desk, illustrating the manner inwhich the system ofthe invention may be mounted and used therein;

Figure 2 is a plan view of a portion of the system vwhen not in use;

Figure 3 is a front elevation thereof; Figure 4 lsa :side elevation thereof; Y Figure 5 is a front elevation of the sys- 55 temwhen in use; Figure 6 is a side elevation of a portion thereof,

f Figure 7 illustrates the rst card prepared when the account is started or the initial card of the year, if the account runs over frointhe preceding year;

F'gure 8 illustrates the cards subsequently em loyed for the entry yof various items.;

suc i as the .subsequent calls of a physician; n

Figure 9 is a rear elevation ofone of the card-containingsections; Y Figure l0 is a side elevation thereof;

igure ll is a section online 11-11 of Figure 12,' Y ,y 70

kFigure l1a is a detail section illustrating the manner in which the card-containing sections cooperate. Y n u Figure l2 is a front elevation thereof; and: Figure v13 `is a perspective View of an T5 auxiliary container employed with lthe sections ,shown in Figures 9 to 12, inclusive. Y Referring to the drawings, 20, 20 are sections for containing the account cards. These sections are preferably formed of metal and are arranged to be slid relatively to each other, in the manner illustrated in Figures l, 5and 6 by'beingprovided on their backs with metallic stra s 2l, 21 (Figures 9 `to 12) and on their aces with vertical 85 ,4 flanges 22, 22, thejflanges 22 on one section being adapted vto engage under straps 21 of the preceding section (Figure lla).

As is clearly apparent in .Figure 12,-the f flanges 22 extend to a distance equal to the 90 Vwidth of the sheet metal from which the sections,V are formed from the bottom of the section, so that the'lower edges 23, 23, when engaged with straps '2l' at 24 (Figure 10), will hold the sections in alignment as shown `in Figure 5. l The flanges 22 are cut-away downwardly fromthe tops of the sections It will be apparent from the foregoing that the back ot each sect-ion :forms the front of the section immediately behind the same. The front for the lirst section is, however', formed of a plain plate 27 either of'metal or of the material ot the desk, 'formed pretterably in a manner similar to the fronts ot the drawers in the desk. The plate 27 is provided with straps 21 for sliding on the flanges 22 of the iirst section and with a knob 2S and with a suitable form oi lock indicated at 29.

In order to economize on the use o't metal, the bottoms ot the sections are formed ol bent over flanges 30 which need not extend over the entire bottom since auxiliary con-- tainers 31, 31 (Figure 13) of suitable material such as card board are preferably provided for mounting in sections 20. The containers 31 comprising box-like structures each formed with a front wall 32, provided with a tab 33 on its upper end, side walls 3l and 35 and a bottom 36. The containers 31 are prel'e ably so formed that two or more may be placed in each section 2O to divide it into a number of removable compartments as indicated in Figures 1.` 2,` and 5. the container 31 being easily removable by engagement oit tabs 33 with the iingers.

In Figures 7 and 8. the preferred 'forms of cards for use in the system are shown. rlhese comprise the initial cards 37 and the subsequent cards. lVritten across the tops of these cards are the abbreviated names of the months whereby a record of the statements rendered is kept. Immediately beneath the names of the months on the left ot' the cards is a space indicated at 38 for the name and address ot the patient or client, etc. On the right ol2 space 3S are two spaces 39 and 40, the upper one 39 being tor the balance and the lower one 40 `tor the amount forwarded from a preceding card, for example, the card ot the precedingr year when the account runs from one year to another. The spaces 38. 39 and l0 constitute the visible portion of card 37 when sections 20 are in the position shown in Figures 1. 5 and 6.

Beneath the space 38 is a space ll1 for the date services were rendered, a second space l2 below space 41, designating to or for whom the services were rendered, and a third space lf3 below space 42 for the age and occupation ot the patient, client. ete. Beneath space 40 and to the right olf space 4.1 is a space 44 lor the amount charged when the account was instituted, a space fili below space all ior the total ot the amounts forwarded and charged and a space 40, below space 45 ior the amount paid on account. Below spaces l5 and 16 the lower portion 47 of the card is blank for the insertion of remarks. the health record et a patient, etc. Card i8 is in every way similar to card 37 with the exception that the card cut away at the top so that the names of the months and the naine and address ot the patient or client. etc., ot card 37 may be used throughout the year. As many ot cards i-8 are employed with the initial card 37 as are necessary to cover the items entered in the account and the status thereof, the spaces 39 and L.l0 oi card 4.8 being on a tab adapted to appear at the right of the space 38 on card 37 when cards L18 are placed in i'ront et card 37.

In the use ot the system, which will here be explained in connection with a physicians account, when a first call is made, the card is lilled out in the manner shown in Figure 7. It the wiie of Mr. James L. Smith, for example, has called the doctor, alter the visit he enters the name of James L. Smith and his address in space 38. In space lil he enters the date oit the call, October 31, 1924;; in space 42 he places the patients name. Mrs. J. L. Smith and in space 43, her age, 35, and her occupation, housewife.A In space i7 the condition of irs. Smith may be entered. In space 114 he enters the charge ($25.00) for the call and since this is a new account he enters the same amount in space It Mr. Smith pays him $15.00 prior to the iirst ol the month or whenever statements are Inai'ed, this is entered in space 4G. The amount paid is then subtracted trom the total in space l5 and the balance carried up to space 30 where it is plainly visible.

lVhen a second call is made, a card 48 is used. rlrssnming that the daughter, Margaret, of Mr. and Mrs. Smith was ill on December 21, 1924. the dale ot the call, December 21, 1021i is entered in space 41, the name ll'largaret Smith in space 12, the age, 5, of Margaret Smith and her occupation, none. in space lf-l. The condition el Margaret Smith may be entered in space Li7. The amount. $10.00, forwarded from the -first card is placed in space 40, the charac $25.00 'tor the second all is placed in space Lisi, the total ot the above ai'nounts, $35.00, is placed in space -l-, and il Mr. Smith pays 2515.00 on account betere January 1, 1025. this is placed in space l0 and subtracted from the amount $35.00. in space 45. the balance $20.00 being carried up to space Since cards 118 are placed. in succession in iti-ont et card 37, all the cards being' placed in containers 3l in sections 20, the system always shows the status ot the account: of each part-y at a glance.` the name et the patient and his address beine' written only tions as shown in Figure 1, as will be understood. The names and addresses and balances due are then copied onto the memo- Thefmonth for which the lstatements .are

mailed is checked ony the nam'e of the month appearing at thetops of card 37. Accordingly when an .account becomes delinquent it appears on the visibleportion of the cards that a statement'has been mailed for. several months v.with no." response. Vari-colored cards similar to cards 37 and 48 may then be substituted to more contrastingly call attention to the delinquency of the account.

It is to be noted that in practice what little mechanical operation the system may require may be accomplished by the use of the left. hand only, the right hand being free to write in entries or to fill in memorandum statement blanks. Any suitable form of stopr may be employed on the last section to prevent entirely removing the sections from the drawer opening by accident.

Modifications of the invention may be resorted to Without departing from the spirit thereof or the scope of the appended claims.

That is claimed is:

l. An account system comprising aplurality of sections for receiving account cards, and means for connecting said sectionsl for limited, relative, sliding movement, said means comprising straps on the backs of said sections and `flanges on the fronts of said sections, the flanges of one section being slidably embraced by the straps of the preceding section.

`2. An account system comprising a plurality of sections for receiving account cards, and means for connecting said sections for limited, vertical sliding movement relative to each other, said means comprising straps on the backs ofthe sections and flanges on the fronts of the sections, the straps on one section'slidably embracing the flanges on a succeeding section.

3. An account system comprising a plurality of sections for receiving account cards and adapted to be moved inwardly and outwardly of a drawer opening, means for connecting said sections for limited, Vertical sliding movement relative to each other, said means comprising straps on the backs of the sections and flanges on the fronts of the sections, the straps on one section being adapted to slidably embrace the flanges on a succeeding section, and a front plate having straps on its rear face adapted to slidably embrace the flanges on the foremost section so as to be capable of limited, vertical movement relative to said foremost section.

4. In an account system, a plurality of sections slidable on each other, andmeans for slidably connecting the sections together so that they will assume a stepped formation, said means comprising a strap on one section and a flange on another section, the flange being embraced by said strap and being of a length less than that of the strap 4stepped formation.

by al distance equal tothe desired amount of displacement between. the sections when in 5. Inj an account system, a plurality of relatively slidable sections fork holding account rcards each section comprising an open frame, and an auxiliary conta-ine:` seated in each section.

6. In an account system, a pluralityof relatively slidable sections for holding account cards each section comprising an open frame, and an auxiliary container removably seated in each section.

7 LIn an account system, a plurality of relatively slidable sections for holding account cards each section comprising an open frame, and a plurality of auxiliary containers seated in each section.

8. An account system comprising, in combination, a plurality of sections connected together but movable into stepped relationship, sets of cards adapted to be received in said sections so that portions thereof are visible, each of said sets comprising an initial card having a space for the name of the debtor and a space for the balance due on the visible portion thereof and a subsequent card adapted to be placed in front of the initial card, the subsequent card being cut away at the portion correspondinor to the name space on the initial card but having a visible portion provided with a space for the balance due.

9. A card system for keeping accounts comprising a set of cards including an initial card and one or more subsequent cards, said initial card having a space adjacent its upper edge for a name, and al space, also adjacent the upper edge, for a balance, said subsequentr cards being adapted to be placed in front of the initial cards and being so formed that the name space on the initial card will be visible, the subsequent cards each having a tab overlying the balance space on the initial card and providing a space on the tab for a subsequent balance.

10. A set of cards for use in an account system comprising an initial card having a space adjacent its upper edge for a name, a space also adjacent its upper edge for a balance due, and means extending across the initial card, also adjacent its upper edge for indicating statements rendered, and a subsequent card having the portion corresponding to the name space of the initial card and that portionon which the months of the year are indicated cut away, thus providing a tab containing a space for a balance due, the tab being adapted to overlie the corresponding portion of the initialcard.

11. An account system comprising an initial card and subsequent cards each having portions adapted to be rendered visible and other portions normally invisible, said initial card having a space for a balance due on its visible portion, said subsequent earcls having; the iliortion correspondingr to the first space eilt away but; being otherwise similar to the iiiil'izrl cards, whereby the naine and :iflrlres: need be written only once each year.

`l2. A set ol Cards for use in an account system comprising one card having an upper marginal part of which Contains means for indicating statements rendered, and one 0r more other cards formed with tabs adapted 10 to overlie part of the said marginal portion, said cards as a set being s0 constructed that means indicating statements rendered will be visible at all times.

JOHN B. ILKINSGN.

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