US1669809A

US1669809A - Bookkeeping appliance

Info

Publication number: US1669809A
Application number: US114413A
Authority: US
Inventors: Don B Card; Barnes Horace
Original assignee: Individual
Current assignee: Individual
Priority date: 1926-06-08
Filing date: 1926-06-08
Publication date: 1928-05-15
Anticipated expiration: 1945-05-15

Description

'May 15, 1928.

D. B. CARD ET AL BOOKKEEPING APPLIANCE Filed June 8. 1926 2 Sheets-Sheet 1 W X 5 mi" INVENTORSI m gm . May 15, 1928. 1,669,809

D. B. CARD ET AL.

BOOKKEEPING APPLIANCE Filed June 8, 1926 2 Sheets-Sheet 2 INVENTORS.

Patented May 15, 1928.

UNITED STATES 1 1,669,809 PATENT OFFICE.

DON B. CARD AND HORACE BARNES, OF I ORTLAND, OREGON.

BOOKKEEPING APPLIANCE.

Application filed June 8,

This invention relates to improvements in manual bookkeeping apparatus; and has for its principal object the provision of devices of simple construction wherewith a carbon copy of entries on various separate accounts may be made and accumulated with facility on a proof-sheet in convenient columnar arrangement through which absolute proof of all posting entries may be readily had at any time and any errors therein may be easily detected and located.

Other objects and advantages residing in our invention, and objects relating to details of construction and arrangement of parts will be readily apparent in the course of the detailed description to follow.

The accompanying drawings illustrate by way of example one form of our invention, in which:

Figure 1 is a perspective view of a book keeping appliance embodying our invention.

Fig. 2 is a top plan view of the same, partly broken away.

Fig. 3 is a View in vertical cross section on line 33 of Fig. 2.

Fig. 4 is a view in front elevation of a detail of the invention on an enlarged scale.

Fig. 5 is a vertical cross sectional View on line 5-5 of Fig. 4.

Referring to said views. the reference numeral 1 indicates a base of rectangular configuration having an upper writing surface 2 formed of an inserted sheet of smooth. surfaced material. At the left hand side of said base and adjacent the corners thereof

brackets

3 and 4 are rigidly secured having apertures 5 formed therein to provide bearings, respectively, for the circular reduced ends or trunnions 6 of a metal rod 7 extend ing parallel with said left hand side of the base. Between its ends the rod is of cylindrical form in cross section except for a flattened portion 8 on its under side extending the full length thereof within said trunnions.

A clamp 9 comprises a horizontally disposed portion 10 adapted to be secured to said flattened portion of the rod by screws 11 and a downwardly extending flange 12 having a gripping edge 13 arranged to make close contact with the writing surface 2. Arms 14 are secured at each end of saidrod extending rearwardly where they are connected by springs 15 with lugs 16 offset from therespective bracket. The tension exerted" by the springs 15 tend to maintain positioned loosely. A screw-cap 1926. Serial Null/1,413.

the gripping edge 13 in yielding contact with the writing surface.

The upper surface of-the rod 7 is formed with a plurality of evenly spaced circular depressions 17 except for a space. at each end. A substantially rectangular slideblock 13 is formed withalongitudinal cir cular bore 19 adapted toreceive the rod 7. which bore breaks into the lower edge of the. block affording a slotted opening approximately the width of the flattened portion 8 of the rod. Plane faces 20 at each side of said opening are arranged to bear upon-the portions 10 of said clamp upon opposite sides of the rod. A vertical bore 21 extends from the top of the block into the bore 19 wherein a hardened ball 22 is 23 is threaded into the bore 21 and is recessed to retain a coil-spring 24 adapted to bear upon said ball and yieldingly press it into the respective depressions 17.

The centers of the depressions 17 are spaced apart the approximate distances separating the horizontal] lines 25 upon the proof-sheet 26 and ledger-sheets 27, to be more particularly described hereinafter. The slide-block is provided with a pointer 28 extending to within close proximity of the paper-sheets when laid upon the writing surface. Said pointer serves to indicate a space between the lines 25 in which the next item is to be written, and after each entry the slide-block is slidably moved upon the rod toward the operator so that the ball 22 is dislodged from a notch and is seated centrally in the next adjacent one, the strength of the coil-spring tension in the spring 24 being suflicient to ensure that the block will be adjusted upon the rod in relation to the several depressions by the com- Q bined effect of the spring andthe ball.

.Numeral 30 indicates a stop-plate disposed fiat-wise upon said base and formed with an elongated slot 31 adjacent each end through which securing screws 32 extend. Said screws project through the base and may be fastened by nuts 33 upon the underside to secure the stop-plate in the desired position. i v

. A clamp-plate 34 is provided to the rear of the clamp 9 adapted to extend under the rod 7 and having a downwardly turned gripping-edge" 35spaced rearwardly from the parallel to the gripping edge 13 of the clamp 9. The clamp-plate 34 is fulcrumed at 36 upon the stop-plate 3O whereat it is bent longitudinally at. an obtuse angle. For- .rardly of said fulcrum line slotted holes are formed in the clamp-plate through which and the base bolts 31' extend. Bow-springs iii; are positioned under the heads of the bolts 2.3T yieldingly retaining the clampplate at its forward gripping edge 35 in contact with the base. The rear portion 39 of the clan'ip-plate attords a lever extending the length of the plate through which the clamp-plate may be rocked to lift the gripping edge 35 for the insertion of paper sheets thereunder.

The operation of our invention may be described as follows: Both gripping edges 13 and may he raised by the operator at the same time by hearing down upon the rear portion 30 of the clamp-plate with the palm of the left hand and ginslain g the block 18 with the fingers thereof to rock the rod 7 and the clamp 9 therewith. \Vith the clampingedges thus elevated a. proof-sheet 526 with a sheet of carbon paper all) lyin thereover may be inserted under the clamps and their side edges brought against the stopplate an whereupon the clamps are released and will grip the sheets lirn'ily.

The proof-sheet with its overlying carbon sheet is designed to receive whatever records are impressed upon it until tilled or to cover a desired period of time. Other sheets, as shown at 27. are laid upon the carbon sheet to receive the original impression and are secured by being gripped by the clamp 9 only. The latter rocked to lift the grip ping edge 13} by the operator manipulating the block 18. The side edge 41 of the sheet 27 is then inserted under the clamp 9 and set against the downturned edge ot' the clamp-plate l-l a a guide-stop. The sheets 27 are provided with horizontal lines :25 similar in spacing; to the lines 2:. ol' the proofsheet and both

sheets

26 and 27 are provided with identically spaced vertical lines while the sheet 2? formed with a marginal space adjacent its side edge all that will cause the vertical lilies ol' the respective sheets to lie in register.

In practice and assuming a typical manner of use, the sheets 27 will be ledger-sheets applied to the collection of account data relatinc to a customer or a book account. These are kept in a loose-leaf hook or rack and are placed upon the proohsheet 26 to receive the entry when items from invoices or other sources: of original entry are to be posted.

\Vhen a fresh proof-sheet is placed upon the apparatus the block 18 will be re-located at the upper end of the rod 7 with the ball 22 seated in the first depression 17 so that the pointer will indicate the first. space between the horizontal lines 25. Said spaces on the prot'it-sheet will be hidden by the carbon paper and the pointer is provided to indicate where the ledger-sheets are to be placed thereover. The ledger-sheet 27 to receive the lirsti entry is placed under the clamp t) in the manner described so that its lirst vacant space will be positioned opposite the pointer and thus register with the first space on the proof-sheet. The entry is now made on the ledger-sheet with a pencil or still-pointed pen from the data on the in- (nice and an exact duplicate impression will be made on the proof-sheet: through the car bon paper.

The block 18 is then slidably moved along the rod so that the ball will engage within the next adjaeei'it de ncssion 17 and bring" the pointer to indicate the next vacant space of the proof-sheet. Simultaneously the. block may be manipulated as a lever to rock the rod in opposition to the tension of the springs 15 to disengage the gripping edge 15} from the ledger-sheet which may then he removed and replaced in its rack. The ledger-sheet to which the next invoice relates is then placed under the clamp S) with its lirst vacant line in register with the pointer and the inscription made thereon as just explained. The pointer is moved after each entry to indicate the next line on which an entry is to be made bel'orc the ledger-sheet just written upon is removed.

In this manner the proof-sheet is tilled or the invoices for a desired period are posted and the copies of the entries made are actflln'lllltlttltl in colunn'iar arrain emcnt on the proof-sheet which may then he used for the purpose of checking the accuracy of the posting- Positive proof of the correctness of the postings may be made by adding up the column ol. figures on the 'n'ooil -sheet; and comparing the total lhereol' with the sum of the invoieez-i. it there is agreenu'nt the items posted to the ledg r are rzei-t in amount.

The outer marginal edge l3 ol the ledgersheet may be utilized to inscribe the name or initials of the party to hom the invoice is made out and thus leaving a record upon the proof-sheet therebelow so that comparison of the names appearing on the invoices with the copies of names or initials shown on the. proof-sheet will also insure that items have been posted to the proper account and that. entries may be traced to the proper accounts in case of error.

When it is desired to send an exact copy of the. ledger entries to a customer as a statement a further sheet 4st is added. This sheet is desirably made integral with the ledgersheet and may he perforated at the fold 47 along the side edge -tl. This sheet -14 is provided with identically spaced lines 46 but does nothave the counterpart of the margin 4% so that only the data oiwlinaril v shown on a statement will appear thereon. At the end of any period for which the statement is to be rendered and alter the debit or credit balance, as the case may be, has been extended in the balance or extreme right hand column, the sheet 44 is detached at the perforation and mailed or otherwise delivered to the customer. Similar procedure would be in order in the case of an account with. a creditor.

Having described our invention, what we claim, is

1. A bookkeeping appliance, consisting in a base affording a writing-bed, a springpr-essed clamp secured to said base, a paperstop to the rear of said clamp, a pair of brackets mounted on said base. a bar journaled for oscillation in said brackets formed with notches on its upper face, a clamp secured to said bar engaging said base forwardly of said first-named clamp, means to yieldingly engage said forward clamp with the base, and a slide-block upon said bar including a pointer and having a detent engaging in said notches and affording means to release said forward clamp. I

2. A book-keeping appliance. consisting in a base, a clamp secured to said base provided with a paper-stop, a bar mounted for oscillation formed with a plurality. of spaced notches, a clamp secured to said bar forwardly of the first-named clamp, and a slideblock upon said bar provided with detent means engageable in said notches.

3. A book-keepingappliance, consisting in a base having a plane upper writing-surface, a bar mounted for oscillation on said base, a spring-pressed clamp secured to said bar and engaging said writing-surface, said bar being provided with spaced notch-es along its length, a block slidable on said bar and provided with a detent engageable in said notches, an indicator on said block, and a second clamp in spaced relation to said firstnamed clamp and affording a paper-stop therefor. i

4. In .a bookkeeping appliance, a bar mounted for oscillation having a plurality of spaced notches along its length, a clamp rigidly secured to said bar, springs connected to said bar tending to close said clamp, and a block slidable on said bar having a detent .engageable with said notches.

DON B. CARD. HORACE BARNES.