US2311052A

US2311052A - Accountant's apparatus

Info

Publication number: US2311052A
Application number: US371800A
Authority: US
Inventors: Hurup Rolf
Original assignee: Individual
Current assignee: Individual
Priority date: 1938-10-21
Filing date: 1940-12-26
Publication date: 1943-02-16
Anticipated expiration: 1960-02-16

Description

Filed Dec. 26, 1940 5 Sheets-Sheet 1 INVENTOR ROLF HU/PUP BY lnaflwww ORNEY Feb. 16,1943. R. HURUP ACCOUNTANT S APPARATUS 5 Sheets-Sheet 2 Filed De 26 1940 v NM INVENTOR ROLF HU/EUP "U6 y M 5 Sheets-Sheet 3 INVENTOR ROLF HURUP BY R. HURUP ACCOUN I'ANT S APPARATUS Filed D60. 26, 1940 reb. 16, 1943.

ATTORNEY 5 Sheets-Sheet 4 INVENTOR ROLF HURUP ATTORN EY R. HuRuP' ACCOUNTANTS APPARATUS Filed Dec. 26, 1940 Feb. 16, 1943.

Feb. 16,1943. R. Hum? I 2,311,052

ACCOUNTANT S APPARATUS Filed Dec. 26, 1940 .5..S hee'ts-Shet s INVENTOR p04; HURUP BY Y flafld- W ATTORNEY Patented Feb. 16, 1943 2,311,052 ACCOUNTANTfS APPARATUS Rolf Hurup, Minneapolis, Minn.

Application December 26, 1940, Serial No. 371,800 In Sweden October 21, 1938 12 Claims. 7 Cl. 282-29) This invention has relation to an apparatus for employment in connection with the posting of accounts, and the general purpose of the invention is to provide an apparatus adapted to be advantageously used by persons engaged in ac-- counting work toward the procurement of accuracy of posted accounts.

An object is to provide an apparatus of the present character which will be of novel and improved construction.

A further object is to provide an apparatus for use in connection with the posting of accounts -wherein will be incorporated various improved features and characteristics of construction novel both as individual entities of the apparatus and in combination with each other.

And a further object is to provide an apparatus for employment by persons engaged in accounting work to the purpose of the procurement of accuracy of posted accounts which will be of simple and inexpensive construction and will be constituted as herein illustrated and described.

With the above objects in view, as well as others which will appear as the specification proceeds, the invention comprises the construction, arrangement and combination of parts as now to be fully described and as hereinafter to be specifically claimed, it being understood that the disclosure herein is merely illustrative and intended in no Way in a limiting sense, changes in details of construction and arrangement of parts being permissible so long as within the spirit of the invention and the scope of the claims which follow.

In the accompanying drawings forming a part of this specification,

Fig. 1 is a top plan View of an apparatus including the principles of the invention disclosed as when applied to use;

Fig. 2 is a longitudinal sectional view of the apparatus, taken on line 2-2 in Fig. 1;

Fig. 3 is a transverse sectional view of said apparatus, taken on line 3-3 in Fig. 1;

Fig. 4 is a detail sectional view, taken on line 4-4 in Fig. 1;

Fig, 5 is a detail sectional view, taken on line 5-5 in Fig. 1;

Fig. 6 is a detail sectional view, taken on line 66 in Fig. 1;

Fig. '7 is a plan View of an ordinary type of journal sheet, so-called, customarily employed in the posting of accounts;

Fig. 8 is a fragmentary plan view disclosing the journal sheet of Fig. 7 and an account sheet, so-called, also customarily employed in the posting of accounts, applied to said journal sheet in accordance with the teaching of the invention;

Fig. 9 is a view corresponding with the disclosure of Fig. 8, but showing a different account sheet applied to the journal sheet in manner according to the invention;

Fig. 10 is a front plan view, on a reduced scale, of an apparatus of modified construction including features and characteristics of the invention;

Fig. 11 is a rear plan view of the apparatus of Fig. 10;

Fig. 12 is a detail sectional view, taken on line |2-I2 in Fig. 10; and

Fig. 13 is a detail sectional view, taken on line I3I3 in Fig. 11.

As is well known to accountants and bookkeepers, there are various items of account which are common to an account sheet and a journal sheet, and it is common bookkeeping practice, in the interest of efliciency, to cause account items which are common to an account sheet and a journal sheet to be simultaneously posted upon the account and journal sheets. That is, common account items are posted upon an account sheet while superimposed upon a journal sheet and caused to be duplicated upon the journal sheet, through the medium of carbon paper, or other duplicating material, placed between the account and journal sheets.

An ordinary journal sheet, denoted l5, of type customarily employed in the posting of business account items contains indicia which is more or less standard, including vertical, juxtaposed columns, each represented |6,.for providing appropriately headed fields, indicated I], |8, |9, v2|), 2| and 22, upon said journal sheet intended to be utilized for the posting of business account items. In the disclosure as made, each of the fields H, H), 28, 2| and 22 is constituted as two vertical, juxtaposed columns l6, one marked ,Debit andthe other marked Credit, and the field I8 is constituted as a single vertical column It. In the instance of each of the fields I9, 2!}, 2| and 22, there is a heading over the Debit-Credit entry of the field designating that the field has relation to its own particular type of item of bookkeeping. The headings as shown for the fields l1, I9, 20, 2| and 22 are Accounts receivable, Accounts payable, Cash, Merchandise and Merchandise sales, respectively,

' and the heading for the field I8 is Balance contion of items of account which are the same as are required to be posted at one or the other of fields such as IT, I9, 20, 2| and 22 upon a journal sheet,

and an appropriately headed field, indicated'26;

for the reception of items of account which are the same as are required to be posted at a field such as i8 upon said journal sheet. Each field 25 is constituted as two vertical, juxtaposed columns 24, one marked Debit and the other marked Credit, and each field 25 is constituted as a single vertical column 24.

It is to be understood that the journal sheet can include fields such as I], I9, 20, 2| and 22 additional to or other than those illustrated and hereinbefore enumerated, and that the account sheets employed will be of as many different types as there are different fields such as H, I9, 20, 2| and 22 to be utilized upon the journal sheet. That is, supposing account items for duplication upon a journal sheet to be those as disclosed in Fig. '7, five different typesof account sheets 23 will be employed, as follows:-on-e

type including fields

25 and 26 corresponding to and having designations the same as the fields I1 and 18, respectively; a second

type including fields

25 and 26 corresponding to and having designations the same as the fields I9 and I8, respectively; a third

type including fields

25 and 26 corresponding to and having designations the same as the fields and I8, respectively; a fourth type including fields and 26 corresponding to and having designations the same as the fields 2| and I8, respectively; and a fifth type including fields 2-5 and 26 corresponding to and having designations the same as the fields 22 and I8, respectively.

All of the fields l1, l9, 2!], 2| and 22 upon the journal sheet l5 are of equal width, and the field 25 upon each account sheet 23 will have the same width as each of said fields l1, I9, 20, 2| and 22. Likewise, the field 26 upon each account sheet will have width equal to that of the field l8 upon the journal sheet. Desirably, all of the fields of both the journal sheet and the account sheet are provided with equally spaced markings or indicating lines for the entry of account items. 1

The invention presents a novel and improve apparatus for use in connection with the blind posting of account items upon a journal sheet by duplication of account items as posted upon an account sheet designed and constructed with the end in view that said account items will be accurately posted upon said journal sheet, and the apparatus incorporates several novel and improved features and characteristics designed and posted upon an account sheet, and said invention and apparatus also have relation to the matter of posting account items upon a journal sheet so that there can be ready and easy discovery of any money field account items which might possibly become inadvertently posted at improper fields or locations upon the journal sheet.

A panel board 21 of rectilinear configuration includes a flat front surface of length and width to nicely receive a journal sheet I5 which is to be posted disposed fiatwise upon the panel board. Desirably, the panel board will include supporting elements 28 adjacent the upper edge of its back side so that the panel board when rested upon a desk or other supporting surface will be tilted toward a user.

Clips

29, 29 adjacent two of the corners of the front surface of the panel board 21 are for re leasably retaining an end portion, the right end portion as shown, of a journal sheet spread across said panel board, and a clamp arm 35 is for releasably retaining the end portion, the left end portion as shown, of the journal sheet opposite the

clips

29, 29 against the panel board.

A cylindrical retaining and guide rod 3|, disposed longitudinally of the panel board and situated in slightly spaced relation to its upper edge, is mounted at its opposite ends in spaced apart

bearings

32, 32 rigid with the upper opposite corners of said panel board. As disclosed, the retaining and guide rod 3| is situated at elevation below the fiat front surface of the panel board, out of the way, to offer no interference with the operations of a user of the apparatus.

The upper end 33 of the clamp arm 3|] is rotatably mounted upon and fixed against longitudinal movement along the retaining and guide rod 3|, and the lower end portion 34 of said clamp arm suitably and conveniently supports a latch element 35 adapted to be releasably engaged with a keeper element 36 suitably and conveniently mounted upon the panel board 21 at location adjacent its upper edge. The keeper element 36 is constituted as a flexible wire fixed to the panel board, and a release element 31 slidably mounted in the latch element 35 includes a rounded head 38 of the release element adapted to be depressed against said keeper element 33 to actuate the keeper element to the released position of the latch element. The latch and keeper elements are caused to be assembled together while the release element is in elevated position merely by causing said latch element to be inserted into an opening 39 in the panel board surrounding said keeper element so that a portion of said latch element snaps past said keeper element and the keeper element situates itself in front of said portion, and when the latch and keeper elements are assembled, the clamp arm 3|] is engaged against the journal sheet at the time upon said panel board. When said clamp arm is to be swung upwardly upon its axis. as when a journal sheet is to be placed upon or removed from the panel board, the release element is held depressed against the action of the coil spring normally urging said release element upwardly until the latch element has been moved outwardly to position clear of said keeper element, as will be understood.

A gripping entity 40 of the apparatus is for releasably securing an end portion, more explicity, the left end portion, of any one of the account sheets 23 upon the panel board so that the secured account sheet can be disposed fiatwise upon a journal sheet retained upon said panel board. The gripping entity 40 is also adapted to fasten an edge'portion of a sheet of carbon paper 4!, or equivalent, placed between the account and journal sheets for duplicating purposes.

Said gripping entity 40 includes an elongated body 42 thereof disposed laterally of the panel board and integrally supported at its upper end by a tubular element 43 slidably and rotatably mounted upon the cylindrical retaining and guide rod 3l. Said retaining and guide rod includes spaced apart, longitudinally alined groove seats 44 at its front side, and the tubular element 43 suitably and conveniently supports a spring pressed ball 45 adapted to be resiliently urged into any one of the groove seats 44, The construction and arrangement are such that the resiliently urged ball 45 will be alined with the groove seats 44 when the gripping entity 40 is in contiguous relation with the panel board 21 and will be out of alinement with said groove seats when said gripping entity is swung upwardly about the retaining and guide rod 3| as an axis. The lower edge portion of the front surface of the panel board 21 is provided with spaced apart, longitudinally alined slots 45, including a slot 46 in alinement laterally of said panel board with each of said groove seats 44, and the elongated body 42 of the gripping entity 4D integrally carries a locking lug 41 adapted selectively to lie in the slots 46 when said gripping entity is contiguous with the panel board. The gripping entity 40 is adapted to be adjusted longitudinally of the panel board, thus to adjus the panel board for the gripping entity adapted 1y supported, as at 50, upon the elongated body for swinging movement toward and away from the elongated gripping strip 48, is normally resiliently urged against said elongated gripping strip by means of spaced apart coil springs 5| each having one of its ends engaged against said elongated body and its opposite end engaged against said gripping piece. The gripping piece 49 and the gripping strip 48 constitute complemental means of the gripping entity for releasably retaining the difierent account sheets upon the panel board, and a longitudinally extending shoulder 52 of the elongated body 42 at the inner side or edge of said gripping strip constitutes locating and alining means for the account sheets against which the extreme edge, the left edge as shown, of each account sheet placed in the apparatus is adapted to be engaged. A finger piece 53 secured upon the gripping piece 49 at the side thereof opposite the side of said gripping piece adjacent the gripping strip 48 is for easy accomplishment of separation of said gripping piece and gripping strip, against the resilient action of the coil springs 5|, as when an account sheet is to be assembled with or disassembled from the gripping entity.

The elongated gripping piece 49 is provided with index lines 54 having correspondence to the horizontal markings or lines upon the account sheets, and said index lines 54 are suitably numbered. as at 55. Also, a pointer 56 slidably mounted upon the elongated gripping piece 49 is adapted successively to be moved one number at a time to each of the various numbers indicated 55. More explicitly, the pointer 56 is adapted to be adjusted one number downwardly along said gripping piece 49 with completion of blind postings upon each line of the journal sheet by duplication of postings upon the account sheet, thus to give visible indication of the next line upon said journal sheet which is to be blind posted. Of

to situate account sheets at appropriate, proper locations for the simultaneous posting of account items upon the account and journal sheets.

When said gripping entity 40 is at any one of its stop positions and against the panel board, with the resiliently urged ball and the locking lug 41 in the corresponding groove seat 44 and slot 46, respectively, the gripping entity is positively located upon said panel board. In'order to adjust said gripping entity from one of its stop positions to any other of its stop positions, the

elongated body 42 is first swung upwardly about its axis to cause the resiliently urged ball 45 to be moved from the groove seat 44 at the time engaged by said ball and to position out of alinecourse, each account sheet is assembled with the gripping piece 49 at location longitudinally thereof situating the line or lines of the account sheet to be posted over or alined with the line or lines of the journal sheet intended to be blind posted. The pointer 56 is held to the grip-ping piece 49 by a shank 51 in a hole through said pointer and slidably disposed in a longitudinal slot 58 in said gripping piece, a cross piece 59 upon said shank 51 at the under side of the gripproviding the stop position to which it'is intended to adjust said gripping entity, and is finally swung downwardly to position against the panel board. Upon downward swinging of said elongated body when in proper alinement with laterally alined groove seat and slot at a stop position, the resiliently urged ball 45 and the locking lug 41 will evidently enter said groove I ping piece, a button 60 on the shank at the outer side of the pointer, and a small coil spring 6! upon said shank and seated under compression between said button and said pointer. The button B0 constitutes a finger piece for easy manipulation of the pointer.

The panel board 21 is provided with spaced markers, represented 62, 63, 54, 65 and 86, and the elongated body 42 of the gripping entity 4:: rigidly supports an indicator 6! having reference to said spaced markers 62, E3, 64, 65 and 66. Also, said panel board is provided with transversely alined sets of markers, denoted 88, 68 and 69, 69 and 10, ill and H, H and I2, 12, respectively, upon the upper and. lower portions of the panel board, with which sets, respectively, the fields l1, I9, 20, 2! and 22 of a journal sheet are adapted to be alined. The different stop positions upon the panel board for the gripping entity 40, each provided by laterally alined gripping seat and slot, are numbered 13, l4, 15, E5 and H in Fig. 1 of the drawings. When said gripping entity is at stop position 13 the indicator 6'! will be at the marker 62- and an account item to be posted upon an account sheet and duplicated upon the journal sheet l5 at the field I! will be alined with the set of markers 68, 83. When the gripping entity is at stop position 14 the indicator will be at the marker 63 and an account sheet item to be duplicated at the field 19 will be alined with the set of markers 69, 69. When the gripping entity is at stop position 15 the indicator will be at the marker 64 and an account sheet item to be duplicated at the field 29 will be alined with the set of markers 19, Ill. When the gripping entity is at stop position 16 the indicator will be at the marker 65 and an account sheet item to be duplicated at the field 2| will be alined with the set of markers H, H. And when the gripping entity is at stop position T5 the indicator will be at the marker 56 and an account sheet item to be duplicated at the field 22 will be alined with the set of markers l2, l2. For the purpose of easy differentiation among the several markers, these may be distinctively different. As shown, the markers E2, 58, 68 are red, the markers 63, 69, 69 are blue, the markers M, l0, 10 are purple, the markers 65, H, H are green, and the markers 66, l2 12 are orange.

As will be apparent from Fig. '7 of the drawings, all account items to be posted at the field i8, headed Balance control, upon the journal sheet l5 are in a single column, and the construction and arrangement are such that account items for said field It can be posted upon each of the different account sheets, at the field 26, headed Balance, and duplicated upon the journal sheet while the gripping entity 40 is situated at the first stop position 13 at the left, each field 26 being placed at the same distance from the left end of the account sheet having the field and so as to be properly alined with the field [B when the gripping entity All is at said first stop position 13. Also, additional account items, not necessary to be mentioned, can be posted upon each different type of account sheet and duplicated upon the journal sheet l5 while said gripping entity is at said first stop position.

Within the disclosure of the invention, the fields of the difierent account sheets could be situated upon said account sheets so as to be at equal distance from the left ends of the account sheets. That is, the field 25 upon an account sheet for receiving account items to be duplicated at the field ll upon a journal sheet could be, for example, at the same distance from the left end of the account sheet as is the field 25 upon a different account sheet for receiving account items to be duplicated at the field I9, or at any of the other money fields, upon a journal sheet. In such an event, the stop positions '14, 75, 7'5 and 11 would be at equal distance apart, and said stop position 14 would be at this same distance from the initial stop position 13 plus a measurement representing the width of the field l8, situated upon the journal sheet l5 between the fields I! and l 9 in the disclosure as made. However, were the fields 25 having reference to the different money fields, ll, i9, 25 2| and 22, upon a journal sheet spaced equidistantly from the left ends of the account sheets there would obviously be opportunity for inadvertent incorrect posting extremely hard to later discover of money field account items of an account sheet upon a journal sheet. That is, money field account items which should be posted, properly, at specific ones of said fields ll, !8, 2t, 2! and 22 could possibly become posted at wrong money fields upon a journal sheet in vertical alinement with the journal sheet money fields where erroneously included and thus not easily discoverable.

While a money fiel such as 25 upon an ordinary account sheet is required to be within a limited range along the length of the account sheet, such range is of greater magnitude than is required for the width of any of the money fields ll, I9, 25, 2!, 22 and 25, which are, as disclosed, of the same width. To the end that money field account items posted upon a field 25 of an account sheet and duplicated blind upon a journal sheet I5 will be alined with, and. only with, the particular money field, l1, I9, 29, 2| or 22, upon said journal sheet intended to receive said money field account items, the field 25 upon each of the difierent types of account sheets employed is placed at a different distance, within the range permissible, from the left end of the account sheet than is the money field upon any of the other types of account sheets, and the stop positions l3, 14, T5, 15 and H are situated upon the panel board 2! to cause the field 25 of each different type of account sheet to be alined with its proper field upon the journal sheet when the gripping entity 40 while holding the account sheet is at the corresponding and proper stop position. Stated differently, the fields 25 having relation to the different fields ll, I9, 26, 2| and 22, respectively, are each at variable distances from the left ends of the account sheets, and the stop positions are spaced to make possible the selective alinement of fields 25, I1 and 25, I9 and 25, 20 and 25, 2! and 25, 22, respectively. Evidently, in order to obtain alinement of a money field 25 upon an account sheet 23 at a certain distance from the left end of the account sheet with a corresponding money field upon a journal sheet, the corresponding stop position upon the panel board will be situated substantially at this same distance to the left of said corresponding journal sheet money field. Therefore, for proper posting of any money field account item of the field 25 shifted or adjusted toward the left within the permissible range upon an account sheet there must be an oil-set shifting or adjusting of the corresponding stop position upon the panel board toward the right, and vice versa.

The construction and arrangement as illustrated and described, while not precluding the possibility of the duplication of money field account items posted upon an account sheet at erroneous money field locations upon a journal sheet, obviously preclude the possibility that any money field account item posted upon an account sheet and duplicated upon a journal sheet can be vertically alined with account items in any of the journal sheet money fields where erroneously included, thus to be difficult of discovery. Instead, the apparatus includes provision whereby an account item, more specifically, a money field account item, erroneously posted blind upon a journal sheet by duplication of a posting as made upon an account sheet will be of necessity out of vertical alinement with the money field in which erroneously placed, and thus situated where it can be readily and easily detected.

The apparatus disclosed in Figs. 10 to 13 may be substantially similar in most respects to the apparatus as hereinbefore described. An essential difference between the disclosures of Figs. 1 to 6 and Figs. 10 to 13, however, is that whereas the gripping entity 4% of the former is adapted to be manually moved to each of the difierent stop positions 13, M, 15, 1B and 11, the gripping entity of the latter is adapted to be mechanically moved from its normal location at the initial stop position 18, corresponding to the stop position 13, to each of its stop positions 19, 80, 8| and 82, corresponding to the stop positions 14,15, 16 and 11, respectively, and manually moved back toward and to said initial stop position 18.

A wound spring 83 suitably and conveniently mounted upon the panel board at its back side includes an end portion secured, as at 84, to the tubular element 43. Said wound spring 83 has potential capable of moving said tubular element 83 and the gripping entity 4!] supported thereby a considerable distance toward the right end of the panel board, and a stop element 85 fixed to said tubular element 43 is adapted to selectively engage against stop shoulders 86, 81, 88, 89 and 99, corresponding to the stop positions 18, I9, 80, BI and 82, respectively, of a lever 9| having one of its ends pivoted, as at 92, upon said panel board. All of the stop shoulders face toward the left of the panel board, and the wound spring is situated at the right. A tension coil spring 93, having one of its ends attached, as at 94, to an element fixed upon the pane1 board and its other end attached, as at 95, to the end portion of the lever 9| opposite its pivotal support, resiliently urges saidlever 9| toward said stop element 85. A link 96 has one of its ends pivoted, as at 9?, to the free end of the lever 9|, and the end portion of said link 96 opposite said lever 9| includes a longitudinally extending slot 98. A pin or small shaft 99 suitably and conveniently supported upon the panel board rotatably supports an intermediate portion I99 of a compound lever including a single rearwardly extending arm ||l| thereof having its rear or outer end pivoted, as at I92, in the longitudinal slot 98. Said compound lever also includes four L-arms which are rigid with each other and with the rearwardly extending arm llil. Each of the L-arms of said compound lever includes a vertical portion I93 and a horizontal portion I94 between the vertical portion and the small shaft 99. posed in openings through the panel board and are situated partially in front of and partially in back of said panel board, and the upper end of each vertical portion includes a manipulating key I upon its upper end at the front of and spaced from the panel board. Each vertical por-,

tion I43 of the compound lever is connected to the intermediate portion I99 by a horizontal portion I04 of said compound lever having length unequal to that of any of the other horizonal portions, the shortest connection between a vertical portion and said intermediate portion having substantially one-quarter the length of the longest connection, the next to shortest connec-- be the case upon depression of the next adj'acent manipulating key through the same arc,

and the statement just made is also true with respect to each of the manipulating keys, except; the "outermostonaand the manipulating keys;

The vertical portions I93 are slidably dis-.

Evidently, depression through an arc of disposed further outwardly. The lever 9| will be normally positioned so that the stop shoulder 89 is alined with the stop element 85, and, as is disclosed, there is a manipulating key I95 corresponding to each of the stop shoulders 81, 88, 89 and 99, respectively. a

The construction and arrangement will be such that upon depression of any one of the manipulating keys to thus cause the stop shoulder 86 to be withdrawn from the stop element 85, the lever 9| will be swung in direction away from said stop element a distance to cause the stop shoulder corresponding to the manipulating key which was depressed to be alined with the stop element. The wound spring 83 of course will cause the tubular element 43 and the gripping entity 40, rigid with said tubular element, to be moved toward the right until the stop element engages and is arrested by the stop shoulder with which alined. After actuation of the lever 9| the manipulating key which was depressed to cause the actuation will return to its normal position when released. The gripping entity 49 is adapted to be manually moved back toward and to its position where the stop shoulder 86 is engaged with the stop element 85. Clearly, upon manual movement of the gripping entity back to the stop position 73, or back to any of the other stop positions, the corresponding stop shoulder will become situated between the stop element and the Wound spring 83 in position to be engaged against by the side of said stop element which is in facing relation to said Wound spring.

What is claimed is:

1. An apparatus of the character described, comprising a panel board having a front surface adapted to receive a journal sheet for the posting of business account items spread out upon the panel board, means for releasably securing said journal sheet upon said panel board, a gripping entity adapted to support an account sheet for the posting of business account items in superimposed relation to said journal sheet while spread out upon said panel board, means for releasably securing an edge portion of said account sheet at said gripping entity, a guide rod upon said panel board and disposed longitudinally of said journal sheet, a tubular element rigid with said gripping entity and slidably mounted upon said guide rod, and spaced apart complemental means assembled with said panel board and said tubular element, respectively, for releasably securing the gripping entity in fixed relation to the panel board selectively at different locations lengthwise of said journal sheet.

2. An apparatus of the character described, comprising a panel board having a front surface adapted to receive a journal sheet for the posting of business account items spread out upon the panel board, a gripping entity adapted to support an account sheet for the posting of business account items in superimposed relation to said journal sheet while spread out upon said panel board, a guide rod upon said panel board and disposed longitudinally of said journal sheet, a tubular element rigid with said gripping entity and slidably mounted .upon said guide rod, spaced apart complemental means supported by said panel board and said tubular entity, respectively, for releasably securing the gripping entity in fixed relation to the panel board at each of different predetermined stop positions upon said panel board, means including a clip at one side of the panel board and a clamp arm at the opposite side of said panel board pivotally supportm ed upon said guide rod for releasably securing said journal sheet upon the panel board, and means for releasably supporting an edge portion of said account sheet to said gripping entity.

3. An apparatus of the character described, comprising a panel board having a front surface adapted to receive a journal sheet for the posting of business account items spread out upon the panel board, a gripping entity adapted to support an account sheet for the posting of business account items in superimposed: relation to said journal sheet while spread out upon said panel board, a guide rod upon said panel board and disposed longitudinally of saidjournal sheet, a tubular element rigid with said gripping entity and rotatably and. slidably mounted upon said guide rod, spaced apart complemental means assembled with said panel board and said tubular entity, respectively, for releasably securing the gripping entity in fixed relation to the panel board at each of different predetermined stop positions upon said panel board, means including a clip at one side of the panel board and a clamp arm at the opposite side of said panel board pivotally supported upon said guide rod for releasably securing said journal sheet upon the panel board, and means for releasably supporting an edge portion of said account sheet at said gripping entity.

4. An apparatus of the character described. comprising a panel board having a front surface adapted to receive a journal sheet for the posting of business account items spread out upon the panel board, a gripping entity adapted to support an account sheet for the posting of business account items in superimposed relation to said journal sheet while spread out upon said panel board, a guide rod upon said panel board and disposed longitudinally of said journal sheet. a tubular element rigid with said gripping entity and rotatably and slidably mounted upon said guide rod, and spaced apart complemental means assembled with said panel board and said tubular entity, respectively, for releasably securing the gripping entity in fixed relation to the panel board at each of different predetermined stop positions upon said panel board, said gripping entity being adapted to have swinging movement between a position contiguous with said panel board and a position spaced from the panel board, and said complemental means supported by said panel board being adapted to be in alinement with said complemental means supported by said tubular entity longitudinally of said guide rod when said gripping entity is contiguous with said panel board and the complemental means supported by the panel board being adapted to be out of alinement with the complemental means supported by the tubular entity when the gripping entity is swung to position in spaced relation to said panel board.

5. In a device of the character described, comprising a panel board having a front surface adapted to receive a journal sheet for the posting of business account items spread out upon the panel board, a gripping entity adapted. to support an account sheet for the posting ofbusiness account items in superimposed relation to said journal sheet While spread out upon said panel board, devices for mounting said gripping entity upon said panel board for slidable movement relatively to said journal sheet, means having potential to cause said gripping entity to be moved longitudinally of said journal sheet, and complemental stop elements assembledwith'said paneli board and? said gripping. entity, respectively, for-releasably securing the gripping entity in fixed relation to the panel board against tendency of said means to cause said gripping entity to be moved. longitudinally of the journal sheet.

6. An apparatus of the character described, comprising a panel board having, a front surface adapted to receive a journal sheet for the posting of business account items spread out upon the panel board, a gripping entity adapted to support an account sheet for the posting of business account items in superimposed relation to said journal sheet while spread out upon said panel board, devices for mounting said gripping entity upon said panel board for slidable movement relatively to said journal sheet, means having potential to cause said gripping entity to be moved longitudinally of said journal sheet, spaced apart stop positions upon said panel board, and complemental stop elements assembled with said. panel board and said gripping entity, respectively, for releasably securing the gripping entity in fixed relation to the panel board selectively at each of said stop positions against tendency of said means to cause said gripping entity to be moved longitudinally of the journal sheet.

'7. An apparatus of the character described, comprising a panel board having a front surface adapted to receive a journal sheet for the posting of business accounts items spread out upon the panel board, a gripping entity adapted to support an account sheet for the posting of business accounts items in superimposed relation to said journal sheet while spread out upon said panel board, devices mounting said gripping entity upon said panel board for slidable movement relatively to said journal sheet, means having potential to cause said gripping entity to be moved longitudinally of said journal sheet, spaced apart stop positions upon said panel board, complemental stop elements assembled with said panel board and said gripping entity, respectively, for securing the gripping entity in fixed relation to the panel board selectively at each of said stop positions against tendency of saidmeans to cause said gripping entity to be moved longitudinally of said journal sheet, and manually act-uable mechanism for actuating the complemental stop elements to cause said gripping entity to be released for movement by said means away from one of the stop positions and to position said complemental stop elements relatively to each other to cause the movement of said gripping entity to be arrested at another of said stop positions.

8'. An apparatus of the character described, comprising a panel board having a front surface adapted to receive a journal sheet for the posting of business account items spread out upon the panel board, a gripping entity adapted to support an account sheet for the posting of business account items in superimposed relation to said journal sheet while spread out upon said panel board, a guide rod upon said panel board and disposed longitudinally of said journal sheet, a tubular element rigid with said gripping entity and slidably mounted upon said guide rod, spaced apart complemental means supported by said panel board and said tubular entity, respectively,

for releasably securing the gripping entity in.

fixed relation to the panel board at each of different predetermined. stop positions upon said panel board, means for'releasably securing said journal sheet up'onrthe panel board; and means for releasably supporting an edge portion of said account sheet to said gripping entity.

9. An apparatus of the character described, comprising a panel board having a front surface adapted to receive a journal sheet for the posting of business account items spread out upon the panel board, a gripping entity adapted to support an account sheet for the posting of business account items in superimposed relation to said journal sheet while spread out upon said panel board, a guide rod upon said panel board and disposed longitudinally of said journal sheet, a tubular entity rigid with said gripping entity and slidably associated with said guide rod, and spaced apart complemental means assembled with said panel board and said tubular entity, respectively, for releasably securing the gripping entity in fixed relation to the panel board at each of different predetermined stop positions upon said panel board.

10. An apparatus of the character described, comprising a panel board having a front surface adapted to receive a journal sheet for the posting of business account items spread out upon the panel board, a gripping entity adapted to support an account sheet for the posting of business account items in superimposed relation to said journal sheet, devices for mounting said gripping entity upon said panel board for movement longitudinally of said journal sheet, and means for causing said gripping entity to be moved step by step longitudinally of said journal sheet.

11. An apparatus of the character described, comprisingca panel board having a front surface adapted to receive a journal sheet for the posting of business account items spread out upon the panel board, a gripping entity adapted to support an account sheet for the posting of business account items in superimposed relation to said journal sheet, devices for mounting said gripping entity upon said panel board for movement longitudinally of said journal sheet, and means for causing said gripping entity to be moved a predetermined distance relatively to said journal sheet. Y

12. An apparatus of the character described, comprising a panel board having a front surface adapted to receive a journal sheet spread out upon said panel board, said journal sheet having fields thereof disposed in juxtaposed columns each for the posting of business account items and including a plurality ofdifferent money fields upon said journal sheet, a gripping entity adapted to selectively support, one at a time, different account sheets for the posting of business account items in superimposed relation to said journal sheet While spread out upon said journal sheet. said different account sheets including an account sheet with money field corresponding to each of the money fields upon said journal sheet and the money fields upon each of the different account sheets being situated at position longitudinally of the account sheet different from the money fields upon all others of said different account sheets, devices for accomplishing movement of said gripping entity longitudinally of said journal sheet, and means for causing the money field upon each account sheet to be alined with the money field upon said journal sheet to which said money field of the account sheet has reference.

ROLF HURUP.