US2597579A - Multirecord accounting instrument - Google Patents

Description

May 20, 1952 L. s. GLEAVES 2,597,579

MULTIRECORD ACCOUNTING INSTRUMENT Fil ed May 17, 1951 4 Sheets-Sheet 1 PAYROLL JOURNAL 3nventor Ann/201x: J. GAE/H4615 firing y 1952 L. s. GLEAVES 2,597,579

MULTIRECORD ACCOUNTING INSTRUMENT Filed May 17, 1951 4 Sheets-Sheet 2 2O 20 Z0 Z0 30 28 26 24 A? n/ 27 36 5 24 C lnventor AA W/QE/VCE 5. 6454 1 59 4 Sheets-Sheet 5 Filed May 17, 1951 k0 GUBIO attorney May 20, 1952 s. GLEAVES MULTIRECORD ACCOUNTING INSTRUMENT 4 Shets-Sheet 4 Filed May 17, 1951 ACCOUNT LEDGER SALESMAN CASH PECEIPrs JOURNAL NAME NET DISC 3nventor LA W/GFA/C'f 1 G4 54 1 55 Gttorneg Patented May 2%, 1952 STTE MULTIRECOR-D ACCOUNTING INSTRUMENT Application May 17, 1951, Serial No. 226,817

7 Claims.

The present invention relates to multi-record accounting board instruments of the type adapted to hold and collocate record sheets for duplicate simultaneous and continuous posting.

The accounting instrument of the present in vention comprises a board having means near one side for removably and adjustably holding one or more record sheets and means near the opposite side for removably and adjustably holding one or more record sheets in overlapping posting alignment with respect to said first mentioned sheets. Carbon slips or sheets interleaved between sheets of the two overlapping sets and sometimes between sheets of each set, permit entries posted on one sheet to be transferred simultaneously to other sheets along predetermined linear spaces and permits continuous posting in successivelines.

Among the objects of the present invention is to provide a new and improved multi-record accounting instrument of the general character described, which is flexible, easy, convenient, accurate and quick in the process of being adjusted and set up, which is designed to permit preloading or preshingling of each set of record sheets quickly and accurately in proper position for linear and successive posting as a detached unit, easily manipulable into board installed position, and which is comparatively sim ple and inexpensive to manufacture.

Another object is to provide a multi-record accounting board instrument of the general character described, having'a carbon holder which is arranged and operable to permit a carbon to be quickly and easily interleaved between record sheets and just as easily removed therefrom, and which is especially useful 'where a record sheet is to be set-up and removed for each line entry or after the entry of each transaction.

Various other objects of the invention are apparent from the following particular description and from an inspection of the accompanying drawings, in which:

Fig.1 is a top plan view of a multi-record accounting board instrument embodying the present invention and shown with the record sheets set up in proper position for posting and locked against removal;

Figs. -2 and-3 are transverse sections of the setup multi-record accounting board instrument taken on lines E-2 and 3-3, respectively, of Fig. 1;

Figs. 4 and 5 are fragmentary longitudinal sections of the set-up multi-record accounting boa-rd instrument taken on lines 4-4and 5-"5, respectively, of Fig. l but shown on a larger scale;

Fig. 6 is a fragmentary top plan view of the setup multi-record boardinstrument but shown approximately in full scale with one set of records sheets on the right side of the board unlocked to permit their successive removal after each posting transaction;

Fig. 7 is a top plan view of another form of multi-recjord board instrument set-up With record sheets of different character from those indicated in Fig. 1 and shown in connection with an operating carbon holder embodying certain features of the present invention; and

Figs. 8 and 9 are transverse sections taken on lines 8-8 and 9-9 of Fig. 7 respectively.

Referring to Figs. 1-6 of the drawings, the accounting instrument of the present invention comprises a base structure desirably in the form of a board it of substantially rectangular shape having two sheet holding devices H- and I2 mounted on opposite sides of said board for holding two groups of record sheets respectively in overlapping relationship for simultaneous carbon transfer posting purposes. Theholding-dev-ice H on the left side of the board In comprises a sheet holder bar l3 having a series of holes M equally spaced therealong. The bar l3 may be shifted endwise to bring selected holes M thereof in registry with pins I5 respectively (three being shown) riveted or otherwise secured to the board l0 and projecting upwardly therefrom. The sheet holding bar I? in this preselected registered position can be impaled upon the fixed board pins l5 and thereby held in selective longitudinal position on the board [8. To facilitate the guidance or railing of the bar [3 along these pins l5 into the desired impaled position, this bar hasachannel conformation it to receive the upper rounded ends of the pins 15 during shifting of the bar into selected longitudinal position. A finger knob I l at each end of the bar 13 riveted or otherwise fastened thereto permits easy handling and shifting of the bar.

To fasten the record sheets on to the holding device I l the sheet holding bar l3 has a flat striplihe longitudinal side section [8 carryingaseries of record sheet holding pins 20 riveted or otherwise secured thereto at equally spaced intervals therealong. These pins 20 are adapted to pass through corresponding holes in the record sheets toberetained and thereby to-hold said sheets in preselectedpositionalong the bar l3.

For-locking the record sheets to the bar 13,

there is provided a locking clamp 24 in the form of a longitudinal flat strip having a series of holes 25 corresponding to thesheet holding pins 29 and adapted thereby to be impaled-on *s'aid pins against the record sheets held by said pins. For retaining the clamp 24 in position against accidental withdrawal, there is attached to each end of the clamp a lock 26, shown in the form of a spring clip having one end anchored to said clamp, as for example by rivets 21, and having an elongated'slot 28 to receive a locking pin 30 riveted or otherwise secured to the holding bar l3. The locking pin 30 is located with respect to the slot 28 in the spring lock 26 to engage frictionally the end of said slots 28 in locked position of the clamp 24, as shown in Figs. 4 and 5. The end 3| of the spring lock 26 projects beyond the end of the clamp 24 to define a finger piece by which said spring lock may be lifted along the corresponding locking pin 30 to raise the clamp out of sheet holding position. The clamp 24 can be just as easily slipped into sheet holding position by merely pressing the clamp over the sheet holding pins 20 with the locking pins 33 passing through the slots 28 of the spring locks 26 respectively, until the clamp presses against the record sheets and the spring locks 26 are frictionally fastened to said locking pins.

The sheet holding device I2 on the right hand side of the board In is similar to the sheet holding device H on the left hand side and to that end comprises a sheet holder bar l3a having a series at holes l4a equally spaced therealong for attachment to the board in the manner to be described and a fiat strip-like longitudinal side section l8a having a series of record sheet holding pins 20a riveted thereto at equally spaced intervals therealong. This bar I3a may be shifted endwise to bring selected holes 14a thereof in registry with short pegs or pins la respectively (three being shown) riveted or otherwise secured to a rail 32 detachably and adjustably fastened to the board to permit said rail to be set in selected centered position with respect to the sheet holding device ll. To that end, the board ID has a series of holes 33 along the top and a series of corresponding holes 34 alon the bottom and the rail 32 is settable in any position by means of depending studs 35 afixed to opposite ends of the rail and adapted to be slipped into any desired pair of upper and lower aligned holes 33 and 34. Knurled nuts 36 threaded onto the studs 35 retain the rail 32 in selected installed position.

For guiding the sheet holder bar [3a in its shifting adjusting movement along the rail 32, said rail is in .the form of a bar having a side flange 31 doubly bent inwardly to define a guide channel and the outer longitudinal edge of said sheet holder bar extends into said channel and is slidable therealong in the operation of setting up the record sheets in proper collocated position.

The record sheets may be locked to the bar 13a by a clamp 24a similar to the clamp 24 and similarly latched into releasable locked position by spring clips 26a.

Figs. 1 to 6 show the multi-record board instrument set up for purpose of example for payroll accounting and recording. For that purpose, the necessary record sheets comprise a series of individual checks A, each having holes a on its margin to receive sheet holding pins 20, a transverse line of perforations a by which the check may be torn off the margin or stub and an upper extension a defining a linear entry space for different items of entry, such a the employees name, his earning for the period, etc. The reverse side of this upper cheek extension 11 has a carbonized surface a, by which entries posted in the upper entry space of the check will be transferred and recorded simultaneously on a lower record sheet, namely a payroll journal sheet B adapted to bear a composite record in succession of the entries relating to all employees covered by the checks A. This payroll journal sheet B has a series of holes I) on its margins to receive the fixed board pins l5 and a series of successive entry spaces 12 to which the entries from the check extensions a are transferred in sequence through the carbonized surfaces a on said check extensions.

The space between successive holes a in the checks A correspond to the space between successive entry spaces b in the payroll journal sheet B and correspond substantially to the width of the entry space in each upper check extension a The space between holes a, in the checks A is shown to be half the space between sheet holding pins 20.

In setting up the sheets in connection with the left hand sheet holding device H, a carbon sheet C with its transfer surface downward is first impaled upon the fixed board pins l5 flat against the board 10 and the payroll journal sheet B is then impaled upon said pin against said carbon sheet through its holes b. The checks A are then placed on the holding bar [3 in stepped, echelon or shingled arrangement and in predetermined sequences by impalement upon the holding pins 20, the top check being in uppermost position. The successive checks A from the top down are displaced along the holding bar l3 one margin hole a apart, so that the checks are shingled or lapped as shown in step increments, each equivalent to one entry space. The checks A may be assembled on the holding bar l3 while said bar is installed in proper position on the board 10 or the checks may be preshingled and assembled on the holding bar in proper stepped relationship while said bar is detached from the board and may be locked to said bar by the bar 24, so that the assembly can be handled conveniently as a unit without derangement of the check and then set up and installed on the board in proper collocated position with respect to the payroll journal sheet B already pegged in position on the fixed board pins l5, by railing the bar l3 along said pins l5 until the checks have reached the desired registered position with respect to said payroll journal sheet B. In this position of the checks A, the holding bar 13 is impaled upon the fixed board pins 15, causing the payroll journal sheet B and the carbon sheet 0 to be clamped between the board Ill and the holding bar 13.

In the payroll accounting set up illustrated in Figs. 1-6, the right holding device I2 retains individual employees cumulative earning or compensation record sheets D extending beneath the carbon sheet C and having marginal holes d for impalement on the holding pins 201: of the bar I3a. These compensation record sheets correspond to the checks A and are similarly shingled, stepped or arranged in echelon and in predetermined sequence. The spacing between marginal holes (1 in the compensation record sheets D corresponds to that between the holes a in the checks A and corresponds to that between the successive entry spaces or lines on the compensation record sheets B and D.

The entry sections of the compensation record sheet D underlie the entry sections or spaces of the checks A and the entry section of the payroll journal sheet B. The stack of compensation record sheets D is arranged with respect to the checks. at and the. payroll journal. sheet B. s that the. tonientry'space of the opcheelgn registers with the corresp ndin 'entry space in the payroll journal sheet B next to the. last entered space therein and with the corresponding. entry space :01 the stop :compensation .-record sheet D next to- .the lastposted entry spa e therei There'iore, as the-.checksA are torn off successively along their tear lines c afte postin an the .eimiulativev compensation record sheets D of the individual employees are successively removed at thesame time, the next checkA exposed will have its t p. entry spa e in. re istry with'the n xt vacant entry space b1 in the has 11011. .iournal sheetfi. nd with the, next a ant entry s ace in the next exp ed compensation record sheet D whereby simultaneous duplicate posting; in. registering spaces may be continued.

Since the top. compensation record sheet D is to be removed .from theholding device l2 after each posting transaction, the clamp 24a. is removed from the holding bar I30, during posting operations, as shown in Fig. 6, to permit these sheets to be lifted easily from the pins 20a on said holding bar. However, when setting up the board, the clamp 24a may be locked temporarily on to the holding bar i3a to retain the stack of compensation record sheets D in proper position until posting time.

.In setting up the instrument, the carbon sheet 0, the payroll journal sheet B, and the checks A are assembled andinstalled in propersrelationship andin proper position on the left hand holding device .I lin the manner described. Thecompensation record sheets D :are then stacked on to the her He in proper stepped relationship, the looking ba 24a is .applied to said bar and the longitudinal edge of the bar lid on one side of said her is inserted in the guidezflange v3! of the rail 32 with the bar transversely tilted to clear the short rail pins 1.5a. The bar l3a is thenguided in this tilted position along this rail 32 until the stack of compensation record sheets D on said bar reaches the required position in relation to the recordsheets A and B on the left hand holding device .I l .for simultaneously duplicate posting in the appropriate entry spaces in therelated record sheets. When the .bar [311 has reached this position, three holes I la in said bar will be in register with the fixed rail pins l5a. respectively and the bar can be impaled on these pins in this position. These rail pins I5a are short enough so that they do not project too far beyond the bar l3a and do not therefore interfere with the mounting of the record sheets D on said bar. The clamp 24a. may be retained on the bar 13a untilposting time.

In the operation of posting, an original entry is made. along the upper extension a of the topcheck A and this entry is duplicatedisimultaneously through the carbonized transfer surface a on said extension on to the appropriate 1) line of the payroll journal sheet 3 next to the. last posted line b therein. At the same time, the check entry is duplicated through the carbon transfer sheet C onto the line of the individual employee's compensation record sheet D on the line therein next to the last entered or posted line. The top .checkA is, then torn off along its-tear line a and the. top. compensation record sheet Dis removed from;v its holding bar [3a. This will leave the next record sheets A and D and the payroll journal sheet B in proper collocated position for simultaneous duplicate posting along appropriate entry lines. oisaidsheets.

Figs. '1. some showam l rr cerd accouhtins board instrument similar to that offligs. Ito-6, except that it might be smallerand the. leithand sheetholding device lsl'b may be'simpler, as will be explained. The accounting board, instrument of Figs. '7- to 9 hasacarbon holder memorably secured across the top of the 'boardl-flb. This carbon holder may also. be mounted "on. the instrument board of Figs; 1 tot. if desired.

The: carbon holder dicomprises'abar-li hinged with respect to the board lllbfor pivotal'movement towards and away from the board'aboutan axis parallel to the top surface ofrsaid board and extending parallel tothe-sides of said board. To that end, the bar 46 is-affixed to ahlnge 41, as for example by soldering, having a .lmuckle 48 carrying a .pintle 50 .removably heldina bracket 5| secured to, the board, s for example 'bycriveting. This bar 46 may lie flat :againstthe board [lib during normal use, but is desirably slightly arched, as 'shown'in Fig. 8, toraise the free end of said bar and the carbon paper carried thereby above the board so as to facilitate inserting the paper thereunder.

For clamping a carbon sheet on the bar '46, there is provided a spring leaf clamp 52 hinged at one end 53 to said bar for edgewise pivotal movement and having its other end adapted to be slipped in sheet clamping position underneath an inturned lip 54 formed in'the outer end of said bar.

To assure retention of the carbon sheet on the carbon holder bar 46, said bar has a series of small holes 55 spaced therealong, and the spring clamp 52 has a series of small depressions 56 in registry with said holes respectively and adapted to bite the carbon sheet into said holes.

The left hand sheet holding device llb as already explained may besimpler than the corre-. spond'ing device II in the construction of'Fi'gs. 1-6, since the record sheets on said device H?) are notnecessarily stacked or shingled onto said device but may be of the type requiring theirreplacement at. the end of each posting transaction. For that reason,.the holding device I lb may not need a locking device or clamp and may comprise a simple fiat sheet holding bar l3b removably afiixed to the board 40b by stud and nut connections 60 at opposite ends of the bar. This bar 13b may be impaled on pins I51), affixed as .for example by riveting to the board lob to assure firm anchorage of said bar against endwise movement when installed, and has a series of sheet holding pins 20b spaced therealong for projection into corresponding holes on the margin of the record sheets to be held by said bar I312.

The right hand sheet holding device I'Zb may be similar to the sheet holding device 12in the construction of Figs. 1-6, except that the clamp lock may be dispensed with.

Figs. 7-9 show the modified construction setup, for example, in connection with record sheets dealing with accounts receivable. For this setup, the record sheets attached to the holding device lib comprise a statement or invoice blank E which is intended for example, to be sent to the individual customer at the end of the month. Underneath this ,statement and attached to the holding device Hbis a-cumulative account ledger sheet F pertaining to the individual customer to whom the statement E is sent. Between the two record sheets E and F is a carbon sheet G'fastened at one end tothe carbon holder 45 at the upperend of the-boardl-flb, sothat'entries' made on the statement E are simultaneously recorded and duplicated upon the ledger sheet F.

Underneath the ledger sheet F and attached to the sheet holding device I Ibis a cash or accounts receipt journal sheet H which carries the entries regarding all statements made. This journal sheet H has a section it projecting beyond the accountledger sheet F for original entries. Between the account ledger sheet F and the section of the cash receipt journal sheet H underlying said ledger sheet is a carbon sheet I attached to the holding device I Ib.

Attached to the right hand sheet holding device I2b is a commission ledger sheet K pertaining to all the sales of a specific salesman. This commission ledger sheet K underlies the projecting section h of the account ledger sheet H in position to receive by carbon transfer the postings entered as original entries into this projecting section of the cash receipt journal sheet H. To effect this transfer, there is provided a carbon sheet L, attached to the sheet holding device I In underneath the cash receipt journal sheet H and having a section Z underneath the account ledger sheet F which is clear to prevent carbon transfer from the statement E or ledger sheet F to the board I01) and section I beneath the projecting section it of the cash receipt journal sheet H carbonized to effect transfer of original entries from said journal section It to the commission ledger sheet K.

All of the record sheets E, F, H and K have marginal holes for impalement upon the holding pins forming part of the holding devices IIb and I2!) and the distance between these holes corresponds to the distance between successive entry lines of said record sheets to permit these sheets to be accurately collocated in proper line registry so that entries in the cumulative or composite record sheets F, H and K can be made to follow successive lines for continuous posting.

In the operation of setting up the assembly of Figs. '7 to 9, the carbon sheet L, journal sheet H. and carbon sheet I are placed in sequence on the rail IIb. positioned in its socket at the top of the board the carbon sheet G is secured to the bar 45. Next statement E and ledger F are collated to proper position lines and are positioned on the rail III; by sliding the ledger sheet F under the carbon sheet G and the statement E over the carbon sheet G, while still held collated, and bringing them to a position corresponding to the next open line on the journal. Then insert the commission ledger sheet K for the selected salesman on the rail I2b with an open position line corresponding to position line on statement, ledger and journal. Rail I2b may be shifted as required to effect the proper registration of the sheets.

After an original entry on the statement E and on the cash receipt journal sheet H, this statement and the account ledger sheet F are removed. The other record sheets and carbon sheets remain in position on the board IIib. Another account ledger sheet F pertaining to another customer is then positioned on the holding device or rail I lb in proper position over the carbon sheet I and under the carbon sheet G as shown in Fig, '7. Another original entry is then made on the statement E, the ledger F and on the cash receipt journal sheet H and the procedure above described is repeated. Each time a series of transactions pertaining to a customer is entered, the statement E and the ledger F are replaced b y another set and collated to the next With the carbon holder bar 46 posting position. Posting therefore is attended with minimum of effort and in a. most speedy manner, especially in view of the feature of the carbon holder 45.

What is claimed is:

11 A multi-record accounting instrument comprising a base structure, means near one side of said base structure for holding one or more record sheets, means near the opposite side of said base structure for holding one or more record sheets with the sheet or sheets on one side overlapping the sheet or sheets on the opposite side for simultaneous copying through interleaving copy paper, one of said holding means comprising a row of pins along one side of said base structure fixed with respect to said base structure, a sheet holding bar having apertures therealong to receive said fixed pins in any one of a plurality of adjusted positions along said row of fixed pins and having sheet impaling pins extending therealong, and means for guiding said bar along said row of fixed pins for movement into adjusted position.

2. A multi-record accounting instrument as described in claim 1, said bar guiding means comprising a channel conformation along said bar carrying said apertures and adapted to receive said fixed pins for railing adjusting movement of said bar along the row of said fixed pins.

3. A multi-record accounting instrument as described in claim 1, said bar guiding means comprising a rail extending along one side of and affixed to said base structure to engage one longitudinal edge of said bar and to guide thereby said bar in its adjusting movement.

4. A multi-record accounting instrument as described in claim 1, said bar guiding means comprising a channel rail extending along one side of and affixed to said base structure to receive one longitudinal edge of said bar and to guide thereby said bar in its adjusting movement.

5. A multi-record accounting instrument as described in claim 1, said bar guiding means comprising a rail in the form of a bar extending along one side of and aflixed to said base structure, said rail having a flange along one longitudinal edge doubly bent inwardly to define a guide channel adapted to engage one longitudinal edge of said sheet holding bar and to guide thereby said sheet holding bar in its adjusting movement, said fixed pins being secured to and being arranged along said rail.

6. A multi-record accounting instrument comprising a base structure having a series of spaced holes near one side of said base structure extending across said base structure and a series of corresponding spaced holes near the bottom of said base structure aligned below said top holes respectively, means for holding one or more record sheets near one side of said base structure comprising a rail bar carrying two studs near opposite ends adapted to extend in any selected aligned holes respectively to mount said bar in any one of a plurality of adjusted positions and having a guide conformation extending along one longitudinal edge thereof, pins secured to and spaced along said rail bar, a sheet holding bar overlying said rail bar and having a longitudinal edge adapted to slide along said conformation to guide said sheet holding bar into endwise adjusted position, said sheet holding bar having apertures to receive said pins in adjusted position of said sheet holding bar, and sheet holding pins secured to said sheet holding bar and spaced therealong, and means near the opposite side of said base structure for holding one or more record sheets with the sheet or sheets on one side overlapping the sheet or sheets on the opposite side for simultaneous copying through interleaving copy paper.

7. A multi-record accounting instrument comprising a base board of substantially rectangular shape, means near one side of said base board for holding one or more record sheets, means near the opposite side of said base board for holding one or more record sheets with the sheet or sheets on one side overlapping the sheet or sheets on the opposite side for simultaneous copying, each of said sheet holding means comprising a row of pins arranged along one side of the base board and fixed with respect thereto, a sheet holding bar detachable from said base board and having apertures spaced therealong to receive said fixed pins in one of a plurality of adjusted positions along said row of fixed pins, sheet holding pins secured to and spaced along one side of said bar and extending upwardly from said bar to permit 10 record sheets to be impaled over said sheet holding pins and on said bar, means for guiding said bar along said row of fixed pins for movement into adjusted position.

LAWRENCE S. GLEAVES.

REFERENCES CITED The following references are of record in the file of this patent:

UNITED STATES PATENTS Number Name Date 476,487 Putney June 7, 1892 971,725 Brunson Oct. 4, 1910 1,440,477 McBee Jan. 2, 1923 1,638,328 Edgar Aug. 9, 1927 2,493,052 Yale Jan. 3, 1950 2,524,128 Jones Oct. 3, 1950 FOREIGN PATENTS Number Country Date 429,009 Germany May 22, 1926

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