US2606776A

US2606776A - Booking apparatus

Info

Publication number: US2606776A
Application number: US668291A
Authority: US
Inventors: Aronsen Aron Berteus Kornelius
Original assignee: Individual
Current assignee: Individual
Priority date: 1943-01-23
Filing date: 1946-05-08
Publication date: 1952-08-12
Anticipated expiration: 1969-08-12

Description

Aug. 12, 1952 A. B. K. ARoNsl-:N

BOOKING APPARATUS 2 SHEETS-SHEET l Filed May 8, 1946 Aug. 12,' 1952 A, B, K ARONSEN 2,606,776

v BOOKING APPARATUS Filed May 8, 194e 2 SHEETS--SHEET 2 cr c Cr INVENTOR. rvn ertcus Kamen-us ',/ransen Patented Aug. 12, 1952 UNITED ys'mfrss BOQKING APPARATUS Aron Berteus Kornclius Aronsen, Oslo, Norway ApplicationMay 8, 1946,'Serial No. 668,291

' In Norway January 23, 1943 Section 1, Public Law 690, August 8, 1946 Patent expires January 23, 1963 l1 Claim.

This invention .relates to an appliance for use in book-keeping of .the manifolding type.

In so-called double-entry book-keeping Ysystems .all items entered in the credit Acolumns of one accounts sheet must be entered alsoin the debit columns in other accounts sheets and viceversa, thus it becomes necessary to make at least two entries and in Ysome accounting systems even more. The object of the ypresent invention is to provide .an improved form of appliance by .means of which debit and` credit entries can be made in the appropriate columns of the various accounts sheet's, for example' a ledger sheet, day .book sheetand customers account sheet, simultaneously, in one operation.,

According .to the *invention the appliance comprises a frame member, a slide movable vin said .frame member, means for securing or clamping an .accounts sheet to said slide .and means for securing other accounts .sheets to said frame above the slide, characterized .in that the slide is adjustably movable relative to the frame by means of Aa hand operated Vcontrol member which serves additionally as an indicator for indicating lthe position of the debit and credit columns of the accounts sheet carried by the slide .relative to the debit and credit columns on the accounts sheets clamped tothe frame at the various adjusted positions of said slide.

In Yoperating the appliance according to the invention, in connection with one form double entry book-keeping, a ledger sheet is .placed on 'the slide, which by the aideof-the hand control member, is adjusted as required to permit the making of entries vin 'any desired column. On top of the ledger sheet is Aplaced a day book sheet which held in position on the frame member by suitable retaining .or clamping means which is independent of the `slide `and does not hinder its movement. Theday book sheetsjare carboned on that part of the back surface lwhich corre-y sponds to the sundry accounts columns on the front thereof for the purpose hereinafterrrnore fully described. On top of the day book Vsheet the customers account sheet is placed with a carbon paper underneath, said customers account sheet also being held in position on the frame member by the same means which hold the day book sheet in position. With the Various account sheets arranged in this way entries made 2 on the customers account sheet are automatically traced onto the day book sheet and, by suitable adjustment of the slide, provision can be made to ensure that the entries are made also in the appropriate columns of .the ledger sheet. As the day book sheet is carboned only at the back of the Sundries accounts column,fonly` the entries made in this column vvillfappear kon the ledger sheet, thus in one operation entries are made which would normally require four or even more operations.

lIn order to Vfacilitate.'the making `,of entries, an indicating arrangement is provided which displays the headings corresponding to and positioned accordingv to 'those on the ledger sheet, which is obscured from the operators View when the day book and customers account sheets are placed ontop; andindicates whether the device is properly adjusted 'for 'entering items in the'appropriate columns ofthe various accounts sheets. rIh'e 'position of the customers 'accounts sheet and the day book sheet relative to the ledger sheet 'is adjusted by moving the slide carrying the ledger sheet by means of the hand control member, according to positions of the various columns indicated bythe indicating arrangement showing Ithe heading corresponding to those on the ledger sheet. When `the appropriate position of the slide is determined it is automatically retained in that position by a tooth or projection on the vhand control member entering a corresponding .recess vin the frame of the appliance. y

In order that the invention may be more clearly understood, one particular embodimentthereof will now be described, by Way of example, with reference 'to .the accompanying drawings,

wherein:

Fig-1 is a plan'view `of the appliance showing the movable ledger sheet in position.

Fig. 2 isa plan view off the underside of the appliance vwith its supporting .base removed and lsome parts'fbroken away;

Fig; 3 is Saplan view showing the relative posin tion oi the several documents placed in the appliance during use. Y

The apparatus comprises a frame having two side niembershla and two

end members

2, 2a preferably mbunte'd on a suitable supporting base plate 22.

Between the two side frame members and Ia is mounted a slide 2| adapted to carry a ledger sheet 6 and to slide longitudinally as indicated by the arrows. The slide 2| is arranged to pass underneeath the end of

frame members

2 and 2a during its sliding movement. Securely attached to one side of the slide 2| is a hand control member 1 by means of which the longitudinal displacement of the slide is effected. The hand controlmember comprises a springy or resilient arm which passes below the side frame member la, and projects beyond the outer edge thereof so as to be easily accessible. On the upper surface of the arm of the member 1 is a tooth or projection 8 which is adapted to coact with any one of a series of spaced recesses or notches 24 formed in the underside of the side frame member Ia, whereby said slide 2| can be resiliently retained in any adjusted position relative to the frame. The springy or resilient arm is so arranged that it is automatically urged upwards to hold the tooth or projection 8 in one of said recesses or notches, the member 1 being pressed downwards when it is desired to disengage the tooth or projection from said recess or notch to readjust the slide.

The side frame member I a is provided with a longitudinal slot or window B in which is arranged a` strip having marked thereon data corresponding to the various headings on the ledger sheet 6 carried by said slide.

The ledger sheet Sis immovably secured on the slide 2| by a resilient clamping means operated by a handle I3. The slide itself comprises separate parts which t one into the other and which are held flush with one another, that is with their upper surfaces in the same plane, by springs I2 which are interconnected by a cross bar 2li and pressed against the underside of the slide by the. action of crank pieces I8, I3', I9, I9. These crank pieces I8, I8', I9, I9 are formed adjacent the ends of shafts |4 and I5 mounted in suitable bearings in the frame and interconnected lby links I6 and I1 as shown. Said shafts are adapted to be rotated by the handle I3 formed on one end of the shaft I4. When the handle I3 is turned 90? the crank pieces t8, I8' and I9, I9' will cause a reduced pressure of the springs I2 upon the

side parts

25, 26 at each end of the slide so that an opening 23 is obtained between the slide and the side-parts 2|. The ledger 6 is then placed with its edges in the openings 23.4 When the handle I3 is turned further 90 the

sideparts

25, 26 will be caused by means of the springsA I2 to close the openings 23 and fasten the ledger 6 rigidly to the slide.

The end frame member 2 has hingedly mounted thereon a plate for securing a day sheet 21 and a customers account sheet 29 to the frame member in such a manner that said sheets are positioned above the ledger sheet carried by the slide 2|. To ensure that the day sheet and customers account sheet are immovably secured in position on the frame, the said frame mem-ber 2 may be provided with studs or pins 3 which coact with corresponding holes 4 in the plate 5 when said plate is in clamping position. If desired'the sheets adapted to be clamped by said clamping plate 5 may also be provided with holes adapted to register with the pins 3. Suitable springs 5a are preferably provided to hold the hinged clamping plate 5 firmly in contact with the frame member 2 when in closed position.

In operation a ledger sheet 6 is secured to the slide 2|, as above described, and in such a manner that the various headed columns of said sheet are in line with the corresponding headings indicated in the indcating slot or window 9, whereupon a day book sheet 21 with a customers account sheet 29 on top and a sheet of carbon paper 28 between the same is clamped to the frame by the clamping means 3, 4, 5 as above described. The appliance is then ready for use.

It will be understood that when .the various accounts sheets are thus clamped in rthe appliance the headings of the ledger sheet, i. e. the lower sheet carried by the slide 2|, will be obscured by the day book and customers account sheets placed on top. When however, it is desired that an entry be made in the ledger sheet the slide 2| is displaced by means of the hand control 1 until said hand control is positioned in front of the column in the indicating window 9 corresponding to the relevant credit column on the ledger sheet. By this means the ledger sheet is moved relative to the customers account and day book sheets to bring the various debit and credit columns on said sheets into register with the corresponding credit and debit columns of the ledger sheet which is obscured. The desired entry is then made on the top sheet that is the'customers account sheet. As a carbon paper is placed between the customers account sheet and the day book sheet all entries made on the customers account sheet will at the same time be made also on the day book sheet. As however, the day book sheet is carboned on'its back surface only below the Sundries debit and credit columns, corresponding credit and debit entries only will be made on the ledger sheet. Thus all relevant entries will be made on the customers account sheet, day book sheet and ledger sheet in one operation without certain matters entered on the customers account sheet appearing unnecessarily on the ledger sheet. A

When one customers account sheet has been completed it is removed'from the appliance and another .customers :account sheet is clamped in position in the frame for the next entry, said new customers account sheet of course being so positionedthat the entries made thereon Ywill appear on the next lower' horizontal column of the daybook and ledger sheets.

If desired two windows I0 and Il` may be provided in the side frame member l and arranged to display two coloured indicators representing debits and credits, the arrangement being such that the colours are changed by the displacement of the slide 2| to the debit or credit side so as to indicate clearly whether the applianceY is adjusted for entering in the debit or credit columns or the ledger sheet.

It will be understood that the invention is not limited to the details of construction herein described and shown in the drawings but that changes, for example in the means for clamping the ledger sheet to the slide, may be made withoit departingfrom the scope of the appended c aim.

I claim:

A book-keeping appliance of the manifold type comprising in combination a frame, a slide for a journal sheet adjustably movable in the frame, means for securing account sheets to said frame above the slide, a resilient operating handle projecting at the longitudinal side of said slide approximately at the middle thereof, a tooth on said handle for cooperating with a row of re- 5 cesses in the adjacent edge of said frame, said UNITED STATES PATENTS recesses being arranged to coincide with corre- Numbel. Name Date sponding indicating means visible in a longi- 2,330,386 Hedger Oct 5, 1943 tudinal window in said frame.

ARON BERTE-Us KORNELIUS ARONSEN. 5 FOREIGN PATENTS Number Country Datev REFERENCES CITED 134,337 switzerland 1 July 31, 1929 The following references are of record in the 650,492 Germany Sept- 23, 1937 me of this patent; 152,704 Austria Mar. 10, 1938 10 671,905 Germany Feb. 16, 1939