US2817455A

US2817455A - Account and record analysing system

Info

Publication number: US2817455A
Application number: US391996A
Authority: US
Inventors: Earnshaw John Stanley
Original assignee: Individual
Current assignee: Individual
Priority date: 1953-09-11
Filing date: 1953-11-13
Publication date: 1957-12-24
Anticipated expiration: 1974-12-24

Description

Dec. 24, 1957 J. 5. EARNSHAW ACCOUNT AND RECORD ANALYSING SYSTEM 3 Sheets-Sheet 1 Filed Nov. 15, 1953 J. s. EARNSHAW ACCOUNT AND RECORD ANALYSING SYSTEM Filed Npv. l5, 195:5

Dec. 24', 1957 5 Sheets-Sheet 2 Dec. 24, 1957 J. 5. EARNSHAW 2,817,455

ACCOUNT AND RECORD ANALYSING SYSTEM Filed Nov. 13, 1953 s Sheets-Sheet s In Ven j (702/1 6. Zvmsia United States ACCOUNT ANDRECORD ANALYSING SYSTEM John Stanley Earnshaw, Gretna, near Carlisle, Cumberland, England Application November 13, 1953, Serial No. 391,996

Claims priority, application Great Britain September 11, 1953 7 Claims. (Cl. 216-1) dividual items, if any, and to post these items one by one to a ledger under the separate headingsunder which they are required to be grouped. Such a procedure occupies a considerable time and it is the object of the present invention to reduce the time required in. carrying out this type of work.

The invention consists in a method of recording and analysing accounts, records and the'like comprising entering consecutively each on a separate line on a sheet of prepared paper, card or the like'items extracted from an originating document without reference to any relationship between the individual items, if any, separating the lines of entries one from another into strips, placing each strip upon a temporary support appropriate to the group to which the item belongs, removing the strips one by one from a temporary support and attaching them parallel to one another and in the same plane upon a transverse support and attaching the transverse support to a permanent support sheet, ledger card or the like.

The invention further consists in an account or record analysing system comprising a plurality of sheets upon which separate entries may be made each on a separate horizontal line and each of which is adapted for easy separation of the lines one from another to form strips each bearing information in respect of one item, a number of separate temporary supports for the strips each of which supports may be allotted the purpose of supporting strips appropriate to one of a number of groups into which it is required to sort the items, a box-like support for adhesive tape into contact with which each temporary support may be brought to remove the strips therefrom one by one by adhesion thereto in parallel relationship.

The accompanying drawings show, by way of example only, one embodiment of the invention in which:

'Figure 1 is a perspective view of a journal" sheet in duplicate form,

Figure 2 is a perspective view showing a strip being removed from a sheet held in one form of holder,

Figure 3 is a perspective view showing a strip being removed from a different form of holder,

Figure 4 is a perspective view of temporary supports for the strips and a support board for the temporary supports,

Figure is a box-like support in which the strips are attached to one another showing a temporary support in position,

Figure 6 is a View of the box of Figure 5 with'the lid open to show the strips attached to one another, and

Figure 7 is a further view of the box showing a storagespace for the temporarysupports and support boards.

atent 0 ICC The journal. sheets of Figure 2 are here shown in duplicate 1 and 3 with ordinary carbon paper 2 between, but of course any suitable number of copies may be made simultaneously and if desired the carbon paper 2 may be dispensed with and the upper sheet 1 be carbon backed if desired. The provision of the upper sheet 1 allows a running record to be kept in consecutive order of the entering of the items while it is the lower sheet 3 which is dealt with in accordancewith the present invention. The entries may be Written by hand or be typewritten or made on an accounting machine as desired, while a single sheet may be used if a duplicate record is not required.

T'he'sheets are divided into columns as shown by way of example in the drawings, column 4 being for a code number referring to the items entered, column 5 is for the date, while column 6 is for the sum of money. The columns may be used for other purposes as required, with the exception that some indication must be made in each line to denote the group in which each item belongs and by means of which subsequent analysis is carried out.

In the form' of embodiment illustrated the bottom sheet 3 is printed with lines and columns corresponding to the lines and columns on the top sheet, although this is not essential. Besides this the bottom sheet is prepared for easy separation of the items into strips firstly by perforations at the sides of the columns at 7 and 8 and by the complete cutting through between the lines between the perforations. When the entries on the sheet are complete the outer strip of paper 9 is first removed along the perforation 7, for example by the use of a flat ruler, which leavesthe strips only attached along the perforated line 8.

For the purpose of temporarily supporting the severed strips in the embodiment of the invention herein described each strip is provided with a hole 10 thereason for which will be clear from the following description, but it is tobe understood that alternative means for the same purpose may be provided or the temporary support may be so designed as to render such means unnecessary.

"It will, of course, be understood that the perforations and cuttings above described may be dispensed with or varied as desired, and are provided to avoid the necessity of having to sever each strip separately with a pair of scissors and thus save time. It is therefore not essential that perforations and cuttings be provided, but is obviously preferable that they should be used.

As, in one method of carrying the invention into effect, all the strips are not detached from one sheet at a time, but strips may be selected from a number of sheets, it is preferable to protect the sheets While they are in use, and therefore two alternative protectors are shown in Figures 2 and 3. The protector of Figure 2 comprises a bent piece of card ll. having a front Window 12 through which the code numbers may be seen and a back 13 to protect the strips. When it is required to detach a strip the fingers of the left hand are placed as shown and with a light pull and movement of the right hand the strip is easily detached. A similar action is used with the protector of Figure 3, but this latter does not protect the strips as well as that of Figure 2, but naturally is less expensive to manufacture. With this latter form of protector perforation of the left side of the strips is not essential as they may be detached by tearing against the edge of the protector, in which case it is preferable to make it of a harder material than card, such as synthetic resin.

Figure 4 shows a temporarysupport 14 including a peg 15 standing separate from the support board or tray 16 upon which the temporary supports are positioned for use in filling them with strips detached from the sheets. Each temporary support is provided with a handle 17 so shaped as to allow of its location in a slot formed in the vertical member 18 of the board. The other end of the temporary support is reduced in width to allow of location between the spacers 19 formed in the base of the board if made of synthetic resin or alternatively they may be short pins if the base is of wood, or other means of location can be used as convenient.

The board is provided with a numbered or lettered strip 20 which can be hinged into position to cover the handles 17 as shown to the right of the board or be hinged out of the way as shown to the left of the board. It has been found convenient to provide these boards to accommodate between them a hundred temporary supports, e. g. numbered -34, 35-69 and 70-99. Three such boards complete with their temporary supports can easily be accommodated upon a desk in front of the'operator and provide space for strips under a hundred different groups.

Where only code numbers between 0 and 99 are used on thestrips the coding is confined to two figures and it is then convenient to detach the strips from the sheet one at a timein consecutive order to put them on the pegs corresponding to the code number of the strip, the channel 21 of each temporary support ensuring that the strips lie all in a line with one another as shown in Figure 4 opposite numbers 15, 16 and 17. Some of the supports have been left out and only some are filled with strips for the purpose of illustration only, for obviously it will be necessary to fill a large proportion, if not all the supports, in any one sorting process.

Where up to a thousand numbers are used, i. e. the coding includes three-figure numbers the following procedure is adopted: Strips with 0 in the hundreds column as seen through the window 12 of Figure 2 are selected, pulled off and filed on the peg corresponding to the tens and units figures in the second column of the strip, the other strips remaining attached to the sheet until all the strips with 0 in the hundreds column are dealth with. The strips with l in the hundreds column are next dealt with and the procedure is continued up to those in the 900; group, if necessary. In a similar manner the system can be extended from LOGO-1,900 and so on.

Should a temporary support become full of strips before all the strips in a sorting group have been filed, it is substituted by another support from a stock of spares, the full support being put into reserve for the time being.

The temporary supports may be made of metal or synthetic resin with metal or resin pegs as desired.

When the task of sorting and filing the strips is finished the temporary supports are removed one at a time from the board and applied to the attaching box shown in Figures 5, 6, and 7. The box 22 is open at both ends, the one end being divided by shelves for the storage of the boards, while the other end has a flap 23 hinged thereto by the hinges 24', so that in the closed position it rests on the sides 25. Alternatively the box may contain shelves to part of its depth and be open at one end only while temporary supports are inserted by opening the fiap 23.

When preparing the box for the attaching process, a piece of self-adhesive transparent tape 26 is applied from side to side of the box with the adhesive side downwards, the rubber or other resilient strip 27 on the lid being provided to press the ends of the tape into close contact with the upper edges of the sides 25, and also to provide a resilient cushion along the length of the tape. In oper ation, the lid is closed and the temporary support is brought upwards under the lid with its peg engaging in turn the holes 2% commencing at the other side of the box as seen in Figure 5, whereupon the strips thereon are attached to the tape side by side and in the order they are on the support. The window 29 allows of the inspection of the strips to see that they are adhering correctly to the tape, while the slots 30 in the edge of the flap engage the channel in the temporary support and ensure that the strips are at right angles to the tape.

When the attaching process is complete the flap is lifted and the tape is removed from the sides of the box with the finger and thumb with the strips attached thereto and is held across and fixed to a loose sheet or the page of an account book. The strips are held accurately in position by the end attachment only, but additional security may be obtained by exerting pressure in the narrow horizontal gaps between the strips or alternatively gum may be applied to the ends of the strips, but this is usually unnecessary.

If it is required to enter the total of added figures in the groups of strips, a totalling strip may be placed on the temporary supports before the filing commences by which each series terminated by a totalling strip upon which the total after adding-up may be entered.

Any incorrect filing of a strip may be seen at a glance by the presence of a foreign code number in a group and can be easily rectified by making a suitable credit or debit transfer.

It is to be understood that the embodiment of the invention hereinbefore described is by way of example only and that various modifications and variations of the details for carrying the invention into effect may be made without departing from the scope of the invention.

Iclaim: I p

1. Account or record analysing system comprising a plurality of sheets upon which separate entries may be made each on a separate horizontal line and each of which is adapted for easy separation of the lines one from another to form strips each bearing information in respect of one item, a number of separate temporary supports for the strips each of which supports may be alotted the purpose of supporting strips appropriate to one of a number of groups into which it is required to sort the items, a support for adhesive tape comprising a box having an open end, a top, part of which adjacent said open end and to the full width of the box is hinged along an axis parallel to the open end and the top of the box and so that when in the hinged position it leaves the sides of the box adjacent the open end free for the positioning of the tape transversely of and stretched between the opposite sides of the box with the adhesive side inwards, a series of equally spaced registering means upon the hinged part of the box lying parallel to the axis of the hinge with which a temporary support may be made to co-operate in turn when the hinged part of the box is closed, by entering said temporary support into the box by way of the open end and by the movement of said temporary support towards the tape in each of the positions determined by the registering means whereby a strip upon the temporary support is caused to adhere to the tape transversely of the same.

2. Account or record analysing system comprises a plurality of sheets bound in tear-otf pads upon which separate entries may be made each on a separate horizontal line and each of which has a perforation and is adapted for easy separation of the lines one from another to form strips each bearing information in respect of one item, a number of separate temporary supports each provided with a rod-like peg on to which the strips appropriate to one of a number of groups into which it is required to sort the items may be threaded by way of said perforations, a support for adhesive tape comprising a box having an open end, a top, part of which is hinged to the remainder of the top along an axis parallel to the plane of the open end and the top of the box and so that when in the hinged position it leaves the sides of the box adjacent the open end free for the positioning of the tape transversely of and stretched between the opposite sides of the box with the adhesive side inwards, a series of holes in the hinged part of the box parallel to the axis of the hinge into which the rod-like peg on a temporary support may be inserted when the hinged part of the box is closed, by entering said temporary support into the box by way of the open end and by the movement of said temporary support towards the tape in each of the positions determined by the said holes whereby a strip on the temporary support is caused to adhere to the tape transversely of the same.

3. Account or record analysing system comprising a plurality of sheets upon which separate entries may be made each on a separate horizontal line each of which has a perforation and is adapted for easy separation of the lines one from another to form strips each having one perforation bearing information in respect of one item, a number of L-shaped temporary supports comprising a base, a vertical channel section member at one end of the base and a rod-like peg fixed at one of its ends to the base of the L and parallel to the channel section on to which the strips appropriate to one of a number of groups into which it is required to sort the items may be threaded by way of said perforation, a support for adhesive tape comprising a box having an open end, a top, part of which is hinged to the remainder of the top along an axis parallel to the open end and the top of the box and hingeable out of the way of the sides of the box adjacent the open end to leave them free for the positioning of the tape transversely of and stretched between the opposite sides of the box with the adhesive side inwards, a line of equally spaced holes in the hinged part of the box parallel to the axis of the hinge into which the rodlike peg on a temporary support may be inserted and a projection on the edge of the hinged part of the box away from the hinge opposite each hole which will fit into the channel section of the temporary support when the hinged part of the box is closed, by entering each temporary support into the box by way of the open end by the movement of said temporary support towards the tape in each of the positions determined by the said hole and the said projections whereby a strip on the support is caused to adhere to the tape transversely of the same, and a window in the hinged part of the box through which, when the latter is closed, the tape may be observed, and a support board for the temporary supports comprising a base board and a back board at right angles thereto the upper edge of the back board and the base board having locating means for engaging and holding the temporary supports in parallel relationship.

\ 4. In an account or record analysing system using a plurality of sheets upon which separate entries may be made each on a separate horizontal line and each of which is adapted for easy separation of the lines one from another to form strips each bearing information in respect of one item the combination of a number of separate temporary supports for the strips each of L shape and comprising a base, a vertical channel section member at one end of the base, a rod-like peg fixed at one of its ends to the base of the L and parallel to the channel section member, and a handle upon the top of the channel section parallel to the base and projecting in the opposite direction thereto, and a support for adhesive tape comprising a box having an open end, a top, part of which adjacent to the open end is hinged to the remainder of the top along an axis parallel to the open end and the top of the box and hingeable out of the way of the sides of the box adjacent the open end to leave them free for the positioning of the tape transversely of and stretched between the opposite sides of the box with the adhesive side inwards, a line of equally spaced holes in the hinged part of the box parallel to the axis of the hinge into which the rod-1ike peg on a temporary support may be inserted and a projection on the edge of the hinged part of the box away from the hinge opposite each hole which will fit into the channel section of the temporary support when the hinged part of the box is closed, by entering each temporary support into the box by way of the open end by the movement of said temporary support towards the tape in each of the positions determined by the said hole and said projection whereby a strip on the temporary support is caused to adhere to the tape transversely of the same and a window in the hinged part of the box, through which, when the latter is closed, the tape may be observed.

5. in an account or record analysing system using a plurality of sheets upon which separate entries may be made each in a separate horizontal line and each of which is adapted for easy separation of the lines one from another to form strips each bearing information in respect of one item, a combination of a number of separate temporary supports for the strips each of L shape and comprising a base, a vertical channel section member at one end of the base, a rod-like peg fixed at one of its ends to the base of the L and parallel to the channel section member, and a handle upon the top of the channel section parallel to the base and projecting in the opposite direction thereto, and a support board for the temporary supports comprising a base board and a back board at right angles thereto, and locating means upon the upper edge of the back board and the base board for engaging and holding the temporary supports in parallel relationship.

6. In an account or record analysing system as claimed in claim 5 the locating means in the upper edge of the back board being a series of slots into which the handles of the temporary supports fit to position them.

7. In an account or record analysing system as claimed in claim 6 a numbered or lettered strip is provided which is hingeable over the handles of the temporary supports to retain them in position and to distinguish between them.

References Cited in the file of this patent UNITED STATES PATENTS 1,988,368 Ainsworth Ian. 15, 1935 2,262,278 Godley Nov. 11, 1941 FOREIGN PATENTS 21,518 Great Britain 1907 26,259 Great Britain 1909 429,009 Germany May 22, 1926 128,624 Sweden June 27, 1950