US3184255A - Bookkeeping system - Google Patents
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- US3184255A US3184255A US53185A US5318560A US3184255A US 3184255 A US3184255 A US 3184255A US 53185 A US53185 A US 53185A US 5318560 A US5318560 A US 5318560A US 3184255 A US3184255 A US 3184255A
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- B—PERFORMING OPERATIONS; TRANSPORTING
- B42—BOOKBINDING; ALBUMS; FILES; SPECIAL PRINTED MATTER
- B42D—BOOKS; BOOK COVERS; LOOSE LEAVES; PRINTED MATTER CHARACTERISED BY IDENTIFICATION OR SECURITY FEATURES; PRINTED MATTER OF SPECIAL FORMAT OR STYLE NOT OTHERWISE PROVIDED FOR; DEVICES FOR USE THEREWITH AND NOT OTHERWISE PROVIDED FOR; MOVABLE-STRIP WRITING OR READING APPARATUS
- B42D12/00—Book-keeping books, forms or arrangements
Definitions
- Manifolding systems have been employed for the production of plural records for bookkeeping purposes and have been particularly useful in making payroll and sales accounting records.
- various forms are superimposed, usually with the aid of a mounting board containing alining devices, such as projecting pins, which match perforations in the various forms.
- alining devices such as projecting pins
- the forms may be overlapped or shingled and in diierent arrangements ring binders or so-called loose-leaf books have been used for holding accounting forms, sometimes in conjunction with duplicating materials.
- the present novel apparatus provides a holder and storage space for pre-arranged shingled forms which are used repeatedly in a bookkeeping system, which, at the same time alines the forms with others held in desired registration by other means on the holder.
- the invention ltinds use with either the standard or previous line visible posting methods.
- an adjustable backing member is provided and to improve utility of the system in the small Working spaces available in many offices a combination easel-like rest and accessible storage space is included integral with the holder to improve Writing ease and provide a temporary tiling space -for papers to be used and those which have been completed.
- 'It is an object of this invention to provide a binder for shingled bookkeeping forms which will hold them in desired shingled arrangement ready for use in a manifolding system without removal from the binder.
- a further object is to make a combination binder for bookkeeping records to be reproduced in multiple and stand therefor with a storage compartment in said stand for temporary storage of papers, backing member part of the binder used for previous line posting applications and such other parts of the multiple entry apparatus as are not being employed at the time.
- FIG. l is a disassembled view of the bookkeeping arrangement set for previous line visible posting, illustrating employment of an adjustable backing member and an easel-like stand;
- FIG. 2 is a partially broken-away partial plan vic-w of a bookkeeping arrangement in accordance with the invention, set for a standard posting operation;
- FIG. 3 is an enlarged sectional view of the alining pins and gripping means along plane 3-3 of FIG. 2;
- FIG. 4 is a top perspective of the ring binder in closed position
- FIG. ⁇ 5 is a similar top perspective showing the binder open ready for use
- FIG. 6 is another such perspective of the binder, Without forms, set up on the integral stand for easy writing and storage of papers and parts used with the invented arrangements;
- lFIG. 7 is a front elevation of the closed binder
- FIG. 8 is a corresponding side elevation of the closed binder, illustrating the structure that permits its being refolded to a low inclined supporting stand;
- FIG. 9 is a side elevation of the erected stand.
- the invention Will be described with reference to a payroll system comprising paycheck-earnings statement, earnings record and payroll summary sheet forms, With time card forms sometimes included but it is evident that it can also be applied to other bookkeeping or recording systems including unit, journal and ledger forms corresponding thereto.
- accounts receivable, accounts payable, billing, sales and inventory control applications may be mentioned accounts receivable, accounts payable, billing, sales and inventory control applications.
- the preferred system is in payroll accounting Where substantially all journal records are inscribed every pay period, these other systems, in some of which the journal is not employed so regularly, are also Within the claims. Similarly, modifications thereof in which additional records are made or in which extra copies of the mentioned records are created are also part of this invention.
- Numeral 21 designates a ⁇ folding binder of FIG. l which is illustrated in more detail in subsequent FIGS. 4-9.
- the binder may be considered to be a pair of covers y23 and 2S which open and close along a spine 27 parallel to which spine and at a middle portion of the binder is a row of rings 29, of conventional loose-leaf locking and opening action. Means, not illustrated, are provided to readily open and close the rings. Rings Z9 are preferably of .a squared U shape when closed and may be circular, or of rectangular crosssection. This keeps the axis of the forms to be mounted thereon equidistant from the forms with Iwhich it is to be matched, aiding in obtaining correct alinement. Whether or not of such size and shape the rings should closely match the pertorations in the mounted forms to prevent excessive play and misalinement.
- Earnings records 31 have the name and other information about the payee along the left side thereof, parallel to the perforations 33.
- At a right .angle to this and parallel to the top and bottom edges of the record may be a multiplicity of lines for carrying earnings information, there usually being yone line for each pay period. The lines are not shown but the records are illustrated divided into columns -for the listing of the various information.
- the group Iof shingled earnings records comp-rises in shingled relationship .as many learnings recfords as spaces on the payroll forrn which is to be iilled in simultaneously.
- the group of shingled forms in use may be only one of many held by the ring binder. Those completed may be turned over to lie against the other cover 23. All the earnings records forms may have simi-lar columns :and lines for insertion of earnings information on the reverse sides of the papers. Such spaces will be the same as those on the primary side when the form is inverted. Storage space for other forms to beused or already completed is available at the bottom of the binder, as at 35.
- binder cover 25 To the right of the rings 29 and along .an edge of binder cover 25 is a plurality of pegs 37 paralleling the 'ax-is fof the rings. ylittable over the pegs at a plurality of positions is a hinged backing member 39 having holes 4'1 in hinge 43.
- the backing member isV of hard sur- ⁇ taced material; such as metal, wood or composition board, which helps to make better impressions Aby backing the papers above and maintaining them at a level plane.
- Means such as tube 87 may be provided to hold the backing plate firmly in position on the binder when desired, said means usually cooperating with projections or pins 37, which are firmly fastened to the cover Z5.
- hinge43 On the'rnovable section of hinge43 is a series of Ypins Vor 'v projections 45 paralleling the rings Z9 when the hinged backing member is in place.
- TheseV pins or pegs are set .apart a-small multiple of the distance of a Iline entry so that papers of an equal 4or greater number of perforations, usually of a number corresponding to the number of entry lines, can be mounted thereon at anyrof a multiplicity of positions ,aline-d with any'line of the earnings record 3:1.
- the various held papers are iirmly fastened in place by gripping means like split tube 487 illustrated in FIGS. 2 .and 3. i
- Both paycheck-earnings statements and payroll forms contain spaces for entry of business information corresponding to lthe spaces of the earnings records.
- the every line perforations 53 and 55 of those forms, respectively may be indexed in any desired manner with the earnings records.
- Shingledtime cards 57 h-ave perforations 59 for similar mounting.
- the binder containing a'series :of shingled earnings records is opened and set up to easel Ior raised position, if desired.
- Atop the backing member and on the right side projections 45 are mounted, from bottom'up, a set of shingled time cards, a carbon paper 61 extending over the time cards, a pay-roll, another carbon 6-3 thereover and a set of pre-shingled paycheck-earnings statements.
- the earnings statement part of the combined forms has a deposit of reproducing material under the space for entries thereon so that writing in su-ch space is reproduced on the earnings records without the necessity for employing additional carbon papers.
- T'h-e backing member, with theseV forms on it, in prescribed places, is then positioned von pegs 37 rwith -the center indexing peg alongside the Week number indicated in the payroll margin.
- the combined check, separated from :the earnings statement 4by pertorations 65 has space .on a top line for the name :and clock numb-er of the payee employee.
- any adjust-ments of the other -form-s with respect to the earnings recordsV be required, such as in the case where an employee is :absent trom work during a pay period, it is a simple matter to mere-lymove the hinged backing plate up a line when that employees earnings record is reached, thus avoiding w-asting rof the shingled checks, time cards and 4leaving no spaces on the payroll.
- a payroll accounting arrangement in ywhich the earnings recfords, the most often usedof the records employed are kept ready for use in .
- a protective bind-er which maintains them in desired shingled arrangement, a system in which all the other accounting forms are also held in ordered 'aline-ment with the earnings records and always ready Vto be folded up and stored away if Work ris temporarily 'distance of a line entry on the forms.
- a split tube gripper 87 holds pegged papers inV place in alignment with the earnings records.
- aV se-t of shingled time cards 89 Mounted on the pegs 85, in order from bottom to top, are aV se-t of shingled time cards 89, a payroll 9-1 and a set of combined earnings statements-paychecks 93, each with perforations 95 ,97, and 99, respectively, which match projectcions on peg-strip
- perforations 95 ,97, and 99 To assist in alinement, sections of the edges of shapes, to allow the bookkeeper to more readily ascertain theV overlying relationships of the various papers used.
- Such viewing openings are not illustrated, their use being considered to be conventional.
- covers 23 and 25 and spine 27 are duplicated by cover portions 113, 115 and spine 117. All are provided as part of a continuous double cover joined at 119 and 121.
- the cover is folded inwardly when the binder is closed or lying i'lat. To convert to easel form such ⁇ fold is straightened and covers 113 and 115 are folded at 123.
- the stit covers 23 and 2S are pressed downward by the weight of the papers mounted on the rings thereof; such downward pressure is applied to relatively short portion 125 of covers 113 and 115 and acts to pull ⁇ the remaining portions of those sides flat, thereby creat-ing a stable low-angled support to make writing easier and to create a storage space 127 under the writing surface for temporary storage of papers and other items, such as the backing member used in conjunction with these bookkeeping systems and completed checks.
- binder Walls or covers should be of such dimensions and proportions so that they are inclined at an angle between fifteen and forty degrees from the horizontal, with the outer cover of the binder usually being placed horizontal.
- a bookkeeping binder folder for recording entries in multiple upon a plurality of business forms comprising, in combination, a ring binder, having at a middle portion of the binder a plurality of rings which can be opened and closed, a iirst group of a plurality of business form papers in shingled relationship, the papers being adapted at a side thereof -to be held by the binder rings and maintained in shingled relationship while being readily turnable, a second group of a plurality of papers of another business form, also in shingled relationship, with the same overlap as for the first set of forms, means substantially to a side of a middle portion of the binder, for holding the second set of shingled form papers on top of and in desired alinement with the first set, with the free ends of papers of one set near the held ends of papers of the other set, a third form also held by the side holding means, -below the second form papers in alinement with them and reproducing means between papers of the different .business ⁇ forms so that an entry made
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Description
May 18, 1965 E. Rol-IDE 3,184,255
NNNNNN O R n BY ATTORNE May 18, 1965 E. RoHDE 3,184,255
BOOKKEEPING SYSTEM Filed Aug. 3l, 1960 5 Sheets-Sheet 2 INVENTOR YELL/o ROHDE N ATTORNE May 18, 1965 E. RoHDl-z BOOKKEEPING SYSTEM 3 Sheets-Sheet 5 Filed Aug. 31, 1960 INVENTOR 'uorkb/IDE QP@ ATTORN Y United States Patent O 3,184,255 BDGKKEEPING SYSTEM Elliot Rohde, 7 Green Drive, Roslyn, NX. Filed Aug. 31, 1960, Ser. No. 53,185 3 Claims. (Cl. 282-29) This invention relates to a bookkeeping system or arrangement for easily producing entries on a plurality of dierent business forms with a single Writing.
Manifolding systems have been employed for the production of plural records for bookkeeping purposes and have been particularly useful in making payroll and sales accounting records. In most of the apparatuses employed for this purpose various forms are superimposed, usually with the aid of a mounting board containing alining devices, such as projecting pins, which match perforations in the various forms. In some systems it is shown that the forms may be overlapped or shingled and in diierent arrangements ring binders or so-called loose-leaf books have been used for holding accounting forms, sometimes in conjunction with duplicating materials. However, the present novel apparatus provides a holder and storage space for pre-arranged shingled forms which are used repeatedly in a bookkeeping system, which, at the same time alines the forms with others held in desired registration by other means on the holder. The invention ltinds use with either the standard or previous line visible posting methods. To facilitate obtaining of best results with the latter method an adjustable backing member is provided and to improve utility of the system in the small Working spaces available in many offices a combination easel-like rest and accessible storage space is included integral with the holder to improve Writing ease and provide a temporary tiling space -for papers to be used and those which have been completed.
'It is an object of this invention to provide a binder for shingled bookkeeping forms which will hold them in desired shingled arrangement ready for use in a manifolding system without removal from the binder.
It is an object to provide an arrangement and apparatus lfor recording entries in multiple upon a plurality of different types of forms, such as paycheck-earnings sta-tements, earnings records and payrolls Without the necessity for frequent realinement of the forms or for moving the holding means after it is set.
It is also an object to create an apparatus and arrangement for manifolding such records in which the person making the primary entry will be able to view the previous entry made on a lower form so as to assist him in computing the figures or information to be entered on the primary record.
A further object is to make a combination binder for bookkeeping records to be reproduced in multiple and stand therefor with a storage compartment in said stand for temporary storage of papers, backing member part of the binder used for previous line posting applications and such other parts of the multiple entry apparatus as are not being employed at the time.
Other objects and advantages of the invention will be apparent from the following specification, taken in conjunction with the drawings in which:
FIG. l is a disassembled view of the bookkeeping arrangement set for previous line visible posting, illustrating employment of an adjustable backing member and an easel-like stand;
FIG. 2 is a partially broken-away partial plan vic-w of a bookkeeping arrangement in accordance with the invention, set for a standard posting operation;
FIG. 3 is an enlarged sectional view of the alining pins and gripping means along plane 3-3 of FIG. 2;
FIG. 4 is a top perspective of the ring binder in closed position;
3,184,255 Patented May 1S, 1965 ice `FIG. `5 is a similar top perspective showing the binder open ready for use;
FIG. 6 is another such perspective of the binder, Without forms, set up on the integral stand for easy writing and storage of papers and parts used with the invented arrangements;
lFIG. 7 is a front elevation of the closed binder;
FIG. 8 is a corresponding side elevation of the closed binder, illustrating the structure that permits its being refolded to a low inclined supporting stand; and
FIG. 9 is a side elevation of the erected stand.
The invention Will be described with reference to a payroll system comprising paycheck-earnings statement, earnings record and payroll summary sheet forms, With time card forms sometimes included but it is evident that it can also be applied to other bookkeeping or recording systems including unit, journal and ledger forms corresponding thereto. Among such methods and procedures may be mentioned accounts receivable, accounts payable, billing, sales and inventory control applications. Although the preferred system is in payroll accounting Where substantially all journal records are inscribed every pay period, these other systems, in some of which the journal is not employed so regularly, are also Within the claims. Similarly, modifications thereof in which additional records are made or in which extra copies of the mentioned records are created are also part of this invention.
Because of the complexity of the subject matter and the diiculty of accurate and meaningful description without use of concrete terminology, it will be noted that some portions of the description and claims refer to right, left, top and bottom parts of binder and forms. `It is clear that such descriptions apply also to reversed arrangements in which the relative disposition of the parts is substantially the same.
Numeral 21 designates a `folding binder of FIG. l which is illustrated in more detail in subsequent FIGS. 4-9. tFor purposes of describing FIG. l the binder may be considered to be a pair of covers y23 and 2S which open and close along a spine 27 parallel to which spine and at a middle portion of the binder is a row of rings 29, of conventional loose-leaf locking and opening action. Means, not illustrated, are provided to readily open and close the rings. Rings Z9 are preferably of .a squared U shape when closed and may be circular, or of rectangular crosssection. This keeps the axis of the forms to be mounted thereon equidistant from the forms with Iwhich it is to be matched, aiding in obtaining correct alinement. Whether or not of such size and shape the rings should closely match the pertorations in the mounted forms to prevent excessive play and misalinement.
Mounted on rings 29 is a group of shingled earnings records 31, perforated at 33 to iit closely the rings 29. Earnings records 31 have the name and other information about the payee along the left side thereof, parallel to the perforations 33. At a right .angle to this and parallel to the top and bottom edges of the record may be a multiplicity of lines for carrying earnings information, there usually being yone line for each pay period. The lines are not shown but the records are illustrated divided into columns -for the listing of the various information. Usually the group Iof shingled earnings records comp-rises in shingled relationship .as many learnings recfords as spaces on the payroll forrn which is to be iilled in simultaneously. yIt Will be seen that the group of shingled forms in use may be only one of many held by the ring binder. Those completed may be turned over to lie against the other cover 23. All the earnings records forms may have simi-lar columns :and lines for insertion of earnings information on the reverse sides of the papers. Such spaces will be the same as those on the primary side when the form is inverted. Storage space for other forms to beused or already completed is available at the bottom of the binder, as at 35.
To the right of the rings 29 and along .an edge of binder cover 25 is a plurality of pegs 37 paralleling the 'ax-is fof the rings. ylittable over the pegs at a plurality of positions is a hinged backing member 39 having holes 4'1 in hinge 43. The backing member isV of hard sur- `taced material; such as metal, wood or composition board, which helps to make better impressions Aby backing the papers above and maintaining them at a level plane. Means such as tube 87 may be provided to hold the backing plate firmly in position on the binder when desired, said means usually cooperating with projections or pins 37, which are firmly fastened to the cover Z5.
On the'rnovable section of hinge43 is a series of Ypins Vor 'v projections 45 paralleling the rings Z9 when the hinged backing member is in place. TheseV pins or pegs are set .apart a-small multiple of the distance of a Iline entry so that papers of an equal 4or greater number of perforations, usually of a number corresponding to the number of entry lines, can be mounted thereon at anyrof a multiplicity of positions ,aline-d with any'line of the earnings record 3:1. The various held papers are iirmly fastened in place by gripping means like split tube 487 illustrated in FIGS. 2 .and 3. i
A set of shingled combined paychecks and earning-s. statements 49,.having a set :of perforations along the right side :there-of to t over pins 45, is mounted on the pins on top of a similarly perforated payroll form 5.1. Both paycheck-earnings statements and payroll forms contain spaces for entry of business information corresponding to lthe spaces of the earnings records. By virtue of the every line perforations 53 and 55 of those forms, respectively, they may be indexed in any desired manner with the earnings records. Shingledtime cards 57 h-ave perforations 59 for similar mounting.
In use the binder containing a'series :of shingled earnings records is opened and set up to easel Ior raised position, if desired. Atop the backing member and on the right side projections 45 are mounted, from bottom'up, a set of shingled time cards, a carbon paper 61 extending over the time cards, a pay-roll, another carbon 6-3 thereover and a set of pre-shingled paycheck-earnings statements. The earnings statement part of the combined forms has a deposit of reproducing material under the space for entries thereon so that writing in su-ch space is reproduced on the earnings records without the necessity for employing additional carbon papers. T'h-e backing member, with theseV forms on it, in prescribed places, is then positioned von pegs 37 rwith -the center indexing peg alongside the Week number indicated in the payroll margin.
The boolelieeperinterleafsy the three topmost earnings records under the three topmost check-earningsV statementsV and then proceeds to Write out the topmost of the shingled earnings statements, inserting the various earnings informations, such as hou-rs worked, rate, overtime, bonuses, deductions tortaxes, insurance, pension andother such data. Space for such entries is provided at the top line of each earnings statement. The combined check, separated from :the earnings statement 4by pertorations 65 has space .on a top line for the name :and clock numb-er of the payee employee. Immediately underV the check is t-he earnings record on which the data are entered, Vso that the writer can note the entries made on Ythe previous li-ne of that form, which Wil-l be needed to compute the earnings statement information entered. Because the checkV portion of the combined form has no reproducing means under it and because the earnings record does not underlie it only the earnings data are duplicated thereon.
yWhile itis possible to have only a single earnings record at a time under the earnings statement part of the check form, usually .a pluraity of suchtorms will be in place,l such as three, and sometimes four. The others are brought into place as needed from their position un- Vder the backing member. Under the earnings record forms and paycheck part of the combined form a sheet of carbon paper tnansmits all earnings data, name and number to a payroll lform. Similarly another carbon, underlying only the check Vand over the shingled time cards iills out those cards with name and number so that they may be used in 'the ensuing pay period. After the completion of .a check-earnings statement, it is removed from the shingled pac-k by tearing along a line :of perforation 67 and a subsequent Acombined che-ck form is fille-d tor ythe next employee on the payroll, after turning the earnings record form over. Writing the next check 4form enters earnings data on the next employees own earnings statement, as well as on the payroll and additionally illls out his subsequent time car-d.
VShould any adjust-ments of the other -form-s with respect to the earnings recordsV be required, such as in the case where an employee is :absent trom work during a pay period, it is a simple matter to mere-lymove the hinged backing plate up a line when that employees earnings record is reached, thus avoiding w-asting rof the shingled checks, time cards and 4leaving no spaces on the payroll.
Removal of the filled in earnings records and turning to the other side of the cover is facilitated by use of the i 101. i some of the forms may be cut away, usually in half-moon backing member to initiate raising of the records lforms and thus aiding the boorklceeper t-o place his ngers under the form .an-d raise and turn it. Affter all the shingled checks have been 4written the payroll 4form and shingled time cards are removed after loosening ,and removing gripping means 87 land are replaced with new sets. The shingled earnings records were turned to the storage next to the'left hand cover 23. Thus, there is provided a payroll accounting arrangement in ywhich the earnings recfords, the most often usedof the records employed are kept ready for use in .a protective bind-erwhich maintains them in desired shingled arrangement, a system in which all the other accounting forms are also held in ordered 'aline-ment with the earnings records and always ready Vto be folded up and stored away if Work ris temporarily 'distance of a line entry on the forms. A split tube gripper 87 holds pegged papers inV place in alignment with the earnings records. Mounted on the pegs 85, in order from bottom to top, are aV se-t of shingled time cards 89, a payroll 9-1 and a set of combined earnings statements-paychecks 93, each with perforations 95 ,97, and 99, respectively, which match projetcions on peg-strip To assist in alinement, sections of the edges of shapes, to allow the bookkeeper to more readily ascertain theV overlying relationships of the various papers used. Such viewing openings are not illustrated, their use being considered to be conventional.
When in opera-ting position the earnings records 83 are below the payroll 91 and alongside the shingled time cards 89. Carbonv papers 103 and 105 are provided between the forms and the earnings statements have no reproducing coating on the reverse thereof. Entries are made on the paycheck-earnings statement, may be transmitted through a few thicknesses of other such shingled forms and through the carbon paper 103 to payroll 91',v thence through carbon 105 to both topmost `shingled earnings record 83 and time card 89. After entry the check-earnings statement is removed and earnearnings record to be marked. The time cards need not be turned over or removed because the spaces for insertion of data are at the top of the cards so that said spaces on one card do not cover those on the card underneath.
The utility of the invented bookkeeping arrangements is greatly increased in that embodiment in which the binder covers are foldable to the form of an inclined support or easel, such as is illustrated in FIGS. 4-9. In this embodiment covers 23 and 25 and spine 27 are duplicated by cover portions 113, 115 and spine 117. All are provided as part of a continuous double cover joined at 119 and 121. At T21 the cover is folded inwardly when the binder is closed or lying i'lat. To convert to easel form such `fold is straightened and covers 113 and 115 are folded at 123. Thus, the stit covers 23 and 2S are pressed downward by the weight of the papers mounted on the rings thereof; such downward pressure is applied to relatively short portion 125 of covers 113 and 115 and acts to pull `the remaining portions of those sides flat, thereby creat-ing a stable low-angled support to make writing easier and to create a storage space 127 under the writing surface for temporary storage of papers and other items, such as the backing member used in conjunction with these bookkeeping systems and completed checks. It has been found that to promote greatest stability of the support, best and most acceptable writing angle and to produce a storage compartment in which papers and parts substantially the size of the binder can be laid iiat, it is necessary that the binder Walls or covers should be of such dimensions and proportions so that they are inclined at an angle between fifteen and forty degrees from the horizontal, with the outer cover of the binder usually being placed horizontal.
The invention has been described with references to drawings and descriptions of preferred embodiments thereof. `It is not to be considered to be limited to these embodiments, the scope being that of the claims allowed. Of course, various equivalents may be substituted for the recited structure without departing from the invention or going outside the scope of the claims.
What is claimed is:
1. A bookkeeping binder folder for recording entries in multiple upon a plurality of business forms, comprising, in combination, a ring binder, having at a middle portion of the binder a plurality of rings which can be opened and closed, a iirst group of a plurality of business form papers in shingled relationship, the papers being adapted at a side thereof -to be held by the binder rings and maintained in shingled relationship while being readily turnable, a second group of a plurality of papers of another business form, also in shingled relationship, with the same overlap as for the first set of forms, means substantially to a side of a middle portion of the binder, for holding the second set of shingled form papers on top of and in desired alinement with the first set, with the free ends of papers of one set near the held ends of papers of the other set, a third form also held by the side holding means, -below the second form papers in alinement with them and reproducing means between papers of the different .business `forms so that an entry made on an upper paper of one form will be reproduced on lower papers of each of the other forms in desired position.
2. A bookkeeping arrangement as set forth in claim 1 in which the papers of the tirst group of shingled business forms are perforated along an edge thereof with the perforations being of such size and shape that they closely tit the rings of the ring binder when in position for recording entries, thus helping to accurately aline the papers of said form, and being so located that the shingled `forms may be placed on the rings in desired position with respect to the binder, the papers of the second group of business forms and the paper of the third form being multi-ply perforated along an edge thereof, with the side holding means being a multiplicity of upwardly extending projections with means .for holding perforated papers mounted on said projections steady With respect thereto, the 4perforations of the papers and the projections being of such spacing that, when the holding means is released, the papers can be moved to any of a multiplicity of positions, which positions are separated by distances corresponding to the widths of line entries made on the papers of the first yform group.
3. A bookkeeping arrangement as set forth in claim 2 in which the first shingled form papers are earnings records, held in accessible ordered storage in the binder, ready for use, the second shingled form papers are combination paychecks and earnings statements and the third form is a payroll.
References Cited bythe Examiner UNITED STATES PATENTS 2,088,521 7/37 Kerman 281-33 2,244,908 6/41 Finnila 283-66 2,258,273 l0/4l Barrett 281-33 2,524,128 10/50 .iones 282-29 2,597,579 5/52 Gleanes 282-29 2,734,756 2/56 Selinker et al. 282-29 X 2,739,826 3/56 Triebel 282-8 2,922,661 1/ 60 Ayers et al 282-8 X FOREIGN PATENTS 109,341 12/43 Sweden.
JEROME SCHNALL, Primary Examiner.
GEORGE A. NINAS, IR., LAWRENCE CHARLES, JOSEPH D. BEIN, Examiners,
Claims (1)
1. A BOOKKEEPING BINDER FOLDER FOR RECORDING ENTRIES IN MULTIPLE UPON A PLURALITY OF BUSINESS FORMS, COMPRISING, IN COMBINATION, A RING BINDER, HAVING AT A MIDDLE PORTION OF THE BINDER A PLURALITY OF RINGS WHICH CAN BE OPENED AND CLOSED, A FIRST GROUP OF A PLURALITY OF BUSINESS FORM PAPERS IN SHINGLED RELATIONSHIP, THE PAPERS BEING ADAPTED AT A SIDE THEREOF TO BE HELD BY THE BINDER RINGS AND MAINTAINED IN SHINGLED RELATIONSHIP WHILE BEING READILY TURNABLE, A SECOND GROUP OF A PLURALITY OF PAPERS OF ANOTHER BUSINESS FORM, ALSO IN SHINGLED RELATIONSHIP, WITH THE SAME OVERLAP AS FOR THE FIRST SET OF FORMS, MEANS SUBSTANTIALLY TO A SIDE OF A MIDDLE PORTION OF THE BINDER, FOR HOLDING THE SECOND SET OF SHINGLED FORM PAPERS ON TOP OF AND IN DESIRED ALINEMENT WITH THE FIRST SET, WITH THE FREE ENDS OF PAPERS OF ONE SET NEAR THE HELD ENDS OF PAPERS OF THE OTHER SET, A THIRD FORM ALSO HELD BY THE SIDE HOLDING MEANS, BELOW THE SECOND FORM PAPERS IN ALINEMENT WITH THEM AND REPRODUCING MEANS BETWEEN PAPERS OF THE DIFFERENT BUSINESS FORMS SO THAT AN ENTRY MADE ON AN UPPER PAPER OF ONE FORM WILL BE REPRODUCED ON LOWER PAPERS OF EACH OF THE OTHER FORMS IN DESIRED POSITION.
Priority Applications (1)
Application Number | Priority Date | Filing Date | Title |
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US53185A US3184255A (en) | 1960-08-31 | 1960-08-31 | Bookkeeping system |
Applications Claiming Priority (1)
Application Number | Priority Date | Filing Date | Title |
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US53185A US3184255A (en) | 1960-08-31 | 1960-08-31 | Bookkeeping system |
Publications (1)
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US3184255A true US3184255A (en) | 1965-05-18 |
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US53185A Expired - Lifetime US3184255A (en) | 1960-08-31 | 1960-08-31 | Bookkeeping system |
Country Status (1)
Country | Link |
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US (1) | US3184255A (en) |
Cited By (4)
Publication number | Priority date | Publication date | Assignee | Title |
---|---|---|---|---|
US4029342A (en) * | 1975-03-26 | 1977-06-14 | Goodman Sidney R | Integrated record control system and method |
US4395059A (en) * | 1980-11-19 | 1983-07-26 | Russell Iii Thomas H | Foldable posting board assembly |
US4940257A (en) * | 1989-10-03 | 1990-07-10 | Data Management, Inc. | One-write book assembly with removable insert |
US4948173A (en) * | 1989-09-28 | 1990-08-14 | Data Management, Inc. | Record keeping assembly having locating posts and peel strip |
Citations (8)
Publication number | Priority date | Publication date | Assignee | Title |
---|---|---|---|---|
US2088521A (en) * | 1936-04-17 | 1937-07-27 | American Bank Stationery Compa | Book construction |
US2244908A (en) * | 1940-01-15 | 1941-06-10 | Alfred A Finnila | Checkbook and account record |
US2258273A (en) * | 1940-04-18 | 1941-10-07 | Barrett Bindery Co | Portable display device |
US2524128A (en) * | 1946-08-31 | 1950-10-03 | Charles R Hadley Company | Accounting board |
US2597579A (en) * | 1951-05-17 | 1952-05-20 | C E Sheppard Company | Multirecord accounting instrument |
US2734756A (en) * | 1956-02-14 | Multi-entry bookkeeping systems | ||
US2739826A (en) * | 1953-02-05 | 1956-03-27 | Jr Albert Triebel | Notebook |
US2922661A (en) * | 1956-10-04 | 1960-01-26 | Clarence R Ayers | Record book |
-
1960
- 1960-08-31 US US53185A patent/US3184255A/en not_active Expired - Lifetime
Patent Citations (8)
Publication number | Priority date | Publication date | Assignee | Title |
---|---|---|---|---|
US2734756A (en) * | 1956-02-14 | Multi-entry bookkeeping systems | ||
US2088521A (en) * | 1936-04-17 | 1937-07-27 | American Bank Stationery Compa | Book construction |
US2244908A (en) * | 1940-01-15 | 1941-06-10 | Alfred A Finnila | Checkbook and account record |
US2258273A (en) * | 1940-04-18 | 1941-10-07 | Barrett Bindery Co | Portable display device |
US2524128A (en) * | 1946-08-31 | 1950-10-03 | Charles R Hadley Company | Accounting board |
US2597579A (en) * | 1951-05-17 | 1952-05-20 | C E Sheppard Company | Multirecord accounting instrument |
US2739826A (en) * | 1953-02-05 | 1956-03-27 | Jr Albert Triebel | Notebook |
US2922661A (en) * | 1956-10-04 | 1960-01-26 | Clarence R Ayers | Record book |
Cited By (4)
Publication number | Priority date | Publication date | Assignee | Title |
---|---|---|---|---|
US4029342A (en) * | 1975-03-26 | 1977-06-14 | Goodman Sidney R | Integrated record control system and method |
US4395059A (en) * | 1980-11-19 | 1983-07-26 | Russell Iii Thomas H | Foldable posting board assembly |
US4948173A (en) * | 1989-09-28 | 1990-08-14 | Data Management, Inc. | Record keeping assembly having locating posts and peel strip |
US4940257A (en) * | 1989-10-03 | 1990-07-10 | Data Management, Inc. | One-write book assembly with removable insert |
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