US452970A - Account-book - Google Patents

Description

(No Model.) a-sheets-sheet 1. H. J. BUCK, J1. ACCOUNT BOOK.

l Patented May 26, 1891.

/ZMQZMMMWMW @dw au",

we uonms Puas col, moro-umm, wsmnuToN, me,

3 Sheets-Sheet 2. H. J. BUCK, Jr.

ACCOUNT BOOK.

No. 452,970. Patented May 26, l1891.

www@

wer l/ f v Ww .w

(No Model.) 3 Sheets-Sheet 3.

H. J. HUGK, Jr. ACCOUNT BooK.

No. 452,970. Patented May 26, 1891.

alf/ina.

me noms patins co., pnofovunw., msnmm'on, n. c.

UNITED STATES PATENT OFFICE.

HENRY J. IlUCK, JR., OF YAKUM, TEXAS.

LlACCOUNT-BOOK.

SPECIFICATION forming part of Letters Patent N o. 452,970, dated May 26, 1891.

l Application filed October 14, 1890- Serial No. 368,138. (No model.)

To cir/ZZ whom t 'n2/Cty concern:

Be it known that I, HENRY J. IIUCK. Jr., a citizen of the United States, residing at Yoakum, in the county of De Witt and State of Texas, have invented certain new and useful Improvements in Account-Books; and I do hereby declare the following to be a full, clear, and exact description of the invention, such as will enable others skilled in the art to which it appertains to make and use the same.

My invention relates to means for condensing and facilitating the keeping ot' accounts.

The object of my invention is to dispense with a multiplicity of books in keeping accounts, and to devise means for combiningin one book and upon a single page thereof the features of the ledger, day-book, bill-book, and bills-receivable book, said page to be so provided with perforations as to admit of the detachment of certain part-s, leaving intact that part of the page that is intended for permanent record.

In the accompanying drawings, forming a part of this specification, Figure l shows my arrangement for combining on a single page the features of a ledger, day-book, bill-book, and bills-receivable book, with perforations for detaching the note and bill. Fig. 2 shows a modification in the arrangement, and Fig. 3 shows a modification in which the ledger feature is omitted.

Referring more particularly to the drawings, in Fig. l A denotes the space for entries of bills receivable. B denotes a printed promissory note arranged opposite to the space A and having a line of perforations under and to one side of it. C is a space which may be left blank for memoranda, or it maybe ruled, as shown at C in Fig. 3. D represents the space ruled for the ledger-entries, and E represents the space ruled as a day-book or bill-book, having a space at the top with the bill^head printed thereon, and having a line of perforations at the top, dividing it from the printed form of promissory note, and a line of perforations at the inner side between it and the ledger-account- In Fig. 2, D represents the ledger-account, arranged at the top of the page; A, the billsreceivable account, immediately under and to the left; B, the promissory note, opposite the bills-receivablc account and having perforations at the inner side and above and below. E is the bill account, having' perforations at the top and on the inside.

In Fig. 3, A denotes the space for entries of bills receivable; B, the printed promissory note, having perforations at one side and at the bottom. C denotes the space ruled for a short statement of account for permanent record, and E is for the bill account, having perforations at topland to the inner side.

In making up my account-book I may arrange the pages in groups, each group having different arrangements and combinations of the ledger, bill-book, day-book, and bills-receivable book, as shown in the different iigures of the drawings. In this Way my account-book will accommodate itself to the needs of different accounts. As, for instance, Where it is desirable to accommodate a long account I use the combination shown in Fig. n, as it may be more conveniently carried over to the next page. Again,\vhere it is desirable to dispense with the ledger I adopt the combination shown in Fig. 3. The account-book contains an index, and the first scoreor more of pages are to be ruled after the approved method of ledger-ruling, and may be devoted to the merchandise, freight expense, discount and premium accounts, and accounts of members of the firm, and. such other accounts as are permanent in their nature, in contradistinction to personal monthly accounts. Itis evident that the combination shown may be varied without departing from the spirit of my invention. The ruling of the day-bill-book part of the combination maybe in the simplest ruling, or it may be according to the approved day-book ruling and as elaborate as desired. The itemized day-book When torn off becomes a bill. The account is then added and the total is posted to the ledgerdebit on the same page, and when cash is paid it is posted to the vledger-credit, all on the same page, and the account is closed. If only a part cash is paid, credit that on the ledgercredit, and for the remainder take promissory note and close the account With credit for bills receivable. This makes a iinal closing of the open account. By this method the itemized daybook account becomes the bill,

IOO

and the promissory note is filed to await maturity, or it is discounted or otherwise disposed of. The Weary routine of posting from day-.book to ledger and the turning to and from ledger to day-book for making out billsv is obviated, and, besides this, the danger' of omission and of posting the Wron g accounts is effectually prevented. The promissory-note .combination constitutes a most desirable advance in keeping accounts, as When the note is given it constitutes a liquidated account and is not barred by the statute of limitations as soon as an unliquidated account would be, and cannot be impeached, except for fraud or failure of consideration, While an unliq uidated account must be proved With all the formalities prescribed. Moreover, the note fixes the place of payment.

My combination is particularly valuable in keeping monthly accounts. It obviates the necessity of making out monthly itemized bills. lt purges the book every month of open accounts. lt facilitates the making of all entries in personal accounts and insures accurac'y. It preserves a plain record of all that should be preserved, and the perforations used make note and bill 'a part of the book until such time as it is desired to close the accounts and Vdetach them.

Having 'shown and described my invention, what l claim, and desire to secure by Letters Patent, is= y 1. In an account-book, the `combination uponasingle page thereof of laledger account,

a day-book account, a bill-book account, a bills-receivable account, and a printed form of promissory note, said bill-book account and form for promissory note being separated from the bills-receivable account and ledgerV account by a series of perfor-ations, substantially as shown and described.

2. A book for keeping accounts, having arranged upon. each page thereof a ruled space for bills-receivable account A and a ledger account D forpermanent record, a printed form B for promissory note adapted to be removed from said page, and an itemized bill or day book account E, also adapted to be removed from said page, substantially as shown and described. y

3. A book for keeping accounts, having arranged upon each page thereof a ruled space A for bills-receivable account and a state'- m'ent of account C for permanent record, and a printed form of 'promissory note B, arranged opposite said bills-receivable account and partly 'separated therefrom by a series of perforations, and a 'day-book account or itemized bill occupying the lower portion or part of the page and separable from said page through a series of perforations, substantially as shown and described. l

In testimony whereof I affix my signature in presence of two witnesses. I I I HENRY J. HUCK, JR.

Witnesses: Y

CHRISTIAN F. SCHAEFER, FR. SHINDLER.

Images