US540695A - Combined ledger - Google Patents

Combined ledger Download PDF

Info

Publication number
US540695A
US540695A US540695DA US540695A US 540695 A US540695 A US 540695A US 540695D A US540695D A US 540695DA US 540695 A US540695 A US 540695A
Authority
US
United States
Prior art keywords
ledger
sheets
journal
index
binder
Prior art date
Legal status (The legal status is an assumption and is not a legal conclusion. Google has not performed a legal analysis and makes no representation as to the accuracy of the status listed.)
Expired - Lifetime
Application number
Publication date
Application granted granted Critical
Publication of US540695A publication Critical patent/US540695A/en
Anticipated expiration legal-status Critical
Expired - Lifetime legal-status Critical Current

Links

Images

Classifications

    • BPERFORMING OPERATIONS; TRANSPORTING
    • B42BOOKBINDING; ALBUMS; FILES; SPECIAL PRINTED MATTER
    • B42DBOOKS; 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
    • B42D12/00Book-keeping books, forms or arrangements

Definitions

  • My invention relates to account books adapted for bookkeeping purposes, and consists in a book containing an index, a ledger and journal account having ready reference features, as will be hereinafter set forth, and detachable sheets.
  • My invention further consists in the combination with said improvements of a binder. for the sheets, and in the novel features of cording'to my invention, the leaves being opened and spread apart to more clearly show the arrangement for ready reference;
  • Fig. 2 a like view showing the book opened at another part thereof;
  • Fig; 3 a sectional elevation of a book having detachable sheets and held together by a binder embodying myinvention;
  • Fig. 4 an end elevation of the binder de tached from the book, agreeing with Fig. 3.
  • FIG. 5 an end elevation of the binder, showing the same partly openedgFig. 6, a like view showing the binder completely opened; and Fig. 7, a plan viewof one end of.
  • the prime object of my invention is to ease and facilitate the workof the bookkeeper and make corrections in the journal or ledger accounts readily accomplishable, and to this end I have constructed a book which comprises an index, a series of ledger sheets suitably ruled and spaced and with sufficient numbers to carry all the accounts necessary, and a series of journal sheets of sufficient number to receive the necessary entries, each sheet being detachable from its binder or holder, and each sheet being provided with consecutive and aligning reference figures, by means of which not only the particular name of the account but its position in the ledger and journal can bev readily ascertained and the proper page at once turned to.
  • each division of my book comprises a series of sheets complete in themselves for a journal and ledger account and an index therefor, each sheet of the division being separable from the book without disturbing the location, position or consecutiveness of the accounts.
  • journal or ledger account which forms the most essential feature of my invention, I have constructed, spaced or divided the index journal and ledger sheets as will now be described.
  • the index sheet 2, Fig. l is ruled horizontally with as many lines or spaces 6 as may be necessary to accommodate the different accounts under the initial N, and these horizontal lines or spaces are divided on the one hand by a column 7 for the name and column 8 for the address of the particular account, and between the name and address column the same lines or spaces 6 are provided with con- 21 Moses secutive numerals or other figures of reference 9, and thus each particular account is identified by its own particular number or other letter of reference, which is preserved throughout the entire series in that particu' lar division.
  • the ledger sheets 3 are shorter than the journal sheets 4, as shown in Fig. 1, and are ruled horizontally and provided with a number of lines or spaces 10, which align with and correspond with the lines or spaces 6 on the index sheet.
  • the ledger sheets are further ruled and divided into separate spaces or columns 11, 12, 13,0ver which is setthe particular month of the year, showing the balance of each account for that particular month, and each particular column is divided vertically into debit, credit and balance columns 14, 15, 16.
  • journal sheets are ruled longitudinally with lines or spaces 18, which correspond and align with the spaces or lines 6., 10 on the ledger and index sheets, and are otherwise ruled or spaced into vertical columns, asdesired, the extreme outer edge'of each journal sheet being provided with graduated tabs 19, 20, 21 of the form usual in ,indexes, the tabs being provided with numerals or other letters of reference corresponding'with those on the index and ledger sheets and on the correspending and aligning lines or spaces.
  • inner edge of the ledger sheets isfurthermore provided with a vertical column 22, in which are placed theconsecutive numerals or other letters of referencein the same spaces or lines as on the index or ledger sheets.
  • each of the journal sheet tabs bears two numerals of reference, the top one being used for the left hand or opposite page, and the lower one for the page upon which the particular tab appears.
  • the index is first consulted, the particular number of the account ascertained, and following the same line upon which that particular number appears and the page upon which the particular month, in which the particular standing of the account is desired, the standing of the account will be disclosed precisely upon the same lines as those upon which it appeared in the index.
  • the binder consists of two separable halves 22, 23, each half comprising a Hat bar 24, 25, from which depend at right angles thereto end pieces 26, 27, the end pieces being hinged together by suitable pins or studs 28 (but one is shown), said studs preferably having enlarged heads 29, from which bars 24, 25 extend segmental fingers 30, 31, preferably hemispherical in sectional contour, as shown in Fig. 7, so that when brought together, as in Fig. 3, they will form a complete circle, which construction I prefer over two fingers of rectangular eross section or circular cross section, so as to economize in space and the better to fill circular apertures 32 formed in the various sheets.
  • each of theend plates 26, 27 with studs .33, 34, which are engaged by the ends of a crossed spring 35,the loop 36 of which is held in position by the enlarged head of the stud 28, the pin 34 having an inclined face shown in Fig. 7, the loop of the spring 35 about the stud 3t being detachable.
  • the book can be partly or wholly opened, partly for the purpose of turning to a certain page and making entries thereon, and wholly to'bring the ends of the fingers 30, 31 away from each other, as shown in Fig. 6, to
  • the lug 39 limits the amount of separation of the halves of the binder and thus the amount of the opening of the book by coming in contact with the end of the spring 39, as shown in Fig. 5, thus preventing the entire opening of the book and the accidental separation of the removal of the pages thereof.
  • the loop 40 of the spring 35 is removed fromthe stud 34, which will permit of the halves of the binder being separated to their extreme limits, passing the ends of the fingers 30, 31 so as to leave an opening between them, and permitting of the placing of new leaves thereon or the removal of others, the free half of the spring then moving toward the lug 39, which will prevent it crossing the other free end and hold it in position.
  • a combined ledger, journal and index comprising an index sheet ruled into spaces corresponding to the various accounts and marked with numbers of reference of the accounts, one or more ledger sheets likewise ruled into spaces aligning with the spaces of the index sheet, and journal sheets for the various accounts of a suitable number, said j ournal sheets each having an index tab projecting beyond the edge of the ledger sheet or sheets, aligning with the space of the account for which the journal sheet or page thereof is used,"and carrying the reference number of the account, substantially as described.
  • a combined ledger, journal, and index consisting of a series of divisions corresponding to the various initials of the accounts, each division corresponding to one initial being complete in itself and comprising an index sheet, ruled into spaces for the various accounts under that initial, one or more ledger sheets likewise ruled into spaces aligning with the spaces of the index sheet and journal sheets of a suitable number, said journal sheets each having an index tab projecting beyond the edge of the ledger sheet or sheets and aligning with the space of the account for which the journal sheet or page thereof is used, said main divisions being likewise indexed by tabs carrying the initials of the accounts to which the several divisions are devoted, substantially as described.

Landscapes

  • Sheet Holders (AREA)

Description

(No Model.) 2 Sheets Sheet '1.
G. G. SHEPHERD. COMBINED LEDGER, JOURNAL, AND INDEX, AND ADJUSTABLE BINDER.
N0. 540,695. Patented June 11, 1895.
WI TNESSES 69% A TTORNEY TNE NORRIS Farms 00. wnmoumov, WASHINGTON, u. c
(No Model.) 2 'SheetsSheet 2. G. O. SHEPHERD.
COMBINED'LBDGER, JOURNAL, AND INDEX, AND ADJUSTABLE BINDER.
No. 540,695. A Patented June 11,-1895.
INVENTO WITNESSES UNITED ST TES ATENT Prion.
GILBERT C. SHEPHERD, OF BROOKLYN, NEW YORK.
COMBINED LEDGER, JOURNAL, AND INDEX, AND ADJUSTABLE BINDER.-
SPECIFICATION forming part of Letters Patent NO. 540,695, dated June 11, 1895. Application filed October 15.1894 Serial No. 525,914. (No model.)
To all whom it may concern:
Be it knownthat I, GILBERT O. SHEPHERD, a citizen of the United States, residing at Brooklyn, in the county of Kings and State of New York, have invented a new and useful Combined Ledger, Journal, and Index, and Adjustable Binder Therefor, of which the following is a specification.
My invention relates to account books adapted for bookkeeping purposes, and consists in a book containing an index, a ledger and journal account having ready reference features, as will be hereinafter set forth, and detachable sheets.
My invention further consists in the combination with said improvements of a binder. for the sheets, and in the novel features of cording'to my invention, the leaves being opened and spread apart to more clearly show the arrangement for ready reference; Fig. 2, a like view showing the book opened at another part thereof; Fig; 3, a sectional elevation of a book having detachable sheets and held together by a binder embodying myinvention; Fig. 4, an end elevation of the binder de tached from the book, agreeing with Fig. 3.
in position; Fig. 5, an end elevation of the binder, showing the same partly openedgFig. 6, a like view showing the binder completely opened; and Fig. 7, a plan viewof one end of.
the binder, agreeing with Fig. 6 in position.
Similar numerals of reference refer to like parts throughout the several views.
I shall first describe the construction and mode of use of my improved book.
The prime object of my invention is to ease and facilitate the workof the bookkeeper and make corrections in the journal or ledger accounts readily accomplishable, and to this end I have constructed a book which comprises an index, a series of ledger sheets suitably ruled and spaced and with sufficient numbers to carry all the accounts necessary, and a series of journal sheets of sufficient number to receive the necessary entries, each sheet being detachable from its binder or holder, and each sheet being provided with consecutive and aligning reference figures, by means of which not only the particular name of the account but its position in the ledger and journal can bev readily ascertained and the proper page at once turned to.
In the construction of my combined ledger and journal index I divide the entire book off into separate divisions or parts, each division comprising all of the accounts beginning with a certain initial, each division comprising within itself an index, a ledger and a journal, so that the accounts under each initial stand separate and independent from the other accounts under different initials, and are all grouped together. In the drawings I have illustrated a batch of leaves comprising one of such divisions, that having the initial N being arbitrarily selected, to indicate which a tab 1, bearing the lettter N and having the letter M on its reverse side, is secured to the first page 2 of the division, which is the index. See Fig. 1. There may be two or-more index pages, but I have shown one, simplifying the description of my invention.
Directly following the index page toward the right hand is the series of sheets 3 comprising the ledger account, and directly following the ledger sheets 3 are the journal sheets 4, and following the journal. sheets is another index sheet, to which is secured another tab 5, bearing the initialN and the initial O on its reverse side. Thus each division of my book comprises a series of sheets complete in themselves for a journal and ledger account and an index therefor, each sheet of the division being separable from the book without disturbing the location, position or consecutiveness of the accounts.
To provide for ready reference to the journal or ledger account, which forms the most essential feature of my invention, I have constructed, spaced or divided the index journal and ledger sheets as will now be described.
The index sheet 2, Fig. l, is ruled horizontally with as many lines or spaces 6 as may be necessary to accommodate the different accounts under the initial N, and these horizontal lines or spaces are divided on the one hand by a column 7 for the name and column 8 for the address of the particular account, and between the name and address column the same lines or spaces 6 are provided with con- 21 Moses secutive numerals or other figures of reference 9, and thus each particular account is identified by its own particular number or other letter of reference, which is preserved throughout the entire series in that particu' lar division.
The ledger sheets 3 are shorter than the journal sheets 4, as shown in Fig. 1, and are ruled horizontally and provided with a number of lines or spaces 10, which align with and correspond with the lines or spaces 6 on the index sheet. The ledger sheets are further ruled and divided into separate spaces or columns 11, 12, 13,0ver which is setthe particular month of the year, showing the balance of each account for that particular month, and each particular column is divided vertically into debit, credit and balance columns 14, 15, 16. To the extreme right hand .of the ledger sheets on the upper side of each one thereof is formed a vertical column 17, in which are placed numerals or other letters iof reference agreeing with those in the column 9 on the index sheet, so that in order to find, say, for example, the account identified by the numeral 7 in the ledger sheet, it would only be necessary to follow that particular line or space to the right hand, when the account will be seen for any of the months of the year on either side of any particular'ledger sheet, both sides being ruled alike and each column 11, 12, 13 having the dilferent months of the year, except that the top side one of the ledger sheets is provided with the vertical column 17. Thus far I have provided in myparticular construction means for ready reference from the index to the ledger sheets.
The journal sheets are ruled longitudinally with lines or spaces 18, which correspond and align with the spaces or lines 6., 10 on the ledger and index sheets, and are otherwise ruled or spaced into vertical columns, asdesired, the extreme outer edge'of each journal sheet being provided with graduated tabs 19, 20, 21 of the form usual in ,indexes, the tabs being provided with numerals or other letters of reference corresponding'with those on the index and ledger sheets and on the correspending and aligning lines or spaces. inner edge of the ledger sheets isfurthermore provided with a vertical column 22, in which are placed theconsecutive numerals or other letters of referencein the same spaces or lines as on the index or ledger sheets.
By reference to Fig. 1 it will be seen that the account will be disclosed.
By reference to Figs. 1 and 2 it will be seen that each of the journal sheet tabs bears two numerals of reference, the top one being used for the left hand or opposite page, and the lower one for the page upon which the particular tab appears. To ascertain the standing of a particular account for any particular month in the year, the index is first consulted, the particular number of the account ascertained, and following the same line upon which that particular number appears and the page upon which the particular month, in which the particular standing of the account is desired, the standing of the account will be disclosed precisely upon the same lines as those upon which it appeared in the index.
From the foregoing it will be seen that the work of the bookkeeper will be greatly facilitated.
In order to do away with the filing away of a mutilated or incompletely used journal or ledger, I have provided that the sheets of each of the divisions shall be separable from the hinder .or holder, that is, I do not permanently bind these sheets together but hold them together bya clasp, which forms a temporary binder, enabling the entire division to be removed or one of the sheets thereof at will. This will not be found to be an objection, as manipulations of accounts are not had in the ledger or journals to any extent but mainly in the books of original entry.
To provide for the separable union of allot the sheets'of the book I may use any form of binding mechanism, which can be readily opened or closed, so as to permit of the insertion or removal of the sheets of the book,but for reasons hereinafter to be stated I prefer the construction herein shown and described, to which I will now refer.
The binder consists of two separable halves 22, 23, each half comprising a Hat bar 24, 25, from which depend at right angles thereto end pieces 26, 27, the end pieces being hinged together by suitable pins or studs 28 (but one is shown), said studs preferably having enlarged heads 29, from which bars 24, 25 extend segmental fingers 30, 31, preferably hemispherical in sectional contour, as shown in Fig. 7, so that when brought together, as in Fig. 3, they will form a complete circle, which construction I prefer over two fingers of rectangular eross section or circular cross section, so as to economize in space and the better to fill circular apertures 32 formed in the various sheets.
In order to insure the positive closure of the entire book I have made my binder of the spring back form. To this end I have provided each of theend plates 26, 27 with studs .33, 34, which are engaged by the ends of a crossed spring 35,the loop 36 of which is held in position by the enlarged head of the stud 28, the pin 34 having an inclined face shown in Fig. 7, the loop of the spring 35 about the stud 3t being detachable. With this construction the book can be partly or wholly opened, partly for the purpose of turning to a certain page and making entries thereon, and wholly to'bring the ends of the fingers 30, 31 away from each other, as shown in Fig. 6, to
' allow for the removal or insertion of any of the leaves of the book, and while partly opened is always under the control of the spring 35, which will hold the book closed when not in use.
To permit of the separation of the fingers 30, 31 to insert or remove a sheet, and also to limit the amount of separation of the two parts of the binder when the book is only to be partly opened, I employ the following construction:
as in Fig. 4. The lug 39 limits the amount of separation of the halves of the binder and thus the amount of the opening of the book by coming in contact with the end of the spring 39, as shown in Fig. 5, thus preventing the entire opening of the book and the accidental separation of the removal of the pages thereof.
To completely open the book'to insert or remove the pages the loop 40 of the spring 35 is removed fromthe stud 34, which will permit of the halves of the binder being separated to their extreme limits, passing the ends of the fingers 30, 31 so as to leave an opening between them, and permitting of the placing of new leaves thereon or the removal of others, the free half of the spring then moving toward the lug 39, which will prevent it crossing the other free end and hold it in position. When the book is to be closed, the halves of the binder are moved together, which will bring the loop 40 of the spring 35 in contact with the stud 34, its slanting thus permitting said loop to ride easily over it, and the lug 38 keeping the half of the spring 35 in position for engagement with the stud, and when the said loop has engaged the stud 34 the halves of the binder and the book are spring locked together.
Among the time and labor saving features of my invention, it will be found that in posting from the day book to the journal, the totals need be carried from the journal to the ledger only once a month, and does away with folioing except in the journal.
Many modifications are both parts or features of my invention without departing from the journal sheet or page thereof is used, substantially as described.
2. A combined ledger, journal and index comprising an index sheet ruled into spaces corresponding to the various accounts and marked with numbers of reference of the accounts, one or more ledger sheets likewise ruled into spaces aligning with the spaces of the index sheet, and journal sheets for the various accounts of a suitable number, said j ournal sheets each having an index tab projecting beyond the edge of the ledger sheet or sheets, aligning with the space of the account for which the journal sheet or page thereof is used,"and carrying the reference number of the account, substantially as described.
3. A combined ledger, journal, and index, consisting of a series of divisions corresponding to the various initials of the accounts, each division corresponding to one initial being complete in itself and comprising an index sheet, ruled into spaces for the various accounts under that initial, one or more ledger sheets likewise ruled into spaces aligning with the spaces of the index sheet and journal sheets of a suitable number, said journal sheets each having an index tab projecting beyond the edge of the ledger sheet or sheets and aligning with the space of the account for which the journal sheet or page thereof is used, said main divisions being likewise indexed by tabs carrying the initials of the accounts to which the several divisions are devoted, substantially as described.
4. In a separable binder, the combination of the. separable halves carrying binding fingers, a spring to close the halves having two arms one of which is permanently secured to one half and the other detachably secured to the other half, substantially as described.
5. In a separable binder, the combination of the separable halves carrying binding fingers, a crossed spring permanently secured to one half, a'stud on the other half, and a loop on the end of an arm of the spring detachably engaging the stud, substantially as described.
6. In a separable binder, the combination of the separable halves carrying binding fingers, a crossed spring permanently secured to one half, a stud on the other half and a loop on the end of an arm of the spring detachably engaging the stud, the latter having an inclined face adapted to permit said loop to automatically re-engage after displacement, substantially as described.
7. In a separable binder, the combination of the separable halves, carryingbinding fingers, a spring permanently secured to one half, a projection on the other half with which said spring is detachably connected, and pro- Vided with means for automatically re-engaging said spring upon being brought together after dis-engagement, substantially as described.
8. In a separable binder, the combination of the separable halves, carrying binding fin IIO gers, a spring permanently secured to one half, and detachably secured to the other half, for drawing together the halves, and a stop with which said spring, when so secured, engages tolimit the separation of the parts, but with which it doesnot engage when detached, substantially as described.
9. In a separable hinder, the combination of the separable halves having end plates, studs upon which said end plates are hinged, a spring coiled round one of said studs, having an arm secured to each end plate, substantially as described.
10. In a separable binder, thecombination of the separable halves having end plates, studs upon which said end plates are hinged, a spring coiled round one of said studs one end being permanently secured to one of the end plates, a stud on the other end plate, and an arm of the spring having a loop-detachably passed over said stud, substantially as described.
11. In a separable binder, the combination of the separable halves having end plates, studs upon which said end plates are hinged, a spring coiled round one of said studs one end being permanently secured to oneof the end plates, a stud on the other end plate, and
arable halves thereof, a stud forhinging said halves together, each of said halves being provided with further studs opposite said hinging stud,.a spring for resisting theseparation of said halves and detachably secured to one of said opposite studs, a plate carriedby one of said halves,;astop on said plate for limiting the separation of said halves, substantially as described.
GILBERT C. SHEPHERD.
Witnesses:
JOSEPH L. LEVY, B. S. WISE.
US540695D Combined ledger Expired - Lifetime US540695A (en)

Publications (1)

Publication Number Publication Date
US540695A true US540695A (en) 1895-06-11

Family

ID=2609452

Family Applications (1)

Application Number Title Priority Date Filing Date
US540695D Expired - Lifetime US540695A (en) Combined ledger

Country Status (1)

Country Link
US (1) US540695A (en)

Cited By (1)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
US3632218A (en) * 1969-07-14 1972-01-04 Zippel Kg Herbert Device for locking perforated stationery together on a support

Cited By (1)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
US3632218A (en) * 1969-07-14 1972-01-04 Zippel Kg Herbert Device for locking perforated stationery together on a support

Similar Documents

Publication Publication Date Title
US2878814A (en) Filing folder
US540695A (en) Combined ledger
US748631A (en) William donald mitchell
US1129110A (en) Binder for loose-leaf ledgers.
US554837A (en) Calendar
US663639A (en) Account-book.
US861228A (en) Holder for manifold writing.
US2031373A (en) Loose leaf binder
US84564A (en) Improvement in book-binding
US660765A (en) Account-book.
US235138A (en) Petit ledger and bill-holder
US942627A (en) Record-tablet.
DE705177C (en) Line-up device for folders, folders, etc. like
US1491820A (en) Loose-leaf binder
US1338790A (en) Card-holder for record systems and the like
US744793A (en) Account-book.
US748789A (en) Account-book
US891344A (en) Account-register.
US481670A (en) m meyer
US2152449A (en) Check book
US848975A (en) Book.
US746157A (en) Bank-ledger or similar book.
US831539A (en) Depositor's ledger and daily balance.
US225632A (en) Bill and letter file
US191436A (en) Improvement in bank-check books