US547579A

US547579A - Account-book

Info

Publication number: US547579A
Authority: US
Publication date: 1895-10-08
Anticipated expiration: 1912-10-08

Description

7 (No Model.) 7 t F. 0. HUDSON & W. E. GIBBS.

ACCOUNT BOOK.

Patented Oct. 8, 1895.

AN nnzw RGRANAM. Pnow-umuwAsmNmN. [1C

NHE STATES FRANK O. HUDSON AND WILLIAM E. GIBBS, WESTFIELD, MASSACHUSETTS.

ACCOUNT=B OOK.

SPECIFICATION forming part of Letters Patent No. 547,579, dated October 8', 1895.

Application filed May 24, 1894. Serial No. 512,280. (No model.)

To all whom it may concern.-

Be it known that we, FRANK O. HUDSON and WILLIAM E. GIBBS, of WVestfield, in the county of Hampden and State of Massachusetts, have inventeda new and useful Improvement in Account-Books, of which the following is a specification.

Our invention relates to an improvement in account-books in which provision is made for reading the footings of columns on previous pages in the columns of subsequent pages without the necessity of transferring or carrying forward such previous amounts.

The invention consists, broadly, in providing the leaves of an account-book with openings or cutaway portions located in alignment with the column or columns on the leaf, said openings being so arranged that when a leaf is folded over onto an adjacent leaf the opening or openings will rest over a portion of the adjacent leaf in alignment with the corresponding column on that leaf.

A practical embodiment of our invention is represented in the accompanying drawings, in which Figure 1 represents the right and lefthand pages of an account-book spread open, their hinged connection at the back of the book being assumed to be along the line w w; and Fig. 2 represents a similar view of two succeeding pages of the book, the leaf contain ing pages 4 and {5 being assumed to have been folded over onto the left-hand page in Fig. l.

In Fig. 1 the left-hand page is denoted by L and represents, as is common, the debit side of an account-book. The right-hand page is denoted by R and represents, as is common, the credit side of an account-bo0k. The columns for receiving the names are denoted by N and those for receiving the sev- 'eral classes of accounts are denoted on the debit page by A B C and on the credit page by A B O. The succeeding pages are denoted by L and R, L denoting the debit page and B. the credit page, the columns receiving the same designation as in Fig. 1.

In the form which we have chosen to illustrate our invention we have shown three columns on each page for receiving the numerical value of different items or transactions; but it is to be understood that the number of columns may be greater or less than three, as may be found expedient and as the particular business for which the book is used may require. Each leaf is provided With an opening at either the top or the bottom of each column, the openings in the present instance being formed by cutting away alternately the lower and the upper corners of succeeding pages, the page having its lower corner cut away being interposed between two' pages having their upper corners cut away, and a page having its upper corner cut away being interposed between pages having their lower corners cut away.

Referring now particularly to the leaf containing pages It and L, there is an opening at the top of the leaf, which opening is formed in position for use in connection with the amounts at the top of the preceding page L,

and there is an opening at the bottom of the leaf containing L and the preceding page for use in connection with thefootings at the bottom of the page next but one preceding page L. By this arrangement the columns on the page having been summed up and the amounts placed at the tops or bottoms of the columns, according as the next succeeding page is opened at the top or bottom, such sums may be readily added in connection with the numbers on the next succeeding page but one as though they were on the leaf itself without need of any transfer whatever.

What we claim is- 1. An account book, having its leaves provided with openings in lines with one or more of its columns for receiving numerical items, the opening or openings in alignment with the column on one page being arranged at the same time to fall in alignment with a column on a corresponding page, substantially as set forth.

2. An account book, having its leaves out awayor shortened alternately at top and bot tom so the footings of the last two previous pages may be kept in view, substantially as set forth.

FRANK O. HUDSON. WM. E. GIBBS.

Witnesses:

A. F. LILLEY, W. H. FOOTE.