US656031A - Book of account. - Google Patents

Description

No. 656 -01. Patented Au [4, mo.

E. MAYER.

' flunk 0F ACCOUNT.

(Application filed Dec. 27, 1898.)

(No Model.)

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ESROM MAYER, OF FREEPORT, ILLINOIS.

BOOK OF ACCOUNT.

SPECIFICATION forming part of Letters Patent No. 656,031, dated August 14, 1900. Application filed December 27, 1898. Serial No. 700,301. (No model.)

To all whom it may concern:

Be it known that I, ESROM MAYER, a citizen of the United States of America, residing at Freeport, in the county of Stephenson and State of Illinois, have invented certain new and useful Improvements in Books of Account, of which the followingis a'specification.

My invention relates to improvements in books of account, its object being to provide a convenient means for facilitating the transfer of footings from the bottom of one page to the top of the next succeeding page or any other page on which it may be desirable to continue the accounts carried forward.

While the invention may be applied to any form of ledger, it is particularly adapted for use with what are known as multiple-column books of account, in which the leading accounts of a business are carried in parallel,

columns on the same page. I have embodied the improvement in a book of this type having suitable rulings and headings for the accounts of a building and loan association, and the drawing accompanying this specification illustrates a double page of such a book, certain columns being, however, omitted in order not to too greatly reduce the scale to which the drawing is made.

In the drawing referred to, A A are two pages lying in contact with each other when the book is closed and ruled so as to form one complete double page when the book is opened, as shown. The left-hand page A has a date-column and a space for the entry of the names, and the remainder of this page and the whole of the right-hand page are ruled in parallel columns headed by the printed titles of the different leading accounts, each account being also preferably designated by a numeral. Each page has near its lower edge a space for the footings of its columns, and below this footing-space each page or leaf is formed with a transverse line of perforations, below which is a narrow strip adapted to receive copies of the footings of the columns, the column -rulings being extended downward across the strip. The strips 011 the two pagesA A are designated by the letters B B, and since all the double pages of the book are alike it is evident that the reverse face of the strip Be-that is, the face not shown in the drawing-must be ruled the same as the visible face of the strip B. On this fact depends one principal feature of convenience in the use of the strip, as will readily be seen from the following explanation of the use of the device.

'When any given double page of the book is full, all the columns are footed, the footings being placed in the footing-space extending across the double page, as shown in the drawing and as already described. This having been done, the footings on the left-hand page A are copied on the corresponding face of the strip 13; but instead of copying the footings of the page A on the strip B the strip B is detached along the line of perforations (but not at its inner end) and is then turned over or folded forward to cover the strip B, the reverse face of the strip B being thus brought into view and all its columns being immediately below the corresponding columns of the page A. The footings on the page A are then copied on the reverse side of the strip B, and this single strip then has on its two faces the footings of the two pages A A. The strip islthen torn loose at its inner end, and the footings may then be conveniently copied from the facings of the strip to the heads of the pages of any double page to which the accounts are to be carried.

The single pages of each double page of any book of this class will ordinarily be ruled somewhat differently from each other, so that there can be no possibility of mistake in transferring the footings from the faces of the slip to the heads of the new pages to which the footings are to be carried forward. It may expedient, however, as a further safeguard against any possible mistake to print on the transfer-strips either the names or the numerals appearing at the heads of the corre sponding columns, thus absolutely identifying each footing on the strip with the account to which it belongs.

Having now described and explained my invention, What I claim as new, and desire to secure by Letters Patent, is-

A book of account having double pages lying on opposite sides of a vertical foldingline and ruled in columns parallel to said folding-line, for sets of accounts, each leaf being provided with adetachable footing-strip ICO across its lower end and each such footinghand at Freeport, in the county of Stephenstrip being adapted to receive, on its two son and State of Illinois, this 15th day of Defaces, the respective footings of the columns cember, A. D. 1898. of the two single pages of a double page, and ESROM MAYER. 5 to be detached and used in carrying forward Witnesses:

the footings, substantially as described. JACOB KROHN,-

In witness whereof I have hereunto set my HORACE S. WEBSTER.

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