US710103A

US710103A - System of bookkeeping.

Info

Publication number: US710103A
Application number: US7628501A
Authority: US
Inventors: Frederic Lapointe
Original assignee: Individual
Current assignee: Individual
Priority date: 1901-09-23
Filing date: 1901-09-23
Publication date: 1902-09-30
Anticipated expiration: 1919-09-30

Description

No. 7|0,|03. Patented Sept. 30, |902.

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SYSTEM 0.F BOOKKEE-PIIIG.y

(Application med sept. 2s. 1901.)

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No. 7|o,|os. Patented Sept. 30, |902.

F.V.LAP0|NTE. SYSTEM 0F BOKKEEPING.

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SYSTEM 0F BKKEEPING.

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UNITED STATES "PATENT EFICE.

FREDERIC LAPCINTE, CEMCNTREAI., CANADA.

SYSTEM oF BCCKKEEPING.

SPECIFICATION formngpart of Letters Patent No. 710,103, dated September 30, 1902. Application tiled September 23, 1901. Serial No. 76,285. (No model-l To all whom it may concern:

Be it known that I, FREDERIC LAPCINTE, a subject of His Majesty the King of Great Britain, residing in the city and district of Mon-k treal, Province of Quebec, Canada, have Yinvented certain new and useful Improvements in Systems of Bookkeeping; Aand I do hereby declare that the followingis a'full,.clear, and exact description of the invention, such as will enable others skilled in the art to which it appertainsto make and .use the same. My invention relates to a system of bookkeeping, making of the book a true register and balance-sheet, by which all the items of the income and disbursement from or relating to any source whatever and all the transactions connected with the conduct of a particular mercantile business, nancial communities of any kind, railway and navigation offices, and various other kinds of businesses may be summarized daily and the totals or all the summaries may be brought together for the period of one business month orother interval, so that at a single glance the Vproprietor may make comparison of the dailyy receipts and expenditures and of the condi-l tion of accounts and of his business generally for such period as the summariesare brought' together in such a simple Way that any one that knowsa littleor even nothing of book-y keeping will understand the system, simple as it is, by having all the daily transactions in one sheet of the one book only.

In my newly-invented system the section or part which relates to the-income is denominated sales and receipts. Provision is made in this part or section for noting the income on each of the working days of a calf endar month, and this part or section is di'- vided in nine general columns,which are devoted to the salesmans record by numbers relating to a special key left in the hands of the timekeeper, said columns receiving, re-

spectively, the number of folios and remarks, the amount of the sales, the cash sales, the C. O. D. sales and current accounts, the credit sales, the total of cost prices and profits, to cash collections, to Sundries, andl total receipts.

The second section or part is devoted to unforeseen losses, arranged with a series of columns arranged to individually receive data relating to the items of such losses, num= ber-of folios and remarks,'to discounts on credit sales, to canceled sales, to the value of merchandise returned, andY to the doubtful and recovered accounts. y

Thethird'section or part relates to general expenses and is divided into columns which individually receive data relating to items of expenses, number of folios and remarks, to freight and merchandise, to the store, to advertising, to stable, to interest, to collection, to personal, to real estate, and to total of expenses at the end of columns.V

The fourth part or section is devoted to a ledger and balance-sheet, divided into columns indicating the number of folios and remarks, the total amount of business, merchandise, cash, bank account, discounts, current accounts,bills receivable, bills payable, loss and gain, and miscellaneous accounts.

The invention further consists in the novel construction and arrangement and relation of the parts one to the other, as will be hereinafter fully described and claimed.

In the drawings hereto annexed, forming a' part of this specification, Figure l is a plan view of arpage or of two facing pages forming a part of a book for keeping accounts and embodying my invention. Fig. 2 is an enlarged view of the iirst part or section,- which is devoted to the sales and receipts. Fig. 3 is an enlarged View of the second and third parts or sections, which are adapted to Ieceivedata relating to unforeseen losses in the business and to general expenses. Fig. 4e is a detail enlarged view of the fourth part or section, relating to the ledger and balancesheet.

' It should be understood that certain vertical lines forming minor subdivisions of the columns are omit-ted from Fig. 1 for the sake of clearness, owing to the reducedscale of this figure.

The same numerals and letters of reference denote like parts in each figure of the drawings.

A designates a large page of a book, which may be formed by a single sheet or by two facing pages. The middle portion of this page or pages is ruled with the lines a b, which provide the intermediate space B, that divides the upper and lower portions of the page IOO into two equal halves, except at the left-hand portion, which is reserved for a space C in line with said dividing-space adapted to receive the daily data., which is a recapitulation in a condensed form of the entries contained in the fourth section or ledger and balance-sheet. The upper half of the page is ruled with the horizontal lines c, which form the lower limit of the heading-space C', having the date-lines c, and this upper half of the page is ruled with the vertical line 5, which divides said upper part of the page into the first and second parts, which are preferably of unequal area. This upper half of the page is ruled with a series of horizontal lines (l, twentyseven or more in number and representing,

the number of working-days in a month, said horizontal lines d extending entirely across the upper half of the page or from the right tothe left hand edge thereof. For convenient reference and for guidance of the accountant this upper half of the page is ruled with a series of

vertical columns

6, 7, and 8, that are disposed at suitable intervals one from the other across the page and which are adapted to receive the numerals from l to 27, inclusive, so as to indicate the number of working days in a month. The lower half of the page A is ruled with a similar number of horizontal lilies e, extending entirely across the page from edge to edge thereof, and said lower half of the page is ruled with the similar vertical index-

columns

9, 10, and l1,adapt ed to receive the numerals from l to 27, inclusive, representative of the number of working days in a month and serving as a ready reference for the accountant.

I will now proceed to describe the rst part or section, which is devoted to the sales and receipts and is represented by Figs. l and 2. The extreme left-hand space of the page A, at the upper portion thereof, is ruled oi to form the wide column 12, adapted to receive the purchasers names and addresses, and this column 12 is subdivided so as to provide the narrow spaces 13, adapted to receive the numbers devoted to the folios of the salesbook. The upper part of the wide column is reserved so as to form the space 14, adapted to receive remarks relating to the salesmens record. Immediately to the right of the column 12 the page is ruled so as to produce a lseries of

columns

15, 16,17, 18, 19,' 20, 21,22, and 23. (See Fig. 2.) The column 15 has a heading-space l5,wh1ch receives the heading entitled Number of folio and remarks, and in this column will be made suitable entries opposite the name and address of the purchaser. The small column 2li* may receive the number of the salesman. The column 16 is subdivided by vertical rulings 16n to facilitate the entries relating to the total amount of sales. The column 17 receives entries rclating to cash sales, and this cash-sale column is subdivided by the vertical double lines 17 into subcolumns adapted to receive entries relating to the selling price of the merchandise and the cost price thereof. The column 18 is devoted to the C. O. D. sales and current accounts, and it is subdivided into four subcolumns adapted to receive entries relating to the selling price of the goods, the cost prices thereof, the amount received on account of the goods, and the balance of the account. The wide column 19 is devoted to credit sales for which notes may be given in settlement or arrangements made for payments on easy terms, and this column is subdivided into six subcolumns adapted to receive remarks or data relating to the selling price of the goods which are charged up under credit sales, the cost price of the goods, the interest charges on the goods, the total amount of the credit sales, the amount given on account of the credit sales chargeable to personal accounts, and the balance of the sales. The column 2O is subdivided into two subcolumns adapted to receive the total of the cost price and the total of the profits, respectively. The column 21 is devoted to collections on goods, and it is subdivided into two subcolumns which are adapted to receive data relating to money received on goods which are to be paid for on delivery and to the credits resulting from the collections. The column 22 is devoted to sundries, and the column 23 is devoted to the total receipts.

I will now proceed to describe the second part orsection,which is devoted to the unforeseen losses and is represented by Figs. 1 and 3, said second part or section occupying the upper right-hand portion of the page A. Immediately next to the division-line 5, between the first and second parts, is a Wide column 24, adapted to receive theitems of the unforeseen losses. Next to this wide column is aseries of

narrower columns

25, 26, 27, 28, and 29. The

,first of these series of columns in the second section or part, which is indicated by the numeral 25, is adapted to receive data relating to the ledger-folio or otherinformation. The next column 26 is devoted to discounts on credit sales. The next column 27 relates to canceled sales, and it is subdivided into three subcolumns, which are devoted to entries relating to the selling price of the merchandise, the cost price thereof, and to losses on the canceled sales. The next column 28 relates to merchandise returned, and it is subdivided into three subcolumns, which are designed to receive data relating to the amounts due on the sales, the actual value of the goods, and the lossincident tothe return of the merchandise. The last column 29 relates to accounts, and itis subdivined into two subcolumns, referring to doubtful accounts and to recovered accounts, respectively.

I will now proceed to describeA the third part orsection,which occupies the lower righthand end portion of the page A, which is separated from the-fourth part or section by the vertical line 30 and which is devoted to matters relating to the general expenses of the establishment. This third part or sec- IIO tion has a wide column 31 for the reception Vfor expenses connected with stabling of the horses and care of the vehicles. The interest charges are indicated in the column 37,7the charges for collections in the column 38, personal expenses are entered in the column 39,

and expenses on the real estate in the column 40. The column 4I receives a total of all the expenses, which are distributed under the different headings numbered 1 to 7, inclusive, (columns 34 to 40, inclusive,) the amounts in columnv 33 being preferably not added into the total thus formed, which is intended only to summarize regular operating expenses.

The fourth part or section, relating to the ledger and balance-sheet, as shown by Figs.4 l and 4, occupies the major portion at the lower half of the page A. This fourth part or section is divided into a-wide column 42, having the narrow columns 43-44, adapted to receive the-numbers of the folio and incidental remarks. This fourth part or section has a column 45, adapted to receive data indicating the total amount of business on each of the working daysA of the month, and this fourth part or section is furthermore Adivided into a series of

columns

46, 47, 48, 49, 50, 5l, 52, 53, and 54, each of which is subdivided into two subcolumns having Vreference to debit and credit entries. The column 46 relates to merchandise, the column 47 tothe cash, the column 48 to the bank account, the column 49 to discounts, the column 50 to current accounts, the columns-5l and 52 to bills receivable and to bills payable, respectively, the column 53 to losses and gains, and the column 54 to Vmiscellaneous accounts. Between the wide columns l2 and 42 is the reserved space C, which is divided into the vertical columns 55 56, relating to the debits and' credits, and these columns are ruled with the horizontal lines f, adapted to receive thetotalsy In the preferred embodiment of the inven,

Y tion as shown by Fig. l'the four several parts or sections are provided on the page A or two facing pages of the book; but I do not restrict myself to this special arrangement, because I am 'aware that each of the four parts or sections may be provided on separate pages or in separate books or that any two of the parts or sections may be provided on one and the same page or in one book-as, for instance, the second and third parts in the manner rep resented by Fig. 3.

It must be understood that the sections re ferred to in my invention as No. 1,No. 2, No. 3, and No.4, recording all transactions made daily, monthly, yearly, &c., on the one sheet in the one book, can be made also in one, two, three, or four different books-that is, one book for each section or part,vrecording all the transactions in each of the books `sepiarately, as the case may be, and that I do not bind myself to the only drawings hereto annexed, for the book can be made with the different headings as may be required to suit the different business, ne. that also for a small business the daily transactions can be made in only one of the sections or parts referred to inV the drawings hereto annexed, registering as well the monthly business.

The new account system constituting my invention is, on the whole, the clearest, sim'- plest, and most abbreviated method of bookkeeping yet known in the art, enabling daily transactions to be recorded and summarized by' months'and years rthrough any desired period of years, thus giving all figures which may be desired for reference at any time and combining a day-book, ledger, statistical register, and perpetual true single volume. y

Having thus described my invention, what I claim as new is-' As an improved article of 'manufacture a bookkeeping-sheet comprising in asingle element four correlated sections or parts, the middle portion of said sheet being ruled to provide an intermediate space dividing the .upper and lower portions, a' reserved space at; the left-hand edge thereof headed Recapitulationand balance for recapitulation in condensed form of the entries contained in the fourth section,` and having a numbered column corresponding to the number of vertical columns in the said fourth section, said four sections being arranged in each of the four quarters of the sheet with the first and fourth and the second and third section in vertical alinement, and the rst and fourth sections of greater width than the second and third, each' section having columns with appropriate headings relating to such section, and the fourth section having a total-business column, and each section and the recapitulation and balance space having corresponding columns for the number of folio, and all arranged for use, substantially as shown and described.

In witness whereof I have hereunto set my hand in the presence of two witnesses.

FREDERIC LAPOINTE.

Witnesses:

J. A. MARION, T. MYNARD.

ybalance-sheet in a IOG IIO