US83276A - Improvement in binding mercantile books - Google Patents

Description

V'inthe county of St. Louis, and State of .invented a new and usefull Improvement in Book for lowing is a full and which have been `posted om said timtml 5mm gianni? bester e JQHN H. GLEIMQOF ST. LOUIS, MISSURI.

` Lene/rs Patat No. 83,276, dated .october 2o, 1868.

The Schedule referred to in these Cl|e1:\.er Patent and making part of the same.

To ally-)hom 'it ma/ycomem:

Be it'known that I, Jon-N H. GLEIM, of St. Louis,

Missouri, have Book-Keeping; and I do hereby declare that the folclear, and exact description thereof, which will enable those skilled in the art to make and Vuse the same, reference being had to the accompanying drawings, forming a part of this speciiication.

Figure 1, Sheet I, represents my improved book open.

Figure 2, Sheet II, isa perspective view ofthe same, representing the copying, sales, or bill-book closed, and

the journal open.

Similar letters of reference indicate corresponding parts.-

My 'invention'has for its obj ect to diminish the number of books required in conducting a business, whether wholesale, ,retail, or commission, and at the same time so combining and arranging the columns of the journal as to require less labor in making the entries, and generally simplify the record of the business.

And it consists in connecting together, as shown, the copying, bill, or sales-book and journal, and the Combination 'and arrangement of the entry-columns and blank pages in the journal, as hereinafter more fully described. j

A represents an 4ordinary press-copying book, the lower cover of which is extended, so as to form the lower cover of the journal or balance-book B, the leaves `and top covers of each closing down towards each other, as shown in ngs. l and 2j.

' `The book A'is usedy for copying bills and other ne essary matters, in the same manner as an ordinary ,press-copying book, except that the regular charges of merchandise should be copied upon the right=hand pages, and the irregular entries should be copied upon theleft-hand pages, as illustrated in iig. 1, to enable the said regular and irregular entries to be readily distinguished from each other,V and at the same time ton guard against mistakes and errors.

In the journal B, the left-hand pages are ruled into columns, b, b?, b3, b, b5, as shown in figs. l and 2, but the right-hand pages are left blank, and are intended for ,miscellaneous entries, balances, memoranda, 8vo.,

Columns bl are devotedto marginal entries', such as forward, paid,.folios, &c.

Column b2 is a space devoted to making entries, double or single, as the case may be.

Column b3 is designed to show the folios of the ledger to whichthe entries have been posted, and also ena bles'the entries taken from the invoice or cash-books, invoice or cashand should b'e i'uled .by theclerk as required. v

books, to be marked, so that they may not be accidentally posted again.

Column b, headed miscellaneous, is designed for the reception of the amounts of the irreguiar entries, whether debit or credit, as illustrated in fig. I.

Column b5 is designed for the credits of merchandise only, the same being debited to the customers, and the amounts being taken from the copying-bill book A.

The posting of column lr", at the end ofthe week, is -to go'tocredit of merchandise in the ledger.

Among the peculiar advantages of my invention may be mentioned that it obviates the necessity for the use of the ordinary journal, which is now used where copying-bill books are in use.

In using my invention, the bill-maker, upon copying the bill in book A, enters it by single entryin book B. Debits and credits are brought to journal B, by single entry, from the invoice and cash-books, from which books they have been posted to the ledger by double entry. l

The journal B, that is, the entries upon the left-hand pages, and the balances upon the right-hand pages, serve as a corrector for the ledger, while at the same time the ledger serves as a corrector for journal B, that is to say, as far as customers accounts are conce1-ned. In fact, there wouldbe no diiiiculty in an. active business, if the ledger were not used for customers, as the entries upon the left-hand pages of journal B,

extending or carrying out his proiits, many advantages are gained, as, for instance, in questions of insurance,

acquiring a knowledge of the amount. of stock o'n hand, 85e. die.

aving thus described my invention, l What I claim as new, and desire to secure by Letters Patent, is-

The combination of a journal or entry-book, B, with the press-copying .book A, into one volume, substantially as herein shown and described. and forthel purposes set forth.

llVitnes'ses:

ALEX. F. ROBERTS, JAMEs T.

J. n. GLEIM.

and the balances upon the right-hand pages of said .merchant to record the proiits of his sales. By thus'.

as a guide in Apurchasing goods, as a means of easily

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