US857904A - Balance-book. - Google Patents

Description

PATENTED yJUNE 25, 190'7.

W. E. PRUDHOMME.

BALANCE BOOK.

APPLICATION FILED 116.11.1905.

3 SHEETS-SHEET 2.

v o e o 4 0 u e n t l .t

rus Nokms PETERS co., wAsHmcwN. D, c.

N'0.857,9o4. PATENTBD JUNE25.1907.

W. E. PRUDHOMMB.

BALANCE BOOK.

\ APPLICATION. FILED AUG.11, 1905. I 8 SHEETS SHEET 3.

1HE NoRRls PETERS co., wAsHlmrraN. n. c.

-WILLIAM E. PRUDHOMME, OF PORTLAND, OREGON.

BALANCE-BOOK.

Specification of Letters Patent.

Patented June 25, 1907.

Application filed August 11,1905. Serial No. 273,820.

To all whom t Netty concern:

Be it known that l, l/VILLIAM E. PRUD- HOMME, a citizen of the United States, residing at Portland., in the county of Multnomah and State of Oregon, have invented certain new and useful improvements in Balance- Books g and I do hereby declare the following to be a full, clear, and eXactdescription of the invention., such as will enable others skilled in the art to which it appertainswto make and use the same.

This invention relates to certain new and useful improvements in balance books, and particularlyl to trial or daily balance sheets.

One of the several objects in view is the improvement of a trial or balance sheet constructed in accordance with Patent N o. 658,266, issued Sept. 18, 1900.

Another object of the invention is the provision of means 'for facilitating the taking of daily or trial balance from the books of business concerns.

lVith these and other objects in view, the invention consists of certain other novel constructions, combinations, and arrangements of parts, as will be hereinafter fully described, illustrated in the accompanying drawings, and more particularly pointed out in the claims hereto appended.

In the drawings: Figure 1 is a top plan view of a device constructed in accordance with the present invention. Fig. 2 is a transverse,. enlarged sectional view of the device depicted in Fig. 1. Fig. 3 is a top plan view of a card-board strip provided with transverse and longitudinal ruled lines, the ruled surface of said strip being covered with a silicate or similar slate substance` Fig. 4 is a plan view of my improved tellers proof sheet. Fig. 5 is an enlarged, fragmentary, sectional view of another embodiment of the present invention. Fig. 6 is a perspective view of one of the metallic frames, which frame is secured upon the main sheet for reinforcing the same.

Referring to the drawings by numerals, 1 designates a main body or sheet, formed preferablyy of card-board or any analogous material, upon which l place strips or sheets 2, preferably formed of card-board or analogous materials, the strips 2 being positioned upon either side of the main sheet 1.

The sheet 1 is divided preferably, into a series of compartments 8, the middle compartment, as seen in Fig. 1, provided with one of the removable strips or sheets 2. The

I sheet 1 is ruled within each compartment 3 as though intended for a trial balance sheet. The sheet 1, constituting the bottom of each compartment 3, is ruled in each of said compartments as though intended for a trial balance sheet. The sheet 1 within each compartment is provided with transverse, ruled lines to receive the names and pages ofthe several accounts, the lines being `spaced by a single, vertical line near the right-hand side of the compartment, and the strip 2 is ruled transversely and longitudinally for receiving the figures denoting the balances of the several accounts and the total of all the balances on the sheet. The main body or sheet 1 is thickened along its top and side edges and down the central portion, vby means of thickening strips 4, on one or both faces of said sheet.

A frame 5 is secured upon each side of the I sheet 2 and is spaced therefrom by means of the thickening strips 4. The frame 5 is provided with openings of substantially the same dimensions as the compartments 3 of the completed device. By means of the parallel thickening or spacing strips 4, the frames 5 are secured a sufficient distance from the sheet 1 for allowing of the insertion or removal of the strips or sheets 2 from either end, as each compartment is provided with opened ends 6, 6, Fig. 1. By means of this opened end structure of the compartments, the strips 2 can be more quickly inserted than is the case when employing the structure disclosed in Patent No. 658,266.

By virtue of this structure employing the thickening or spacing strips 4 and the frames 5, open-ended slide-ways 7 are formed at the sides of strips or sheets 2.- Vhen the strips or sheets 2 are inserted, they cover the ruled bottom of the compartments 8. The strips or sheets 2 are ruled with debit and credit and balances for names and number columns, and this ruled surface is covered with a silicate or similar slate substance through which the ruled lines of the cardboard will be seen. The ruling of the strips or sheets 2 will show through the transparent coating, so that the entries may be made on said coated strips or sheets, with the ruling of the saine as guides therefor. The entries upon the coated strips are capable of being easily erased, and as many as necessary may be erased each day and new entries made, and the totals changed without in any-wise interfering with the entries in which no IOO change in the balance has been made during the day. The edges of the frames 5, pro# duced by the openings, are reinforced by metallic casings or frames 8, which are substantially U-shaped in cross-section, Fig. 2. ln the present instance, the openings in the frames are substantially rectangular, and for this reason, the reinforcing casings or frames are similarly constructed. These casings or frames 8 provide a metallic, reinforced, raised edges upon the trial or daily balance sheet. The reinforcing casings or frames S are formed of thin sheet metal, and do not affect the positioning` of the strips or sheets 2 within the compartments?, of the device. At the upper end of each of the compartments 3 there are formed suitable headings at 9. The heading at 9 is provided with words as Names and Pages The strips or sheets 2 are also provided at l() with suitable headings as Credit balance, (K, and Debit balance. The silicate strips or sheets 2 are freely removable through spaces or open ends (3, 6, and therefore, either may be removed and another inserted whenever necessary, thereby permitting the removal of single strips or sheets without necessitating removing others not so much worn or soiled.

My improved device is not intended to be bound with the ledger, but is intended to be separated therefrom, and used singly, or a number of them bound into a trial or daily balance book. The binding of the devices commonly known and hereinbefore referred to as Trial or daily balance sheets, is facilitated by means of a flexible tongue l1, which is provided with a reinforcing strip 12. The reinforcing strip l2 is provided with apertures 13, within which fastening means carried by the bala-nce book, such as posts, are positioned for securing the devices or sheets7 in position.

Tt will be obvious that the slide-ways 7 are produced primarily by means of the metallic reinforcing frames or members 8, which are carried by the edges formed by the substantially rectangular openings of the frames 5.

Then referring hereinafter to the reinforcing member or frames S, l employ the word member in its generic sense, including not only the rectangular frames S, but also the parallel, reinforcing members 8a, which constitute the slide-ways in the ein# bodiment shown in Fig. 5.

In Fig. Ll, l have shown a tellers proof sheet 14 used in connection with my improved device. By use of the tcllers proof sheet, a concise and accurate record may be kept of each days checks, deposits, and balances. lt will be noted that the sheet 14 is provided with columns having edges indicated by Sec in book, Checks, Total checks in section, Deposits, Total deposits in sections,H Total credit balance,"

and Total debit balance.77 The sheet 14- is divided primarily into three main columns A, B, and C, each column being ruled centrally dividing it into sections. Transverse and longitudinal ruled lines divide the columns into spaces for receiving records.

In Fig. 5, l have shown a sheet lLL provided with parallel, substantially Z-shaped stripsS, which are secured longitudinally of the strips lu. l preferably employ three pairs of these parallel, metallic strips 8a upon each side of the strip lEL for constructing a completed device or sheet. The metallic strips 8 produce slide-ways 7, within which the silicate strips or sheets 2 are positioned.

A balance book constructed of the devices or sheets hereinbefore described may be used with any ordinary or loose leaf ledger, and is made up with sufficient leaves to accommodate the number of names in the depositors ledger. Names are written in alphabetical order in column at the left side of the leaf, opposite which are entered ledger folio, and credit and debit balances. The strips or sheets 2, constituting leaves, are surrounded by raised, reinforced edges, so arranged as to permit of a free insertion of said strips. Said silicate strips may be written on with lead pencil and permit erasing with a softrubber eraser. The raised edges protect the pencil work from rubbing and blurring. Only active balances arc changed from day to day. Thus, if the books contain, for instance, a thousand names and only one hundred balances are changed, it is simply necessary to erase and rewrite the actual changes, thereby saving a vast amount of time in taking off balances. Changes can be made direct from the ledger or from deposit slips, and checks, as is most convenient. v'.ilany other advantages may be mentioned, as for instance, one balance serves for both accountant and paying teller, an immense amount of labor is saved-the paying teller has the balance book on his desk during business hours; the bookkeeper has it after banking hours to correct and get his balances of the days business.

'Vhat I claim is:

1. As a new article of manufacture, a trial or balance sheet, comprising a main body or sheet, parallel spacing strips secured longitudinally of said main sheet, a frame secured upon each side of said main sheet and spaced therefrom by said parallel spacing strips, said frame provided with openings, metallic frames provided with sides and ends substantially U-shaped in cross section, said metallic frames secured upon the edges of the open portions of said frames, a removable strip provided with ruled lines positioned beneath each of said frames and between two of they parallel spacing strips, each of said removable strips provided with a silicate coating upon the ruled surface, and said parallel IOO spacing strips producing open ends upon the main sheet, whereby the silicate coated strips are freely removable from either end of the main sheet.

2. As a new article of manufacture, a device of the character described, comprising a main sheet, a series of parallel spacing strips positioned upon each side of said main sheet, a frame provided with substantially rectangular openings positioned upon each side of said main sheet and spaced therefrom by means of said spacing strips, said spacing strips producing openings upon both ends of the main sheet, removable, ruled strips secured between each two of said spacing strips, said removable strips provided with a silicate coating covering the ruled surface thereof, the edges of each of the rectangular openings of the frames constituting raised edges for the removable strips, metallic reinforcing means positioned upon said reinforced edges, and said silicate coated strips being freely removable from either end of said main sheet from between the parallel spacing strips.

`3. A device of the character described, comprising a main sheet, parallel spacing strips carried upon one side of said main sheet, a frame positioned upon said spacing strips, said frame provided with a substantially rectangular opening, the spacing strips land frame constituting compartments provided with open ends, metallic reinforcing means positioned upon the edges of the opening of said frame, and a strip ruled to form columns designated as debit and credit and balances, said strip covered with silicate or similar slate substance positionechbetween each two of said parallel spacing strips, said silicate coated strips being freely removable from either end of said compartments.

4. A device of the class described, comprising a frame embodying a longitudinal slide-way, and having a sight opening therein, a metal binding re-inforcing the inner neath the metal frame and having ruling imprinted thereon, and with a transparent silicate coating superposed upon the ruled surface.

5. A device of the character described, comprising a main sheet, parallel spacing strips secured longitudinally of said sheet upon bothsides thereof, a frame provided with rectangular openings secured upon each side of said main sheet and engaging said strips, the rectangular opened portion of said frames registering with the space between the spacing strips, said frames, spacing strips, and main sheet, producing compartments, rectangular, metallic frames positioned upon theedges of each of said openings of theframe, and strips provided with a transparent coating positioned between each two of said spacing strips and within said compartments, said coated strips capable of being removed from either end of said compartments.

6. A device of the character described, comprising a main sheet, frames positioned upon and spaced from each side of said sheet, said frames provided with substantially rectangular openings, the frames and sheet producing compartments provided with vopen ends, reinforcing means positioned upon the edges of the opened portions of said frames, and a coated strip positioned between said frames and sheet, within said compartments, and capable of being removed from either end of the same.

In testimony whereof I affix my signature in presence of two witnesses.

WILLIAM E. PRUDI-IOMME. Witnesses:

J. J. TYRRELL, JOSEPH PRUDHOMME.

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