US864872A - Account or ledger card in bookkeeping. - Google Patents
Account or ledger card in bookkeeping. Download PDFInfo
- Publication number
- US864872A US864872A US33377606A US1906333776A US864872A US 864872 A US864872 A US 864872A US 33377606 A US33377606 A US 33377606A US 1906333776 A US1906333776 A US 1906333776A US 864872 A US864872 A US 864872A
- Authority
- US
- United States
- Prior art keywords
- card
- slips
- leaves
- account
- attached
- Prior art date
- Legal status (The legal status is an assumption and is not a legal conclusion. Google has not performed a legal analysis and makes no representation as to the accuracy of the status listed.)
- Expired - Lifetime
Links
Images
Classifications
-
- B—PERFORMING OPERATIONS; TRANSPORTING
- B41—PRINTING; LINING MACHINES; TYPEWRITERS; STAMPS
- B41L—APPARATUS OR DEVICES FOR MANIFOLDING, DUPLICATING OR PRINTING FOR OFFICE OR OTHER COMMERCIAL PURPOSES; ADDRESSING MACHINES OR LIKE SERIES-PRINTING MACHINES
- B41L1/00—Devices for performing operations in connection with manifolding by means of pressure-sensitive layers or intermediaries, e.g. carbons; Accessories for manifolding purposes
-
- B—PERFORMING OPERATIONS; TRANSPORTING
- B42—BOOKBINDING; ALBUMS; FILES; SPECIAL PRINTED MATTER
- B42D—BOOKS; BOOK COVERS; LOOSE LEAVES; PRINTED MATTER CHARACTERISED BY IDENTIFICATION OR SECURITY FEATURES; PRINTED MATTER OF SPECIAL FORMAT OR STYLE NOT OTHERWISE PROVIDED FOR; DEVICES FOR USE THEREWITH AND NOT OTHERWISE PROVIDED FOR; MOVABLE-STRIP WRITING OR READING APPARATUS
- B42D1/00—Books or other bound products
- B42D1/001—Books or other bound products with at least two separate sets of sheets
Definitions
- This invention has been devised to provide improvements in the system of keeping accounts according to what is known as the card system wherein tabulated and enumerated cards are kept as records of the accounts standing between debtor and creditor intrade matters, and to save the time and labor usually employed in rendering monthly a/ c statements to customers in trade and also time and labor in connection with ledger trial balances.
- Figure l is a view showing the card and two leaves or slips and the carbon sheet (both hereinafter referred to) in position.
- Fig. 2 is a view of the inner or under leaf or slip after having been torn off and ready for despatching to the customer, while-Fig 3 is an edge view of both leaves or slips with their upper edges separated and the gummed edge attached.
- A is a card preferably but not arbitrarily about 8 inches in length by 6 inches in depth and having at its bottom in the center a bite out or gap B for securing it to the filing bex or machine.
- I place two small ruled divisions O and D the part G having the words Card No. to indicate number of card and I) having the word l Register No. to indicate the register number of customer.
- I useeach month a transfer sheet doubled or folded to form two leaves or slips E, l?, the folded portion being at the top and the whole being preferably about S inches in length by 5 inches in depth.
- E see Fig.
- the front half or slip or sheet P of the folded sheet hereinbefore referred to contains all of the information and statements hereinbefore described, with the exception of the name, address and heading of the firm Smith fr Oo., and the bottom intimation as to returning the statement.
- the circumscribed area I in which the name .I ones & Go. is to be written has a corresponding circumscribed space R on the front leaf or slip P so that it, the date, and all the other matters hereinbefore referred to, will be pre cisely over the similar -matters on the back leaf or slip.
- the left hand inner edges of the leaves or slips E, I) are gummed together at S but the back or inner one has a line of vperforation S/ running alongside such gummed line so that the whole of the back leaf or slip may be freely torn off from the front one.
- the size of the card and the leaves or slips will oi course be adjusted to suit the ⁇ firms business as will also the various columns and headings.
- One card may carry a number of the record iront pages P, so as to extend such records for a year or more,
- a device of the character described comprising a pair of leaves or slips having printed matter and blank spaces substantially in duplicate, and a card to which said leaves or slips are attached at one edge, the lower leaf or slip being, weakened near its attached edge whereby it may be detached, leaving the upper leaf or slip attached to the card.
- a device oi the character described comprising a pair of leaves or slips having printed mattei' and blank spaces substantially in duplicate, and a card to which said leaves or slips are attached at one edge, the card exceeding the leaves or slips in width lto provide a printing space on the card that is not covered by the slips, the lower leaf or slip being weakened near its attached edge whereby it may be detached, leaving the upper leaf or slip attached to the card.
- a device of the character described comprising a card and a folded sheet attached thereto, the under leaf of the folded sheet having a line of perforati'ons near its attached edge.
- a device of the character described comprising a card and a folded sheet attached thereto, the under leaf of the folded sheet having a line of perforations near its attached edge, said under leaf projecting beyond the upper leai' to foi-1n a space for a return request.
- a device of the character described comprising a card and a folded sheet attached thereto along one end, the fold being at the top and weakened, the under leaf of the folded sheet having a line of perforations near its attached edge.
Landscapes
- Business, Economics & Management (AREA)
- Engineering & Computer Science (AREA)
- Educational Administration (AREA)
- Educational Technology (AREA)
- Credit Cards Or The Like (AREA)
Description
I-IENRY WILLIAM TEMPLETON, OF BALACLAVA, yVICTORIA, AUSTRALIA.
ACCOUNT OR LEDGER CARD IN BOOKKEEPING.
Specification of Letters Patent.
Patented Sept. 3, 1907.
Application filed September 8,1906. Serial No. 333.776.
To all whom it may concern:
Be it known that I, HENRY WILLIAM TEMrLEToN, a subject of -the King of Great Britain, residing at 93 Grosvenor street, Balaclava, in the State of Victoria, Australia, have invented certain new and useful Improvements in Account or Ledger Cards in Bookkeeping; and I do declare the following to be a full, clear, and exact description ofthe invention, such as will enable others skilled inthe art to which it appertains to make and use the same. i
This invention has been devised to provide improvements in the system of keeping accounts according to what is known as the card system wherein tabulated and enumerated cards are kept as records of the accounts standing between debtor and creditor intrade matters, and to save the time and labor usually employed in rendering monthly a/ c statements to customers in trade and also time and labor in connection with ledger trial balances.
In order that my invention may be the more easily understood reference may be made to the'accdmpanying drawings, in which* Figure l is a view showing the card and two leaves or slips and the carbon sheet (both hereinafter referred to) in position. Fig. 2 is a view of the inner or under leaf or slip after having been torn off and ready for despatching to the customer, while-Fig 3 is an edge view of both leaves or slips with their upper edges separated and the gummed edge attached.
In these drawings A is a card preferably but not arbitrarily about 8 inches in length by 6 inches in depth and having at its bottom in the center a bite out or gap B for securing it to the filing bex or machine. At the top right hand corner of the said card A I place two small ruled divisions O and D the part G having the words Card No. to indicate number of card and I) having the word l Register No. to indicate the register number of customer. In connection with such card I useeach month a transfer sheet doubled or folded to form two leaves or slips E, l?, the folded portion being at the top and the whole being preferably about S inches in length by 5 inches in depth. In the under or inner one E (see Fig. 2) is printed at the top the name of the firm supplying the goods, for instance, Smith d: Oompany, preferably in the center and on the right hand side the address of such firm, the left hand side being devoted to other information about the warehouse &c. Directly underneath the address of the firm is a blank dotted line F with the figures I9 at the end thereof so that such line may be filled in with the year and date Gr when required, and beneath such line are the words Average date, with a dotted blank line II at end thereof for filling in such average date when required.
Beneath the name of the firm, but slightly towards the left hand side, is a circumscrbed space I, wherein it is intended that the name of the buying firm, say
Jones n Company, is to appear; the remainderiof the sheet or slip E is ruled across longitudinally, the top lines .I being doubled after the manner of a book of ac count, and provided with vertical columns K for dates and items, the folio, the goods, (with the words Lexe `cluding sugarl); the next column L being for sugar,
and a column M for duty and net cash items, a column N following for the total debit and a final column O for credits. At the bottom is an intimation to the `debtor to return the statement when remitting payment.
The front half or slip or sheet P of the folded sheet hereinbefore referred to contains all of the information and statements hereinbefore described, with the exception of the name, address and heading of the firm Smith fr Oo., and the bottom intimation as to returning the statement.
I desire it to be distinctly understood that the circumscribed area I in which the name .I ones & Go. is to be written has a corresponding circumscribed space R on the front leaf or slip P so that it, the date, and all the other matters hereinbefore referred to, will be pre cisely over the similar -matters on the back leaf or slip. The left hand inner edges of the leaves or slips E, I), are gummed together at S but the back or inner one has a line of vperforation S/ running alongside such gummed line so that the whole of the back leaf or slip may be freely torn off from the front one.
In operation a sheet of carbon T (copying or plain) is inserted between the front and back leaves or slips P and E with its copying face pointing downward on to the face of the back page E, the clerk writes the name of the firm Jones & Co. in the circumscribed blank space R on the front page P with a hard or indelible pencil, pen or the like instrument, I-Ie also writes in the date G, and if necessary the average date blank; he then fills in on the Yvarious columns K, L, M, N, O, the matters for which the account is rendered, in same manner as is usually employed posting in ordinary book ledgers. At the expiry of each month he makes the necessary additions and shows the debit or credit balance of the account, as the case may be. IIe then removes the carbon sheet T, tears out the back leaf or slip E and sends the same to the debtor (Jones & 0o.), The front leaf or slip P (together with the gummed remaining strip S) of the back leaf will remain gummed to the card which is then placed in the filing box drawer or machine for 'future reference.
It will be seen from the above description that where my invention is employed an exact carbon copy of the ledger items is rendered monthly by the Erm Smith da Oo. to their customers and that much time and labor is saved errors avoided and fraud by collectors prevented. It will be seen also that each account has the balance struck for the purpose of a `monthly trial balance without any further labor.
While the iront leal or slip P is being lled in by the clerk one or more simple clips may be used on the right hand side edges oi the card and the two leaves or slips to hold saine together.
I would have it understood that I may add more than two of such leaves or slips, should more than one copy be required, or Where the debit account has to be rendered in duplicate or triplicate, or where branch houses of business require saine, in which case oi course I use more than one carbon sheet as T for the purpose of carrying my invention in to effect.
The size of the card and the leaves or slips will oi course be adjusted to suit the `firms business as will also the various columns and headings.
One card may carry a number of the record iront pages P, so as to extend such records for a year or more,
Having thus described my invention, what I claim and desire to secure by Letters Patent isw l. A device of the character described comprising a pair of leaves or slips having printed matter and blank spaces substantially in duplicate, and a card to which said leaves or slips are attached at one edge, the lower leaf or slip being, weakened near its attached edge whereby it may be detached, leaving the upper leaf or slip attached to the card.
2. A device oi the character described comprising a pair of leaves or slips having printed mattei' and blank spaces substantially in duplicate, and a card to which said leaves or slips are attached at one edge, the card exceeding the leaves or slips in width lto provide a printing space on the card that is not covered by the slips, the lower leaf or slip being weakened near its attached edge whereby it may be detached, leaving the upper leaf or slip attached to the card. i
3. The combination with a card having means whereby it may be removably secured in a filing case, of a pair of leaves or slips having substantially duplicate printed matter and blank spaces, said leaves or slips being attached at one edge to the card, and one of them beingweakened near its attached edge whereby it may be detached, leaving the other attached to the card.
4. A device of the character described, comprising a card and a folded sheet attached thereto, the under leaf of the folded sheet having a line of perforati'ons near its attached edge.
5. A device of the character described comprising a card and a folded sheet attached thereto, the under leaf of the folded sheet having a line of perforations near its attached edge, said under leaf projecting beyond the upper leai' to foi-1n a space for a return request.
A device of the character described comprising a card and a folded sheet attached thereto along one end, the fold being at the top and weakened, the under leaf of the folded sheet having a line of perforations near its attached edge.
In testimony whereof I have signed my name to this specification in the presence of two subscribing witnesses.
HENRY WILLIAM TEMPLETON.
Witnesses A. l-IAicknR, F. SINCLAIR.
Priority Applications (1)
Application Number | Priority Date | Filing Date | Title |
---|---|---|---|
US33377606A US864872A (en) | 1906-09-08 | 1906-09-08 | Account or ledger card in bookkeeping. |
Applications Claiming Priority (1)
Application Number | Priority Date | Filing Date | Title |
---|---|---|---|
US33377606A US864872A (en) | 1906-09-08 | 1906-09-08 | Account or ledger card in bookkeeping. |
Publications (1)
Publication Number | Publication Date |
---|---|
US864872A true US864872A (en) | 1907-09-03 |
Family
ID=2933322
Family Applications (1)
Application Number | Title | Priority Date | Filing Date |
---|---|---|---|
US33377606A Expired - Lifetime US864872A (en) | 1906-09-08 | 1906-09-08 | Account or ledger card in bookkeeping. |
Country Status (1)
Country | Link |
---|---|
US (1) | US864872A (en) |
-
1906
- 1906-09-08 US US33377606A patent/US864872A/en not_active Expired - Lifetime
Similar Documents
Publication | Publication Date | Title |
---|---|---|
US3048426A (en) | Check book | |
US2396221A (en) | Business form | |
US2194670A (en) | Sales ticket | |
US3257129A (en) | Accounting means | |
US1742993A (en) | Folder for accounting systems | |
US864872A (en) | Account or ledger card in bookkeeping. | |
US3254906A (en) | Checkbook | |
US685151A (en) | Manifolding sales-book. | |
US3061335A (en) | Form for bookkeeping | |
US2922661A (en) | Record book | |
US1127051A (en) | Ledger for short-account systems. | |
US2677555A (en) | Coupon issuing and record book | |
US867316A (en) | Account and shipping pad. | |
US716956A (en) | System for recording sales. | |
US2391054A (en) | Multiple payment coupon book | |
US425496A (en) | Sale card or pamphlet | |
US2205715A (en) | Combined check and account book | |
US728593A (en) | Manager's reference system. | |
US907640A (en) | Manifolding account-book. | |
US2224350A (en) | Combination sales record book and tabulating card receiver | |
US1462140A (en) | System | |
US1419815A (en) | Means employed in collection systems | |
US1124090A (en) | Account-book. | |
US1392930A (en) | Means employed in accounting systems | |
US3145034A (en) | Combined check and account book |