US902543A - Accounting system. - Google Patents

Description

E. St LBREE.

CGOUTING SYSTEM.

APPLmATIoN MLED 313.28, 1906.

902,543, Patented Nov. 3, 1908.

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E. C. ALBREE.

ACCOUNTING SYSTEM.

APPLICATION FILED PEB. 28, 190e.

902,543. Patented N0v.3,19o8.

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ACCOUNTING SYSTEM.

APPLIOATION FILED 11.13.28, 1906.

902,543. Patented Nov. 3, 1908.

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E. C. ALBREE.

ACGOUNTING SYSTEM.

APPLICATION FILED 313.28, 190e.

902,543. Patented Nov. 3, 1908.

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ACCOUNTING SYSTEM.

APPLIoATloN FILED 213.28, 1906.

Patented Nov. 3, 1908.

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I UNITED STATES PATENT: oEEIoE. I

ACCOUNTING SYSTEM.

Speciacation of Letters Patent.

Application filed February 28, 1906. Bernalv No. 303,371.

Patented Nov. e, ,1908.

To all rwhom itvmay concern:

Beit known that I, EDWARDC. ALBREE, a citizen of the United States, resid' at Swamps'cott, county of Essex, State of. as-

l sachusetts, have invented a certain new and useful Improvement in Accounting Systems, of which the following is a specification, ret-l erence being had therein to the accompanydrawings.

. n accounting systems of the kindshown and described in my application, Serial No. 303,418, filed Feb. 28, 1906,'to whichreference may be 'had for-further particulars, it is found convenient to provide the cards with certain arbitrary marks at predetermined points to assist in the superposition ofthe cards and in recording upon themthe desired information. These arbitrary marks add greatly to the efficiency of the system because they save a great amount .of time, and they also assist the user of the cards to perform certainv problems or operations whlch would not be readily performable if the cards were not provided with these marks.

.n Cards having thereon certain of these arbitrary marks may also be-used to determine the value of the spaces intervening between any two ypunch marks upon another card and for certain other purposes. My present invention also includes the method of recording accounts by means of' certain steps performed with and upon the cards to be described herein.`

I will describe my invention as embodied in cards such as may be used in accounting systems of the kind described in my previous application because that, is the form in which I have put my invention into actual practice, but it is obvious that many modifications may be made without departing from the spirit of the invention.

The invention will be fully understood from the following description taken in connection with the accompanying drawings and the novel features thereof are pointed out and clearly defined inthe claims at the close of the specifications.

In the drawings,-Figure 1 is a view of a 'ob card provided with starting dots.

ig. 2 is a view of a Workmans card, Fig. 3 shows the card H (see Fig. 2,) superposed upon the card'A (see Fig. 1,) with the lower edge of the card A in registration with the space containing the lower starting dot. Fig. 4, shows the card H (see Fig.l2,) superposed upon the card A with the punchmark Kin registration with the upper starting dot G. Fig. 5, is a view of a workmans time card having several records punched thereon. Fig. 6, is a view of a reckonin card. Fig. 7,. shows this card M (see Fig. 5,

superposed upon the card Q (see F ig. 6,) to determine the value of the spaces e the beginning of the card and the punchl mark N. Fig. 8, shows the same cards in position to determine the value of thel spaces between the punch mark N land the punch mark O. Fig. 9, shows the same cards again superposed to determine the value of the spaces intervening between the punch mark O andthe punch mark P, Fig. '10, shows the vided with one reckoning mark and two scales. 'records of work recorded thereon. Fig. 1.2, shows a workmans card also having records of work recorded thereon. Fig. 13, shows the card 28 (see Fig. 12,) superposed upon the card 26 (see Fig. 12,) with the punch mark 29 in registration with the punch mark 27. Fig. 14, shows the same cards superposed with-the punch mark 302 and pencil mark 301 in proper relative positions. Fig. 15, shows another job card with a record of work thereon. Fig. 16, shows the card 50 (see Fig. 18,) superposed upon the card 32 (see Fig. 15) with the punch mark 52 and 33 in registration. Fig. 17, shows the same card superposed with the punch mark 54 in registration with the pencil mark 34. Fig. 18, shows another workmans card having a record of Work recorded thereon.

In my applicationl previously referred to, there is described a job card upon which the record of work performed by various workmen is kept. Such a card A is shovm in Fig. 1, 4andas there shown ma)r be divided into unit spaces B of equal size arranged in columns and provided with total figures C which are placed upon the cards at convenient intel'- vals. The columns of unit spaces on this card and on the other cards comprising the system are of equal height. Each of the unit spaces has avalue of one cent, and the total figures C are applied to every fifth space as shown in the drawings.v An additional space is left at the bottom of each job card as shown at D, and a margin E equal in width to one of tdhe spaces B is left on the right side of the car Below the lowest space in the right hand column, I place a dot or other convenient distween Fig. 11, shows a job card having tinguishing mark F, which for convenience I call the lower starting dot, and near the upper right hand corner of the card in the margin E and at a distance below the top line of the unit spaces equal to one of the unit spaces B, I- place what I term the upper starting dot G. It will at once be seen that fifty unit spaces intervene between the upper and the lower starting dots. This arrangement I believe at the present time to be necessary. Of course it is to be understood that if the cards were made with one hundred spaces in a column as might be the case, the distance between the starting dots would be correspondingly increased.

Referring now to Fior. 2, there is there shown a workmans card II similar to those described in my previous application heretofore referred to. This card is divided into unit spaces of the same size as the unit spaces on the card Fig. 1, previouslyT referred to, but these unit spaces begin at the very bottom of the card and no margin on the right hand side is left as -is the case in connection with the job or record card (see Fig. 1). Total figures C are Vprovided in the same manner as on the card of Fig. 1, and in addition thereto there are hour numerals 1 to indicate the day and hour of the week, placed upon the card in accordance with the rate of wages which the workman using the card received, as described in my previous application.

The workmans card, or primary or guide card as it is vvariously called, which has just beendescribed, and the job or record card such as is shown in Fig. 1, are punched simuly taneously, the guide card being superposed upon the record card. Thus, if the workman completes the job represented by the card of Fig. 1 at five oclock on Tuesday, having worked on the job from seven oclock on,

Monday, he takes the two cards to the inspector, who superimposes the workmans card H upon the job card A. with the lower right hand corner of the workmans card just above the lower starting dot F, as shown in Fig. 3, and unches them. as shown at K at the hour wiien they are brought to him, namely, ve oclock on Tuesday at the oint indicated by the hour numeral E5. iihen the workman next goes to the inspector, having completeda job as for instance at three o clock on Thursday, the inspector places the job card A and the workmans card H togetherwith the hole K registering with the upper starting dot G (see Fig. 4) and punches both cards simultaneously at the proper hour numeral which is in this case 'U3 as indicated at L, thus adding $.90 to the wages already earned by the workman and making simultaneous records on both cards.

It will be seen from the foregoing that sometimes the upper starting dot G is used and sometimes the lowei starting dot F, and that these dots enable the inspector to place the two cards together in the proper position vfor punching with the least possible delay. The lower starting dot F is employed when the hour numeral to be punched lies above the last previous punch mark, while the upper starting dot is used when this hour numeral lies below the last previous. punch mark. j

In the use of my im roved accountin system it is sometimes esirable to add simultaneously a like amount to the amounts already recorded on the primary or workmans time card and on the secondary or job card. This problem is one of some diiiiculty and I have accordingly provided special means for simplifying the operation. In-Fig. 11 I have illustrated a job or secondary card 26 which isdivided into the usual unit spaces and is punched at 27, thus' .iThis card is divided into unit spaces as is usual and is punched at 29 at two oclock on Monday to show that $.30 worth of labor has already been recorded on this card.v Suppose the workman to whom the primary card 28 belongs Works until Vt/'ednesday at nine oclock. It will be seen that if the card 28 is superposed upon the card 26, with the punch marks at 27 and 29 in registration with each other, the point indicated by nine oclock Wednesday on the card 28 will fall below the edge ofthe card 26 so that if the card 28 should be unched at nine oclock the card 26 will not e unched at all. My invention obviates this iiiiculty in the following manner. I first punch out of the workmans card 28 the s ace opposite the top row of the hour numera s and in the column next adjacent the used spaces of the card and at the left thereof as seen at 30 in Fig. 12. I then lace the cards together with the punch mar s 27 and 29 in re istration with each other (see Fig. 13) an mark with a pen or pencil through upon the card which is underneath the point where punch mark 30 just described falls as indlcated at 301 (see 11). This mark may be made with different colored pencils or inks if convenient to distinguish or identify the mark. I then superpose the cards again as shown in Fig. 14 with the lower edge of the card 28 against the upper edge of the space occupied by the mark 301 whichy was made as -ust described, the card 28 being 1placed wlth the column of spaces next to t in registration with the column of spaces of the card 26 in which ap ears the pencil mark 301 previously referre to. In practice it may be found convenient to provide the cards with two special marks one being located as the punch mark 30 is located, and the other occupying-the bottom space of the e left of the punch mark 30l i lowing is the mode of procedure.

Vu on the primary card falls above the tolp 1n other words that the workman to whom @eases column next to the left of that in which the unch mark 30 is laced. Such a mark is lndicated at 302 in ig. 14 and serves to assist in lacing the cards in proper position with re ation to each other. Both cards are then punched at nine o'clock as indicated at 31 in Fig. 14. This o eration will now be seen to have added to oth cards the value of the units spaces lying between 29 on card 3 (Fig. 12) and 31, see Figs. 12 and 14. This is the operation or mode of procedure which is employed when the number to be punched on the primary card falls below the bottom edge of the job card.

In certain cases the number to be punched e( ge of the job card, and in that case the fo Igel) be supposed that a job card 32, see Fig. l15, has been punched at 33 indicating a charge of 15.45 to thatv job card, and that Vit is desired to add .151.60 to a workmans or primary card 5() (see Fig. 18) and u'ponv which has been unched at 52 time to the value of'35-30, or

the card of Fig. 18 belongs works from two oclock on Monday until four oclock Thursday on the ob of the card of Fig. 15. `When the cards are superposed with the two punch marks 52 and 33 in registration, (see Fig. 16 the point indicated by four oclock Thursday will be seen to fall above the upper edge of card 32'. In this case I markwith the pen or pencil the unit space lying next below the mark 302 at the bottom edge of the card 50 as shown at 34 and then punch the unit space in the column next before the column at the bottom of which the mark 302 previously referred to is located, said unit space being the one next adjacent and to the left ofthe hour numeral 56. This punch mark is designated 54. The cards are then placed together with the unch mark 54 over the pencil mark 34 so t at the pencil mark may be seen through the punch mark and the two cards are punched together at the time desired, namely, four oclock on Thursday as indicated at 341.y This last operation is to be seen by reference to Fig. 17. The result of this operation is the same as that previously described. It is not absolutely necessary to provide the cards with any special marks to assist in performing this operation, because the u per unit space of the proper column may e employed and the bottom edge of the card forms a convenient guide in the placing of the two cards together, but in practice I find as reviously stated that special marks place( as specified are convenient.

Having described the eneral construction and operation of what term dot cards7 I will now describe the mannerin which the same dot cards may be employed for determining the value or distance of the spaces i between any two punch marks on other cards belonging to the same system.

In Fig. 5 there is shown a workmans time card M which is punched at N on Monday at two oclock, at 0 on Wednesday at three oclock, and at P on Friday at eight oclock. To determine the value of the spaces from the beginningof the card to the unch mark N, the card M of Fig. 5 is applic( to a reckoning card Q, see Fig. 6, which is like the job cards previously described, such for instance as are shown in Fig. 1, in all res ects except that the said cards are provided) with rectangular Vmarks of about the size and shape of one of the spaces B located in the spaces next above the starting dots F and G. Of course it is to be understood that marks of other forms might be employed if preferred. I have, however, described rectangular marks because that is the form which I have happened to use in actual practice. -For convenience I call these marks reckoning marks, and have given them the designating characters R and S. To determine the value of the spaces on the card M of Fig. 5, as far as the punch mark N, the card M is applied to the reckoning card, which I have just described, with .its lowermost edge against the reckoning niark S and the total figure which lies underneath the punch mark N and is visible through it, is then read. In this case, it will be seen to be $13.30. It will be seen that where there are several punch marks on the cards, the values of the spaces intervening between the punch mark which is in registration with the reckoning mark and the succeeding punch marks are all visible through the respective unch marks, this information being affordc( by the total figures.

To determine the distance between the punch mark N and the succeeding one O, the card M, see Fig. 5 is placed upon the reckoning card Q with the punch mark N in registration with'the reckoning mark S and the total figure on the card Q which shows through the punch mark O is read. This operation is shown in Fig. 8. This total figure is 31.05, which shows that the value of the intermediate space between the punch mark N and the punch mark O is $1.05.

To determine the value vror distance between the punch mark O and the punch mark P, the card M is placed upon the reck-y oning card Q with the punch mark O registering with the reckoning mark R and the total-ligure on the reckoning card Q is read through the punch mark P. This o eration is shown in Fig. 9. In this case t e total figure is $.70.

It will thus be seen that, as in the `case of the starting dots previously described, when the final punch vmark lies below the initial punch mark of the two marks between which it is d "red to determine the value ofthe roo spaces, the initial punch mark is placed upon the upper `reckoning mar-k R, whereas if the lfinal punch mark lies above the initial unch mark the lower reckoning mark is emp oyed. The reason why the guide dots F and G cannot conveniently be employed for this purpose is the fact that an additional space D has been left at the bottom of the job cards and reckoning cards aspreviously described, for the purpose of permitting the total figures to be placed in such a position that the spaces next below may be punched without obliterating the total figures pertaining thereto. But both the starting dots and reckoning marks bear the same relation to the lines and figures forming the divisions or scale on the card except for this change of one space to prevent obliteration. It will also be noticedl that the upper reckoning mark R and starting dot G are placed in the margin E of the card, this being the only place, so far as I am now aware, Where these dots may be placed and bear the proper relation to the spaces B comprising the body of the card.

Where it is necessary to determine the value or distance between .the various punch marks on a large number of cards, l find it convenientto provide a special reckoning card T, of the form shown in Fig. 10, which is provided with only one reckoning dot located at U, and with two scales V and W, each of which are like the spaces or scale provided on the job card A and reckoning card Q previously described, and are furnished with total figures in the same manner. The upper scale V bears the same relation to the reckoning mark U as the scale on the card Q bears to the lower reckoning mark S, while the lower scale W on the card T bears the same relation as the scale on the reckoning card Q bears to the upper reckoning mark R. card Q shown in Fig. 9, and the reckoning card T, shown in Fig. 11, are like each other except that the card Q is provided with one scale and two reckoning marks whereas the card T is provided with two scales and one reckoning mark.

What I claim is:

1. The improved card for an accounting system provided with outlined spaces of uniform size arranged in -columns of equal height, a margin on one side thereof, and a mark in the said margin adjacent the top In other words, the reckoning.

space of that column of spaces which is next the said margin.

2. The improved card for an accounting system provided with outlined spaces of uniform size arranged in columns of equal hei ht, a margin on one side thereof, a mark in t e said 'margin .adjacent the top s ace of that column of spaces which is next t e said` margin, and a second mark in the bottom space of the said column of spaces.

3. The improved card for an accounting system, provided` with outlined sp ces of uniform size arranged in column of equal height, a margin on one side thereof of a width equal to the width of one ofthe said spaces, anda mark in the said margin adj acent the top space of that column of spaces which is next the said margin.

4. The improved card for an accounting system provided with progressively numbered outlined sp aces of uniform size arranged in columns of equal height, a margin on one side thereof, and a mark adjacent the next tothe top space of that co umn of spaces which is next to the said margin.

5. The improved card for an accounting system provided with outlined spaces of uniform size arranged in columns of equal height, a margin on two adjacent sides thereof, a mark in the said margin adjacent the to'p space of that column of spaces which is next the said margin, a second mark in the bottom space of the said column of spaces, and two other marks located immediately below the two first mentioned marks.

6. The improved card for an accounting system provided with outlined spaces of uniform size arranged in columns of equal height, a margin on two adjacent sides thereof, a mark in the said margin adjacent the top space of that column of spaces which is next the said margin, a second mark in the bottom space of the said column of spaces, and two other marks located immediately below the two first mentioned marks, said two last mentioned marks being diflerent in shape from said two first mentioned marks to avoid confusion.

In testimony whereof ll afiix my signature, in presence of two witnesses.

EDWARD C. ALBREE.

Witnesses:

GEORGE P. DIKE, J. HENRY PARKER.

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