US988557A - Depositor's trial-balance sheet and holder. - Google Patents

Description

' v1?. J. ENGBERG. DEPOSITORS TRIAL BALANCE SHEET AND HOLDER. APPLICATION FILED AUG. 31, 1910.

988,55*?.l v Patented Apr.4,1911.

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PETER J'. ENGBERG, 0F BRAI-IAM, MINNESOTA.l

DEPOSITORS TRIAL-BALANCE SHEET AND HOLDER.

Specification of Letters Patent.

Patented Apr. 4, 1911.

Application led August 31, 1910. Serial No. 579,899.

To all whom it may concern:

Be it known that I, Ferien J. Encarna, a citizen of the United States, residing at Braham, in the county of Isanti and State of Minnesota, have invented certain new and useful Improvements in Depositors Trial- Balance Sheets and Holders; and I do hereby declare the following to be a full, clear, and exact description of the invention, such as will enable others skilled in the art to which it appertains to make and use the same.

My invention has for its object to provide an improved loose leaf and holder' therefor. The loose leaf is especially adapted for use in banks as a depositors trial balance sheet, and, in its preferred form, is made up of three sections. These sections are preferably made from quite heavy cardboard and they are independently and detachably held in separate channels formed in the holder. The first or righthand section of the loose leaf will hereinafter be referred to as the index section and it is to have written, thereon, in alphabetical arrangement, the names of all depositors as they appear from the banks ledger. This index section is also capable of being re-arranged, as will hereinafter be described, when new accounts are opened up and old accounts are closed. The second or intermediate section of the loose leaf has ruled thereon dollars and cents columns and will hereinafter be referred to as the old balance Section. This section is to have written thereon, opposite each depositors name, his old or yesterdays balance, as postings are made into the ledger during the current days business. The third or lefthand section of the loose leaf will hereinafter be referred to as the debit and credit section. This section is divided into a debit column and a credit column and each of these two columns has ruled thereon dollars and cents columns, in which are to be written, oppositeA each depositors name, his new or current days balance.

The following is given as an example as to how the loose leaf may be used. At the beginning of the current days business, the old balance column should be clear or blank. Suppose J. Anderson, whose name appears first on the drawings, has, according to the credit column of the debit and credit section, a balance at the close of the previous days business of $7 5.00 to his credit, and during the day he has a check for $25.00 to be charged to his account. At the same time the amount of this check is posted into the ledger, the amount of his previous days balance, to-wit; $75.00, as it appears in the credit column, is erased and transferred to the old balance column and his new balance of $50.00, which is the difference between his old balance and the check, is inserted in the credit column in place of the $75.00 just erased, and so on as each account is posted. Of course, if an account has no items to be posted at the close of the current days business the balance will remain the same in the debit and credit section as for the previous day and opposite these accounts which do not change no entry will be made in the old balance column. Debit balances on the old balance column may be designated by drawing a circle around them or placing a cross on one side. After all the accounts of the day have been posted, the work may be proven by adding the figures as they appear in the old balance section and then adding the figures opposite as they appear for the current day 1n the debit and credit section and proving the work by the difference, thus saving a large amount of work by not having to add all the accounts as it is now necessary to do. After the days work has been proven, the old balance section may be reversed and its other side used or a new section substituted therefor. The debit and credit section may be used a large number of times, but when worn out by numerous erasures, a new section may be substituted for the old one. In actual practice, both sides of the loose leaf will be printed and ruled alike so that both sides may be used.

To the above ends, the invention consists of the novel devices and combination of devices hereinafter described and defined in the claims.

In the accompanying drawings, which illustrate the invention, like characters indicate like parts throughout the several views.

Referring tothe drawings, Figure 1 1s a plan view of the loose leaf and holder with some parts broken away; Fig. 2 is a view in transverse vertical section taken on the line m2 m2 of Fig. 1; Fig. 3 is a view in longitudinal section taken on the line m3 of Fig. l; Fig. 4 is a plan View of the upper portions of the three sections of the loose leaf removed from the holder; and Fig. 5 is an edge elevation of a portion of the index section with a portion of the same bent to show the scoring.

Referring first to the holder, the numeral 1 indicates the back thereof, which is formed from a flat sheet of metal or from any other suitable material. Across the top and two sides of the holder is secured a marginal flange 2 having an inturned edge 3. The flange 2 on the lefthand side of the holder is set in from the outer edge of the back, thus leaving a portion of the back projecting outside of the liange 2. Two T-shape divider strips 4 extend from the top to the bottom of the holder and divide the same into three channels indicated by the numerals 5, G and 7, respectively, beginning with the righthand channel and numbering toward the left. The channels 5 and 7 of the holder are of approximately the same width and the intermediate channel 6 is comparatively narrow. Each of these channels is capable of independently holding one of the three sections of the loose sheet. The lower ends of the side flanges 2 and the tie bars 4 are connected by means of a flat tie bar 8 which extends in the same plane with the inturned edges 3 of the flanges 2 and with the oppositely projecting flanges of the T-shape divider strips 4. By reference to Fig. 3, it will be noted that there is a space left between the back 1 and the tie bar 8 through which the different sections of the loose sheet may be inserted or removed from their respective channels in the holder.

Referring now to the loose sheet, the socalled index section is indicated by the numeral 9 and has printed, or otherwise marked, near its top, the word Index This index section 9 is adapted to be inserted into and held in posit-ion by the channel 5 of the holder. By means of horizontally scoring or cutting nearly through the index section 9, as indicated by the numeral 10, the same is divided into a multiplicity of long narrow cards 11 adapted to be easily severed for re-adjustment. On each one of these cards 11 is to be written the name of one of the depositors. If a new account is to be opened up, the new depositors name is written on a card similar to one of the cards 11 of the index section 9 and inserted in its proper place in the index section 9. This is done by completely severing the index section 9 on the proper scored line 10, and inserting the new card between the severed ends. To make room for this new card, the lowermost card ofthe index section 9 (provided it contains the name of one of the depositors) is transferred to another holder or, if it is a blank card, the same may be thrown out. On the other hand, if one of the old accounts is closed, the depositors name is removed by completely severing the index section 9 on the scored lines on each side of his name and the card removed. After this is done, the severed ends of the index section 9 may be brought together and secured by means of a piece of gummed paper 12, as shown in Fig. `5, pasted on the back of the index section 9. The same thing may be done when a new card is inserted in the index section 9. It is, of course, understood that, if one of the loose sheets is not of sufficient size to contain all of the names of the depositors, a number of loose sheets and holders may be provided.

As shown in the drawings, the index section 9 has ruled, near its righthand edge, two parallel lines, thus forming a comparatively narrow column 13 at the righthand edge of the index section 9. At the top of this column 13 is printed, or otherwise marked, the word Page and Nd In this column 13 is to be inserted, opposite each depositors name, his ledger page number or the number by which his account is known at the bank.

It is, of course, understood that whenever any change is made in the index section, the same must be first removed from the-holder.

The old balance section is indicated by the numeral 14C and has printed thereon, or otherwise marked, near its top, the words Old balance. This section is adapted to be inserted into and held in position by the channel 6 of the holder.

The debit and credit section is indicated by the numeral 15 and has printed or otherwise marked, at its top, in the lefthand column, the word Debit, and in the righthand column, the word Credit. `This section is adapted to be inserted into and held in position by the channel 7 of the holder.

The above described device, while very simple and of small cost, has been found highly efficient for the purpose had in'view, by making the loose sheet in sections, new sections may be substituted for old ones without having to discard the whole leaf, thus saving considerable t-ime and expense.

`What I claim is:

Y 1. A loose leaf made up of independent sections and at least one of said sections being scored or cut nearly through, dividing said scored sections into a multiplicity of cards adapted to be easily severed for re-adjustment, substantially as described.

2. A loose leaf made up of independent sections and at least one of said sections being scored or cut nearly through, dividing said scored sections into a multiplicity of cards adapted to be easily severed for readjustment, and means for connecting the severed ends of the said section, substan-v tially as described.

3. The combination with a loose leaf made up of independent sections and at least one of said sections being scored or cut nearly connecting the severed ends of said cards, of a holder having means for independently holding the sections of said leaf, substantially as described.

In testimony whereof I aflix my signature in presence of two Witnesses.

PETER J. ENGBERG.

Witnesses J. M. CEDERGREN, E. M. PIERsoN.

Copies of this patent may be obtained for ve cents each, by addressing' the Commissioner of Patents, Washington, D. C.

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