|Publication number||US3269753 A|
|Publication date||Aug 30, 1966|
|Filing date||Aug 31, 1964|
|Priority date||Aug 31, 1964|
|Publication number||US 3269753 A, US 3269753A, US-A-3269753, US3269753 A, US3269753A|
|Inventors||De Rham David P, Hincks Robert W|
|Original Assignee||Data Man Inc|
|Export Citation||BiBTeX, EndNote, RefMan|
|Patent Citations (7), Referenced by (3), Classifications (5)|
|External Links: USPTO, USPTO Assignment, Espacenet|
ug. 30, i966 Bumm D. P. DE RHAM ETAL BOOKKEEPING UNIT Filed Aug. 3l, 1964 umu m Q NVENTORS David P de Rhum BY Robert W. Hincks fn/k ATTORNEYS Unite States Patent O 3,269,753 BUUKKEEPING UNIT David I. de Rham and Robert W. Hincks, Farmington, Conn., assignors to Data Management, Incorporated, Farmington, Conn., a corporation of Connecticut Filed Ang. 31, 1964, Ser. No. 393,818 3 Claims. (Cl. 283-66) This invention relates generally to bookkeeping units, and more particularly, to an improved arrangement and assembly for recording a plurality of entries in segregated accounts and conveniently and inexpensively designating categories of transactions affecting a business enterprise.
Pre-printed ledger sheets having columnar headings are generally commercially available and may include printed columnar headings designating particular accounts. However, while such pre-printed forms may be adequate for the bookkeeping needs of some businesses, they may not be readily adaptable to the wide variety of such needs in different business enterprises, especially those smaller businesses which have specific requirements distinctive of the particular nature of the business, and including the need for inexpensive record keeping means.
Accordingly, it is an object of the present invention to provide a bookkeeping unit having columnar designations associated with any desired number of overlying sheets ivided into aligned columns.
Another object of the present invention is to provide a bookkeeping unit adaptable to any selected columnar designations for a plurality of such overlying columnar sheets and segregated accounts.
Yet another object of the present invention is to provide a bookkeeping unit including columnar heading blanks for filling in appropriate, desirable column indicia and adapted to be affixed to a base sheet as columnar designations common to a plurality of overlying columnar sheets for such segregated accounts.
These and other features and advantages of the present invention will be better understood from a reading of the specification and description of the present invention when taken together with the drawings in which:
FIGURE 1 is an illustration of the present invention in loose-leaf assembled form.
FIGURE 2 is an illustration of the columnar heading blanks which may be selectively affixed to the column headings of the base sheet of the present invention.
FIGURE 3 isa cross-sectional View of the columnar heading blanks of FIGURE 2 taken through section 3--3, and
FIGURE 4 is a fragmentary perspective illustration of the manner in which selected column designations may be used in the column heading spaces of the base sheet of the present invention.
In the manner most commonly used, conventional journals and books of accounts consist of lined loose leaf sheets divided into appropriate column widths, each column having a column heading space provided for a column designation to be filled in. In some cases where a sufficient number of such ledger sheets are used, the column heading designation may be pre-printed in order to save time and insure the consistency of the plurality of column headings.
The present invention is conceived to meet the needs of a bookkeeping unit such as an income journal or a disbursements journal and includes a base sheet and a number of overlying sheets. A preferred embodiment of the present invention comprises a base sheet divided into column heading spaces at the top for a column designation indicating segregated accounts recorded in the column 'beneath it. Additionally, the present invention includes any desired number of overlying, separate sheets divided into columns aligned with the column heading designation of the base sheet, and being transversely lined for recording a plurality of entries, the overlying sheets being shorter at the top than the base sheet so that the first line of each overlying sheet appears immediately below the column heading designations of the base sheet and in columnar alignment with the heading designations of the base sheet. Thus, the columns of the overlying sheets and the segregated account to which each group of such Vcolumn data pertains is identified by the column designation appearing on the base sheet immediately above each column. In this manner any number of overlying sheets having identical column divisions may be employed as a continuous chronological bookkeeping record of transactions affecting the accounts of a business. The column designations of such segregated accounts need only be established once on the base sheet and are effectively carried over to each overlying sheet as it is added to the unit.
Usually a small business will nd it convenient to di-vide its records into several categories of accounts such as Income, Disbursements, Payroll and the like. In the preferred embodiment of the present invention the base sheets carrying the column designations for accounts within such categories are also provided with end tabs extending beyond the edges of both the base sheet and overlying sheets and showing each major category of transactions such as Income, Disbursements, and Payroll for example. Additionally, the base sheet may have columns transversely divided into lined spaces for appropriate accounting periods so that monthly and annual totals may be recorded in column spaces of the base sheet which underlies the shorter sheets used for daily chronological entries.
Referring to FIGURE l, there is indi-cated a base sheet 10 divided into a plurality of columns 11 which may be of different widths as desirable or necessary to accommodate the data to be recorded. Each column 11 is headed with a space 12 for designating the accounts to be recorded in the lined columns below. Overlying the base sheet 10 is shown a sheet 13 divided into the same column widths as the base sheet 10 and transversely lined to accommodate a plurality of entries in chronological order, for instance. It will be noted that the overlying sheet 13 is shorter on the top than the base sheet 10, so that the columns of the overlying sheet 13 are in alignment and register with the column heading spacing 12 of the base sheet 10, the first line of each overlying sheet 13 appearing immediately `below the respective column designation space 12 of the base sheet 10. The overlying sheets 13 may 'be numbered from top to bottom along the margin so as to indicate chronological entries or the days of the month, for instance, and one of the advantages of the present invention is that any number of such overlying sheets 13 may be added as required to provide entry spaces for a continuous chronological record of the transactions of the business affecting the respective accounts carried in each column 11 below its columnar account designation as shown on the base sheet columnar heading spaces 12. A second base sheet 14 may be provided facing the base sheet 10 and its column designation heading spaces 12 may repeat those of the first base sheet 10 or carry different additional account designations Within the same major transaction category of accounts included in the first base sheet 10. Thus, the bookkeeping unit of the present invention may be used to accommodate a relatively large number of accounts within a major transaction category or be so divided as to repeat the division of accounts within a major transaction category and thereby double the amount of entries which may be made on the two facing, overlying sheets 13 and 15.
In the manner previously described for sheets and 13, the overlying sheet 15, is shorter at the top than the base sheet 14 so that the rst line of the overlying sheet 15 appears immediately below the appropriate columnar heading designation on the base sheet 15 and in alignment with such designation. In the preferred embodiment of the present invention the base sheet 10 may be transversely divided into lined spaces providing for accounting periods in which monthly and annual totals may be recorded, for instance, from the totalized transaction record carried on the overlying sheets 13 and 15. Additionally, the preferred embodiment of the present invention is provided with tabular extensions 16, 17, 18, and 19 extending beyond the edges of both the base sheets and the overlying sheets to designate and identify the division of major transaction categories such as Income, Disbursements, Payroll, and the like. Within each major transaction category there is provided a like base sheet having columnar heading spaces for designating accounts within that major transaction category and any number of desired separate overlying sheets having columns aligned with the column heading designations of the base sheets and being shorter on the top than the base sheet so that the iirst line of each overlying sheet appears immediately below the appropriate columnar heading designation and in alignment with that designation. As will be apparent to those in the art, any desired number of major transaction categories may be accommodated within the bookkeeping unit to the present invention and the account designations Within a major transaction category may be broken down as is desirable or necessary to any particular kind of business or accounting system employed to record the transactions `affecting the business.
FIGURE 2 illustrates column heading blanks which may be aixed within the column heading spaces of the base sheet to designate the kind of transactions recorded in the columns of the overlying sheets below such designations. The column heading blanks as shown at 20, 21, 22, 23, 24, 25, and 26 of FIGURE 2 may be preprinted with appropriate designations and are of column widths appropriate to those of the base sheets 10 and 14. The column heading blanks may be perforated along lines 27 as well as the columnar divisions so as to be readily separable and are coated with an adhesive on the reverse side for being aflxed to the column heading spaces as desired. Such pre-printed column designations within the major transaction category of Income may include, for instance, Date; Day; Sales Breakdown; Total Sales; Cash Sales; Received on Account; and Net Cash Receipts. The pre-printed column designations for accounts within the major transaction category of Income for a different type of business may include within a like division of columns Date; Invoice; Customers Name; Billing Breakdown; Total Billing; and Total Receipts. In a service business, the analogous pre-printed column designations within the major transaction category of Income may lbe Date; Day; Fee Breakdown; Total Fees; Charge Fees; Cash Fees; Received on Account; and Net Receipts. Similarly, within a major transaction category of Disbursements, pre-printed column designations may include Date; Check Number; To Whom Paid; Amount Paid By Cash; Amount Paid By Check; Materials; Payroll; Taxes, and Repairs. If desired, the major transaction categories of Disbursements may be further divided into columnar accounts using pre-printed column heading designations of Insurance; Legal and Professional; Rent; Vehicles; Travel and Entertainment; Utilities; Telephone; Oce Supplies; Advertising; Interest; and General. Similarly, a major transaction category of Payroll may be divided into appropriate columnar accounts by the use of pre-printed column heading designations entitled Date; Check Number; To Whom Paid; Amount Paid By Cash; Amount 4 Paid By Check; Social Security Withheld; Federal In come Tax Withheld; and the like.
As is illustrated in FIGURE 2, a number of column heading blanks 28 are provided without pre-printed account designations so that any desired column heading designation may be typed into the blank, the blank separated along its perforated outline and aflixed in the column heading designation space of the base sheet 10 or 14 as desired. FIGURE 3 shows in cross-section the preferred composition of a sheet of column heading blanks which comprises a printed sheet 29 perforated along lines 27, coated on its reverse side with a pressure-sensitive adhesive 30 and having a 'backing of release paper 31. The manner in which the column designations are aixed to the base sheets is perhaps most clearly shown in FIGURE 3 where the base sheet 10 of FIGURE l is shown in a fragmentary perspective view and a plurality of column heading designations 32 are shown as they are applied to overlie the coincident column divisions of the column heading designations of base sheet 10. It is to be understood, of course, that such column heading designations may be used in groups of two or more or separately as desired and may be either pre-printed or include a typed or hand printed column heading designation.
In use the bookkeeping unit of the present invention preferably comprises one or more base sheets, such as 10 and 14, together with the required plurality of overlying sheets such as 13 and 15 having column divisions coincident with the divisions of the column heading designations of the respective base sheets which they overlic, and assembled in a loose-leaf binder. The base sheets 10 and 14 may lbe provided with pre-printed account designations for each column division or if desired, preprinted column designations may be separated from a supply of blanks, such as those illustrated in FIGURE 2, and aixed in the appropriate column heading spaces of the base sheet by a pressure-sensitive adhesive coating applied to the reverse .side of such blanks, for instance. In cases where it is wished to designate a column account different from those provided by pre-printed base sheets or pre-printed column designating blanks, the column account designation may be made by typing or hand printing such designation and similarly axing the column heading in the column heading spaces provided on the base sheets.
It will be apparent to those skilled in the art that the present invention affords the advantage of recording a great number of transactions within particular account categories as contained on a plurality of overlying sheets, without the necessity for repeatedly entering the account designation for such recorded data since the alignment of the columnar divisions on the overlying sheets with the columnar heading spaces clearly indicates the account to whi-ch each transaction pertains. Additionally, the present invention offers the flexibility of a considerable number of account designations within a major transaction category or relatively few such divisions as is desired for recording transactions for the type of business to which the bookkeeping records pertain.
1. In a bookkeeping unit for recording a plurality of entries in segregated accounts of the type including a base sheet having a plurality of columnar headings designating said segregated accounts, and a plurality of separate overlying sheets having vertical columns aligned with the column heading designations of said base sheet, said overlying sheets being transversely lined for recording said plurality of entries and being of lesser height than said base sheet to expose said columnar headings, the rst lines of said overlying sheets appearing immediately below said columnar headings, the combination therewith of column heading blanks providing said columnar headings and comprising strips of tlexible sheet material having imprinted upon one surface thereof the desired indicia for said columnar headings, a coating of pressuresensitive adhesive on the other surface thereof and a strip of release paper covering said adhesive coating.
2. A bookkeeping unit for recording a plurality of entries in segregated accounts, comprising first and second base sheets facing each other and having columnar heading spaces for the designation of said segregated accounts, a plurality of separate sheets between said iirst and second base sheets, said plurality of sheets each comprising front and back pages having vertical columns aligned with the `columnar heading spaces of said rst and second base sheets, respectively, said plurality of sheets being transversely lined for recording said plurality of entries and being of lesser height than said base sheets to expose said heading spaces, the first lines of said shorter sheets appearing immediately below the columnar heading spaces of said base sheets, and columnar heading indicia strips in the columnar heading spaces of said base sheets, said strips having a coating of pressiure-sensitive adhesive on the surface thereof adjacent said base sheets adhesively 20 atxing said strips directly to said base sheets.
3. The bookkeeping unit of claim 2 wherein said 'base sheets have columns aligned under said columnar heading spaces which are transversely divided for selective designation of column data from said plurality of separate sheets therebetween.
References Cited by the Examiner UNITED STATES PATENTS 960,031 5/1910 Morris 283-65 1,240,621 9/1917 Story 281-44 1,252,333 1/1918 Engelberg 283-63 X 1,424,968 8/1922 Wherry 238-66 1,588,185 6/1926 Groby 283-66 X 1,695,3 15 12/1928 Berns 283--63 FOREIGN PATENTS 81,282 7/1956 Denmark.
LAWRENCE CHARLES, Primary Examiner.
|Cited Patent||Filing date||Publication date||Applicant||Title|
|US960031 *||Sep 14, 1908||May 31, 1910||Willard Morris||Posting-ruler.|
|US1240621 *||Nov 24, 1916||Sep 18, 1917||Leonard Leach Story||Accounting device.|
|US1252333 *||Jun 15, 1914||Jan 1, 1918||Arthur Engelberg||Account-book.|
|US1424968 *||Jul 29, 1921||Aug 8, 1922||Wherry John A||Record sheet or card|
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|US1695315 *||Jun 26, 1926||Dec 18, 1928||Berns Max A||Booklet|
|DK81282A *||Title not available|
|Citing Patent||Filing date||Publication date||Applicant||Title|
|US5054817 *||Jul 25, 1990||Oct 8, 1991||Geinert Anita G||Movable heading system|
|US5709410 *||Sep 4, 1996||Jan 20, 1998||Reeves, Jr.; Joe F.||Development and construction job scheduling method|
|US5882041 *||Jul 20, 1995||Mar 16, 1999||Schara; William V.||Integrated check register and budget register|
|U.S. Classification||283/66.1, 283/65|