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Publication numberUS3556562 A
Publication typeGrant
Publication dateJan 19, 1971
Filing dateMar 26, 1968
Priority dateMar 26, 1968
Publication numberUS 3556562 A, US 3556562A, US-A-3556562, US3556562 A, US3556562A
InventorsMcgough Paul E
Original AssigneeShaw Walker Co
Export CitationBiBTeX, EndNote, RefMan
External Links: USPTO, USPTO Assignment, Espacenet
Bookkeeping apparatus
US 3556562 A
Abstract  available in
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Claims  available in
Description  (OCR text may contain errors)

United States Patent 3,556,562 BOOKKEEPING APPARATUS Paul E. McGough, North Muskegon, Mich., assignor to The Shaw-Walker Company, Muskegon, Mich., a corporation of Michigan Filed Mar. 26, 1968, Ser. No. 716,136 Int. Cl. B411 3/04, 3/06 US. Cl. 282-29 2 Claims ABSTRACT OF THE DISCLOSURE In a bookkeeping apparatus, a bookkeeping board with a spring biased blade along one edge thereof. Bookkeeping papers for use with the board including a journal sheet adapted to be clamped by the blade, a ledger sheet and a statement envelope, all three having identical entry boxes arranged in horizontal and vertical alignment. The horizontal lines of the boxes are numbered on the ledger sheet along the right and left hand edges, on the statement envelope on the right hand edge only and on the journal sheet are spaced from the edge thereof a distance greater than the width of the ledger sheet. The blade presents numbers corresponding to the numbers of the horizontal lines. A traveler along the blade is windowed to expose a single blade number at a time and is notched in alignment therewith to expose a number on the statement envelope when it and the ledger sheet are in register with the journal.

A part of the statement envelope after the entries have been made and the statement sent, may be detached and the envelope used for return payment.

SUMMARY OF THE INVENTION The object of this invention is to provide a combination of rigid, bookkeeping board with a plurality of special bookkeeping papers which may be easily placed and held in register, the papers having identical bookkeeping boxes so that a single entry in a box on the top paper is duplicated in the boxes in register with it on the lower papers.

Another object is to save the bookkeepers time and make sure that simultaneous entries are made on the statement which forms a part of the statement envelope on the ledger sheet which forms a part of the patients record and on the journal sheet which reflects the day by day activity.

Other objects will appear from time to time throughout the specification and claims.

BRIEF DESCRIPTION OF THE DRAWINGS Referring to the drawings:

FIG. 1 is a plan view of a posting board with bookkeeping papers in place;

FIG. 2 is a section along the line 22 of FIG. 1.

Like parts are indicated by like numbers throughout the specification and drawings.

DESCRIPTION OF THE PREFERRED EMBODIMENTS A posting board 1, which is described in detail in US. Pat. 2,638,360, includes a flat, smooth, writing surface 2. Posts 3 project from the board near its right hand edge. A spring biased clamping blade 4 is located along the right hand edge of the board and is apertured at 5 in register with the paper positioning posts 3.

A bookkeeping paper, for example, a journal sheet 6 notched at 7 to be positioned by the posts 3 is clamped on the board by the spring biased blade 4. A traveler 8 is movable along the track 9 on the blade 4, may be locked in postion by the traveler lock 10, by a detent 3,556,562 Patented Jan. 19, 1971 not shown. The traveler 8 carries a blade 11 overlying the blade 4, flanged at 12 so that when the traveler lock 10 is actuated, the flange 12 is pressed downwardly toward the board 1. The traveler blade 11 is windowed at 13 and the traveler flange 12 is notched at 14 in line with the window 13.

A ledger sheet 15 is adapted to lie upon the journal sheet 6 against but not clamped by the blade 4. A statement sheet 16 lies upon the ledger sheet 15.

The right half of the journal sheet 6, together with the ledger sheet 15 and the statement sheet 16, each have a plurality of entry boxes that are formed by horizontal and vertical lines. The entry boxes appearing on the journal sheet 6 and the ledger sheet 15 are consecutively numbered from top to bottom as indicated at 23 and 24. As is indicated in FIG. 1, the right half of the journal sheet 6 contains the plurality of entry boxes that are identical to the arrangement of entry boxes appearing on the ledger sheet 15 and statement sheet 16, such that a notation written upon the statement sheet 16 in a particular entry box would be duplicated by suitable deplicating means in an identical entry box appearing on the ledger sheet 15 and journal sheet 6. The statement sheet 16 also has its spaces between its horizontal lines consecutively numbered from top to bottom along its right edge portion as at 25 which are visible through the opening 14 in the blade 11.

The line index numbers 23 on the journal sheet 6 are further from the edge of the clamp blade 4 than the width of the ledger sheet 15. The line index numbers 24 on the ledger sheet 15 are on each edge of the sheet. The line index numbers 25 of the statement sheet 16 are on the right hand edge only. The notch 14 is of the same width as the vertical distance occupied by each line of boxes and extends back to the blade 11 far enough so that the indices on the right hand edge of the statement sheet when it is against the blade are visible one at a time through the notch.

In the interest of clarity the boxes are shown only on the journal sheet 6 and statement sheet 16 but in practice will appear on the journal, ledger and statement sheets. Since the boxes are of identical size, shape and relation and position on each of the sheets, the bookkeeper can place the ledger sheet on the journal sheet and the statement sheet on the ledger sheet in register so that an entry made on a box on the statement sheet would be duplicated by suitable duplicating means on the ledger sheet and on the journal sheet in exactly the same relative position.

The upper portion only of the statement sheet 16 carries the bookkeeping boxes. The lower portion of the sheet 16 is folded back upon itself at 18, and tabs 20 projecting from sheet 16 are folded back upon sheet 16, whereupon the lower portion is cemented to the tabs 20 to form an envelope 19. The statement sheet may be scored at 21, with the portion on the envelope side of the scoring forming a flap to be folded back on the envelope 19 when the sheet is torn along the line of scoring. The space between the scored line 21 and the top of the envelope forming the flap may be provided with glue as at 22, to seal the envelope.

The use and operation of the invention are as follows:

With the journal sheet in place on the board, entries from time to time will be made by registering selected horizontal lines of ledger and statement sheets with selected horizontal lines on the journal. Entries will be made on the statement sheet to build up day by day the charges for billing. Entries will be made on the ledger sheet to build up day by day the charges reflected on the statement sheet, the statement sheet being sent out monthly while the ledger will continue to be used for a longer time. In order to provide the usual journal record the identical entries will be made on the statement, the ledger and the journal sheets.

For example, using the journal sheet 6, the ledger sheet 15 and statement sheet 16 as they are shown in FIG. 1, let us assume that entries on the journal 6 have been made down to and including line 11 so the next entry on the journal must be made on line 12. Entries on a particular ledger sheet 15 have been made down to and including line 3 so the next entry on the ledger sheet must be made on line 4 which must be in register with line 12 of the journal. The statement sheet 16 for the particular individual has entries down to and including line 4, so the next entry on the statement sheet 16 must be on line 5 which must be in register with line 4 on the ledger sheet 15 and line 12 on the journal 6. To do this the operator will move the ledger sheet along the clamping blade 4 to line 4 thereof and in register with line 12 of the journal 6. Then with the statement envelope 19 against the clamping blade 4, he will place line 5 of the statement sheet in register with line 4 of the ledger 15. He will then, with the traveler 8 so placed that the window 18 exposes index 12 on the blade, operate the traveler lock 10 to hold the statement sheet and ledger in register with the desired line on the journal. He will then make the necessary entries.

The notch 14 in the traveler flange 12 allows the clamp blade index 12 to :be visible and makes it easy for the operator to correctly align the ledger and journal because he can see that numbers 12 and 5 on the clamping blade and the statement are adjacent to one another. When he wants to position the statement sheet with line 5 in register with line 4 of the ledger, he uses the numbers at the right hand edge of the statement sheet, visible through the notch 14 in the traveler flange 12 before he clamps all the papers together by operating the traveler lock 10.

Thus there will always be used in connection with this apparatus a statement envelope 19 which is sent to the debtor, a ledger card or sheet for each account and a journal 6 to provide a daily record of the individual entries on the statement envelopes and ledger sheets. The use of a single envelope and statement form makes it possible to make multiple records from a single posting and the statement to the debtor being part of the envelope for mailing the statement may also be part of the return envelope for payment of the bill.

I claim:

1. In combination in a single notation-multiple entry bookkeeping system,

a bookkeeping board having a writing surface,

a spring biased clamping blade on one edge thereof,

said blade having a plurality of linearly aligned, consecutively numbered spaces thereon,

said spring biased clamping blade being movable from a first, inoperative position in which it is out of engagement with the board and papers, if any, thereon to a second, operative position in which it clamps papers on the board to the board,

a flanged traveler associated with said blade, said traveler being manually movable therealong in a direction parallel to the linearly aligned, consecutively numbered spaces on said blade, said traveler having a window which may be placed in register with one of the consecutively numbered spaces on said blade, and a notch adjacent the blade in line with the window,

manual means for locking said traveler to the blade with the traveler in paper clamping relationship with said board,

a journal sheet clamped to the board by the blade,

said journal sheet having a plurality of spaces thereon which correspond in size to the numbered spaces on said blade,

said journal sheet spaces having linearly aligned, consecutive numbers thereon which correspond, numher for number, with the numbers on said blade,

said journal sheet numbers being so located as to be visible to'the viewer when the first clamp means and other documents, if any, are in normal operative engagement therewith,

a ledger sheet superposed on the journal sheet against but not under the clamping blade and clamped to the board by the traveler,

said ledger sheet having a plurality of spaces thereon which correspond in size to the numbered spaces on said blade and the journal sheet,

said ledger sheet spaces having linearly aligned, consecutive numbers thereon,

said ledger sheet numbers being located along the edge opposite the clamped edge so as to be visible at all times to the viewer when said blade and traveler, journal sheet, and other documents, if any, are in normal operative clamping engagement therewith, said numbered edge of the ledger sheet terminating short of the linearly aligned, consecutive numbers of the journal sheet whereby the numbers on the ledger and journal sheets are disposed in side by side arrangement, and

a statement assembly superposed on the underlying sheets against but not under the clamping blade and clamped to the board by the traveler,

said statement assembly including a statement sheet having a plurality of spaces thereon which correspond in size to the numbered spaces on the first clamp means, the journal sheet, and the ledger sheet,

said statement sheet spaces having linearly aligned, consecutive numbers thereon,

said statement sheet numbers being so located along one edge as to be visible at all times to the viewer when said blade and traveler, journal sheet and ledger sheet are in normal engagement therewith,

the edge of said statement sheet adjacent to which the ledger sheet numbers are located terminating short of the linearly aligned, consecutive numbers on the ledger sheet whereby the numbers on the ledger sheet are instantly determinable,

said statement sheet numbers being so located along the other edge adjacent the blade as to be obscured by the flanged traveler except for a number which appears in the notch of said flanged traveler,

said statement assembly further including an envelope assembly,

said envelope assembly being secured to the statement sheet along a line of weakness whereby said statement sheet may be detached therefrom upon receipt by the addressee, enclosed therein, and returned to the bookkeeping system proprietor.

2. The device of claim 1 characterized by the fact that the flanged traveler may move along the blade without interference with the envelope when the statement sheet is in contact with the blade.

References Cited UNITED STATES PATENTS 1,025,744 5/1912 Houghton 2s2 29 .2) 1,097,107 5/1914 Norton 28227 1,424,967 8/1922 Wherry 28227 2,485,513 lO/l949 Straus 28229(.'2) 3,243,205 3/ 1966 Borgquist 28229(.2)

JEROME SCHNALL, Primary Examiner US. Cl. X.R.

Referenced by
Citing PatentFiling datePublication dateApplicantTitle
US3659368 *Aug 29, 1969May 2, 1972Colbert Isabella JChart holder
Classifications
U.S. Classification462/77
International ClassificationB42D12/00
Cooperative ClassificationB42D12/00
European ClassificationB42D12/00