US1013659A - Account-book. - Google Patents

Description

W. 0. JOHNSON.

ACCOUNT BOOK. APPLICATION FILED JAN.25,1904.

Patented Jan. 2, 1912;

COLUMBIA PLANQGMPH C0. WASHINGTON, D. c.

WILLIAM 0. JOHNSON, OF WASHINGTON, DISTRICT OF COLUMBIA.

ACCOUNT-BOOK.

Specification of Letters Patent.

Patented Jan. 2, 1912.

Application filed January 25, 1904. Serial No. 190,550.

To all whom it may concern:

Be it known that I, WVILLIAM O. JOHNSON, of Washington, in the District of Columbia, have invented new and useful Improvements in Account-Books, of which the following is a specification.

My invention relates to account books for keeping any kind of accounts in any line of business, and the objects of the invention are: 1, to provide a form of rulingfor the pages of the book whereby items may be posted in their proper places and the condition of any account computed or ascertained without consulting the headings of the columns in the account; 2, to provide an index that will enable the book of which it forms .a part to be opened almost instantly at any desired account; 3, to provide a method of classifying the accounts in the book so as to distinguish at a glance each of the different classes to which an account may an edge View of the same. Fig. 5 shows an edge view of the white index tab attached to page 107 of Fig. 3. Fig. 6 shows one of the colored classification tabs detached, and Fig. 7 shows an edge view of the same.

The leaves of the book are divided into groups or sections by index sheets, A Figs. 1 and 2, and B Figs. 3 and 4, projecting beyond the edges of the leaves as seen in Figs.

2 and 4. These index sheets are made of stiff material, preferably press-board covered with ledger paper, and have a flexible portion D Fig. 4. The side of the projecting portion is ruled horizontally for each account in the section of the book adjacent to the corresponding side and also ruled vertically into a number column, a check column and a name column. The edges of the leaves are provided with projections arranged in such a manner opposite the horizontal spaces of the index that any account may be instantly referred to by means thereof. These projections may be either extensions of the leaves as seen in Fig. 1 or index Fig. 6, for grasping the leaf.

tabs such as the white tabs seen in Fig. 3. In Fig. 3 the accounts on pages 108 and 109 are indexed on lines 108 and 109 of the index or opposite the index tab attached to the preceding leaf. The account on page 115 is indexed on line 115 of the index and the book may be opened instantly at this account by grasping the index tab opposite the name on the index sheet and turning at once all of the unturned leaves that precede this account.

Each index sheet may be provided with a check column in which an erasable check mark may be entered opposite the name when an item is posted to the correspond ing account. When computing and prov ing the new balances the book may, by reference to the check marks, be opened at each successive account where an item has been posted since the preceding proof without the necessity of consulting unchanged accounts. This check column may be covered with one or more strips of ledger paper or other material having a surface that will permit erasures. This facing may be attached in any manner, preferably by folding the ends over the upper and the lower edges of the index sheet and having each end held in place by a clasp, w, as shown in Fig. 3. The horizontal lines y, 2, on the index opposite the upper edge of each index tab may be shaded and the position of each account on the pages of the open book will be indicated by the position of the name of the account between the shaded horizontal lines of the index.

The accounts in the body of the book are classified by means of colored tabs attached to the ed es of the leaves. In Fig. 3 each leaf is provided with a calendar column, C, near the margin divided into spaces which are designated by numbers or other characters. If an account requires attention on any day of the year a colored tab marked with the name of the required month is placed on the preceding leaf over the number corresponding to the day of the month on which it requires attention. Thus in Fig. 3 along the right hand margin of page 107 over figure 15 is seen a colored tab, N ov., indicating that the succeeding account requires attention on Nov. 15th. are made of a piece of sheet metal having one end cut into three tongues as seen in The end of the middle tongue is slightly bent and the These tabs 'in this position.

ends of the outer tongues are bent in the opposite direction, as seen in Fig. 7, so as to insure contact of the ends of the tongues with the leaf and aid in holding the tab in position. The tab over number 15 in Fig. 3 has two of the tongues over the first page of the leaf and one tongue over the last page of the leaf thereby indicating that the account that requires attention is on the first succeedingpage, 108. The colored tab over number 31 with the designation Oct having two tongues over the last page of the leaf indicates that the account that requires attention on Oct. 31st is on the second succeeding page or page 109.

Classification tabs of different colors may be used. Red tabs are distinguished by vertical shading, blue by horizontal, purple by right oblique, green by left oblique, yellow by rectangular hatching, and orange by obliquely hatched shading. Red tabs are used to mark the date of maturity of accounts not yet due; blue tabs denote accounts in the hands of an attorney and are used to mark the end of the time within which the account should be reported by the attorney; green tabs denote domestic accounts that are to be collected by messenger; purple tabs denote foreign accounts that are to be collected by out of town collectors; orange tabs denote cash on delivery accounts; and yellow tabs denote accounts that have been drawn on through some bank. Thus opposite number 4 of the calendar column is seen a yellow tab with the designation Dec calling at tention to the account on Dec. 1th and indicating that the account has been drawn on through the bank, and if not reported before Dec. 1th the bank should be requested to give reasons for non-payment and the tab moved five or ten spaces farther down so as to call attention to the account again five or ten days later. Opposite number 12 is seen a red tab I indicating that this account is payable in monthly installments on the 12th of each month. Ten spaces farther up is seen another red tab N calling attention to the mailing of notice ten days before each installment is due. \Vhen the last notice is mailed tab N is removed and when the last installment is paid tab I is removed. Checkered tabs as seen opposite number 8 may denote suspense accounts or any other arbitrary class. All the accounts requiring attention on any day of the month may be found by means of the colored tabs in line with the corresponding number of the calendar column. All the acounts requiring attention on Nov. 15th may be quickly found by means of the colored tabs in position 15. In- Fig. 3 two tabs are seen No attention is paid to the second because the designation Dec indicates that this account requires atten tion on Dec. 15th but not on Nov. 15th.

Tabs having differently shaped ends may be used to denote differentconditions of the accounts'to which they belong. Square ends may be used to denote accounts by parties having a commercial rating less than $1000; round ends may denote a rating between $1000 and $5000; pointed ends $5000 to $10000; tabs with two projections $10000 to 5520000; and tabs with three projections may denote a rating of $20000 or more.

If necessary to place a classification tab in the same place occupied by the index tab the latter may be temporarily removed if adjustable or the classification tab may be placed over the end of the index tab. \Vhen an account is settled the colored tab is removed. In Fig. 1 the calendar column is placed on the adjacent index sheet and the account requiring attention on any future date will have a colored tab, with the required monthly designation, on the leaf preceding the account and in line with the number in the calendar column corresponding to the day of the month on .which it requires attention.

The white index tab seen on the margin of page 107, Fig. 3, is made of a strip of sheet metal folded on itself so as to form a clasp as seen in the edge view Fig. 5. This kind of tab is not new. Any desirable kind of tab may be used either as an index tab or as a classification tab. Each section of the book is generally indexed and classified in the same manner.

The form of ruling shown on page 107, Fig. 3, has a middle column for dates, columns on the right hand portion for credit balances, credits and memoranda, and columns on the left hand portion for debit balances, debits and memoranda. The form shown on page 106, Fig. 1, is a modification adapted for use in banking where debit balances are rare and may be entered in the balance column in red ink thereby distinguishing them from the credit balances.

This leaves room for extra columns for checks on the left hand portion. The checks or debits are generally more numerous than the deposits or credits. In Fig. l the debit balance is distinguished by small vertical figures.

This improved account book may be opened almost instantly at any desired account and items posted in their proper places without consulting the heading of the account or the headings of the columns. All the accounts requiring attention on any particular day of the year; all the accounts in any particular class; and all the accounts in any particular class that require attention on any particular day of the year: each of these may be plainly distinguished so as to facilitate speedy reference to each without the necessity of consulting any others.

It is immaterial how the index sheets and the record sheets are held together. They may be held in position by means of any so called loose leaf binder or by means of any other device. It is also immaterial on which edge of the leaves the index tabs or the classification tabs are placed.

The colors or shapes of the tabs may be exchanged and other colors and combinationsof colors, different shapes and different markings may be substituted or added to those shown.

It is not my intention to limit the claims to the uses described. The record sheets may be classified by having classification tabs in different positions. A different classification may be shown at the same time by having the tabs of different colors. Another classification 'may be indicated by different markings or arbitrary characters. Still further classification may be shown by having the tabs made 'with differently shaped ends. The different classifications may be either coordinate or-sub-ordinate; and the method may be used wherever it is desirable to make a large number of coordinate, sub-- ordinate or mixed classification.

What I claim and desire to secure by Letters Patent is 1. An account book having leaves pro: vided with a middle column for dates, columns for credit information on the right hand portion and columns for debit infor mation on the left hand portion, with appropriate headings, the leaves divided into a plurality of sections by projecting index sheets, each index sheet provided with properly indicated spaces for indexingthe accounts in the adjacent section of the book, each leaf having a tab or projection oppo site the spaces for indexing the accounts on the first two pages following the tab, the said leaves provided with classification tabs of different shapes and colors with different markings and arranged in rows across the edges of the leaves so as to distinguish different classifications of the accounts by means of differences in the position, shape, color and marking of the tabs, substantially as set forth. I

2. A11 account book having leaves provided with a middle column for dates, columns on the right hand portion for credit balances, credits and memoranda and columns on the left hand portion for debit balances, debits and memoranda, with appropriate headings, the leaves divided into sections by a plurality of index sheets, the said index sheets ruled horizontally for each account in the adjacent section and vertically into a number column, a check column and a name column, with appropriate headings, the leaves having projections or tabs, the upper edge of each tab alining with the horizontal space on the adjacent index designed for indexing the last account on the page immediately preceding the tab, substantially as set forth.

3. An account bookhaving leaves provided with a middle column for dates, columns on the right hand portion for credit balances and credits and columns on the left hand portion for debit balances and debits, with appropriate headings, each leaf also having a column near the margin divided into a plurality of spaces equal in number to the days of a month and designated by numerals or other characters, the edges of the leaves having adjustable classification tabs of different colors and shapes with different markings and arranged in rows across the edges of the leaves so as to distinguish different classifications of the accounts by means of differences in the position, color, shape and marking of the tabs, substantially as set forth.

4. An indexed book having the leaves divided into groups by index sheets, each index sheet having horizontal rulings form ing spaces equal in number to the pages in the adjacent group or number of accounts in the adjacent group of the book, and appropriately headed columns for names,numbers and check marks, the column for check marks covered with a removable facing, each leaf provided with a tab or projection opposite the spaces of the index forindexing the accounts on the first two pages following the tab, substantially as set forth.

5. A classified record having the record sheets provided with adjustable tabs of different shapes and colors with different markings and arranged in rows across the edges of the record sheets so as to dist-inguish different classifications of the record sheets by means of differences in the position, color, shape and marking of the tab, substantially as set forth.

6. A classified record having the record sheets provided with adjustable tabs of different colors and shapes and arranged in rows across the edges of the record sheets so as to distinguish different classifications of the record sheets by means of differences in the position, color and shape of the tabs, substantially as set forth.

7. A classified record having the record sheets provided with adjustable tabs of different shapes with different markings and arranged in rows across the edges of the record sheets so as to distinguish difi'erent classifications of the record sheets by means of differences in the position, shape and marking of the tabs, substantially as set forth.

8. An account book having the leaves thereof divided into sections by index sheets, the said index sheets ruled horizontally for each account in the adjacent section and vertically into columns with appropriate headings for names, numbers, and check marks,

the check column covered with one or more removable strips, each leaf provided with a tab or projection opposite the spaces of the index for indexing the accounts on the first two pages following the tab, each leaf having a column near the margin divided into a plurality of spaces designated by numerals or other characters, the leaves provided with adjustable classification tabs of different colors and shapes with different marl ings and arranged in rows across the edges of the leaves opposite the spaces of the cal endar column so as to distinguish different classifications of the accounts by means of differences in the position, color, shape and marking of the tabs, substantially as set forth.

9. An indexed book having projecting index sheets at intervals between the leaves and projections or tabs on the leaves, the index sheets dividing the leaves into groups, each index sheet ruled horizontally into spaces equal in number to the number of pages or accounts in the adjacent section, the projection or tab on each leaf opposite the spaces of the adjacent index designed for indexing the accounts on the first two pages following the tab, substantially as set forth.

10. A classified record, the leaves having a calendar column near the margin divided into a plurality of spaces designated by numbers or other characters and adjustable classification tabs of difi'erentshapes and colors with different markings and arranged in rows across the edges of the leaves opposite the spaces of the calendar column so as to distinguish different classifications of the accounts or divisions of the record by means of differences in the position, shape, color and marking of the tabs, substantially as set forth.

11. An account book having leaves ruled with a middle column for dates, columns on the right hand portion for credit balances, credits and memoranda and columns on the left hand portion for debit balances, debits and memoranda each with an appropriate heading, the leaves divided into sections by index sheets having horizontal spaces equal in number to the number of pages or ac counts in the section for indexing the accounts in the adjacent section of the book and vertical columns with appropriate headings for numbers, check marks and names, the check column covered with one or more removable strips, each leaf having a tab or projection opposite the horizontal spaces of the index designed for indexing the accounts on the first two pages following the tab, the leaves provided with adjustable classification tabs of different shapes and colors with different markings and arranged in rows across the edges of the leaves so as to distinguish different classifications of the accounts by means of differences in the position, shape, color and marking of the tabs, substantially as set forth.

12. An account book having leaves ruled with a middle column for dates, columns on the right hand portion for credit information and columns on the left hand portion for debit information, the leaves divided into sections by projecting index sheets, said index sheets ruled horizontally for each account in the adjacent section and vertically into a number column, a check column and a name column with appropriate headings, said check column having a removable facing, each leaf provided with a tab opposite the. horizontal spaces for indexing the accounts on the first two pages following the tab, substantially as set forth.

13. An account book having the leaves segregated into groups by projecting index sheets ruled horizontally for each account in the adjacent group and vertically into a number column, a check column and.-a name column, each with an appropriate heading, said check column having a removable facing, each leaf having a projection the upper edge of which alines with the horizontal line on the index designed for indexing the last account on the first page of such leaf, the leaves also having classification tabs of different shapes and colors with different markings and so arranged as to distinguish different classifications of the accounts by means of differences in the position, shape, color and marking of the tabs, substantially as set forth.

1 1. An account book having leaves provided with a middle columnfor dates, columns on the right hand portion for credit information and columns on the left hand portion for debit information, with appropriate headings,.the leaves divided into sections by index sheets having spaces, equal in number to the number of pages or accounts in. the section, for indexing the accounts in the adjacent section of the book, each leaf having a projection or index tab on the margin, each leaf provided with a column near the margin having spaces designated by numbers or other characters, the leaves also having adjustable classification tabs of different shapes and colors with different markings and arranged in rows across the edges of the leaves opposite the spaces of the marginal column so as to distinguish different classifications of the accounts by means of differences in the position, shape, color and marking of the tabs, substantially as set forth.

15. An indexed account book having the leaves segregated into groups by projecting index sheets, each index sheet having spaces equal in number to the number of pages or accounts in the group for indexing the accounts on the adjacent group of leaves, each leaf provided with a projection or tab arranged opposite the spaces of the index for indexing the accounts on the first two pages following the tab, each leaf having a column near the margin divided into spaces designated by numbers or other characters, the

leaves also having adjustable classification tabs of different shapes and colors with different markings and arranged in rows across the edges of the leaves opposite the spaces of the calendar column so as to distinguish different classifications of the accounts by means of differences in the position, shape, color and marking of the tabs, substantially as set forth.

16. An account book having leaves ruled with a middle column for dates, columns on the right hand portion for credit information and columns on the left hand portion for debit information, with appropriate headings, also a column near the margin divided into spaces designated by numbers or other characters, the leaves also having adjustable classification tabs of difierent shapes and colors with difierent markings and arranged in rows across the edges of the leaves so as to distinguish different classifications of the accounts by means of differences in the position, shape, color and marking of the tabs, substantially as set forth.

17 An account book having leaves ruled With a middle column for dates, columns on the right hand portion for credit information and columns on the left hand portion for debit information, with appropriate designations, the leaves segregated into groups by projecting indeX- sheets ruled horizontally for each account on the adjacent group of leaves and vertically into columns with appropriate headings for numbers, names and check marks, the check column having a removable facing, each leaf having a projection extending upward to a point opposite the horizontal line on the adjacent indeX designed for indexing the last account on the first page of such leaf, each leaf having a column near the mar in divided into spaces designated by numbe s or other characters, the leaves also having adjustable classification tabs of different shapes and colors with different markings and arranged in rows across the edges of the leaves so as to distinguish different classifications of the accounts by means of differences in the position, shape, color and marking of the tabs, substantially as set forth.

18. An account book having the leaves segregated into groups by projecting index sheets, each leaf having a projection alongside the adjacent index, the leaves provided with classification tabs of different shapes and colors with different markings, substantially as set forth.

VILLIAM O. JOHNSON. lVitnesses:

DAVID RITTENHOUSE, D. M. KINDLEBERGER.

Copies of this patent may be obtained for five cents each, by addressing the Commissioner of Patents,

Washington, D. G.

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