DE6906694U - MANUAL DOUBLE AGRICULTURAL CALL-BOOKING IN THE REGISTRATION PROCEDURE - Google Patents

Description

manual a double. Original Joiarnal Guide; in the inscription process.

Application area

Business accounting

Purpose:

Device for implementing proper accounting systems that meet the requirements the business administration, the banks, the guidelines for state funding measures as well as the tax requirements for small and medium-sized businesses and the distribution the bookkeeping, especially in agriculture.

State of the art:

Various devices are used to carry out manual carbonless bookkeeping such as booklets and bank accounts.

Criticism of the state of the art:

Devices with booking plates and account boxes are still too labor-intensive to use. Due to the loose arrangement of the accounts in the account box, there is a risk of adjustment and losing the accounts. In addition, they are relatively expensive and easy to transport too immobile.

The characteristics of the new device:

The new device enables double-entry bookkeeping to be carried out using the carbon copy method with journals, accounts and closing forms.

Journals, accounts and closing forms in a special booklet sows ^^ chanisnnis aufbevralnrx. The device has a closed and compact shape, which makes it easy to store and transport. Konteilkasten and booking plate are omitted .

All accounting data and results are summarized in the special folder. By combining the JiLozvb & XL in one HLiTighTicli , soiTohl secures the accounts against loss, which the book form guarantees, as well as the mobility of an I / O sheet bookkeeping, because the logbook mechanism Ö3S exchange of accounts as well as the reduction and enlargement of the Number of accounts enabled.

The punching of the accounts in connection with I ^ eit— Cards, which combine accounts of the same type in groups, enable you to find them quickly of accounts.

The copy is made from the journal to the account. For the copy is for journals and Accounts uses chemically treated carbonless paper, which is carbonless without Carbon paper allows. This means that there is no longer any smudging or staining as with carbon paper. " In addition, the carbon copy is immediately visible after each booking, which means that the danger of writing on top of each other or lines out in the case of carbonless bookkeeping las sens is largely reduced.

The device is not limited to the use of chemically treated paper. Journals with a Karben or similar copy layer can be used *

The journal is designed as a faith journal, ■ which is put over the corresponding account. Through the Faitjournal in conjunction with The one-sided chemical coating of the accounts eliminates the booking plate.

The device is not restricted to the use of FaIt journals. Simple journals can also be used, which are to be applied to light plastic journal guiding devices.

The journals are divided into cash accounts (cash register, bank, postal check), goods current accounts (bilateral Business transactions, i.e. delivery and

Accounts (unilateral business transactions, i.e. only unilateral delivery).

Search d ± e journal splitting enables a direct entry procedure, ie each booking practically only has to be booked once, even though it involves double bookkeeping. The consequence ± s ~ b a considerable reduction of the Scireib-j addition and adjustment work.

Application and the properties of the Az-beits- "iron" ic.htxmg "fra-rm summarize the following:

The new working device for implementation of manual double copy book management in the inscription procedure serves at the same time as well as

a) as a storage medium for accounts, journals and other directories (ie there are no account boxes and folders) as well

b) is used as a working device directly for making the booking transcripts of the business transactions from the journal to the account (ie elimination of booking plates, fast and safe work, protection against misadjustment and loss of loose bookkeeping accounts) as well

c) as a means of transport for the accounting documents (e.g. for use in accounting courses and working groups, for presentation to tax advisors, tax authorities, banks, etc.)

Achievable

Advantages: With the new device in ring binder form

Compared to the previous, customary printed bookkeeping devices in! «ose-Blairfc-Form, the booking plates, account boxes and account folders are no longer necessary .

This leads to considerable savings in costs and storage space the entire bookkeeping because of inrer complete Easily transportable form, ira.s for learning bookkeeping in so-called working groups mix monthly ZTisannnenküxixten several Bnciif leaders a considerable over!

Furthermore, a major disadvantage is the

previous loose-leaf bookkeeping avoided by the book form of the court bookkeeping, namely the risk of misaligning and losing Xonto leaves, while at the same time the advantage the loose-leaf bookkeeping, namely the flexibility with regard to the reduction or Enlargement of the account size is ensured by the ring binder mechanism.

Another advantage is the use of a carbon copy process on a chemical basis, which is referred to as the cleanest and safest (no erasing possible) copy process can be.

Since the business transactions which are based on are to be recorded in a journal, can be booked for a longer period of time,

5x56 iiei i.6? späxS3.S, da aas - /

does not have to be changed »The accounts only have to be punched through uni sheets after the sight be visited, always staying in the correct order.

Claims (3)

Sclixitzaiisprüclie «·>« «}« JZ! ^ 1) Voz-riclit-ung zitr IhxrcnfüiirTmg an orderly manual double original journal - carbonless bookkeeping in the inscription procedure without booking plates and without Eontofcasten characterized in that a ring binder is used - containing loose chemically surface-treated bookkeeping accounts, chemically treated bookkeeping registers and other transcription books and collations - , which has a mechanism for keeping the loose accounts and other bookkeeping records, which also allows the replacement, addition and / or removal of the loose accounts and records, and includes pockets for journals and financial statements. 2) Device as under 1), characterized in that, instead of chemically treated accounts and journals, journals with a carbon or similar carbonless layer are used. 3) Device as under 1), characterized in that, instead of FaItJournale, simple journals, applied to lightweight plastic journal guiding devices, are used.