DE916767C - Account book - Google Patents

Description

Ledger The American table journal used in accounting has certain flaws. The format is unwieldy; with twenty accounts z. B. is that Format so large that the entries are cumbersome and difficult. The number the accounts is limited. Only two account columns can ever be placed on one or two lines can be used, all other columns must remain blank. In a folio the Z. B. contains twenty accounts, so only 5% of the account table is used and 95% of the paper is wasted. The limited utilization possibilities or the low density of entries cause a lot of pointless and arduous work through frequent transports of the account totals from folio to folio.-These deficiencies become avoided when using an account book, which according to the invention by two held together by a common binding and lying next to each other on one level Books, notebooks or the like, of which the slides of a book except the well-known land register columns, document number columns and account reference tables in account form and the slides of the other book in debit and credit through voucher columns and possibly also have date columns extended table accounts. , That The new account book is the connection of a land register for chronological bookings with an account book for systematic postings. The two books, notebooks or Like. Are next to each other in the same plane and are shared by a lower Binding summarized in one embodiment of the invention with two bookbinding spines and attached top covers.

Due to the special column design and division of the new account book is previously managed in the account section of an account book in credit and debit wide text columns are unnecessary, which saves a lot of paper and reduces the workload means. The text column can be omitted. because the necessary references to the possible offsetting accounts from the two provided for in the new account book Books or notebooks common account information table, can be seen. The function the text column is therefore transferred to the account information table in the land register section, which is made possible by the fact that the new joint cover land register and Account part are combined into one unit.

Further features and advantages can be found in the description below two embodiments of the invention emerge, which are shown schematically in the drawing and are partially shown graphically.

A book or booklet a and a second book or booklet b are symmetrical to each other on a book cover c in such a way that when the account book is closed the left upper cover cl and the right upper cover c2 with their edges e1 and touch e2 in the middle of the book cover (Fig. 3).

The spine of book a is denoted by f1 and the spine of book b is denoted by f2. Both books (booklets) a and b and the cover components c, cl, c2, f1 and f2 together form the new account book.

In the symmetrical position of the books shown in FIGS become one another. the upper covers cl and c2 as well as the leaves of the two Books opened in opposite directions.

The pages of the books (notebooks) vary according to their intended purpose lined, rubricated or printed. If the lines are horizontal, the spines of the book are located perpendicular to the line.

In the embodiment according to FIG. Q. the spines g1, 92 of two books or notebooks hl, h2 are in alignment and run parallel (instead of perpendicular) to the foil line. The binding consists in this case of a lower cover k1 and an upper cover k2, both through the spine. k of the cover are held together.

The column division of the foils of the new account book is shown in Fig.i illustrated in the drawing.

The slides of book a on the left are accompanied by a basic book table Account reference table in account form as well as a voucher column and each folio of the right Book b is provided with two table accounts, these account forms in debit and credit by adding a document column to enter the current document numbers and one date column each are completed.

The new account book can be used: a) as a cash book or as a Memorial, each connected to an account book for daily systematic distribution the cash and memorial items, or b) as an undivided land register for cash and Memorial bookings, directly linked to a detailed ledger.

Such a connection exists in both cases with the current one Keeping the books the possibility of a sales and balance balance at any point in time to set up.

In the new account book, the accounting components belonging to each book entry will be not entered vertically in two to five lines, but horizontally in one line; instead of account reference or posting records, only account symbols are written that can be taken from the systematic chart of accounts.

If the new account book is used as a cash book, it is the person who wrote the account usual long booking records unnecessary. Rather, only the following are entered: booking text, the amount and then in the same line the account symbol of the person to be debited Counter accounts for cash payments or the counter account to be credited for cash receipts, also, as usual, date and document number.

The business transactions to be posted are entered chronologically, as follows (see Fig. i) In column i the date, in column a the text, in column 3 the income, in column 3 a the expenditure, in column q. the account symbol of the account to be debited, in column 5 the folio number of the debited account, in Column 6 the account symbol of the account to be debited, in column 7 the folio number of the debited account, in column 8 the folio number of the sub-accounts and in column 9 entered the document number.

In this simplified process, each book item claims inclusive of the account symbols for the account information only one line, which saves 50% of paper and almost as much work means compared to the previously usual cash book, in which at least two lines (or more) are used per item.

When using the new account book as a memorial, a column is used 3 as the preliminary column and column 3 a as the main column for the items to be posted Amounts.

Further savings result from the following: The cash and memorial items are otherwise grouped and collected according to accounts, either in a special one Collective journal or, using the Italian method, directly on the general ledger accounts. The use of a collective journal is associated with additional material consumption, and writing the booking records required in the collective journal causes additional charges Job. In the second case, the account notes in the text column cause everyone Post additional paperwork; in addition, the general ledger accounts are Entering many individual items is confusing and the general ledger is in too extensive in many cases. When using the new account book on the other hand, any additional paperwork is omitted; the general ledger is relieved and clearer.

Experience has shown that the Italian general ledger has debit and credit sides some accounts unevenly stressed, which inevitably means either right or Many pages are left unused, which is also more or less a waste of paper contributes.

In the land registers that have been used up to now, only reference is made to which accounts the chronologically entered book entries must be transferred; the account book according to the invention, on the other hand, apart from the advantages listed above, nor the possibility of the book items. in the systematic part on the appropriate accounts to distribute and on them without any additional paperwork according to the registered account reference symbols.

The land entries in the new account book are transferred to the columns of the corresponding accounts of the systematic part, without gaps from the first line of accounts as follows: in column io the date, in column ii the document number from column 9 for the debit item, in column 12 the amount from column 3 or 3a, in column 13 the date for the loan amount, in column 14 the same document number from column 9 for the loan item, in column 1 5 the same amount from column 3 or 3a.

The document number in column 9 is the link between the registered land register items as well as the receipt on the one hand and the associated account items on the other hand.

If the account book is to be used as an undivided land register, so column 3 serves as a sales column for cash amounts and column 3 a as Sales column for all other amounts (memorial poses).

In such a case, the first folio of the systematic Part of the first step is to set up the cash account.

The entries in the systematic part of the account book give as they are systematically sorted according to main accounts, the same balance sheet options like any double-entry ledger.

The account part of the new account book has before the aforementioned Italian Ledger has the advantage that it is the writing of the more or less long account names saves that usually written in the text column of the Italian ledger will.

The account part of the new account book is fundamentally different from the common collective journal; this is like the previous memorial, the account part, however, is kept like the Italian general ledger, but without Repetition of the account information, as this has already been included in the two parts of the book common account information table have been entered.

As already mentioned, the new account book can also be used as an undivided land register, associated with a ledger, to be used according to the so-called American Table journal, but the account book has the advantage that it does not have the known Deficiencies in the American journal, namely unwieldy format, limited Number of accounts and poor paper utilization.

In contrast, the new account book has the advantage that its format is' handy is, the number of accounts is unlimited, the account columns are used on all lines transfers are only necessary after all lines of the accounts have been used and repeated labeling of the account headers only after the relevant accounts is required.

The ultimate goal of all accounting work is the balance sheet. The way from the receipt For economic reasons, the balance sheet has to use few resources and has to go with it as little time and energy as possible. These requirements corresponds to the account book according to the invention.

Claims (3)

PATF N TANSP RÜ C H R i. Account book for American bookkeeping, characterized by two books, notebooks or the like (a, b or hl, h2) held together on one level and held together by a common cover (c, cl, c2 or k, k1, k2), of which the foils z. B. of one book (a) in addition to the known land register columns (i to 3 a) voucher numbers columns (9) and account information tables (4 to 7) in account form and the slides of the other book (b) in debit and credit by voucher number and date columns (io, ii) have extended table accounts (io to 15). 2. Account book according to claim i, characterized characterized in that the spine of the book held together by the common cover Books are arranged parallel to one another and the line rulers are perpendicular to the The spine runs (Fig. 2, 3). 3. Account book according to claim 2, characterized in that the spines (g1, g2) of the books (hl, h2) are in alignment with one another and with the cover spine (k) (Fig.4).