US466316A - Account-book - Google Patents

Description

4 Sheets-Sheet 1.

(No Model.) R. R. BARTON.

' 7 ACCOUNT BOOK.

No. 466,316. I Patented Jan. 5, 1892.

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4 Sheets-Sheet 2.

(No Model.)

R. R. BARTON.

' AGUOUNT BOOK. No. 466,316. Patented Jan. 5,1892.

m: NORRIS name :0, Puma-mum, WASHINGTON u c (No Model.) Y 4 Sheets-Sheet a.

R. R. BARTON. ACCOUNT BOOK.

No. 466,316. Patented Jan. 5, 1892.-

Rernon-k 5 1460000 'UQVL OZ (No Model.) 4 Sheets-Sheet 4. v R. R. BARTON.

AGGOUNT BOOK. No; 466,316. Patented Jan. 5, 1892.

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UNITED STATES v P TENT OFFICE.

- ROBERT E. BARTON, OF CATLETTSBURG, KENTUCKY.

ACCOUNT-BOOK.

SPECIFICATION forming part of Letters Patent No. 466,316, dated January 5, 1892 Application filed June 22, 1891- Serial No. 397,071. (No model.)

i all whom it may concern: Be it known that 1, ROBERT E. BARTON, a citizen of the United States of Arnerica,re-

siding at Oatlettsburg, in the county of Boyd and State of Kentucky, have invented certain new and useful Improvements in Account Books, of which the following is a specification, reference being had therein to the accompanying drawings. 7 I 1 This invention relates to an improvement in account-books; and its object is that by employing a chart or sheet or series of sheets on which the, total transactions of each day are recorded under appropriate headings to economize the time, space, and labor usuallyv required in recording and journalizing and insure the accurate recording at the close of each month and also at the end of eachyean.

By means of my invention a complete syn-, optical view or analysis of any business can be readily ascertained at a glance, and not: only the general condition of the business, but also every branch thereof, including the amount of profit or loss, stock on hand, andbills receivable andbills payable, as well as the cost or expense of the business.

The invention consists in an account-book.

having the peculiar arrangement of columns 1 ends.

and headings on various sets of sheets or charts, substantially as hereinafter fully set forth, and particularly pointed out in the claim.

In the accompanying drawings, Figure 1 is 'a diagrammatical View showing a'portion of the chart or oneof the sheets. Fig. 2 is a simi- 1ar.view'o"f another portion or sheet, both of date, the second column a for cash sales,

the next column a for time sales, the column a for interest and discount, the column a for time purchases, the column a for sundries, the column a for balance,

the column a for remarks, the column a for loss account. In the column a are placed the dates of the days of the month, and beneath their proper headings areentered'the sums total of the transactions thereunder for the respective datesQ In the column a is indicated the balance of cash on hand at the closeof each days business, and at the top thereof the balance on hand at the end of the last preceding month.

B designates what might be termed the credit-sheet, and the same is divided off into a series of parallel columns similar. to sheetA. The column b is for the date, the column b for sundries, the column b for cash purchases, the column b for interest and discount, the column b for stationery and p0stage,the column b for express and telegraphing, the column b for wages, the columnb for light and fuel, the column b for freight, wharfage, and drayage, the column b for traveling expenses, and the'column b for taxes, insurance, and rents.

On Sheet A beneath the series of columns formed thereon are two columns 0 O for recapitulation. In these columns are placed, first, the total receipts from cash sales for the entire month, next interest and discount, and then sundries, all of which are added together, and to this sum total is added the balance carried over from the last preceding month. In

'the column 0 are also placed the sums total of'the cash sales and time sales, which, being added together, show the total sales of merchandise, and in this column is also placed the sums total of the merchandise purchased on time. Beneath these two recapitulating columns are two shorter columns D D for a summary of the total amount of merchandise latter the Merchandise column. Adjacent the column E are the same headings as are placed over the series of columns from h to 0 The sums total of the Sundries and Merchandise purchased columns are set forthin column E, and to their sum total is added the sum total of the expense paid, thus showing the total disbursements, to which is added the last entry in the balance-column a of Sheet A, the sum total thereof showing the exact state of business at the close of the month.

F F designate two sheets corresponding in every particular to Sheets A B, save that they are designed for the entry of the total transactions of each month in the year, and also to further show the exact state or condition of business after an inventory has been taken at the close of such year. On Sheet F, in addition to the series of columnsf, corresponding to the columns of Sheet A, and the columns f, corresponding to those of Sheet B, are two columns f for recapitulation corresponding to the columns G C, while on Sheet 1 are columns f, corresponding to those of Sheet B. On Chart or SheetF are two separate sections G G, the former being intended to show the Total assets and net gain and the latter the lxpense, loss, and gain. In the section G are two parallel columns g g, in the former of which is entered the sum total of the bills receivable, cash on hand, and inventory. From the sum total of these items, which is placed in column g, is subtracted the sum total of the bills payable, thus showing the total assets. In the column g is also indicated the total assets at the close of business of the last preceding year.

In the section G is placed the sum total of the sales for the entire year, and from this is subtracted the sum total of the purchases, the balance being thus ascertained. The sum total of the expense and loss is subtracted from this balance, and to the remainder is added the inventory-balance, thus showing the net gains. This net gain is also indicated in column 9 of section G, and is added to the total assets at the commencement of business of the year just closed. The

sum total of these figures will correspond to the total assets at the close of the, year indi" cated in column g.

From what has been said it will be seen that by means of my improved account-book an exact analysis or synopsis of the business for each day in the month, as well as at the end of the month, can be ascertained at a glance, and also that the exactstate or condition of the business at the close of the year is apparent from the entries in the recapitulating column or summaries, showing the complete transactions for the entire year. By means of my invention the entries under all appropriate and proper headings readily show all business transactions, and the exact condition of the business is readily ascertained without an extended examination or research.

It is my preference to arrange or bind the sheets A and B together in aseries of twelve or twenty-four, one for each month in a year, and to add to these sheets the sheetsF F for a summary of the transactions or sums total for each month, making a complete book for one, two, or more years.

I am aware that heretofore a maturitybook has been produced, the same being adapted to receive in condensed form the dates and other particulars when sums due to and from a person or firm are payable, and hence my invention is not intended to comprehend a book of that character.

I claim as my invention" The herein-described improved accountbook, comprising the sheet A, having aseries of parallel columns with headings thereover, such as dates, cash sales, time sales, interest and discount, time purchases, sundries, balance, remarks, and loss account, the sheet B, having a series of parallel columns with headings thereover, such as date, sundries, cash purchases, interest and discount, stationary and postage, expressage and telegraphing, wages, light and fuel, freight,wharfage, and drayage, traveling expenses, taxes, insurance, and rents, two sets of columns on said sheets for recapitulation of the entries under the above headings, and the sheets F F, with headings corresponding to sheets A B, and recapitulating-columns corresponding to the recapitnlating-columns of said sheets A B, and two additional sections divided off into columns for entry of a summary ot' the business at the end of the year, substantially as set forth.

In testimony whereof I affix my signature in presence of two witnesses.

ROBER" R. BARTON.

Witnesses:

JAMES TRIMBLE, T. J. DAVIS.

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