US521882A - Meter - Google Patents

Description

(No Model.) 2 SheetsSheet 2.

" y W. HIMROD.

SYSTEM OF BOOKKEEPING.

'No. 521,882. Patented June 26,1894.

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WASHINGTON. a. e.

. UNITED STATES WILLIAM HIMRO'D,

PATENT OFFIoE.

OF ERIE, PENNSYLVANIA, ASSIGNOR OF ONE-HALF'TO JULIA A. H'IMROD, OF SAME PLAQE.

'SYSTEMOF BOIOIKKEEPING.

SPECIFICATION forming part'of Letters Patent No. 521,882, dated June 26, 1894.

i I APPHWfiOII fi June 17, 189 3.' Serial No. 477,902. (No model.)

To all whom it may concern.-

Be it known that I, WILLIAM HIMROD, a citizen of the United States, residing at the city of Erie, in the county of Erie and State of Pennsylvania, have invented certain new and useful Improvements in Books for Bookkeeping; and I do hereby declare the following to be a full, clear, and exact description of the invention, such as will enable others skilled 1n the art to which it appertains to make and use the same, reference being had to the ac- .companying drawings, and to; the letters of reference marked thereon, forming part of this specification;

My invention consists in the improved system of bookkeeping, hereinafter set forth and explained and illustrated in the accompanying drawings, in which Figure 1. is a plan view of a book embodying my system of one months accounts, for

I four wards of a city, a portion thereof being broken away. Fig. 2. is alike view of they same with the first page removed. Fig. 3. is

like view of the same with the first two pages removed. Fig. 4; is a like view of the same with the first three pages removed.

The objects of my invention are to sodevise a system of book keeping, adapted for water works, gas works, electric light works, and other business, that the aggregate of each branch of each days business can be ent'ered, for any number of wards, sub-division thereof, or other departments of the business, on a single sheet for each ward, sub-di vision thereof, or other department of the business, so as to occupy substantially asingle line on each sheet, and so that the aggregate of each branch of business for all of the preceding days of themonths can also be entered immediately thereunder on each sheet, so that at a glance, the aggregate, not only of each branch, but of all of the branches of the business, as well as of all of the wards/the sub-divisions thereof, or other departments of the business for the day, or for the aggregate of the preceding days of the month can be seen at a glance.

Another feature of my system of book keeping consists in utilizing certain blank space on the last sheet, for the purpose of showing the daily amounts of bank deposits and warrants as *well as of any balances in other depositories, or in the oflice, at the close of the days business; together with a concise statement of all cash resources atthe close of each' day; these various items being carried thereto, at the close of the days business from the ordinary day books, lodgers, cash books, or

other account books kept by the ment.

Referring to the accompanying drawings illustrating my improved system of book keeping, it will be seen that the sheet B projects at the right hand, beyond the .sheet A far enough, so that the column of figures headed Second ward total can be read withestablishout raising the sheet A; and below the sheet {the month of the individual, meter, special,

plumbing and building accounts,can also be read without raising the sheet A. This will clearly be seen by reference to Fig. 2,-where sheet A is turned back. Likewise sheet G projects beyond sheet B,'and sheet D beyond sheet 0, both at the right hand side'and at the bottom, and for the same purpose as be fore described, as shown in Figs. 3 and 4.. The sheet D also projects far enough to the right'to permit of the placing thereon the additional column of figures designated at the top of the column as May total, which indicates the-totals of the accounts of all of the wards, daily, or for any number of days of the month desired, as well as the total of the same for the entire month, as indicated by the figures marked F. It will also be observed that the figures marked F are also the aggregate of the footings marked G, H, Iand J, when added together as indicated by the arrows a; again I am enabled to check the footing F by adding the footings designated by K, L, M, N and O, the aggregate of which should equal the sum indicated by F.

By reference to the drawings, Figs. 1, 2, 3 and 4, it will be seen that the columns headed Individual Meter Special Plumbing and fBuilding are ruled alike and in the same location on all of the sheets A, B, O

and D, so that when the sheets are placed over each other, as shown in Fig. 1, the footings of these columns on sheets B, C and D appear in the lines E E and F, while the amounts designated as K, L, M N and O in line G show the aggregate of the lines D E E and F.

By reference to Fig. 4, it will be seen that I utilize the space between the columns headed Building and the column headed Fourth Ward total and rule it up into columns headed Deposits, Warrants, City treasury, Office, and Total cash resources, into which columns I carry the daily balances of each of these accounts; the aggregates for the month of each, being brought down into the last line G on page D as indicated by the letters b, c, (l, e and f; by this arrangement a succinct summary of every account can be shown at the close of each days business, together with the aggregates thereof, as may be desired.

In the drawings, for convenience, I have shown and herein described my system of book keeping as utilized for only four wards or divisions, and for a daily statement of the accounts of these wards or divisionsand the aggregates thereof, but it is obvious that the same can be utilized for any convenient number of wards or divisions; the same being only limited by the number and size of the pages used, and also, that the accounts can be stated daily, weekly, monthly or yearly, as-desired; the only change required being in the dates used.

Having thus fully described my invention, so asto enable others to utilize the same, what I claim as new, and desire to secure by Letters Patent of the United States, is-

1. Ina book for book keeping, the combination of a series of sheets, the second sheet extending to the right beyond the end of the first, said extension being ruled for columns of figures, and extending below the first sheet sufiiciently to receive a row of figures thereon, and each subsequent sheet likewise extending at the right side and bottom beyond the sheetpreceding it, and likewise ruled on its projecting end, substantially as set forth.

2. In a book for book keeping, the combination of a series of sheets, the second of which extends to the right beyond the end of the first sheet far enough to show rulings for one or more columns of figures, and below the lower edge of the first sheet far enough to show one or more lines for figures, and each subsequent sheet likewise extending beyond and below the sheet preceding it, with rulings for vertical columns for dates and for figures on the left hand portions of all of the sheets, so that said columns on each sheet are directly under the like columns on the preceding sheets; and also, columns ruled on the projecting right hand ends of each sheet, substantially as set forth.

3. A book for book keeping consisting substantially of a series of sheets, thesecond sheet extending at the right beyond, and at the bottom below the sheet precedingit, and

each succeeding sheet likewise projecting at the right beyond and at the bottom below the sheet preceding it, each of said sheets being ruled to receive the accounts for a wardor other subdivision of a business, and the end and bottom of the first sheet and the projecting ends and bottoms of each succeeding sheet being ruled to receive entries thereon, so that daily, weekly, monthly oryearly balances on each or all of the sheets may be shown, substantially as set forth.

4. In a book for book keeping, the combination of a series of leaves, each successive leaf extending beyond and below the leaf preceding it, whereby each leaf will show the daily balances or aggregates of the several departments of the business for a ward or other division of the business, and the final'sheet, also, the aggregates of the several departments of all of the wards or other divisions, substantially as set forth.

In testimony whereot' l affix my signature in presence of two witnesses.

WILLIAM Il IMRO D.

Witnesses:

W. II. CLARK, II. J. Conrzn.

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