US914345A - Means for keeping accounts. - Google Patents

Description

A. L. GRAYSON.

MEANS EOE KEEPING AGGOUNTS.

APLPLIOATION FILED APR. 28,1908.

Patented Mar. 2, 1909.

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' A. L. GRAYSON. MEANS FOR KEEPING ACCOUNTS. APPLIOATION FILED APR. 29.1908.

Patented Mar. 9, 1909.

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STATES PATENT OFFTQF.

ALBERT LOGAN GRAYSON, OF RUTHERFORDTON, NORTH CAROLINA.

MEANS FOR KEEPING ACCOUNTS.

Application filed April 28, 1908.

To all whom it may concern:

Be it known that l, ALBERT L. GnAYsoN, a citizen of the United States, and a resident of Rutherfordton, in the county of Rutherford and State of North Carolina, have invented a new and Im roved Means for Keeping Accounts, of whic i the following is a full, clear, and exact description.

The invention relates to bookkeeping and its object is to provide a new and improved means for keeping accounts in banks and other institutions and business houses, and arranged to reduce the liability of clerical errors and mistakes to a minimum by providing movable tapes, one for each customers account, the tapes being adapted to receive thereon the daily transactions.

The invention consists of novel features and parts and combinations of the same, which will be more fully described herein: after and then pointed out in the claims.

A practical embodiment of the invention is represented in the accompanying drawings forming a part of this specification, in which f similar characters of reference indicate corresponding parts in all the views.

Figure l is a plan view of the improvement; Fig. 2 is a sectional side elevation of the same on the line 2-2 of Fig. l; Fig. 3 is a plan view of the improvement showing the arts in a different position; Fig. 4 is a cross section of one of the devices for winding up or unwinding the tapes; and Fig. 5 is a sectional perspective view, on a reduced scale,

of a modified form of name plate.

On a table, board or sheet A are arranged the headings B and D@ both alike and each having a number of sub-headings, such as the date, the last balance, checks, deposits and balance, the headings D and B being for the transactions of two successive days. On one side of the board A, preferably at the lefthand side thereof, is arranged a name plate O for containing the names D of the customers one above the other and preferably in alphabetical order, as lainly indicated in Fig. l, the lower end of t ie name plate bearing the word Totals. The name plate C may be permanently fixed on the table A or removably fastened thereon by a suitable fastening device E, as indicated in Fig. l.

Over the surface of the table A extends a series of movable account tapes F passing under the name plate O, one for each of the names D, and a total tape G is arranged Speciication of Iietters Patent.

Patented March 2, 1909.

Serial No. 429,718.

adjacent to the lowermost of the `@QCOunt tapes F in alinement with the word Totals on the name late C. The tapes F and G are provided wit spaced lines in register with each other and in register with the subfheadings of the headings B and B', as will be readily understood by reference to Fig. 1.

Alternate tapes F unwind from unwinding devices H, held on the right-hand side ofthe table A, and wind up on winding-up devices T arranged on the left-hand side of the table A. The other account tapes unwind from unwinding devices l-l/ held on the under side of the table at the right hand side, and wind up on winding up devices I held on the under side of the table at the left hand side. r'he devices H, H and l, and l are prefere ably -in the shape of rollers within casings, and the rollers are preferably spring-pressed in the manner of surveyors tapes and the like, as shown in Fig. Ll, to permit of conveniently moving the tape longitudinally over the table A from the right to the left, as hereinafter more fully explained. The total tape G unwinds from an unwinding device H and winds up on a winding-up device the said devices being likewise located at the under side of the table A, as plainly indicated in Fig. 2.

The account tapes connected with the devices H and l pass over the edges of the table to said devices, while the remaining account tapes and the total tape, pass through slots in the table to the devices'H, l. By this construction a more compact device is furnished, as the arrangement permits of the account tapes and total tape being so arranged that their edges are brought close together, while at the same time they can pass freely from the unwinding devices to the winding up devices. If the winding up and unwinding devices were all in line with each other at the side of the table the device would have to be made much larger for the same width of tape.

The device is used as follows: The business transactions with each customer for the first day are entered on the corresponding tapes F under the heading B in the respective fields thus we find in Fig. 1 for the first name Adam J the following entry on the upperf most tape F, under the sub-heading Date" the numerals indicating the 2d of March; under Last Balance, $75.00; under Checks, $10.00; under Deposits,

$15,005 and under Balance, $80.00; thus indicating that the customers (Adam J) last balance was $75.00: on the 3d of March he withdrew by checks 3510.00 and deposited $15.00, thus leaving a balance of 5380.00. The transactions for the other customers are entered in the same manner, and on the next following day, that is, on March 3d, the ac- I counts of the transactions for this day are entered on the tapes F under the heading BQ l the same as the accounts werefentered for the individual customers the day previous. For instance, as shown, it appears that the last balance of Adam J was $80.00, he withdrew by checks $10.00, deposited 520.00, thus l leaving a balance on March 3d of $390.00. At the end of each days transactions the columns are added up and entered on the total tape G, as indicated in Fig. 1. Now at the beginning of the third day the tapes F having the accounts thereon of March 3d are shifted from the right to the left until the accounts under the heading B appear under the heading B, as indicated in Fig. 3,' but the tapes F for customers who had no transactions on March 3d remain stationary, thus, for instance, as indicated in Fig. 3, the two uppermost tapes F and the 9th and 11th tapes for the customers Jones ,l and Morse are shifted from the right to the lea and als@ the Haar' tape e, while f the remaining tapes F remain stationary.

Thus the accounts entered on the tapes F and G on March 3d all appear under the heading B, while blank portions of the tapes on which the transactions for the succeeding day are to be entered appear under the heading B.

From the foregoing it will be seen that at the end of a given period each tape represents the transactions of a customer for each j day in that period. It will also be seen that by the arrangement described the bookkeeper in charge is not liable to make mistakes, as the last balance is correctly iven, withl drawals and deposits appear, an the current balance can be readily obtained and entered without the bookkeeper being liable to make i a mistake. It will be noticed further that as 1 the totals are given' on the ta e G, the bank can readily ascertain the daily transactions v with all its customers.

Although I have shown and described one i preferred way of keeping accounts, l do not f imit myself to the particular construction ,l shown and described, as the same may be varied without deviating from the invention. The name plate C, for instance, shows the names written thereon, but it is evident that cards bearing the customers names may be attached to the plate, as shown in Fig. 5, so that if any one of the accounts is closed up the card with the name of the customer therex l i l l l l l r p and unwinding on can be removed and the name of another customer placed in position on the plate instead of the one removed.

Having thus described my invention, l claim as new and desire to secure by Letters Patent:

l. Means for keeping accounts comprising a rectangular supporting member having headings, a name plate on said member at one side thereof for containing the names of the customers, each arranged at an angle to the said headings, a series of movable account tapes for receiving the accounts of the customers under the corresponding headings, .-vinding up and unwinding devices for alternate account tapes held at the sides of the supporting member, land winding up and unwinding devices for 'the remaining tapes, held on the under side of the supporting member near the side edges thereof.

2. Means for keeping accounts, comprising a board having headings, a name plate at one side of the board, account tapes mounted to be moved longitudinally over the said board and under the said name plate, winding up devices for alternate account tapes held at the sides of the board, the tapes passing over the sides of the board to the said winding up and unwinding devices,

similar winding up and unwinding devices for the remaining account tapes, held on the underside of the board, the said remaining tapes passing through slots in the board to said winding up and unwinding devices, a g total tape mounted to be moved longitudinally over the board and passing through slots in the board near the sides thereof and 5 winding up and unwinding devices for the total tape held on the underside of the board.

Means for keeping accounts comprising a rectangular supporting board having head ings, a name plate on said supporting board at one side thereof, a series of account tapes, to

movable over the board, casings secure the board, at the sides thereof, rollers in said casings for Winding up and unwinding the tapes, a total tape adjacent to the lowermost of the said series of account tapes to receive the totals of the accounts on the said series of tapes, casings secured to the under side of the board near the sides thereof, and winding up and unwinding rollers for the total tape in said casings, the board being provided with slots through which the total tape passes to said rollers.

In testimony whereof I vhave signed my name to this specification in the presence of two subscribing witnesses.

ALBERT LOGAN GRAYSON.

Witnesses:

H. L. CARPENTER, W. O. WATKrNs.

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