US1616259A - Invoice sheet - Google Patents

Description

C. M. HILSEE INVOICE Feb. l 1927.

SHEET Filed Sept. lO. 1921 Patented Feb. 1, 1927.

UNITED STATES PATENT OFFICE.

CHARLES M. HILSEE, OF PHILADELPHIA. PENNSYLVANIA, ASSIGNOB TO UNDEBWOOD TYPEWRITER COMPANY, 0F NEW YORK, N. Y., A CORPORATION OF DELAWARE.

INVOICE SHEET.

Application led September 10, 1921. Serial No. 499,786.

This invention relates to work-sheets for use in typewriting or bookkeeping machines and methods of using such sheets.

According to the present invention, the work-sheets or forms are intended for use in bookkeeping machines and are especially designed to facilitate the speed of making entries and computing the same.

As herein disclosed, the sheet or card preferably is adapted for use in connection with accounts involving payments on the instalment plan and comprises two sections, a collection-section having a form printed on one face of the sheet at one end thereof, and a ledger-section printed on the opposite face at the other end, so that, when the sh'eet is folded to superpose a collection-section and the ledger-section and a carbon-sheet placed between the sections, entries in the heading on the two sections may be entered simultaneously. Preferably the sections are separated by a line of weaker material which may be obtained by perforating the material along said line. This construction facilitates the proper folding of the sheet and also the subsequent separation of the sections or cards.

As herein disclosed, the lower part of the collection-card or section is marked olf to receive entries of instalment payments forv the different months and also, in each case, the corresponding old balance, new balance and the date of payment. An intermediate part of the section or card is divided into a art to receive entries of the dates and indications of the forms of follow-up letters used in making collections, and a part to receive memorandum numbers of charges and credits, old balances, new balances and the dates when said charges and credits were established.

The ledger-section of each sheet may substantially be a duplicate of the collection-section except that no provision need be made for the entry of follow-up records.

After the headings have been filled in with the sheet in its folded form with a carbonsheet between the sections, the carbon is removed and the amount remitted with the order is entered. When this entry has been made, the ledger-card is separated from the collection-card and sent to the ledger-clerk with the same posting data to be entered by him. By following out this method of separate entries on the cards by different peraccounts, is printed on one face, at one end,

to form a suitable blank, so that this end of the card may form a collection-section or card 12, and has a forni rinted on the other face at the opposite end), that part of the sheet 11 being used as a ledger-card 13.' Preferably, the collection-card 12 and the ledgercard 13 are separated by a line of perforations 14, for reasons to be brought out more fully hereinafter.

Provision is made at the upper edge of the collection-card 12 of a heading 15 marked oli" from the rest of the card by means of a double line 16. The heading 15 is separated into two parts by a line 17 parallel to the double line 16, the portion above the line 17 being reserved for the entry of the name of the customer, the street or rural delivery address, and the post-office and State, while'the portion below the line is reserved for the order number, thel name descriptive of the goods sold, the remittance date and the monthly payment. The card 12 is also providedl -with 'a double line 18 to mark the lower edge of an inter- `mediate portion 19, which may be divided substantially centrally into two parts by a double line 20. As herein disclosed, the portion 21 at the' left of the line 20 is used to keep a record of follow-up work to insure payment by the customer, and, for thispurpose, the portion 21 is divided into major columns by lines 22, and each of the major columns is divided into minor columns by a line 23, the first minor column in each major column being reserved for the date and the second lninor column for the form. The part 24, at the right of the double line 20, is divided by lines 25 into columns to receive, respectively, the memorandum number, the old balance, the charges or credits, the new balance and the date. These columns are used for all computations except those depending directly on the regular instalment payments,

' but the A portion 26 of the card 12 below the double line 18 is reservedfor the record of the regular instalment ayments, and; for this purpose, is divided y two double lines 27, at right angles to line 18, into three ma jor columns, each of which is divided by three lines 28 into minor columns reserved, respectively, for the old balance, payment, new balance and date. The major and minor columns are also divided by lines 29 crossing them at line-space intervals. These lines set off major compartments for the months and minor compartments in each major compartment. The data for January ofa given year are entered in the first line of the left-hand column` the data for the second month being entered in the tirst line of the central column, and the data for the third month being entered in the first line of the third column. llhen the entries in a given line are completed, entries are started for the next month in the next lower line and .in the left-hand column, and carried through as in the first line. The ledger-sheet 13 is printed in the same manner as the collection-card 12 for portions 15, 24 and 26, printing in the portion 21 may be omitted.

In said application, the bookkeeping ma chine is provided above the platen with an aligning table adjustable to three different positions longitudinally of the platen to correspond to the three major columns of the portion 26. The aligning table is provided with a side-edge gage fixed revolubly thereto, and, by setting the table in accordance with the column to be used, only one set of denominational selectors is necessary. Provision is also made of a leading-edge gage adjustable to different line-space positions. When the table and leading-edge gage are adjusted for a given month, the cards or sheets for the different accounts may be inserted successively, the proper entries made thereon, and the cards withdrawn.

According to the preferred procedure, when an account is started, a sheet 11 is folded along the line 14 to bring the ledgercard into register with the collection-card, and a carbon-sheet is placed between the cards.

The illustrative account purports to be that of John Doe, 123 Erie Street, Buffalo, N. Y. As shown in the heading, the order number is 1234, the goods sold are described as furniture, the remittance date is given as the 8th day of the month, and the amount of monthly payment is specified as $5. When the entries in the heading have been made. the carbon-sheet is withdrawn and the items to be posted are typed on the collection-card. The cards are then separated, and the. ledgercard is forwarded to the ledger-clerk, who enters the items from the same posting metile. It will be seen that the line of perforations 14 facilitates the proper folding of the sheet 11, as well as the separation of the collection and ledger cards.

The initial payment or payment down of $5 was made on February 6th and entered in the payment-column of the middle major column and in the first li'ne of portion 26. In the bookkeeping machine in which the entry was made, `the aligning table and leading-edge gage were, of course, set for February, and the $5 item was computed additively in connection with the typing. The amount $5, shown in the register, was then typed in red in the new balance-column and subtracted out of the register.

In the account there were also three other transactions in February, and these were typed in the roper columns of the overflow portion 24. 75 worth of furniture was delivered February 11, 1921, on shipping order No. 22345. The order number was typed in the memorandum-column, the old creditbalance $5 was typed in black (indicated in full lines) in the old balanced-column and picked up in the register, the $75 charge printed in red (indicated in broken lines) in the next column in which charges are to be printed in red and credits in black, and subtracted. The resulting debit balance of was typed in black, in the new balance-co1- umn, and subtracted out of the machine. The date f the delivery was typed in the last column in alignment withthe other entries.

Another lot of furniture to the amount of $18 was delivered February 18th on shipping order No. 22555. In entering this transaction, the old balance of $70, which was a debit, was printed in red, and the charge $18 printed in red, and added to the old balance $70, the result $88 being printed in black and run out of the register. Another entry consisted of an allowance of $9 made February 25, 1921, on journal credit No. 3444, and the result, obtained by subtracting it from the debit-balance resulting from the computation of the line above, was typed in black in the new balance-column.

The journal credit-entry completed the entries for February, and. in entering the instalment payment for March in portion 26, the old balance of $79. shown in the overflow portion 24, was typed in red. and the $5 instalment typed in black. and subtracted, giving the new balance of $74. The entries on April 7th, May 5th and June 8th were made by taking as the old balance the new balances of the previous month. and this course will be followed in a great majority of the entries in ordinary work.

On June 10th, another lot of furniture to the amount of $25 was delivered on shipping order No. 25945. The corresponding entries appear in the overflow portion 24, the old balance being taken from the new balance inmersa resulting from the instalment" payment on .lune 8th. The new balance from the overliow portion 24 was then taken as the -oldf balance from which to subtract the instalment paid on July 6th.

Asstated hereinbefore, it is proposed to havel the entries upon the collection and ledger cards made separately. Obviously, this method of keeping accounts will furnish a check as to the accuracy of the entries made on the two cards. When not in use, these cards may be kept in separate boxes or compartments,'the cards of the same kind being kept together. The cards may be taken out of the boxes or compartments shortly after the payments become due.

To facilitate the finding of the cards for vdifferent days, each card may be provided across the top thereof with numerals corresponding to the days of the month, and, in case the payment on an account kept on a certain card becomes due on a date such as the 8th, a clip 30 is placed on the upper edge of the card so as to cover the 8 printed thereon. When, therefore, the cards with the clips thereon are in a boxlor compartment, the clips on the cards having payments due on the same day will lie in a stra-ight line from front to rear, and may readily be taken out. It will be evident that the location of the cli s corresponding to different days may easi y be determined from their positions transversely of the boxes or compartments.

Variations may be resorted to within the scope of the invention, and ortions of the improvements may be used without others.

Having thus described my invention, li claim:

1. A collection-card, for use in a bookkeeping machine in connection with accounts payable on the instalment plan, comprising a heading portion suitably designated to receive data, including the name and address of the customer, the article or articles sold, andthe amount of monthly payment; an intermediate portion limited by lines at the top and the bottom thereof and containing, side by side, a section designated for a record of follow-up letters and an overflow section designated for entries other than those involved in the payment of instalments; and a lower portion extending across the card and divided into major compartments designated for each month, each of said major compartments being divided into lninor compartments designated for the old balance, payment, new balance and date, rcspectively.

2. ln combination, a collection-sheet, for use in a bookkeeping machine in keeping accounts payable on the instalment plan, comprising a heading portion suitably designated to receive data, including the name and address of the customer, the article or articles sold and .the amount of monthly ayment; an intermediate portion set ofi) by lines at the top and the bottom thereof and containing, side by side, a section designated for a record of follow-up letters and an overflow section designated for entries other than those involved in the regular payment of instalments; and a lower portion exi tending across the vsheet and divided inte maJor compartments designated for each month, each of said major compartments being dividedY into minor compartments designated to receive the oldbalance, payment, new balance and-date, respectively; and a ledger-sheet of the same size as said collection-sheet forming an extension of the latter and havingI lon the back thereof compartments marked-out so as to underlie corresponding compartments in the original when folded in back thereof, thereby enabling carbon impressions of certain items to be made in certain positions on the ledger-sheet when typed on the collection-sheet.

3. In combination, 'a collection-sheet for use in a bookkeeping machine in keeping accounts payable on the instalment plan, comprising a transverse portiondesignated to receive data including the name and address of the customer, the article or articles sold and the amount of monthly payment, a second transverse portion containing, side by side, a section designated for a record of follow-up letters and an overflow section designated for entries other than those involved in the regular payment of instalments, and an instalment -section divided into major compartments designated for the dierent months, each of said major compartments being divided into minor compartments designated to receive the old balance, payment, new balance4 A and date,`, respectively; and a ledger-sheet, conprising a suitably designated instalment section'anda suitably designated overow section arranged so that they may be brought into registry with the corresponding sections on the collection-sheet.

4. A' collection-sheet for use in a bookkeeping machine in connection with instal ment-payment accounts, said sheet having a transversely-extending portion designated to receive the/,name and address of the customer, the article or articles sold" and the amount of monthly payment; a second por* tion comprisingran area having main and subsidiary columns and transverse lines to form compartments designated-to receive entries specifying the forms of follow-up letters used and the dates of sending, and a section at the side of said follow-up area designated to receive the portion of the account involving debits and credits other than the instalment payments; and a third transverse portion suitably designated to receive the ac count involving the crediting of the instalment payments, said third portion comprising main designated columns having subsidiary designated columns sub-divided by transverse lines. Y

'5. An accounting sheet, for use in a bookkeeping machine for keeping instalment accounts, comprising a collection-section printed on one face at one end and a ledger-section printed on the other face at the other end, said ledger-section having a suitably designated instalment-payment portion in which the entries involving the crediting of instalment payments are typed, and a suitably designated overflow portion in which are typed the entries involving'debits and credits differing in amounts from the instalment payments, said colletion-section having a suitably desivnated instalment-payment portion and a suitably designated overflow portion positioned so that they may be brought into registry with the corresponding portions of the ledger-section by folding the accounting sheet along a transverse line, said collectionsection also comprising a suitably designated portion for a record of follow-up letters.

CHARLES HILSEE.

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