US2401030A - Combination for use in accounting - Google Patents

Description

y ,1946. F. w. TRUMBULL 2,401,030

COMBINATION FOR USE IN ACCOUNTING Filed March 11, 1944 DEBIT CREDIT DEBIT CREDIT Q HNVENTOR.

BY 8 M ATTORNEY Patented May 28, 1946 UNITED STATES JPATENT OFFICE 2,401,030 7 I COMBINATION FOR USE IN ACCOUNTING Fred w. Trumbull, Los Altos, Calif.

Application March 11, 1944, Serial No. 523,051 3 2 Claims.- (01. 281 -1 This invention relates to an improved combination journal and ledger sheet for use in accountmg.

An object of my invention is to provide a novel combination comprising a folded sheet upon which ledger entries may be made and an insert supported between the folded parts of the sheet, having a series of detachable strips on which progressive journal entries may be visibly shown.

Another object of my invention is to provide an improved combination for use in accounting, comprising a folded duplex sheet detachably fastened at its free ends to a, suitable binder, and an insert positioned between the two parts of the sheet and normally maintained in a certain position with respect to the sheet by its attachment at one end to the binder and its engagement at its opposite end with the folded end of the sheet.

Other and further objects of my invention will be pointed out hereinafter, or will be indicated in the appended claims, or will be obvious to one skilled in the art upon an understanding of the present disclosure. For the purpose of this application I have elected to show herein certain forms and details of a, combination journal and ledger sheet for use in accounting'representative of my invention; it is to be understood, however, that the embodiment of my invention herein shown and described is for the purpose of illustration only, and that therefore it is not to be regarded as exhaustive of the variations of the invention, nor is it to be given an interpretation such as might have the eifect of limiting the claims, short of the true and most comprehensive scope of the invention in the art.

In the accompanying drawing: v

Fig. 1 is a plan view showing a plurality 'of journal and ledger sheets embodying my invention mounted in a binder. In this figure one part of the uppermost ledger sheet is broken away to show the relative position of the inserted journal sheet. Parts of the binder as well as the lower sheets are broken away; 7

Fig. 2 is an enlarged sectional view taken on the line 2--2 of Fig. 1; and

Fig. 3 is a plan view of a folded duplex ledger sheet.

Referring to the drawing, the numerals land 2 designate the upper and lower parts or panels of a duplex sheet which is folded at one end, as at 3. The opposite free ends of the sheet are provided with a plurality of vertically aligned holes 4 which are uniformly spaced one from another. When the sheet, and others like lt, are secured in a binder 5, the ring 6 of the latter extend through the holes inthe usual manner. The upper panel I ofthe duplex sheet is cut away at its lower edge as at 7, and the upperedge of the lower panel 2 is similarly cut away as at 8; The outer surfaces of the two panels I and 2 are suitably ruled, lettered and marked to permit the entry of dates,"figures and other information during the recording of the accounting data. The said printed matter ohthe outer surfaces of the panels I "and 2' are preferably reversed with respect to on'eianother, thereby enabling both of said panels to be used in the same manner and for similar purposes; 1' i Positioned between the folded parts or panels I and 2 of the duplex sheetis an insert sheet 9 which has a number of connected strips l0 which are separated one from another by a series of longitudinal perforations, lines of scoring or other lineal weakening means II that permit the successive tearing of the strips from the insert sheet. The insert sheet is provided with a series of uniformly spaced holes I2 which are arranged in vertical order and are separated one from another by spaces of the same length as the distances separating the holes of the duplex sheet. The holes 12 of the insertsheet are engaged by one or more rings 5 of the binder, thereby holding one end of the said insert sheet in its proper position with respect to the duplex sheet. The opposite end of the insert sheet is in close proximity to the fold 3 of the duplex sheet, as shown in Fig. 2, and by this means the said oppositeend is normally'prevented from falling downwardly and becoming displaced with respect to the duplex sheet. The holes l2 are arranged midway between the lines of perforations l I, and the latter are spaced from one another by distances equal to the spacings between the said holes. The depths or widths of the cut away areas 1 and 8 of the panels I and 2 are substantially the same as the width of each. of the detachable strips l0, thereby exposing to view a substantial part of the lower strip for its full Width.

The upper pane1 l, directly above the cutaway area 1, is suitably marked with lettering and vertically ruled lines which are used to facilitate the entry of totals or figures on the exposed detachable strip lll.

A unit comprisesfolded panels 2 and 3 having an insert sheet positioned therebetween. As shown in Fig. 1, a number of such units are arranged inshingled relation in the binder 5.

In use the ledger entries are first posted on the front panel I of the duplex sheet, and the journal entries are made on the exposed stri 10. The

various accounts are designated by name on the front panels at the right of the cut away areas 7.

'The figures appearing on the, various exposed strips will readily indicate the present condition of the various accounts, and at predetermined periods when these figures are no longer required, the strips may be torn off and discarded. The succeeding strip ID of each insert sheet 9 may be advanced so it becomes visible through the cut away area preparatory to the recording of entries during a following period. The insert sheet 9 may be conveniently lowered to position the succeeding strip H1 in registry with the out away area I by extending the rings 6 of the binder in those holes I2 located just above the-holesl which were previously engaged by said rings.

The combination comprising my 'invention'niay be embodied in other forms/wherein the insert sheet is not provided with detachable sections. The various uses and advantages of my novel invention, too numerousto mention in detail, will be readily appreciated by those familiar with accounting. v v Q Having described my invention, what I claim is:

1. In an accounting system, a duplex sheetI folded upon itself along a transverse line to form two panels, one superimposed above the other, the free ends of the panels having a plurality of filing apertures arranged for engagement by filing rings of a Support, whereby the panels are prevented from becoming, displaced when filed on the support, and an insert sheet positioned between the panels having oneend positioned in close proximity to the transverse fold of the duplex sheet, and its opposite end having means for engagement with at least one of the filing rings of the said support, the said insert having a part projecting below the upper panel.

2. In an accounting system, a duplex sheet folded upon itself along a transverse line to form two panels, one superimposed above the other, the free ends of the panels having a plurality of filing apertures arranged for engagement by filing rings of a support, whereby the panels are prevented from becoming displaced when filed on a support, and an insert sheet positioned between the panels, having a plurality of longitudinal strips capable of being successively detached ,from the insert sheet, each of the longitudinal strips having an aperture at one end for engagement by a filing ring of the support, and the said insert sheet being arranged so one of its longitudinal stripsis exposed below the lower edge of the upper panel.

3. In an accounting system, a duplex sheet folded upon itself along a transverse line to form two panels, 7 one superimposed upon the other, the upper panel being cut away at its lower edge to expose a part of the lower panel, the free ends of the panels having aperture-means for attachment to filing members of a support, an insert sheet positioned between the panels having aperture means atone end for attachment to the filing members and its opposite end normally positioned close to and in parallel relation to the transverse fold of the duplex sheet, whereby the insert is prevented from rotating about a filing member and becoming displaced from its said normal position, and the said insert sheet being normally arranged with a part thereof projecting below the upper panel.

' FRED W. TRUMBULL.

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