Improvements in Appliances for Account Systems.
Year: 1899

page_text: Date of Application, 3rd July, 1899-Accepted, 2nd Sept., 1899
COMPLETE SPECIFICATION.
Improvements in Appliances for Account Systems.
We, ROBERT JAMES COPELAND and ALBERT EDWY CHATTERSON, both of No. 75,
Queen Street West, in the City of Toronto, in the Province of Ontario, Dominion.
of Canada, Manufacturers, do hereby declare the nature of this invention and in
what manner the same is to be performed; to be particularly described and
ascertained in and by the following statement:—
The
The invention relates to account systems and appliances therefor, and more
particularly to such as are designed for keeping commercial accounts.
invention seeks, among other things, to dispense with much of the expensive
labor and loss of time now involved in keeping such accounts and rendering
them periodically to customers or patrons, and to attain the consequent advan-
tages. By the use of the invention a customer's invoice may be immediately
rendered at any time; the various transactions constituting the invoice may be
readily and accurately traced, so that if necessary any detail of its history may
be positively and immediately ascertained; and the customer's ledger account
may be posted with a minimum of labor and with the elimination of those
errors which in systems now commonly in use are due to the extra copying
required. In accordance with this invention the bill book or what in the ordinary
systems corresponds thereto is dispensed with. In place of the bill book an
invoice book is kept from which the invoice sheets are removed and delivered
to the customer as occasion requires. This invoice book contains not only the
invoice sheets which are to be delivered to the customer, but also copy sheets
which show in duplicate the entries of the invoice sheets, and thus preserve
permanently all the matter contained in the invoices rendered.
The invention consists of the devices and combinations of devices hercinafter
set forth and which embody the new system.
In carrying out the invention in the most approved manner, there are employed
a counter sales book having original sheets on which the transactions with a
customer are to be contemporaneously entered and then to be delivered to tho
customer with the goods bought, and having also copy sheets on which duplicate
entries are made.and which are to be turned over to the bookkeeper; a duplicate
sales binder for the use of the bookkeeper and in which are filed the duplicate
sales sheets transferred from the counter sales book; an invoice book, above
referred to; and generally a duplicate invoice binder in which are filed the
duplicate invoices transferred from the invoice book.
In the accompanying drawings, forming part of this specification, we have
shown the counter sales book, the sales binder, and the invoice book, in their
preferred forms.
Fig. 1 is a perspective view of the counter sales book open:
Fig. 2 is a sectional plan view showing duplicate copy sheets filed in the
sales binder.
Fig. 3 is a perspective view of the duplicate sales binder;
Rio 1 ia a perspective view of the invoice book with the cover removed:

page_text: Fig. 5 is a plan view of one of the copy sheets of the invoice book; and
Fig. 6 is a plan view of an index sheet of the invoice book.
In accordance with the best practice in the use of the invention, each salesman
in a store is provided with a counter sales book. This sales book consists of
original sheets and copy sheets in alternate arrangement, so that when a carbon
or other duplicating sheet is slipped in between un original sheet and its copy
sheet, duplicate entries may be quickly made at one writing. In its best form
the counter sales book is constructed as shown in Fig. 1. As there shown each
copy sheet B has a wide margin at the left hand, which is divided by a score
line having perforations to form a stub on the left of the score line and a binding
margin on the right of the score line. Each copy sheet has detachably connected
with it, at its right edge, and folded over upon its face, an original sheet A. The
sheet A need not be so wide as the sheet B and is preferably just about as wide
as the writing space of the copy sheet B, as shown in Fig. 1. When the customer
makes his purchases the items are entered by the clerk on an original sheet A,
together with the name of the purchaser, the date and the salesman's initials or
private number, and the entries thus made are at the same time duplicated on
the underlying copy sheet B. The sheet A is then detached from the copy sheet
and given to the customer with his purchases and the copy sheet is detached from
its stub and sent to the bookkeeper. The sales sheets constituting the counter
sales book may be fastened together in any manner and so as to form a pad, if
preferred, and the score line at the stub of the sheets B might in some cases be
omitted, but not without inconvenience. Some of the advantages of the system
might be obtained if all the original and copy sheets should be fastened together
on the same side, like the leaves of an ordinary book, but such an arrangement
would be inconvenient and is not recommended. The binding margins of the
sheets Bare preferably provided with apertures a, so that these sheets may be
romovably secured on posts in the loose leaf sales binder and therein con-
veniently kept on file for the use of the bookkeeper. The duplicate sales sheets
are consecutively paged and filed on the sales binder, or they may be kept in any
other way. In the case of a very large business, where several bookkeepers are
employed, each to keep the accounts of a different alphabetically classified group
of customers, it would be advantageous to file the duplicate sales sheets in
different sales binders, each binder being devoted to a separate alphabetical group.
The next book in the system is the invoice book. This book is made up of
detachable invoice sheets having generally the proper printed_heading customary
on invoices and also, preferably, interpolated copy sheets. In the use of this
book the bookkeeper from time to time, and preferably daily, copies or enters
the items from the duplicate sales sheets collected in the sales binder and which
make up the account of each customer for the current month, so that when an
invoice is completed it may contain an itemized' statement of all the matter
which constitutes the customer's account for the current month. References are
generally entered in a specially provided column in the invoice to the pages of
the sales binder from which the various items are taken, so that any particular
item may be immediately found on the duplicate sales sheet and from the clerk's
initials or private number found thereon the clerk who made the transaction
with the customer may be at once known and consulted, if necessary, in reference
thereto. In this way any detail in the history of a particular transaction may be
at once positively ascertained and errors corrected and disputes with a customer
over his invoice satisfactorily settled. When the invoice is being made up a
carbon sheet or other duplicating sheet is slipped in between the invoice sheet
and a copy sheet with which, in alternate arrangement, each invoice sheet is
generally supplied, BO that a duplicate invoice 19 made up at one
writing, which is to be preserved and consititues the bookkeeper's
permanent record. In the best form of the invoice book it. com-
prises a loose leaf binder D, provided, with a removable cover and
posts on which the invoice sheets and copy sheets G, which are provided

page_text: line, and its stub
binding margin in
is then filed in a
inner holes 6 of the
may be of any
sheets, but it is pre-
The invoice book is
with suitable apertures, are removably secured. Each invoice sheet, moreover,
is made with a wide margin having a score line along the inner side of the
margin to form a stub F and the post holes or apertures near the outer side
thereof. The copy sheet has also a wide margin divided by a score line which
forms a stub H, and with two pairs of post holes or apertures, one pair on each
side of the score lines. In the drawings the invoice sheet E has also an inner
pair of holes, but these are unnecessary and are formed only for the sake of
convenience in punching the post holes in the invoice sheets and copy sheets at
the same time in a machine. In detaching an invoice it is torn off along its
score line, leaving the stub in the binder. The duplicate invoice is
then detached by tearing it off along the score
is left in the binder. But it carries with it a
which are the apertures b. The duplicate invoice
duplicate invoice binder having posts which engage the
duplicate invoice sheet. The duplicate invoice binder
suitable construction, so as to hold the duplicate invoice
ferably like the duplicate sales binder shown in Fig. 3.
generally indexed alphabetically and for this purpose is provided with index.
sheets, such as the index sheets I having index tabs suitably fixed to one margin
and post holes in a stub. c connected with the body of the index sheet by a
linen or other flexible strip e. At the beginning of the month the bookkeeper
is expected to see that a sufficient number of sheets are put into the invoice book
under cach letter to last for the month, but more sheets may be added whenever
found convenient, and this may be done, if desired, by cutting slits into the outer
post holes in the stubs of the sheets and slipping them on the posts at the proper
place without removing the cover of the binder. The invoice sheets may be
ruled with any required date, folio and money columns. In the drawings three
money columns are shown, one for credits, one for charges and one for totals
or balances. Credits for goods returned are usually first entered in the counter
sales book, and the duplicate sheets come in the usual course through the sales
binder to the bookkeeper, the sales sheet being conspicuously marked
Credit"
so as to catch the eye of the bookkeeper who enters them in the credit column
of the proper invoice sheet. At the end of the month the balances extended to the
proper column may be posted to the customer's and merchandise accounts in the
ledger, or, if desired, the totals or balances of all the accounts for the month
may be added together and entered in a lump sum in the merchandise account
of the ledger. It will be evident that by this system a customer's account may
be readily kept up to date in the invoice book and that his account may he
balanced and his invoice rendered at any time, and a new account next to it
started, if necessary, for him. It is to be noted that while all the books
described are recommended for use in the system, yet these books are susceptable
of many modifications in form and arrangement and some of them might be
dispensed with and certain advantages of the system be still obtained. For
example, instead of the specially constructed sales book, an ordinary blotter or
other means may be used for contemporaneously recording the transactions with
the customer. Even when the sules book with detachable sheets is used, the
copy sheets might be omitted if the customer was not to receive a record of the
transaction. Again the original instead of the copy sheets might be apertured
and the former instead of the latter retained. If desired any suitable means may
bo employed for keeping the sales sheets or their duplicates other than in a
special binder. As for the invoice book, the copy sheets preferably kept therein
might be omitted and the invoices copied on exterior sheets, which might be
those of an ordinary copy book. Moreover, the invoice book need not necessarily
include a loose leaf binder. Other means might be employed for holding the
detachable invoice sheets together. These and other variations and adaptations
might be made without departing from the scope of the invention.
"
The term score line as herein used means a line formed in any suitable

page_text: manner, as by perforating or printing, so that a shoet may be conveniently torn
off along this fine.
Having now particularly described and ascertained the nature of our said
invention and in what manner the same is to be performed, we declare that what
we claim is:
1. In credit account appliances, the combination of sales sheets on which are
contemporaneously entered the customer's credit transactions, with an invoice
book having detachable invoice sheets and detachable copy sheets in which the
entries of the sales sheets are copied or entered in duplicate for the purpose
of rendering the invoices periodically to the customers and of preserving duplicate
invoices.
2. In credit account appliances the combination of sales sheets on which are
contemporaneously entered the customer's credit transactions, with an invoice
book having detachable loose leaf invoice sheets and detachable loose leaf copy
sheets in which the entries of the sales sheets are copied or entered in duplicate
for the purpose of rendering the invoices periodically to the customers and of
preserving duplicate invoices.
3. In credit account appliances the combination of sales sheets on which are
contemporaneously entered the customer's credit transactions, with an invoice
book having detachable invoice sheets and detachable copy sheets in alphabetical
arrangement in which the entries of the sales sheets are copied or entered in
duplicate for the purpose of rendering the invoices periodically to the customers
and of preserving duplicate invoices..
4. In credit account appliances, the combination of sales sheets on which are
contemporaneously entered the customers' credit transactions, with an invoice
book having detachable invoice sheets and detachable copy sheets in which the
entries of the sales sheets are copied or entered in duplicate for the purpose of
rendering the invoices periodically to the customers and of preserving duplicate
invoices, and a binder for filing the detached duplicate invoices.
5. In credit account appliances, the combination of sales sheets on which are a
contemporaneously entered the customers' credit transactions, with an invoice
book having detachable loose leaf invoice sheets and detachable loose leaf copy
sheets in which the entries of the sales sheets are copied or entered in duplicate
for the purpose of rendering the invoices periodically to the customers and of
preserving duplicate invoices, and a binder for filing the detached duplicate:
invoices.
fi. In credit account appliances the combination of sales sheets on which are
contemporaneously entered the customers' credit transactions, with an invoice
book having detachable invoice sheets and detachable copy sheets in alphabetical
arrangement in which the entries of the sales sheels are copied or entered in
duplicate for the purpose of rendering the invoices periodically to the customers
and of preserving duplicate invoices, and a binder for filing the detached dupli-
cate invoices:
7. In credit account appliances the combination of sales sheets on which are
contemporaneously entered the customers' credit transactions, with an invoice
book having detachable invoice sheets and detachable apertured copy sheets in
which the entries of the sales sheets are copied or entered in duplicate for the
purpose of rendering the invoices periodically to the customers and of preserving
duplicate invoices, and a binder for filing the detached duplicate invoices, said
binder having posts to engage the apertures of said duplicate invoices..
.8. Ju credit account appliances, the combination of sales sheets on which are
contemporaneously entered the customers' credit transactions; with an invoice
book in which the entries of the sales sheets are copied or entered in duplicate
for the purpose of rendering the invoices periodically to the customers and of
preserving duplicate invoices, said book comprising in its construction a loose
leaf binder having posts, and invoice sheets and copy sheets both of which are

page_text: provided with score lines for detachment, the invoice and copy sheets having
apertures outside their score lines to receive the posts of said binder, and the
copy sheets having also apertures inside their score lines; and a loose leaf
transfer binder for filing the duplicate invoices, said binder having posts to engage
the inner apertures of the detached duplicate invoices.
9. In credit account appliances the combination of sales sheets on which are
contemporaneously entered the customers' credit transactions; with an invoice
book in which the entries of the sales sheets are copied or entered in duplicate for
the purpose of rendering the invoices periodically to the customers and of
preserving duplicate invoices, said book comprising in its construction a loose
leaf binder having posts and invoice sheets and copy sheets and interpolated
alphabetical index sheets said invoice and copy sheets being being provided
with score lines for detachment, the invoice and copy sheets having apertures
outside their score lines to receive the posts of said binder, and the copy sheets
having also apertures inside their score lines; and a loose leaf transfer binder
for filing the duplicate invoices, said binder having posts to engage the inner
apertures of the detached duplicate invoices.
10. In credit account appliances the combination of sales sheets on which are
contemporaneously entered the customers' credit transactions; with an invoice
book comprising in combination a loose leaf binder having posts, and apertured
invoice sheets provided with a score line; and copy sheets whereby duplicates
of the invoices may be made and preserved.
11. In credit account appliances the combination of sales sheets on which are
contemporaneously entered the customers' credit transactions; with an invoice
book comprising in combination a loose leaf binder having posts, and apertured
invoice sheets provided with a score line, and interpolated alphabetical index
sheets and copy sheets whereby duplicates of the invoices may be, made and
preserved:
12. In credit account appliances the combination of a counter sales book com-
prising detachable original sheets and detachable copy sheets, whereby the
customers' transactions may be contemporaneously entered in said sales book in
duplicate for the purpose of detaching the sheets and of giving one to the
customer and preserving the other with an invoice book having detachable
invoice sheets on which the entries of the sales sheets may be copied or entered;
and copy sheets whereby duplicates of the invoice sheets may be made and
preserved.
13. In credit account appliances, the combination of a counter sales book
comprising detachable original sheets and detachable copy sheets, whereby the
customers' transactions may be contemporaneously entered in said sales book in
duplicate for the purpose of detaching the sheets and of giving one to the
customer and preserving the other; with an invoice book having detachable
invoice sheets and detachable copy sheets in which the entries of the sales sheets
are copied and entered in duplicate for the purpose of rendering the invoices
periodically to the customers and of preserving duplicate invoices.
14. In credit account appliances the combination of a counter sales book com-
prising detachable original sheets and detachable copy sheets, whereby the
customers' transactions may be contemporaneously entered in said sales book in
duplicate for the purpose of detaching the sheets and of giving one to the
customer and preserving the other, with an invoice book having detachable
invoice sheets and detachable apertured copy sheets in which the entries of the
sales sheets are copied or entered in duplicate for the purpose of rendering
the invoices periodically to the customers and of preserving duplicate invoices,
and a binder for filing the detached duplicate invoices, said binders having
posts to engage the apertures of said duplicate invoices.
15: In credit account appliances the combination of a counter sales book
comprising detachable original sheets and detachable copy sheets whereby the
customers' transactions may be contemporaneously entered in said sales book in

page_text: duplicate for the purpose of detaching the sheets and of giving one to the
customer and preserving the other; with an invoice book in which the entries
of the sales sheets are copied or entered in duplicate for the purpose of rendering
the invoices periodically to the customers and of preserving duplicate invoices,
said book comprising in its construction a loose leaf binder having posts, and
invoice sheets and copy sheets both of which are provided with score lines for
detachment, the invoice and copy sheets having apertures outside their score
lines to receive the posts of said binder, and the copy sheets having also aper-
tures inside their score lines; and a loose leaf transfer binder for filing the
duplicate invoices, said binder having posts to engage the inner apertures of the
detached duplicate invoices.
16. In credit account appliances, the combination of a counter sales book
comprising detachable original sheets and detachable copy sheets, whereby the
customers' transactions may be contemporaneously entered in said sales book
in duplicate for the purpose of detaching the sheets and of giving one to the
customer and preserving the other; with an invoice book comprising in combina-
tion a loose leaf binder having posts, and apertured invoice sheets provided with
a score line; and copy sheets whereby duplicates of the invoices may be made
and preserved.
17. In credit account appliances, the combination of a counter sales book
comprising original sheets and apertured copy sheets connected together along
a score line at one margin, the copy sheets being detachably connected in said
book at the opposite margin, whereby the customers transactions may be con-
temporaneously entered in the sales book in duplicate for the purpose of detaching
said sheets and giving the original to the customer and preserving the duplicates;
with a loose leaf binder having posts for filing the detached apertured duplicate
sales sheets; an invoice book having detachable invoice sheets on which the
entries of the sales sheets may be copied or entered; and copy sheets whereby
duplicates of the invoice sheets may be made and preserved.
18. In credit account appliances the combination of a counter sales book
comprising original sheets and apertured copy sheets connected together along
a score line at one margin, the copy sheets being detachably connected in said
book at the opposite margin, whereby the customers transactions may be con-
temporaneously entered in the sales book in duplicate for the purpose of detaching
said sheets and giving the original to the customer and preserving the duplicate;
with a loose leaf binder having posts for filing the detached apertured duplicate
sales sheets; with an invoice book in which the entries of the sales sheets are
copied or entered in duplicate for the purpose of rendering the invoices period-
ically to the customers and of preserving duplicate invoices, said book comprising
in its construction a loose leaf binder having posts, and invoice sheets and
copy sheets both of which are provided with score lines for detachment, the
invoice and copy sheets having apertures outside their score lines to receive the
posts of said binder, and the copy sheets having also apertures inside their score
lines; and a loose leaf transfer binder for filing the duplicate invoices, said binder
having posts to engage the inner apertures of the detached duplicate invoices.
19. In credit account appliances, the combination of a counter sales book
comprising original sheets and apertured copy sheets connected together along
a score line at one margin, the copy sheets being detachably connected in said
book at the opposite margin, whereby the customers transactions may be con-
temporaneously entered in the sales book in duplicate for the purpose of detaching
said sheets and giving the original to the customer and preserving the duplicate;
with a loose leaf binder having posts for filing the detached apertured duplicate
sales sheets with an invoice book having detachable invoice sheets and detach-
able copy sheets in which the entries of the sales sheets are copied or entered in
duplicate for the purpose of rendering the invoices periodically to the customers
and of preserving duplicate invoices.
20. In credit account appliances the combination of a counter sales book

page_text: comprising original sheets and apertured copy sheets connected together along
a score line at one margin, the copy sheets being detachably connected in said
book at the opposite margin, whereby the customers' transactions may be con-
temporaneously entered in the sales book in duplicate for the purpose of detach-
ing said sheets and giving the original to the customer and preserving the
duplicate; with a loose leaf binder having posts for filing the detached apertured
duplicate sales sheets; an invoice book comprising in combination a loose leaf
binder having posts, and apertured invoice sheets provided with a score line;
and copy sheets whereby duplicates of the invoices may be made and preserved.
21. In credit account appliances, the combination of a counter sales book
comprising original sheets and apertured copy sheets connected together along a
scoro line at one margin, the copy sheets being detachably connected in said
book at the opposite margin, whereby the customers transactions may be con-
temporaneously entered in the sales book in duplicate for the purpose of detaching
said sheets and giving the original to the customer and preserving the duplicate;
with a loose leaf binder having posts for filing the detached apertured duplicate
sales sheets; an invoice book in which the entries of the sales sheets are copied
or entered in duplicate for the purpose of rendering the invoices periodically to
the customers and of preserving duplicate invoices, said book comprising in its
construction a loose leaf binder having posts and invoice sheets and copy sheets
and interpolated alphabetical index sheets, said invoice and copy sheets both
being provided with score lines for detachment, the invoice and copy sheets
having apertures outside of their score lines to receive the posts of said binder,
and the copy sheets having also apertures inside their score lines; and a loose
leaf transfer binder for filing the duplicate invoices, said binder having posts to
engage the inner apertures of the detached duplicate invoices.
22. In credit account appliances, the combination of a counter sales book
comprising original sheets and apertured copy sheets connected together along
a score line at one margin, the copy sheets being detachably connected in said book
at the opposite margin, whereby the customers' transactions may be contem-
poraneously entered in the sales book in duplicate for the purpose of detaching
said sheets and giving the original to the customer and preserving the duplicate;
with a loose leaf binder having posts for filing the detached apertured duplicate
sales sheets.
23. A sales book comprising original sheets and copy sheets connected together
along a score line at one margin, the copy sheets being detachably connected in
said book at the opposite margin, whereby the customers transactions may be
contemporaneously entered in the sales book in duplicate for the purpose of
detaching said sheets and giving the original to the customer and preserving the
duplicate, said copy sheets having apertures whereby when detached they may be
filed on a binder having posts.
24. An account sheet comprising a body portion and a stub separated by a
score line, the body portion having a binding margin provided with apertures
whereby when detached from its stub it may be filed on a binder.
25. An account sheet comprising a body portion and a stub separated by a
score line, the body portion having a binding margin on the side next the score
line provided with apertures whereby when detached from its stub it may be
filed on a binder.
26. A duplicating account sheet comprising an original sheet and a copy sheet
connected along one margin by a score line and so that one may be folded over
upon the other, the copy sheet having a wide margin on the side opposite the
score line provided with apertures whereby the copy sheet may be filed on a
binder.
27. A duplicating account sheet comprising an original sheet and a copy sheet
connected along one margin by a score line and so that one may be folded over
upon the other, one sheet having a margin provided with apertures whereby
it may be filed on a binder.

page_text: 28. A duplicating account sheet comprising an original sheet and a copy sheet
connected along one margin by a score line and so that one may be folded over
upon the other, one sheet having a stub separated by a score line from the body
thereof and provided with apertures inside the score line.
29. An invoice book comprising a binder having posts, and invoice sheets
consisting of a body portion and a stub separated by a score line, the stub having
apertures engaged by the posts of the binder.
30. An invoice book comprising a binder having posts; invoice sheets consist-
ing of a body portion and a stub separated by a score line, the stub having
apertures engaged by the posts of the binder; and alternating detachable copy
slicets secured in the binder.
31. An invoice book comprising a binder having posts; invoice sheets consist-
ing of a body portion and a stub separated by a score line, the stub having
apertures engaged by the posts of the binder; alternating detachable copy
sheets secured in the binder; and alphabetical index sheets.
32. An invoice book comprising a binder having posts; and invoice sheets
consisting of a body portion and a stub separated by a score line, the stub
having apertures engaged by the posts of the binder, and alternating copy sheets,
cach having a margin divided by a score line and apertures on both sides thereof.
33. An invoice book comprising detachable invoice sheets and alternating
detachable copy sheets, said copy sheets being provided witli apertures whereby
when detaclied they may be filed.
34. An invoice book comprising a loose leaf binder; loose leaf detachable
invoice sheets; and loose leaf alternating detachable copy sheets.
35. An invoice book comprising a loose leaf binder; loose leaf detachable
invoice sheets ; loose leaf alternating detachable copy sheets; and an alphabetical
index.
36. An invoice book comprising a loose leaf binder; loose leaf detachablo
invoice, sheets; and loose leaf alternating detachable copy sheets, said copy
sheets having apertures inside their lines of detachment; in combination with a
loose leaf transfer binder adapted to engage the apertures of the detached
duplicate invoices.
37. An invoice book comprising detachable invoice sheets and alternately
detachable copy sheets, said copy sheets being provided with apertures whereby
when detached they may be filed; in combination with a loose leaf transfer
binder adapted to engage the apertures of the detached duplicate invoices.
38. An invoice book comprising a loose leaf binder having posts; alternating
invoice sheets and copy sheets both of which are provided with score lines for
detachment the invoice and copy sheets having apertures outside their score lines
to receive the posts of said binders, and the copy sheets having also apertures
inside their score line for filing on another binder when detached.
39: An account sheet comprising an apertured body portion and an apertured
stub separated by a score line.
1
f
1
1000