AN IMPROVED APPARATUS TO TEACH BOOK-KEEPING
Year: 1866

page_text: LETTERS PATENT to Henri Adrien Bonneville,. of the British and Foreign
Patent Offices, 24, Rue du Mont Thabor, Paris, in the Empire of
France, and 88, Porchester Terrace, Bayswater, in the County of Middle-
sex, Patent Agent, for the Invention of "AN IMPROVED APPARATUS TO
TEACH BOOK-KEEPING."-A communication from Jean Hippolyte Savoureau,
residing at the Palace of the Tuileries, Paris aforesaid, Chief of Office
PROVISIONAL SPECIFICATION left by the said Henri Adrien Bonneville
at the Office of the Commissioners of Patents, with his Petition, on the
14th November 1866.
I, HENRI ADRIEN BONNEVILLE, of the British and Foreign Patent Offices,
24, Rue du Mont Thabor, Paris, in the Empire of France, and 38, Porchester
Terrace, Bayswater, in the County of Middlesex, Patent Agent, do hereby
declare the nature of the said Invention for "AN IMPROVED APPARATUS TO
TEACH BOOK-KEEPING," a communication from Jean Hippolyte Savoureau, a
person resident at the Palace of the Tuileries, Paris aforesaid, Chief of Office
at the Ministry of the Imperial Household and the Fine Arts, to be as
follows:-
This Invention relates to an improved apparatus wherewith to teach how to
keep account-books by double entry without the assistance of a master; it

page_text: consists in a tableau divided into two separate parts by an empty space, into
which is put a sheet of white paper, and on which are inscribed the amounts
of debit and credit. On each side exist two series of compartments; one of
the two, left series nearest the empty space, contains the printed summary of
debit accounts, and the other a list of values in cash or otherwise that may be
received; one of the two right series nearest the empty space contains a
summary, also printed of credit accounts, and the other a list of values in cash
or otherwise that go out. Each compartment of debit and credit accounts is
covered by a moveable strip of pasteboard, and to know how to make an entry
it is merely necessary to lift the different. strips of pasteboard placed opposite
each compartment, where the values in cash or otherwise which are received
and let out are indicated, to find in the corresponding compartment, concealed
by the strips of pasteboard, the debit and credit accounts where the transaction
done should figure. The amount of the transaction is set down to the debit
and credit sides, as herein-before set forth and described on the sheet of paper
inserted in the empty space.
SPECIFICATION in pursuance of the conditions of the Letters Patent, filed
by the said Henri Adrien Bonneville in the Great Seal Patent Office
on the 2nd May 1867.
TO ALL TO WHOM THESE PRESENTS SHALL COME, I, HENRI
ADRIEN BONNEVILLE, of the British and Foreign Patent Offices, 24, Rue du
Mont Thabor, Paris, in the Empire of France, and 38, Porchester Terrace,
Bayswater, in the County of Middlesex, Patent Agent, send greeting.
WHEREAS Her most Excellent Majesty Queen Victoria, by Her Letters
Patent, bearing date the Fourteenth day of November, in the year of our
Lord One thousand eight hundred and sixty-six, in the thirtieth
year of Her
reign did, for Herself, Her heirs and successors, give and grant unto me, the
said Henri Adrien Bonneville, Her special licence that I, the said Henri
Adrien Bonneville, my executors, administrators, and assigns, or such others
as I, the said Henri Adrien Bonneville, my executors, administrators, and
assigns, should at any time agree with, and no others, from time to time and
at all times thereafter during the term therein expressed, should and lawfully
might make, use, exercise, and vend, within the United Kingdom of Great
Britain and Ireland, the Channel Islands, and Isle of Man, an Invention
for "AN IMPROVED APPARATUS TO TEACH BOOK-KEEPING," a communication from
Jean Hippolyte Savoureau, a person resident at the Palace of the Tuileries,

page_text: Paris aforesaid, Chief of Office at the Ministry of the Imperial Household
and the Fine Arts, upon the condition (amongst others) that I, the said Henri
Adrien Bonneville, my executors or administrators, by an instrument in
writing under my, or their, or one of their hands and seals, should par-
ticularly describe and ascertain the nature of the said Invention, and in what
manner the same was to be performed, and cause the same to be filed
in the Great Seal Patent Office within six calendar months next and imme-
diately after the date of the said Letters Patent.
NOW KNOW YE, that I, the said Henri Adrien Bonneville, do hereby
declare the nature of the said Invention, and in what manner the same
is to be performed, to be particularly described and ascertained in and by the
following statement :-
This Invention relates to an improved apparatus wherewith to teach how to
keep account-books by double entry, without the assistance of a master.
It
consists in a tableau divided into two separate parts by an empty space, into
which is put a sheet of white papier, and on which are inscribed the amounts
of debit and credit. On each side exist two series of compartments. One of
the two, left series nearest the empty space, contains the printed summary of
debit accounts, and the other a list of values in cash or otherwise that may be
received. One of the two right series nearest the empty space contains a
summary also printed of credit accounts, and the other a list of values in cash
or otherwise that go out. Each compartment of debit and credit accounts is
covered by moveable strips of pasteboard, and to know how to make an entry
it is merely necessary to lift the different strips of pasteboard placed opposite
each compartment, where the values in cash or otherwise which are received
and let out are indicated, to find in the corresponding compartment, concealed
by the strips of pasteboard, the debit and credit accounts where the_transaction
done should figure. The amount of the transaction is set down to the debit
and credit sides, as herein-before set forth and described on the sheet of paper
inserted in the empty space.
The arrangement and combination of the tableau or apparatus which con-
stitutes the system are based upon the following principles:-1°, that in all
operations no value is received without furnishing some equivalent in return,
either at once or on some future day; 2°, that the values to be received are
in money, goods, bills, or in kind; 8°, that when nothing is received or nothing
furnished in exchange for what is furnished or received it is an operation or
the continuation of an operation to be settled at a given date in which the
person with whom the operation is made should be credited with what is due
to him, or debited with what he owes.

page_text: Thus, if
By consulting the above fac-simile of my apparatus my Invention will be
readily understood. Each compartment of debtor and creditor accounts is
concealed by a moveable piece of cardboard not shown in the above tableau.
The compartments and their inscriptions may be augmented according to the
multiplicity of operations to be performed. As a proof of the regularity of
the operation the sums total of the two columns must be equal.
500%. worth of goods be received, the left-hand side strip of cardboard in front
of the compartment inscribed "goods" is uplifted, the debtor account "goods
is discovered, and the figures 500l. are written on the sheet of white paper
inserted in the vacant space in the middle of the apparatus. If specie is
given in exchange the strip of cardboard in front of the compartment in-
scribed "money" is uplifted, and the creditor cash account is uncovered, aside
of which 500%. is written on the said sheet of white paper. The writings are
consequently thus passed on to the journal. Goods owe to cash 500l., and the
respective accounts on the ledger of "goods" and "cash" are debited or

page_text: credited with the 500l. The same way of proceeding is adopted for all sorts
of operations with several debtor and creditor accounts. In order to know
how to pass the writings it is merely necessary to uplift the strip of cardboard
placed in front of each compartment of the values received or furnished.
These strips of cardboard may be pivotted or mounted so as to slide in grooves ;
the manner of fixing them is quite immaterial; they may be made, as also
the tableau or apparatus itself, of any sort of convenient material.
Having thus described the nature of the said Invention, and the manner of
carrying the same into effect, what I claim is, the arrangement and com-
bination of moveable strips of cardboard and of a tableau or apparatus divided
into compartments in which are inscribed the different debtor or creditor
accounts made use of in commercial or other operations, so as to be able by
merely uplifting the necessary pieces of cardboard to have substantially under
one's eyes the manner of transferring the writings on to the journal, as herein-
before fully set forth and described.
In witness whereof, I, the said Henri Adrien Bonneville, have hereunto
set my hand and seal, this Twenty-sixth day of April, in the year of
our Lord One thousand eight hundred and sixty-seven.
H. BONNEVILLE. (LS.)