An Improved Method of and Means for Mechanically Checking Accounts in Commercial Book-keeping.
Year: 1894

page_text: Date of Application, 30th Nov., 1894-Accepted, 5th Jan., 1895
COMPLETE SPECIFICATION.
An Improved Method of and Means for Mechanically Checking
Accounts in Commercial Book-keeping.
I, PAUL WILLIAM TURQUAND, of 42 Old Broad Street, in the City of London,
Accountant, 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 :-
This invention relates to the checking of ledger postings, and corresponding
entries in a set of usual commercial books, and consists of an improved method of,
and mechanical means for, effecting this purpose, in order to eliminate (as far as
possible) the chance of clerical error, and want of clearness in the hand-writing of
the operative clerks.
It is the practice, and a necessity, in order to agree a series of complex books to
analyse the entries in all subsidiary books by placing a distinguishing mark against
each item, indicating the particular ledger to which the same is posted.
For this purpose the marking has to be done with most scrupulous accuracy, and
with great clearness, and experience proves that this cannot be relied upon, when
the form and various significations of the different indicating marks depend upon
the memory and caligraphy of the writer.
To carry out my method, I provide a series of hand stamps, each one bearing a
distinguishing and clear letter, number, or mark, capable of being impressed in the
books to be analysed, by suitable ink, in the hands of a clerk, the said letter,
number, or distinguishing mark, being mounted on a short staff or handle for con-
venience in handling. I arrange a set of such hand-stamps in a suitable receptacle,
such as a locked box, which is in the hands of the head or principal clerk, and from
which the required distinguishing hand stamp is handed to the junior clerk
for use.
Thus no error as to the form or signification of the distinguishing letter, number,
or mark can be made by the operative clerk.
In this way each entry in the journal, cash-book, day-book, or other subsidiary
book, is mechanically stamped with a distinguishing mark, letter or number,
indicating the particular ledger to which it is posted, and each entry in the
ledger is mechanically stamped with a distinguishing mark, letter, or number,
indicating the particular subsidiary book from which it has been posted.
Having now particularly described and ascertained the nature of my said
invention, and in what manner the same is to be performed I declare that what
I claim is :-
1st. A method for checking and analysing accounts in commercial book-keeping,
consisting of the impressing of distinguishing marks, letters, or numbers, against
items of accounts in said books, by mechanical means, which admit only of one
facsimile mark letter, or number, being impressed at one specific operation,
according to the hand-stamp supplied to the operative clerk, substantially as
described.

page_text: 2nd. The means for carrying the said method into effect, consisting of a series of
distinctive marks, letters, or numbers, affixed to handles, and arranged in a locked
receptacle, substantially as and for the purpose described.
Dated this 30th day of November 1894.
FELL & WILDING,
1, Queen Victoria Street, London, E.C., Agents for the Applicant.