CERTAIN NEW IMPROVE- MENTS IN CERTAIN BOOKS OF ACCOUNT, COMMONLY KNOWN UNDER THE NAMES OR DENOMINATION OF CASH BOOK, BOUGHT AND SALE DAY BOOKS OR JOURNAL, AND LEDGER
Year: 1817

page_text: TO ALL TO WHOM THESE PRESENTS SHALL COME, I, THOMAS
PAPPS, of No. 4, Clayton Place, Kennington, in the County of Surry,
Accountant, send greeting.
WHEREAS His most Excellent Majesty King George the Third, by His
Letters Patent under the Great Seal of the United Kingdom of Great Britain
and Ireland, bearing date at Westminster, the Nineteenth day of December,
in the fifty-eighth year of His said Majesty's reign, did give and grant unto
me, the said Thomas Papps, my executors, administrators, and assigns, His
said Majesty's especial licence that I, my executors, administrators, and
assigns, and every of them, by myself and themselves, and by my and their
deputy and deputies, servants and agents, or such others as I, my executors,
administrators, or assigns, should at any time agree with, and no others, from
time to time and at all times during the term of years therein expressed,
should make, use, exercise, and vend an Invention of "CERTAIN NEW IMPROVE-
MENTS IN CERTAIN BOOKS OF ACCOUNT, COMMONLY KNOWN UNDER THE NAMES OR
DENOMINATION OF CASH BOOK, BOUGHT AND SALE DAY BOOKS OR JOURNAL, AND
LEDGER," within that part of the United Kingdom of Great Britain and
Ireland called England, the Dominion of Wales, and Town of Berwick-upon-
Tweed; in which said Letters Patent is contained a proviso that if I, the said
Thomas Papps, should not particularly describe and ascertain the nature of
the said Invention, and in what manner the same is to be performed, by
an instrument in writing under my hand and seal, and cause the same to
be inrolled in His Majesty's High Court of Chancery within two calendar
months next after the date of the said Letters Patent, that then the said
Letters Patent, and all liberties and advantages thereby granted, should
utterly cease, determine, and become void.

page_text: NOW KNOW YE, that in compliance with the said proviso, I, the said
Thomas Papps, do hereby declare that the nature of the said Invention, and
the manner of using the same, is as herein-after described, and as it is drawn
and set forth in the several patterns annexed to these Presents, and referred to
in the following description:-
Five
Letter A shews a page of the Cash Book. The debit side is ruled with a
double head-line, and contains eight columns, numbered and headed as there
directed and described,-No. 1 for the date; No. 2, for the folio of the ledger;
No. 3, a large open space or column for the name and residence of the debtor
or creditor, or such other particulars as may be considered necessary.
columns of money lines, marked No. 4, 5, 6, 7, 8. No. 4 is for the amount of
cash, or cash and discount together, which has been received from persons who
arc debtors, and is headed thus, "C, Sale Account, Sundries;" No. 5 is for the
net amount of cash or bills received, and is headed "Cash;" No. 6 is for the
amounts of the discounts or abatements which have been allowed, and is
headed "D', Profit and Loss;" No. 7 is for the amounts which have been
drawn out from the bankers, and is headed "C', Bankers;" No. 8 is for the
daily amounts of cash which has been received in the shop or warehouse for
goods which are paid for when purchased, and is headed "C", Shop Cash."
These columns are to be cast up at a period which may be considered most
convenient, and the totals at the bottom of the columns 4, 6, 7, 8, are to be
posted to the credit or debit of the account, as it may be agreeable to the
leading of the column, and the folio of the ledger of each account is to be
placed under the total when cast up. The cash column No. 5 not requiring
any transfer or posting, is not to be noted by the insertion of either of the
words debtor or creditor over the word cash in that column. The credit side
of the aforesaid cash book is also ruled with a double head-line, and contains
cight columns, numbered and headed as in Letter A, viz, No. 9, for the
date; No. 10, for the folio of the ledger; No. 11, a large open space or column
for the name and residence of the debtor or creditor, or such other par-
ticulars as may be considered necessary. Five columns of money lines marked
No. 12, 13, 14, 15, 16. No. 12 is for the amount of cash, or cash and
discount together, which are paid to the creditors, and is headed "C, Purchase
Account, Sundries;" No. 13 is for the net amount of cash which is paid, and
is headed "Cash;" No. 14 is for the amount of discounts or abatements
which have been allowed by the creditors, and is headed "C", Profit and
Loss;" No. 15 is for the amount of cash and bills which are paid into the
bankers, and is headed "D", Bankers;" No. 16 is for the amounts which
are paid for servants, wages, and other disbursements, and is headed "D',

page_text: Trade Expense." These columns are also to be cast up at a period which
may be considered most convenient, and the totals at the bottom of the
columns 12, 14, 15, 16, are to be posted to the credit or debit of the account,
as it may be agreeable to the heading of the columns, and the folio of the
ledger of each account is to be placed under the total when cast up. The
cash column No. 13 not requiring any transfer or posting, is not to be noted
by the insertion of either of the words debtor or creditor over the word cash in
that column.
Letter B shows a page of the Bought Day Book or Journal. It is ruled
with a double head-line, and contains eight columns, numbered and headed as
there directed and described,-No. 17, for the date; No. 18, for the folio of
the ledger; No. 19, a large open space or column for the name and residence
of the persons of whom the goods are purchased; the particulars of each
parcel of goods contained in the bill of parcels, or invoice that is purchased,
the cost price thereof, and such other particulars as may be considered neces-
sary. Four columns of money lines marked No. 20, 21, 22, 23. No. 20 is for
the separate amount of the cost price of each parcel of goods contained in the
bill of parcels or invoice that is purchased, and the charges thereon, and is not
to be headed; No. 21 is headed "Dr, Purchase Account," and is for the
total amount of each bill of parcels or invoice.
The total amount at the
bottom of No. 21 is to be posted to the debit of purchase account in the ledger;
No. 22 is for the total amount of the separate invoices, exclusive of the
charges thereon, and is headed "Dr, Stock Account," which denotes that the
account in the ledger under that name is to be debited with the total at the
bottom of this column; No. 23 is for the charges made for cartage or
porterage, &c. for delivering the goods, and is headed "Dr, Trade Ex-
pense," which also denote that the account in the ledger under that name
is to be debited with the total at the bottom of this column. No. 24 is for
the number of the invoice, and is headed "No of Invoice," each invoice by
the present method being intended to be numbered progressively.
.
Letter C shews a page of the Sale Day Book or Journal. It is ruled with
a double head-line, and contains nine columns numbered and headed as there
directed and described,-No. 25, for the date; No. 26, for the folio of the
ledger; No. 27, a large open space or column for the name and residence of
the persons to whom the goods are sold, the particulars of each parcel of
goods contained in the bill of parcels or invoice that is sold, the sale price
thereof, and such other particulars as may be considered necessary.
Five columns of money lines marked 28, 29, 31, 32, 33. No. 28 is
for the separate amount of the sale price of each parcel of goods con-
tained in the bill of parcels or invoice of goods sold, and the charges

page_text: thereon, and is not to be headed; No. 29 is headed "D", Sale Account,"
and is for the total amount of every such bill of parcels or invoice. The
total amount at the bottom of No. 29 is to be posted to the debit of
sale account in the ledger. No. 31 is for the separate amounts of the
cost price of each parcel of goods in the invoice or bill of parcels of the
articles sold, exclusive of the charges thereon for delivery, and is not to be
beaded; No. 32 is for the total amount of the cost price of each invoice or
bill of parcels, and is headed "C", Stock Account;" No. 33 is for the charges for
delivery or packing of the goods, &c., and is headed "C, Trade Expense," which
denotes that the account in the ledger under that name is to be credited for
the amount of the total at the bottom of this column. When the columns
No. 29, 32, 33, are cast up after the day's sale, the total amount of cach
column is to be posted into the ledger under the respective head of each such
column, and the folio of the ledger put under the total amount of each such
column. No. 30 is placed between No. 29 and 31 in the Pattern, and is
headed "Private Mark," and is intended to denote the cost price of the goods
sold by means of the private mark of the seller.
Letter D shews a page of the Sale Day Book or Journal for goods which are sold
upon commission. It is ruled with a double-head line, and contains nine columns,
numbered and headed as there directed and described,-No. 34, for the date;
No. 35, for the folio of the ledger for the debits, and is headed "Folio of Ledger
Debits;" No. 36, a large open space or column for the name and residence of the
persons to whom the goods are sold, the particulars of the goods sold, the sale
price, and such other particulars of the transaction as may be considered necessary.
This column is also used for the name and residence of the persons for whom
the before-mentioned goods are sold by commission, the amount in value of the
goods sold, the rate of commission, and such other particulars of these trans-
actions as may be considered necessary. Four money columns, marked 37, 38,
89, 42. No. 87 is for the separate sums or amounts of each parcel of goods
contained in any bill of parcels or invoice of goods sold, and is not to be
headed; No. 38 is for the total amount of every such bill of parcels or invoice,
with the charges thereon for delivery, and is also to be used for insertion of the
amount of commission, &c. charged to the persons for whom the goods are sold,
and is not to be headed; No. 39 is for the total amount of each person's
goods which are sold, with the charges for delivery, &c., and is also to be used
for the total amount of the commission, &c. charged to the persons for whom
the goods have been sold, and is headed "D", Sale Account;" No. 42 is
heated "C, Trade Expense," and is to contain the charges for delivery of the
goods. At the close of the day's sale the columns No. 39 and 42 are to be
cast up, and the amounts of each column posted to the accounts under the

page_text: "
respective heads of each such column in the ledger, and the folio of the ledger
to be placed at the bottom of each column under the amount. Nos. 40 and
41 are placed between Nos. 39 and 42, as per Pattern. No. 40 is headed
C, Sundries," and is for the name and residence of the persons on whose
account the goods have been sold, which denotes that each person so named is
to be credited with the amount in No. 39 which is parallel with his name, with
this exception, that if any part of the day's sale contains personal property,
such property must be designated in the column No. 40 by the word "Stock":
instead of a name. The cost price of the goods must be placed under that
word, and the amount of such cost price posted to the credit of the stock
account in the ledger. No. 41 is for the folio of the ledger for the credits,
and is headed "Folio of Ledger Credits."
"Letter E shews a page of the Ledger. It is ruled with a double head-linc, num-
bered and headed as there represented and described, and contains five columns
on the debit side, and numbered as there represented,-Nos. 43 and 44, for the
date; No. 45, a large open space or column for the words "Goods or Cash," and
such other particulars as may be considered necessary; No. 46, for the folio of
cash book and journals; No. 47, a money column. The credit side contains five
columns, numbered as there represented,-Nos. 48 and 49, for the date; No. 50,
a large open space or column for the words "Goods or Cash," and such other
particulars as may be considered necessary; No. 51, for the folio of cash book
and journals; No. 52, a money column. There are six other columns num-
bered and headed as there directed and described. Nos. 53, 55, 57 are with-
out money lines, and headed "D" or Cr;" Nos. 54, 56, 58, with money lines
and headed "Balance," and a line is ruled under a space (as there described)
to contain two entries. The columns without money lines are for the abbre-
viation of debtor or creditor; the columns with money lines are for pounds,
shillings, and pence (or any other money). The use of these six columns is
when a debit or credit is posted. The abbreviation of "D" or Cr" is to be
placed in the column without money lines. The money debited or credited is
to be placed in the column with money lines. If the first entry be a debit and
the second a credit, and the credit be less than the debit, subtract the latter
from the former, and place the abbreviation Dr against the balance. If the
first sum be a credit and the second a debit, and the debit be less than the
credit, subtract the latter from the former, and place the abbreviation C
against the balance. If both entries are two debits or two credits, add them
together, and place the abbreviation D* or C, as it may be, against the total,
and so vary the entries and abbreviations according to the circumstances of the
case. When columns 53 and 54 are full, write under them "carried up," and

page_text: begin the columns 55 and 56 with the balance at the bottom of the former
columns; and when columns 55 and 56 are full, the same rule is to be observed
. with columns 57 and 58. This book produces a perpetual balance.
The Invention or improvement for which this Patent is claimed consists in
the introduction, on the debit side of the cash book, of columns No. 4 and 8,
and their application to the specific purposes pointed out and designated by
the heading of the said respective columns, as described in the above Specifi-
cation, and in the representation marked Letter A, and in the introduction, on
the credit side of the cash book, of the columns No. 12 and 16, and their
application to the specific purposes pointed out and designated by the heading
of the said respective columns, as described in the above Specification, and in
the representation marked A.
It further consists in the introduction, in the bought day book or journal,
of the two columns No. 21 and 23, and their application to the specific
purposes pointed out and designated by the heading of the said respective
columns, as described in the above Specification, and in the representation
marked B.
It further consists in the introduction, in the sale day book or journal, of
the two columns No. 29 and 33, and their application to the specific purposes
pointed out and designated by the heading of the said respective columns, as
described in the above Specification, and in the representation marked C.
It further consists in the introduction, in the sale day book or journal for
goods sold on commission, of the two columns No. 39 and 42, and their appli-
cation to the specific purposes pointed out and designated by the heading of
the said respective columns, as described in the above Specification, and in the
representation marked D.
It further consists in the introduction, in the ledger, of the columns No. 53,
54, 55, 56, 57, and 58, and their application to the specific purposes pointed
out, and designated by the headings of the said respective columns, as described
in the above Specification, and in the representation marked Letter E.
In witness whereof, I have hereunto set my hand and seal, this
Fourteenth day of February, in the year of our Lord One thousand
eight hundred and eighteen.

page_text: AND BE IT REMEMBERED, that on the Fourteenth day of February,
in the fifty-eighth year of King George the Third, the said Thomas Papps
came before our said Lord the King in His Chancery, and acknowledged
the Instrument aforesaid, and all and every thing therein contained and
specified, in form above written. And also the Instrument aforesaid was
stamped according to the tenor of the Statute made in the fifty-fifth year of
His said Maiesty's reign.
Inrolled the Fourteenth day of February, One thousand eight hundred
and eighteen.