Year: 1888

page_text: Date of Application, 19th May, 1888
Complete Specification Left, 15th Feb., 1889
Complete Specification Accepted, 13th Apr., 1889
I, RUDOLF PUMMERER, Manufacturer, of 7 Branner Strasse Vienna in the Austrian
Empire do hereby declare the nature of this invention to be as follows:-
-
My invention has for its object to enable the system of book keeping, more
particularly that by double entry, to be readily taught to any one by means of graphic
devices, the constituent parts of which are transferred according to prescribed rules.
For this purpose objects such as dice, small bars, or plates are used, on which is
marked a designation in one or more languages, and which, according to the purposes
to which they are applied, are made readily distinguishable from each other, so that
he various designations of account books or accounts cannot be mistaken for each
other.
This object is best attained by giving every account book or account a different
colour.
The several constituents might also all be of the same color and only the indica-
tions thereon be made in different colors, according to the different accounts; but this
would be less easily distinguished.
The student must be able to correctly arrange matters by these means of tuition,
the determination of the denotations of the subsidiary account books and accounts,
the entering of the accounts as also the balancing thereof, and all other incidents of
book-keeping, being effected by means of the said constituent objects.
Every disbursement of one account will show by graphic means how it causes the
receipt on the other account. The student is enabled by this means to overlook at a
single glance the whole system of book-keeping; he cannot make mistakes in bis
entries, as should he do so he will at once discover the mistake, as he cannot balance
the account, the use of the constituent parts, such as dice, bars, or plates not permitting
of any discrepancy.

page_text: In balancing the books, it will be made perfectly clear to him, in entering the debit
and the credit items one by one into the balance sheets, that he really transfers these
items, as he actually has them in bis hand.
At the same time, it is, for example, rendered impossible, by means of the colors
used, or by the other distinguishing means-employed; for the learner to place the con-
stituent objects merely mechanically, as the statement of the business transactions
thereon will prevent this. With one glance he will see his debit and credit, his assets
at the commencement and at the end; he is not disturbed by any day books, or
subsidiary accounts; he knows the essence of the business, and can, pass with confidence
to the details of book-keeping with double entry.
Of course this means of tution may be modified according to the extent of the
commercial transactions treated, and according as various kinds of accounts are
included or excluded; I will proceed to explain the system by means of an example
illustrated by the accompanying drawings, which will enable any one in paying a
little attention to understand in the course of a short time the essential features of
the system of book-keeping by double entry.
The essence of this system consists in the representation of the business results by
the combination of the calculations of stock or capital and results contained in the
accounts from these result three kinds of accounts the stock or capital account,
which indicates a store of property, the results account, which shews a profit or loss,
and an account which shews both a stock or capital and a result.
from the sheet Fig. 1 and placing them upon a table. In the same way the other.
accounts have to be opened; if these "Account Headings" are placed below each
other, they must be placed at such distances apart that, say five constitutent parts can
be placed under each heading for representing the following business transactions.
The capital account is credited with £20,000 (Cr. side) the cash account is debited
with £20,000 (Dr. side).
.

page_text: the designation per
the designation " to
23
وو
means
(*
« has ""
to demand through or from the cash account;
means is indebted to or owes to the capital account.
From this it follows that all constituents bearing the word "per" belong to the
Cr. side, those with the designation "to" belong to the Dr. side of the accounts.

page_text: 7. N. N.. ACCEPTS FOR A BUSINESS FRIEND A BILL OR ACCEPTANCE FOR £1,000.
The customers a/c is charged with £1,000 (Dr. side) and the Bills a/c is credited
with this amount (Cr. side).
1
N. N. finds that various customers still owe him collectively £6,000.
The customers ajc is credited with the amount (£6,000 on the Cr. side) while the
balance a/c which receives the amount is debited therewith (£6,000 on the Dr. side). 40
The Dr. and r. amounts of the Customers a/c are now added up and balanced as
.before.

page_text: 13. BALANCING OF THE MANAGEMENT A/C.
The Management a/c of a merchant means a loss for his cash a/c.
The Management a/c gives it, (£3,000 Cr. side) the profit and loss a/c receives it
(Dr. side £3,000).
The management a/c can now be balanced i.e. the amounts on Dr. and Cr. side
are added up and balanced as before.
The balance (difference) amounts to £1,000 (Dr. side) the profit is claimed by the
Capital afc (Cr. side) which represents the merchant.
16. BALANCING OF THE CAPITAL A/C.
N. N. finds that he owns a capital of £21,000 and consequently the capital a/c
(Dr. side) pays over this, its balance, to the balance a/c in which it is credited as
passive (Cr. side). The Cr. and Dr. sides are added up and balanced as before.
The balance a/c has thus balanced itself, as will be shewn on adding up the amounts
on Dr. and Cr. side.
'
It will be understood that the above described appliances may also be used for
teaching book-keeping by single entry.
ABEL & IMRAY,
Agents for the Applicant.

page_text: 1, RUDOLF PUMMERER, Manufacturer, of 7 Branner Strasse Vienna, in the Austrian
Empire, 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 :-
:
My Invention has for its object to enable the system of book keeping, more
particularly that by double entry, to be readily taught to any one by means of graphic
devices, the constituent parts of which are transferred according to prescribed
rules.
For this purpose objects such as dice, small bars or plates are used, on which is
marked a designation in one or more languages according to any suitable example of
a set of accounts and which are made readily distinguishable from each other, so that
the various designations of the account books or accounts indicated by way of example
on the said dice or bars or plates cannot be mistaken for each other.
This object is best attained by giving a different colour to each set of dice or bars or
plates representing a particular account book or account.
The several constituents might also all be of the same colour and only the indications
thereon be made in different colors, according to the different accounts, but this would
be less easily distinguished.
The student having before him the whole set of dice or bars or plates representing a
complete set of account books or accounts, must be able to correctly take them one
by one and arrange the same on a table; the determination of the denotations of the
subsidiary account books and accounts, the entering of the accounts, as also the
balancing thereof, and all other incidents of book keeping, being effected by means of
the said constituent objects.
Every disbursement of one account will show by graphic means how it causes the
receipt on the other account because for each bar or plate bearing on it a particular
disbursement there is a corresponding bar or plate bearing on it the corresponding
receipt.
The student is enabled by this means to overlook at a single glance the whole
system of book-keeping, he cannot make mistakes in placing the dice or bars or plates
corresponding to entries, as should he do so he will at once discover the mistake, as he
cannot balance the account, the use of the constituent parts, such as dice, bars or
plates not permitting of any discrepancy.
In balancing the books, composed of the said dice, bars or plates, it will be made
perfectly clear to him, in entering the debit and the credit items one by one into the
balance sheets or rather in placing the remaining dice, bars, or plates that he really
transfers these items, as he actually has them in his hand, in the form of the said dice
bars or plates.

page_text: At the same time, it is for example rendered impossible by means of the colors, used
or by the other distinguishing means employed, for the learner to place the con-
stituent objects mearly mechanically, as the statement of the business transations
thereon will prevent this. With one glance he will see his debit and credit, his
assets at the commencement and at the end, he is not disturbed by any day books,
or subsidiary accounts; he knows the essence of the business, and can pass with
confidence to the details of book-keeping with double entry.
Of course this means of tutition may be modified according to the extent of the
commercial transactions treated, and according as various kinds of accounts are
included or excluded; I will proceed to explain the system by means of an example
illustrated by the drawings accompanying my Provisional Specification which will
enable any one in paying a little attention to understand in the course of a short
time the essential features of the system of Book-keeping by double entry.
The essence of this system consists in the representation of the business results
by the combination of the calculations of stock or capital and results contained in
the accounts; from these result three kinds of accounts; the stock or capital account
which indicates a store of property, the results account, which shews a profit or loss,
and an account which shews both a stock or capital and a result.
Every account that gives something is "credited" with the amount given, that is
to say, the itemi is entered on the "credit" side this being expressed by prefixing the
word per" to the item.
Every account that receives something is debited or charged with the item, which
is consequently entered on the debit side, this being indicated by prefixing the word
"to" to the item.
By this means consequently every amount or "item" appears twice entered in the
books and consequently the profit or loss must also appear twice.
On the drawings accompanying my Provisional Specification Fig. 1 shews the com-
plete arrangement of 60 plates in one sheet and Fig. 2 shews diagrammatically the
consecutive manipulations of the plates now to be described, the numerals therein
marked referring to the numbers of the following headings.
23
from the sheet Fig. 1 and placing them upon a table. In the same way the other
accounts have to be opened; if these "Account Headings' are placed below each
other, they must be placed at such distances apart that say, five constituent parts
can be placed under each heading for representing the following business
transactions.
The capital account is credited with £20,000 (Cr. side) the cash account is debited
with £20.000 (Dr. side).

page_text: ""
the designation "per" means "has" to demand through or form the Cash account; 10
the designation "to means is indebted to "or owes to the Capital account.
"
"
وو
From this it follows that all constituents bearing the word " per belong to
the Cr. side those with the designation "to" belong to the Dr. side of the accounts.

page_text: 7. N. N. ACCEPTS FOR A BUSINESS FRIEND A BILL OR ACCEPTANCE FOR £1,000.
The customers a/c is charged with £1,000 (Dr. side) and the Bills a/c is credited
with this amount (Cr. side).
If, after a certain lapse of time, it is desired to form an idea of the results
obtained by the business, a balancing of all the accounts is undertaken, that is to
say, in the first place, the balances of all accounts (difference between debit and
credit sides) are ascertained.
For balancing, two new accounts have to be opened. The "Profit and Loss
Account" which receives all profits and losses of the different results, a/cs, and the
Balance a/c which takes in all active and passive items, that is, the balances of the
N. N. counts his cash and finds that it amounts to £10,000.
The cash afe credits itself with this amount (Cr. side) and transfers it to the
Balance a/c which therefore receives the amount (Dr. side). On both sides of the
Cash a/c the items are added up the totals of which must show precisely the same
amounts, whereby the account appears as balanced. A constituent (bar, die or
plate) with an empty space crossed through, is then introduced.
N. N. finds that various customers still owe him collectively £6,000.
The customers afc is .credited with the amount (£6,000 on the Cr. side) while
the balance a/c which receives the amount is debited therewith (£6,000 on
the Dr. side).
The Dr. and Cr. amounts of the Customers a/c are now added up and balanced as
•

page_text: N. N. finds from his bills book that he has yet to receive £3,000 on bills, which
the Bills a/c will show as balance (£3,000 on Dr. side) while the amount is carried
to the credit of the balance a/c, as the balance a/c charges the active, and consequently
discharges the passive. The Dr. and Cr. sides of the bills a/c are now'added, up and
balanced.
10. DALANCING OF THE CAPITAL A/C.
N. N. finds that he owes a capital of £21,000 and consequently the Capital afc
(Dr. side) pays over this, its balance, io the balance a/c in which it is credited
as passive (Cr. side). The Cr. and Dr. sides are added up and balanced as
before.
The balance a/c has thus balanced itself, as will be shewn on adding up the
amounts on Dr. and Cr. side.
It will be understood that the above described appliances may also be used for
teaching book-keeping by single entry.
Having now particularly described and ascertained the nature of my said inven-
tion and in what manner the same is to be performed, 1. declare that what I
claim is
.
The herein described means or appliances for teaching book-keeping consisting
of a number of separate constituent parts such as dice, bars, or plates which are
marked with designations of the several accounts to be used and of the items to
he entered therein, and which are also distinguished either by different colors or
otherwise, according to the accounts to which they belong, so that by placing the
said constituent parts correctly together, the student can at a glance learn the
essential features of book-keeping.
DL 151.
TA