CUM LEIE Apparatus for Use in connection with the Keeping of Accounts.
Year: 1893

page_text: Date of Application, 4th Sept., 1893-Accepted, 27th Jan., 1894
CUM LEIE
Apparatus for Use in connection with the Keeping of Accounts.
I, GOTTFRIED PRANG, of 51 Ferdinand Strasse, Hamburg, in the German
Empire, Manufacturer, do hereby declare the nature of my said invention and in
what manner the same is to be performed, to be particularly described and ascer-
tained in and by the following statement :-
The object of my invention is to manufacture an apparatus, to be employed in
book-keeping, with the help of which ledger-accounts of the same kind are brought
together, and control is kept over the current accounts by cutting sheets into
coupons."
66
"
And in order that my said invention may be particularly described and ascer-
tained, reference is hereby made to the accompanying drawings, in which similar
letters of reference indicate corresponding parts.
Fig. 1 is a plan of the apparatus.
Fig. 2 is a side view of the cutting frame.
Fig. 3 is a section, showing one of the cutting knives attached to the cutting
frame.
Fig. 4 is a longitudinal section of Fig. 1. (the cutting frame being omitted).
Fig. 5 is an enlarged sectional view of one of the clips.
Fig. 6 is a section showing one of the clips lifted.
The apparatus consists of a plate or bed a, formed of wood, vulcanite, celluloid,
or other suitable material for giving the entire apparatus the necessary firmness.
Upou the plate or bed a, another plate or bed b is fixed, corresponding in length
to the bed a but somewhat narrower. On the plate b sixteen metal bands or plates c
are secured by means of screws d, leaving a narrow space or groove c¹ between the
plates to permit the knives n, of the cutting apparatus (Fig. 2), to pass between
the plates. On the metal plates c are fitted hinged clips hi, capable of being lifted
to the right and left. Each of the clips consists of a spring fork h, secured by a
screw g, and to which the plate is hinged at . Fig. 5 shows the plate i lying
down, and Fig. 6 shows the plate i raised. k is a small pin or peg, which passes or
fits into a small hole formed in the underlying plate c in order to strain or stretch
out a paper strip under the clips.
Referring to Fig. 2, m m are guide brackets attached to the cutting frame, as
shewn, which secure the position of the cutting frame relatively to the longitudinal
plates cc, the knives n n are arranged in parallel positions in the frame 1,
The framel
corresponding with the grooves c¹, between the longitudinal plates c.
has a metal plate o secured by means of screws p p, to which the knives n n are
attached.
The method of using the apparatus is as follows:
The entries which have been made in the day-book are copied one after another
on sheets, this may be done hourly or daily. By the addition of the sums entered
in the day-book, and by the addition of the sums on the sheet, it can easily be seen
whether the transfers have been made correctly, as the additions of the sums must
everywhere agree.
The sheet is afterwards copied in a special copying book and then placed on the
apparatus. This is done by first raising all the clips and then closing them on the
sheet, in which position all the amounts on the sheet are covered by the clips. By
lifting only the clips which cover different amounts of one class, it is very easy to
cast up the sums exposed to view by the raised clips. The amounts thus obtained
in debit and credit for every account are entered in a special day-book belonging

page_text: In
to the book-keeping, apparatus. By adding the various sums which have been
entered it can be seen whether any mistake has been made in transferring. The
posting of the ledger is effected every month by entering therein amounts belonging
to each account, after adding them together, as they appear across the page.
doing so, each account is checked, as the debit and credit amounts should agree.
After the sheet has been booked, it is cut into strips by drawing the cutting-
apparatus across it, from left to right. The clips are then raised and the strips
divided in the middle, so that a separate coupon is obtained for every entry. The
coupons are kept in a special drawer according to the accounts, and classified
alphabetically, and are used for the purpose of investigation when the accounts are
finally settled.
The principal advantages afforded by the book-keeping apparatus are:-
1. A great deal of writing is rendered unnecessary in double-entry, and time and
labour are thus economised.
2. The entering in the day-book can be taken in hand daily or hourly, so that
the book can be properly kept in order day by day, and a rough balance be
promptly taken at any time, and not merely at the end of the month as is the case
with the existing system of book-keeping.
3. The work of making the entries in the day-book can be divided among the
employés, or given to separate departments.
4. The book keeping is clearer, more easily examined and verified, because the
account current can be kept subdivided, and, when examining the subdivisions,
should a discrepancy appear in any of the balances, a mistake or mistakes must be
discovered by bringing together the coupons referring to the accounts in question.
5. Thus, errors will only be looked for where a mistake is apparent; and the
tedious work of making a long examination be avoided.
6. The state of every account can be known within a few hours, with absolute
certainty.
7. The book-keepers work is confined to really important matters; accounting,
controlling, early discovery of errors, etc.
8. Intentional falsifications are rendered very difficult, as the press copies can be
destroyed but not changed.
9. Those who use the book-keeping apparatus entirely avoid the inconveniences
arising from the use of very large books. The day-book used with this apparatus,
and which holds 52 accounts on each page, is about 17 inches long, 12 inches broad,
and one inch thick, with 1,000 sheets adapted for containing some.. 16,000 credit-
entries, and 16,000 debit-entries.
10. The use of the apparatus can be easily learned.
11. The number of the goods and stock accounts may be increased, without
causing very much extra work, and the advantages belonging to double entry more
fully realised.
12. The apparatus may be employed in business of any kind and of any
proportions. The day-books and the ledger need not be altered for the intro-
duction of this system, which does not in fact cause any trouble or difficulty.
Having now particularly described and ascertained the nature of my said inven-
tion, and in what manner the same is to be performed, I déclare that what 1
claim is
1. A book-keeping apparatus, consisting of a bed plate, having secured thereon
a series of parallel strips, and clips located above the said strips, and adapted to
hold a sheet of paper thereon, so that it is possible by raising the clips i to find the
totals of the selected accounts, not only of those added up, but also for conveniently
adding those which are not already added.
2. In a book-keeping apparatus of the class described, the combination with the
bed plate, the spaced strips held thereon, and means for holding a sheet of paper on
the strips, of a frame having a longitudinal parallel movement relatively to the
strips, and correspondingly spaced knives connected with the frame.
4.1

page_text: 3. In a book-keeping apparatus of the class described, the combination, with the
bed plate, the spaced strips held thereon, and means for holding a sheet of paper on
the strips, of a frame having a guided movement on the bed longitudinally over the
strips, and spaced parallel knives connected with the frame, in alignment with
the intervals between the said strips.
4. A book-keeping apparatus, consisting of a bed having secured thereon a series
of spaced parallel strips, and independent clips secured to each of the said strips at
opposite sides thereof.
5. In a book-keeping apparatus of the class described, the combination, with the
bed and the strips secured thereto, of elastic arms fastened to the strips, and plates
pivotally connected with the said arms.
6. In a book-keeping apparatus of the class described, the combination, with the
bed and the strips secured thereto, of elastic forks fastened to the strips, and plates
pivotally connected with the said forks, said plates being provided with pins adapted
to engage perforations in the said strips.
1002
GEO.
DOWNING,
8, Quality Court, London, W.C., Agent.