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Патент USA US2406267

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Aug. 20, 19416.~
E. A. TAMBERT
2,406,267 „
AcçouNTs PAYABLE SYSTEM
Filed April 19. 1944
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2,406,267
Patented Aug. 20, 1946
UNITED’sTAri-:ls PATENT _ofFFIcE ~
2,406,267
ACCOUNTS PAYABLE SYSTEM
Elmer A. Tambert, 'Sierra Madre, Calif.`l
Application yApril 19, 1944, Serial No. 531,745 ,
2 claims.
(o1. 282-22) I , 'ï
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This invention relates to a system for simul
taneous, uniform and identicalvrecording of busi
ness purchases which are to be paid for by check
or an accounts payable system.
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for entry of the date, 'amount ’of the 'cneclgg-fna'me
of the payee,` and name of the maker,l space-for
entry of the address of theîpayeel andf'or-*th'e
entry of the check Anumberand alsothe number
It is an object of the present invention to pro 5 of the accounts- payable voucher correspondingïto
vide a unique and novel device and system for
vthe voucher check. The bodyV of-'the voucher
compiling accounts payable records Vand statistics
check proper is indicated as atttached to a tear
which will eliminate human errors resulting from
strip at its upper end by means of vwhich tear strip
transferring information from an original docu
the voucher check may be combined with the
ment to other sheets, ledgers, books, cards, ma 10 other elements of the device-in a manner here
chines, punch cards,v and other devices now in
after tobe described.
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Now referring to Fig.' 2 of the> drawing, the
A further object of the present invention is to
upper portion of the sheet lis formed in the sub
provide a system and device which will save much
stantially identical manner of' the voucher- sheet
clerical labor and »lower the training and educa 15 shown in Fig. 1, having similar blanks for the en
general use.
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tional requirements fof accountants,V and which
try of similar data andfinsuch position that the
will, «at the same time, eliminate many of the un
original entry of data on the voucher Vsheet ofFig.
1 may, by transfer» through carbon paper; be si
necessary accounting operations, paper, >forms,
books, machines, files', and devices now in general
use.
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_A further object-of'the-present invention is to
.multa'neously entered on vthe sheet ofî'Fíg. 2,.> - In
20 >addition thereto, the sheet shownin Fig. 2 ofthe
drawing embodies columns'in juxtapositionfor
provideV an accounting device and system by
'forming a statement offthe account, `in which ini'.
means of which vendors may be furnished with
tial columns are provided forientry of invoice or
copies of voucher checks by which the remittance
item. Identical juxtapositioned columns are pro
statement definitely reconciles with the `check 26 lvided for entry of the amount of such invoice or
covering payment tothe vendor.
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item; vjuxtapositioned'’columns are provided for
In the system of the present invention, the
the (entry of discount or deduction corresponding
preparation of the voucher check, voucher reg
to said invoice or item, and a juxtapositioned col- '
ister, remittance statement, accounts payable rec
umn> is provided for entry of that amount of said
ord, voucherfcheck register and accounting `dis 30 invoice or item. Above such statement 'of Áac,
tribution record are combined and a single unit
counts are designated entry pointsy for. signature
or initials of. parties preparing or enteringfand
for this purpose furnished f‘whicvh allows for> a
single entry.
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The present invention will" be understood by
reference to the accompanying' drawing rin which
arev shown, by 'Way of illustration merely, ' the
preferred devices for‘and systems -employed in
keeping accounts payable according to my im
proved devices and system, in which
Figure 1 is a voucher check.
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Figure 2 is an original voucher and copy of a
voucher check containing ‘an accounting distribu
tion register. _l
Figure 3 is a similar sheet, except the account
ing distribution register is made detachable
from the remainder of the sheet, the. remainder
numbering the same.>`
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. The sheet of Fig. 2- is also made to include
at the‘lower portion `of the sheet-an account 'dis
tributionv register which includes juxtapositíoned
columns for entry of the number of the shop con
tract or project‘to-Whìch the invoice, or a part
thereof, is to bedistributed,'together with sections
40 for entry of the amounts so distributed; also jux
tapositioned sections for the` entry of the amount
distributedto vendor and the vendor account to
which it is distributed. Juxtapositioned sections
are also provided for the amount distributed .to
indirect expense and to the indirect expense ac
count to which the amount is so distributed.
of the sheet being intended to serve as a remit
. Also juxtaposîtioned sections are provided for the
tance statement and copy of the voucher check.
amount of and theaccount to which any portion
Figgi-isv a sheet similar to Fig. 2 but formed
may be distributed under the'heading T‘Miscel
of relatively heavier paper and intended to serve 50 laneous or general ledgerß’.
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as an accounts payable‘voucher. „
Fig. 5 is a `section through the device.
l Referring iirst to
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The original voucher vandìcopy of voucher check
vshown in Fig. 2 of the drawing, serves as' a means
1 of A,the drawing, I haYe
ofrecordingV the invoice or bills receivedirom
thereillustrated. a .Voucher check.l which, is-rindi.-y
theV same, vendor lor supplier, by»- meansr of‘lwhich
cated as POSSeëSíPS, in eddí'ßionitdtnausilal spaces 5.5 thev invoices =or.,bills-:may:be consolidated into.- one
2,406,267'
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is received from a vendor or supplier, the vendor’s
rname and address is Written, or typewritten, on
the'ivoucher check of Fig.~1. By means of the
payment at any time.> The original-voucher and»
copy of voucher check sheets of Fig.V 2 also may
serve as a voucher register', voucher check regis
ter, and as a crossfreference to accounts payabler
transferring qualities of carbon paper between
The sheet'also serves as a means for verifying
the cancelled check when it is returned by the
Ybank paying it. 'I‘here is thus añorded, Yon the
the voucher check and remaining parts of the
device, the same identical information is simul
taneously transferred to the sheets illustrated in
Figs. 2, 3 and 4. The identity of the charge is
single sheet containing a carbon copyA of each
then entered under the statement ofaccount sec
plete record of the business purchaser, purchases
_ Figs. 3 and 4. The device is then set aside, pend
so as to be paid for by said check, and a com
plete statement of the distributions?madeof'fsuchL 2
»charges-from the same vendor.
accounting record, and distribution of accounts-`
'gl 2,'zand this entry
Y vouchenîenëcie and?. by» which 'fsucnwvöucherlcheck 10 ît-ior1~;c'>fv the sheet* shown
"isLlikewise“transmitted“ o he 'slieets'i'shownin
may bérpo'siti'vely identified, a'subs‘tantially c'om
ing possible receipt _of additional invoices or
If, land when, additional invoices are received
account. In this Way I eliminate human errors
resulting from transfer of inforriï'atíòrlifromiother“ .‘ïfrbmithésame‘yendon they are likewise suitably
v.entered `inthe >statement -of account portion ofY
documents or sheets.
‘ ’the‘sheet shown i?'Fig. 2, this additional informa
„ ' sheet
Now`there
referring
illustrated
to Fig.
may3 be
oridenticalè
'the fclralv'ving‘,~
Withzthatè.
the?v ` .tíorkbeing also transmitted to'Figs. 3 and 4 simul
taneously and identically.
of Fig. 2 of the drawing“, except the accounts dis- -
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»tributiQn-_îl portion of'l the.»sheet is A'made separable
Y lí rfrom the' balance v«of'rthe sheet. This sheetethere
~ payment.` ~ :,Flor. Athis »operatiomß -simply `Atotal¢the
L.Afore-fincludes;E sectionsf for Qthe@ entryz. by», carbon
invoices or charges entered. onethe sheetof.-»Eig.».2,
_ashereaÍter-pointed cut-,- ’of all .-datafentered
the: discounts calculated- on' those. invoices‘fwhere
suchtdisco’unts, are.> authorized; and. determi-ne. ethe
`net. amounts. .Y summation ¿of v.thefnet amountds
then „transferred .toi the .voucher- ,fcheckr- offfsheet
fí’f'fof"I thevîdrawing. V¿Phe upper. v'portion Vofvl the sheet
showrr in' Fig. l, and@ the-»eentryi of etnis-«suI-nvis
«constituting :Eig ,'3\,. is» intendedY toffservefas<rafre~
mittancemstatement toîbe'forwarded ,to t-he vendor 30 _simultaneously _madeYì ons ,ther/.sheets~ offEig ¿2,- .3
Y and A4.; there.-` vis »then computeduand. .enteredfflthe
with the voucher check, and<thus~ccnstitutesa
accounting distribution of the voucherywhich-.has
>»means-:Tier:effecting ai statement of-fan‘account.
been ¿prepared ¿fonpayment .-Theïimpression. oi
The lower-if portion of :thej :sheet 4fmay‘ 'serve-:aswan'
this record- which fis,- mader onfthe>sheeteovfîy1ïigr -2
Y.accountinil:distribution record;
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‘ingsfand „alsoî allfdata .entered fupon‘; the r original
` Y -voucher-'rand'îdistributionfregister eonstitutingFig.
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A «Now-referring@ moreßparticularly 'to' Fig-«Lly :of 35 is 1 likewise transmitted‘î to :the asheets.: of ,
` anda. ¿The entire accounts. payabled'evice isfthen Y
:the ¿drawingiît'he sheetfofíçthisiñgureïi's iindicated
transmitted to `proper `oiäîcialsifor_approval.arid
signaturafalong- yW¿i_th«the~V invoice ïandzevidenceenf
Icharges which may be attached thereto. bypaper
,asfì'ofv substanti'allyfídentical‘ formjas "the 'sheets`
o‘ñ Fig. 2; fand fcontaining fidentical- l¿sections-for'
entry byácarbcnslpaperjof ‘the entifies'wmademn
fthe îlvoucher fcheckïofälîig 11i for :the register." of 40 clips. 'The unitprovides for a ready means_¿for
î dit,:thezdrawing.'V miîI‘his sheetzfis. rpr-.eferably Y >the fofñcial» determining y¿the >prop_rietyzoiî thei issu
ance of.such-.voucher:checkgallowing suchaoiiì'cial
formed: of inelativelyf he'avy, #stiff zipaper» in l order
not f onlyY to- determine the `Yvouchers@coveredshy
tthat ïitrmay: serve; asv a Isineans :for compilationM of
said check, @butra'lso- the: accountingdistribution
alli invoicesifreceivedpandfany: other; papers which
‘mayl i/relate: :1:- to jthe‘ ritransaction, or transactions,
After the voucherf checkrhas:ibeenfrdulyfsigned
'covéred?îby nahe»n voucher ;.chec.ks, rWhichiin'ëthe Yuse
Vmade.
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>ofîthe :system -of the? present ' vinventioisi-.are l:later »
,the accounts Ypayable «sheet ist> separatedintolits
‘íthei drawing, and Lthus vserve asïapermanent'rec.
yord 'tof the; :complete ,transactions covered-shy: vthe
.halffof :the sheet> off-Eig.: 3 »yor fthefremittance
‘vouchen'check~
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,component » parts by, tearing.;v at` the differentftear
lineslindicated. Theevoucher. check and-»theïupper
statement, are forwarded Ito the vendor, f_»supplien
orcreditor; »'Ifl‘Qesheet-aforming Eig-.1,2- isgffai permanent numerical file; the accountingidistribu
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Asiillustrated'1 inithe; drawing; .each «0fY the sheets
of Figs. 1, 2, V3 and 4 of the"fdrawing;:hasffan
«tion .es_ectionfdetachedV trom-:thef sheetxof Figi 3
fupper-ï tab separated-1 therefrom by a" :team strip,
and
constructing.’y the?V unitvofuthe.fpresent; in
_serves Ifor'. internalfandfdetailed faccountf'
ing-serves »fas a» means. for staplíllg- and attache
ing allefinvoices~>~and fpape'rs'fto forma», fllev under '
the vendor’s name fvvh-ich'f:willfserveifffas;Y afwperf
together ._ into .a single aunit, -:it «being-‘understood
-îthat :carbon ïpa’per‘ïis' ViplacedI betweenz-eachf of , .the
-topì followed-by lcarbon f_paper; -then the: sheet -of "co
marientY record.
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ban-k it'v should -be compared» with ; anda matched
With its copy on the sheet of Fig. 2, WhichïíSzl‘ead
-2,îthen` carb'orr paperç'ithen ‘the sheetsoffli‘ig.V
-’3; thenrcarborr paper ;f and ’linally'the sheetzshown
Y @inf-Fig. 4'; *While ‘If'h‘ave indicat'edfithe 'abovelpar
' fticular AJc'rderrof assembling 'the parìtsîfof thepres
ily: locatable'; in thefnumeriealiflle. lThe cancelled
check. should kthen be attached to Vthef?ilezandeall
copies f attachedfat any-iîtim'e :toV` provide fari' exact
ent invention,ftlfieyi mightè be assembled `infoth'er l
YÓrders‘Earld in cèrtain'instances, perhaps, Tall'of
and:.--completerzrecord‘ iof“'any outstanding :check
‘the l¿sheets might be ' produced ~ «onA :one lsheet :cf
paper;` stapled, and folded‘ftogetherf ori‘m’anufac
forf'theipurpose‘fof.'ibanlc’reconciliation.'
-tured‘ onseparat-e Isheets,.-an'ditheyë.may'obvionsly
The unit disclosedSinf’theßpresen
be fastened together byzmeans-ë'oth'erït‘hanfstaí#
Ytherefore eliminates human'. Yerrörs‘ wil-1
plin'g., ias; tfor ¿examples gluingyisewing; Ibinding,
sult from thepresent'practice
«amr-,the-like.
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-. Theop'erationi‘of theaë accounts '..payable -fdevice
and,‘jsystem@offthegprlesenti im'lentio'ri-f` is. asfffol-ï
~flowsfl;'-'Afterltheï.ñrstzinvbice fori ei'fi'denceiofl charge
use.
`EE‘he heavyssheet.constitutingÄFigQflf ofgthe-f'drawf
íventionithesestabs;arefused for' stapling thev sheets Y
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ïransferriiig?-'in-V
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I claim:
2,406,267
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1. In an accounts payable system comprising
a plurality of sheets attached together and hav
ing transfer material therebetween, each of said
sheets containing a blank bank check portion
and a, blank portion having suitably indexed col
umns for the entry of invoice amounts and -de
ductions to be covered by said bank Vcheck when
completed, each of said sheets having a blank por
. tion suitably indexed for the entry of invoice dis
tribution, identiñcation and amounts, the latter
portion of one of said sheets being separable from
the2. remainder
In an accounts
of thepayable
sheets.system comprising a
plurality of sheets attachedl together and having 15
transfer material therebetween, each of said
sheets containing a blank bank check portion and
a blank portion having suitably indexed columns
for the entry of invoice amounts and deductions
to be covered by said bank check when completed,
each of said sheets having a blank portion suit
ably indexed for the entry of invoice distribution,
identification and amounts, the latter portion of
one of 'said sheets being separable from the re
mainder of the sheets, and an upper blank bank
check in registry with the blank bank check por
tions of the other sheets when separated from the
other of said sheets by transfer material.
ELMER A. TAMBERT.
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