Патент USA US2406267код для вставки
Aug. 20, 19416.~ E. A. TAMBERT 2,406,267 „ AcçouNTs PAYABLE SYSTEM Filed April 19. 1944 STHPLE' Lm: or www. neeourvr» nyu-Lz vivant» Y 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 "2 „ l 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. ' ` l 'Y 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. ‘ ' ' ‘ 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. ' 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. . . _. i , ., _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. ' Y 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. l I - ‘ ` y 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. l ~ ' 'Y ` I - i - 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.>` . » . " . . i. . 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’. „ .f ~ , : » as an accounts payable‘voucher. „ Fig. 5 is a `section through the device. l Referring iirst to _ , „y 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' 3 Y Y 4 ' Y. 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- - ' Y L Y, -.At theend onthe, month;` oráat- any» time desired, »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; y ‘ingsfand „alsoî allfdata .entered fupon‘; the r original ` Y -voucher-'rand'îdistributionfregister eonstitutingFig. 'Y ` w3 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. A » ~ Y ' >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~ . » », ,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 .Y 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. ' -Y » Y _; After'the cancelled checkisreturnedfromfthe 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. Y r -» ‘» , iV \ -. 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 Y l fc'irmation"V ' ~ " A now-me ïransferriiig?-'in-V Y 5 I claim: 2,406,267 > 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.