ES242298U - Perfected accounting book. (Machine-translation by Google Translate, not legally binding) - Google Patents

Abstract

Accounting book, perfected, characterized by comprising two rigid covers, mounted so as to allow the book to open fully, being placed on the same support plane, between whose covers are fixed through any conventional binding system, one succession of sheets of paper, on each of which two, which are located in coplanar positions when the book is fully opened, specifically on the second sheet of each sheet and the first sheet of the next sheet, is arranged a box which presents a succession of regularly spaced horizontal lines, which extend over the entire width of the set, extending without continuity along the two pages referred to, and dividing it into a succession of horizontal spaces equal to each other, each of the which are available to contain, conveniently distributed and classified, all the annotation it is corresponding to a certain accounting operation; being divided in the horizontal spaces by a series of vertical lines, conveniently distributed on the two pages that covers the set, in the following columns or vertical spaces: a space of appreciable width, destined to contain the concept to which each accounting operation refers of treasury that the company makes; a certain number of spaces or columns, equal to each other and situated to the left of the concept, destined to receive, conveniently distributed according to the previously established accounting plan, the amounts corresponding to the counterparts of the treasury revenues as well as the total of these revenues, which refer to the respective operations noted in that space; a certain number of spaces equal to the latter and in greater numbers than the same and located to the right of the concept, destined to receive, properly classified, the amounts corresponding to the cash payments, as well as to the total of said payments, deducted or referred to the respective concepts noted in the first space mentioned; a vertical space subdivided into three columns (must have and balance) intended to record the movements of entry and exit caused by these operations in the company's cash register, and, essentially, a certain number of vertical spaces equal to each other, subdivided in three columns (debit, credit and balance) each of which is intended to record the entry and exit accounting movements that cause repeated operations in the accounts of each of the different banks with which the company operates. (Machine-translation by Google Translate, not legally binding)