Teaching aid for accounting

Claim 2

A teaching device useful as an aid in teaching the rudimentary principles of accounting comprising: a. a plurality of rectangular transaction cards, each card bearing accounting indicia; b. a plurality of ledger pages, each page including, in juxtaposition, a left debit pocket and a right credit pocket for receiving appropriate transaction cards; c. a plurality of account title tags; and d. a slot at the top of each ledger page for receiving and displaying said title tag.

Claim 3

A teaching device according to claim 1 wherein said accounting indicia includes symbols indicating a bookkeeping entry as either an increase or decrease in Assets or an increase or decrease in Claims.

Claim 4

A teaching device according to claim 2 wherein said symbols include arrowheads, ''''CR'''' for credit and ''''DR'''' for debit.

Claim 5

A teaching device according to claim 1 wherein said slot includes at least one window therein for displaying the title of an account.

Claim 6

A teaching device according to claim 1 wherein each ledger page includes a pair of spaced holes at the extreme left side to facilitate the combining of several ledger pages into a ledger.

Claim 7

An education game embodying the rudimentary principles of accounting comprising: a. a plurality of rectangular transaction cards, each card bearing accounting indicia; b. a plurality of ledger pages, each page including, in juxtaposition, a left debit pocket and a right credit pocket for receiving appropriate trasaction cards; c. a plurality of account title tags; and d. a slot at the top of each ledger page for receiving and displaying said title tag. e. a plurality of fact pattern sheets, each fact pattern setting forth a business and several transactions for an accounting period that the players are to accurately post and thereafter close to determine profit or loss for that period. f. a plurality of answer sheets corresponding to said fact pattern sheets including accurate trial balances and the profit or loss the player should have obtained.

Claim 8

An education game embodying the rudimentary principles of accounting comprising: a. a plurality of rectangular transaction cards, each card bearing accounting indicia; b. a plurality of ledger pages, each page including, in juxtaposition, a left debit pocket and a right credit pocket for receiving appropriate trasaction cards; c. a plurality of account title tags; and d. a slot at the top of each ledger page for receiving and displaying said title tag. e. a plurality of fact pattern sheets, each fact pattern setting forth a business and several transactions for an accounting period that the players are to accurately post and thereafter close to determine profit or loss for that period. f. a plurality of answer sheets corresponding to said fact pattern sheets including accurate trial balances and the profit or loss the player should have obtained.

Claim 9

A teaching device useful as an aid in teaching the rudimentary principles of accounting comprising: a. a plurality of ledger pages, each page including, in juxtaposition, a left debit pocket and a right credit pocket; b. a plurality of account title tags; c. a slot and companion sight window at the top of each ledger page for receiving said title tag and displaying same through said window; and, d. a totalizer device having foldable tabs thereon for insertion into said pockets to thereby attach said totalizer to said ledger page.

Claim 10

A teaching device useful as an aid in teaching the rudimentary principles of accounting comprising: a. a plurality of ledger pages, each page including, in juxtaposition, a left debit pocket and a right credit pocket; b. a plurality of account title tags; c. a slot and companion sight window at the top of each ledger page for receiving said title tag and displaying same through said window; and, d. a totalizer device having foldable tabs thereon for insertion into said pockets to thereby attach said totalizer to said ledger page.

Claim 11

A teaching device according to claim 7 wherein said totalizer includes means thereon for recording and displayikng the amounts debited and credited on said ledger page.

Claim 12

A teaching device according to claim 8 wherein said recording and displaying means includes: a plurality of rotatable disks, each disk having, on the face thereof, a circular series of numerals from 0 to 9 inclusive; and, a debit sight window and a credit sight window for displaying therethrough the numerals on said disks representing the accumulated debit and credit totals.

Claim 13

A teaching device useful as an aid in teaching the rudimentary principles of accounting comprising: a. a plurality of account totalizer devices; b. a plurality of account title tags; c. a slot and companion sight window at the top of each totalizer for receiving said title tags and displaying same through said window; and d. each of said totalizers including means thereon for recording and displaying the accummulated amounts debited and credited in the account.

Claim 14

A teaching device useful as an aid in teaching the rudimentary principles of accounting comprising: a. a plurality of account totalizer devices; b. a plurality of account title tags; c. a slot and companion sight window at the top of each totalizer for receiving said title tags and displaying same through said window; and d. each of said totalizers including means thereon for recording and displaying the accummulated amounts debited and credited in the account.

Claim 15

A teaching device according to claim 10 wherein said recording and displaying means includes: a plurality of rotatable disks, each disk having, on the face thereof, a circular series of numerals from 0 to 9 inclusive; and, a debit sight window for displaying therethrough the numerals on said disks representing the accummulated debit and credit totals.