Patent US4142305A successfully refreshed from Google Patents.
US4142305A
Expired / Lapsed
US
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Teaching aid for accounting
Assignee: ACCOUNTOGRAM Inc A CORP OF NY
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Filing: 1977-05-16
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Granted: 1979-03-06
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Expires: 1997-05-16
Abstract
Abstract A teaching aid for accounting comprising a flat rectangular bookkeeping entry guide bearing accounting indicia. A plurality of chips are provided, shaped to fit into recesses in the entry guide. A plurality of account cards are also provided, along with labels for each card. The account cards also have recesses shaped to receive the entry chips.
Inventors
- 👤 Snyder M. Zegel
Bibliographic Details
Application Number
—
Jurisdiction
US
Data Source
google_patents
Last Synchronized
2026-11-08 20:58
CPC Classifications
G; G09; G09B; G09B19/00; G09B19/18
Claims Analysis
Total Claims: 4
Claim 1
Independent Claim
89 words
A teaching device useful as an aid in teaching the rudimentary principles of accounting comprising: a. a flat rectangular bookkeeping entry guide bearing accounting indicia thereon; b. a plurality of bookkeeping entry chips; c. a plurality of recesses on said entry guide shaped in congruity with said entry chips for receiving same; d. a plurality of account cards bearing accounting indicia thereon; e. means for labeling each account card; and, f. a plurality of recesses on said account cards shaped in congruity with said entry chips for receiving same.
Claim 2
Dependent Claim
89 words
A teaching device useful as an aid in teaching the rudimentary principles of accounting comprising: a. a flat rectangular bookkeeping entry guide bearing accounting indicia thereon; b. a plurality of bookkeeping entry chips; c. a plurality of recesses on said entry guide shaped in congruity with said entry chips for receiving same; d. a plurality of account cards bearing accounting indicia thereon; e. means for labeling each account card; and, f. a plurality of recesses on said account cards shaped in congruity with said entry chips for receiving same.
Claim 3
Dependent Claim
18 words
A teaching device according to claim 1 wherein said entry chips and said recesses are triangular in shape.
Claim 4
Dependent Claim
54 words
A teaching device according to claim 2 wherein said triangular shaped recesses are oriented upwards to represent an increase in assets or claims and downwards to represent a decrease in assets or claims thereby assisting the student in making appropriate placements of entry chips upon said entry guide and thereafter upon particular account cards.
References Cited (Backward Citations)
USPTO Annuity & Maintenance Windows
| Annuity Stage | Window Opens | Payment Deadline | Surcharge Period Until | Estimated Fee | Status |
|---|---|---|---|---|---|
| 3.5 Years (Year 4) | 1982-03-05 | 1982-09-04 | 1983-03-06 | $2000.00 | Window Closed / Lapsed |
| 7.5 Years (Year 8) | 1986-03-05 | 1986-09-04 | 1987-03-06 | $3760.00 | Window Closed / Lapsed |
| 11.5 Years (Year 12) | 1990-03-05 | 1990-09-04 | 1991-03-06 | $7700.00 | Window Closed / Lapsed |