Patent US5390113A successfully refreshed from Google Patents.
US5390113A
Expired / Lapsed
US
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Method and electronic apparatus for performing bookkeeping
Assignee: Individual
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Filing: 1993-05-07
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Granted: 1995-02-14
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Expires: 2013-05-07
Abstract
Abstract A method and apparatus for electronically performing bookkeeping upon a plurality of accounting journal entries having at least one account number and at least one data component associated with each account number. A chart of accounts having account numbers and opening balances associated with the plurality of journal entries is read electronically. A set of account-section numbers is then created for each account number. The journal entries are electronically read and one of the account-section numbers is assigned to each account number. The assigned account-section numbers and associated data components are then sorted in a predetermined order. A design for the predetermined order is identified and compared with stored design records to see if such a design already exists. If not, the new design is stored. If so, the associated data components are added to the accumulated total for each account-section number. A tally representing the number of account-section numbers is increased by one and an entry number is added to a list for the particular design record. The process is then repeated for each journal entry.
Inventors
- 👤 Wesley C. Sampson
Bibliographic Details
Application Number
—
Jurisdiction
US
Data Source
google_patents
Last Synchronized
2026-11-04 11:53
CPC Classifications
G; G06; G06Q; G06Q40/00; G06Q40/02; G06Q10/00; G06Q10/08; G06Q10/087; G06Q40/12
Claims Analysis
Total Claims: 28
Claim 1
Independent Claim
278 words
A method for electronically performing bookkeeping upon a plurality of accounting journal entries, said plurality of accounting journal entries comprising a parental set for a predetermined period of time, each journal entry of said plurality of accounting journal entries comprising a transaction identifier, at least one account number and at least one data component associated with each said account number, each journal entry having been prepared based upon criteria associated with a particular definition within a predetermined chart of accounts, said method comprising the steps of: (a) electronically reading said predetermined chart of accounts associated with said plurality of journal entries, said predetermined chart of accounts having at least one account number, each of said account numbers having an opening balance; (b) creating a set of account-section numbers for each said account number; (c) reading one of said plurality of journal entries and assigning one of said account-section numbers to each said account number in said journal entry; (d) sorting said assigned account-section numbers along with said associated data components into a predetermined order; (e) identifying a design corresponding to said predetermined order of said assigned account-section numbers and associated data components; (f) checking stored design records for a record associated with said design and creating a design record for said design if no such record exists; (g) adding said associated data component to an accumulated total for each said account-section number for design records corresponding to said stored design records, adding one to a tally representing the number of additions to said account-section numbers, and adding an entry number to a list for said design record; and (h) repeating steps (c) through (g) for each journal entry.
Claim 2
Independent Claim
278 words
A method for electronically performing bookkeeping upon a plurality of accounting journal entries, said plurality of accounting journal entries comprising a parental set for a predetermined period of time, each journal entry of said plurality of accounting journal entries comprising a transaction identifier, at least one account number and at least one data component associated with each said account number, each journal entry having been prepared based upon criteria associated with a particular definition within a predetermined chart of accounts, said method comprising the steps of: (a) electronically reading said predetermined chart of accounts associated with said plurality of journal entries, said predetermined chart of accounts having at least one account number, each of said account numbers having an opening balance; (b) creating a set of account-section numbers for each said account number; (c) reading one of said plurality of journal entries and assigning one of said account-section numbers to each said account number in said journal entry; (d) sorting said assigned account-section numbers along with said associated data components into a predetermined order; (e) identifying a design corresponding to said predetermined order of said assigned account-section numbers and associated data components; (f) checking stored design records for a record associated with said design and creating a design record for said design if no such record exists; (g) adding said associated data component to an accumulated total for each said account-section number for design records corresponding to said stored design records, adding one to a tally representing the number of additions to said account-section numbers, and adding an entry number to a list for said design record; and (h) repeating steps (c) through (g) for each journal entry.
Claim 3
Dependent Claim
24 words
The method, according to claim 1, in which said opening balances are updated by adding said accumulated totals for all of said account-section numbers.
Claim 4
Dependent Claim
28 words
The method, according to claim 1, wherein each of said account numbers includes an indicator of criteria associated with said particular definition within said predetermined chart of accounts.
Claim 5
Dependent Claim
36 words
The method, according to claim 3, wherein said step (b), for a minimum number of said data components greater than one, further comprises creating separate account-section numbers for debit and credit for each said account number.
Claim 6
Dependent Claim
22 words
The method, according to claim 3, wherein said step (c) reflects the criteria associated with said minimum number of said data components.
Claim 7
Dependent Claim
47 words
The method, according to claim 3, wherein said steps (a) and (b) are performed by reading said chart of accounts into a list and modifying said list to create the number of said account-section numbers for each said account number in accordance with said indicator of criteria.
Claim 8
Dependent Claim
46 words
The method, according to claim 1, wherein said step (c) is performed by applying a mapping function to said one journal entry to assign said account-section numbers based upon an account number and the usage associated with each of said lines of said one journal entry.
Claim 9
Dependent Claim
21 words
The method, according to claim 1, including a step of checking said one journal entry for errors after said step (c).
Claim 10
Dependent Claim
41 words
The method, according to claim 1, wherein said step (e) further comprises identifying an n-dimension sparse matrix where "n" is the number of said account-section numbers associated with said one journal entry and forming said design based upon said sparse matrix.
Claim 11
Dependent Claim
27 words
The method, according to claim 1, wherein said step (g) includes adding said entry number to a chain of entry numbers to create a set of pointers.
Claim 12
Dependent Claim
15 words
The method, according to claim 1, wherein said associated data component is a dollar amount.
Claim 13
Dependent Claim
19 words
The method, according to claim 1, wherein said associated data component is a quantity other than a dollar amount.
Claim 14
Independent Claim
301 words
A method for electronically performing bookkeeping upon a plurality of accounting journal entries, said plurality of accounting journal entries comprising a parental set for a predetermined period of time, each journal entry of said plurality of accounting journal entries comprising a transaction identifier, at least one account number and at least one data component associated with each said account number, each journal entry having been prepared based upon criteria associated with a particular definition within a predetermined chart of accounts, said method comprising the steps of: (a) electronically reading said predetermined chart of accounts associated with said plurality of journal entries, said predetermined chart of accounts having at least one account number, each of said account numbers having an opening balance; (b) creating a set of account-section numbers for debit and credit for each said account number; (c) reading one of said plurality of journal entries and assigning one of said account-section numbers to each said account number in an associated line of said one journal entry to reflect debits and credits; (d) sorting said assigned account-section numbers along with said associated data components into ascending numerical order; (e) selecting a sparse matrix corresponding to the number of account-section numbers associated with said one journal entry; (f) checking stored design records for a record associated with said design and creating a new design record for said design from said sparse matrix if no such record exists; (g) adding a dollar amount from said one journal entry to an accumulated total for each said account-section number for design records corresponding to said stored design records, adding one to a tally representing the number of additions to said account-section numbers, and adding an entry number to a list for said design record; and (h) repeating steps (c) through (g) for each journal entry.
Claim 15
Independent Claim
301 words
A method for electronically performing bookkeeping upon a plurality of accounting journal entries, said plurality of accounting journal entries comprising a parental set for a predetermined period of time, each journal entry of said plurality of accounting journal entries comprising a transaction identifier, at least one account number and at least one data component associated with each said account number, each journal entry having been prepared based upon criteria associated with a particular definition within a predetermined chart of accounts, said method comprising the steps of: (a) electronically reading said predetermined chart of accounts associated with said plurality of journal entries, said predetermined chart of accounts having at least one account number, each of said account numbers having an opening balance; (b) creating a set of account-section numbers for debit and credit for each said account number; (c) reading one of said plurality of journal entries and assigning one of said account-section numbers to each said account number in an associated line of said one journal entry to reflect debits and credits; (d) sorting said assigned account-section numbers along with said associated data components into ascending numerical order; (e) selecting a sparse matrix corresponding to the number of account-section numbers associated with said one journal entry; (f) checking stored design records for a record associated with said design and creating a new design record for said design from said sparse matrix if no such record exists; (g) adding a dollar amount from said one journal entry to an accumulated total for each said account-section number for design records corresponding to said stored design records, adding one to a tally representing the number of additions to said account-section numbers, and adding an entry number to a list for said design record; and (h) repeating steps (c) through (g) for each journal entry.
Claim 16
Dependent Claim
24 words
The method, according to claim 13, in which said opening balances are updated by adding said accumulated totals for all of said account-section numbers.
Claim 17
Dependent Claim
39 words
The method, according to claim 13, wherein said steps (a) and (b) are performed by reading said chart of accounts into a list and doubling said list to create two of said account-section numbers for each said account number.
Claim 18
Dependent Claim
47 words
The method, according to claim 13, wherein said step (c) is performed by applying a mapping function to said one journal entry to assign said account-section numbers based upon an account number and a dollar amount associated with each of said lines of said one journal entry.
Claim 19
Dependent Claim
21 words
The method, according to claim 13, including a step of checking said one journal entry for errors after said step (c).
Claim 20
Dependent Claim
42 words
The method, according to claim 13, wherein said step (e) further comprises identifying an n-dimension sparse matrix where "n" is the number of said account-section numbers associated with said one journal entry and forming a design record based upon said sparse matrix.
Claim 21
Dependent Claim
27 words
The method, according to claim 13, wherein said step (g) includes adding said entry number to a chain of entry numbers to create a set of pointers.
Claim 22
Dependent Claim
18 words
The method, according to claim 13, including a step of checking said stored design records for undesirable entries.
Claim 23
Independent Claim
248 words
An apparatus for electronically performing bookkeeping upon a plurality of accounting journal entries, said plurality of accounting journal entries comprising a parental set for a predetermined period of time, each journal entry of said plurality of accounting journal entries comprising a transaction identifier, at least one account number and at least one data component associated with each said account number, each journal entry having been prepared based upon criteria associated with a particular definition within a predetermined chart of accounts, said apparatus comprising: (a) a data processing means having a data input adapted to be connected to a source of information including said predetermined chart of accounts associated with said plurality of journal entries, said predetermined chart of accounts having at least five account numbers, each of said account numbers having an opening balance; (b) means for creating and storing a set of account-section numbers for each said account number connected to said data processing means; (c) said data processing means including means for reading said journal entries from said source of information and assigning a corresponding one of said account-section numbers to each said account number in said journal entries; and (d) means connected to said data processing means for storing a plurality of design records, each said record being associated with a different design journal entry, said data processing means adding said associated data components from each of said journal entries into one of said design records corresponding to the design of each said journal entry.
Claim 24
Independent Claim
248 words
An apparatus for electronically performing bookkeeping upon a plurality of accounting journal entries, said plurality of accounting journal entries comprising a parental set for a predetermined period of time, each journal entry of said plurality of accounting journal entries comprising a transaction identifier, at least one account number and at least one data component associated with each said account number, each journal entry having been prepared based upon criteria associated with a particular definition within a predetermined chart of accounts, said apparatus comprising: (a) a data processing means having a data input adapted to be connected to a source of information including said predetermined chart of accounts associated with said plurality of journal entries, said predetermined chart of accounts having at least five account numbers, each of said account numbers having an opening balance; (b) means for creating and storing a set of account-section numbers for each said account number connected to said data processing means; (c) said data processing means including means for reading said journal entries from said source of information and assigning a corresponding one of said account-section numbers to each said account number in said journal entries; and (d) means connected to said data processing means for storing a plurality of design records, each said record being associated with a different design journal entry, said data processing means adding said associated data components from each of said journal entries into one of said design records corresponding to the design of each said journal entry.
Claim 25
Dependent Claim
24 words
The apparatus, according to claim 21, including an output device connected to said data processing means for displaying information based upon said journal entries.
Claim 26
Dependent Claim
29 words
The apparatus, according to claim 21, wherein said data processing means further comprises means for sorting said account-section numbers along with said associated data components into a predetermined order.
Claim 27
Dependent Claim
50 words
The apparatus, according to claim 21, wherein said data processing means further comprises means for selecting a sparse matrix of a dimension corresponding to the number of said account-section numbers in one of said journal entries and creating a design record based upon said sparse matrix and said account-section numbers.
Claim 28
Dependent Claim
30 words
The apparatus, according to claim 21, including means for storing a list connected to said data processing means for storing an entry number for each said journal entry previously entered.
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) | 1998-02-13 | 1998-08-15 | 1999-02-14 | $2000.00 | Window Closed / Lapsed |
| 7.5 Years (Year 8) | 2002-02-13 | 2002-08-15 | 2003-02-14 | $3760.00 | Window Closed / Lapsed |
| 11.5 Years (Year 12) | 2006-02-13 | 2006-08-15 | 2007-02-14 | $7700.00 | Window Closed / Lapsed |