The Modern Accounting Machine

The term “adding machine” or “calculating machine” to most of us

represents the machine we have seen in the bank. The average person is

not familiar with the different types of accounting machines, to say

nothing of the many uses to which they are put; but he has a vague idea

that to hold any value they should produce a printed record, he doesn’t

know why and he hasn’t stopped to reason why; but those he has seen in

the bank do print, and any machine the bank uses, to his mind, must be

all right.

There are, of course, people who do know the different types of

accounting machines, and are familiar with their special uses, but

there are very few who are familiar with the true history of the modern

accounting machine.

[Sidenote: _General knowledge lacking_]

Articles written by those not familiar with the true facts relative to

the art of accounting machines have wrought confusion. Their errors

have been copied and new errors added, thus increasing the confusion.

Again, claims made in trade advertisements and booklets are misleading,

with the result that the truth is but little known.

These facts, and the psychological effect of seeing a certain type of

machine in the bank would lead the average man to believe that the

recording-adding machine was the only practical machine; and also (as

someone stated in the December, 1915, issue of the Geographic Magazine)

that Burroughs was the inventor of the recording-adding machine.

Although the history of accounting machines dates way back into

the tenth century, the modern accounting machines are of quite

recent origin, and are especially distinguished by the presence of

depressable keys. The keys in these machines act as a means of gauging

the actuation which determines the value in calculation, whether the

machine is key-driven or key-set with a crank or motor drive.

These modern machines, which come within the classification of

key-driven and key-set, have their respective special uses.

[Sidenote: _Key-driven machine first of the modern machines_]

The key-driven machine, which was the first produced of these two

types of modern machines, does not print, and is used for all forms of

calculation, but is generally behind the scenes in the accounting rooms

of all lines of business, and for that reason is not so well known as

the key-set crank-operated or motor-driven machine, which is designed

to print and is always in full view in the bank where it is used to

print your statement of account from the vouchers you have issued.

When we stop to analyze the qualities of these two types of machines,

we find that each has its place and that neither may truly serve to

displace the other. The organization of each is designed with reference

to the special work it was intended to do.

The calculating machine, having only to perform the work of

revolving the numeral wheels in calculating addition, subtraction,

multiplication and division in its many forms and combinations, may

be key-driven (on account of the slight mechanical resistance met with

in action), and thus, as a one-motion machine, requiring only the

depression of the keys, may also be much more rapid of manipulation

than the two-motion recording-adding machine which, after depressing

the keys for each item, requires the secondary operation of pulling a

crank forward or operating a push bar that connects the motor.

The recording-adding machine being designed to print the items and

answers of addition, requires power for the printing which cannot be

supplied by key depression. Thus an extra means for supplying that

power must be provided in the form of a crank lever, or in the latest

machines by a motor. The keys in such machines serve only as digital

control to gauge the setting of mechanism which prints the items and

adds them together. The secondary motion operates the mechanism to

print and add and finally to clear the machine for the setting up of

the next item. The recording of added columns of figures requires that

the answer must always be printed. This demands special operation of

devices provided for that purpose, which also adds to the time spent

in the operation of such machines as compared with the key-driven

calculator.

[Sidenote: _Recording, the primary feature of adding machines that

print_]

To state which of these two types of machines is the more useful would

cause a shower of comment, and has nothing to do with the object of

this article. Suffice it to say that where a printed record of items

added together with their answer is required for filing purposes,

or to bring together loose items like those in your bank statement,

the recording-adding machine serves; but when rapid calculation in

addition, multiplication, subtraction or division, or when combinations

of these forms of calculation are required, the key-driven calculator

is the practical machine for such work.

Although the key-driven calculator is generally not so well known, it

is, as stated, the oldest of the modern accounting machines, and its

usefulness places it in the accounting room, where it is oft-times

found employed by the hundreds in figuring up the day’s work of

accounting.

[Sidenote: _Validity and priority of invention_]

The purpose of this book is based wholly upon showing the validity and

priority of invention which constitute true contributions to the Art of

these two types of modern accounting machines; to place the facts for

once and all time before the public in such a way that they may judge

for themselves to whom the honor is due and thus settle the controversy

that exists.

The quibbling of court contests over the terminology of claims of

patents owned by the various inventors have been set aside and only

the true contributions to the Art which pertain to the fundamental

principles that have made the modern machines possible, are here dealt

with.

The dates of patents on inoperative or impractical machines have from

time to time been held up to the public as instances of priority of

invention; but when the validity of these patents, as furnishing any

real contributions to the Art, is questioned, they are not found to

hold the theme or principle that made the modern machines possible, and

as inventions, fade into obscurity.

[Illustration: _Figure 1_]

[Illustration: _Figure 2_ One of the Pascal Machines]

The Art of either the calculating machine or the adding-recording

machine is not new; it is, as a matter of fact, very old. As before

stated, the Art of “accounting machine” dates back to the tenth

century, but the first authentic evidence of a working machine is

extant in models made by Pascal in 1642 (see illustration).

Origin of modern calculating machines · 第 4 / 38 题