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accounting machine

also called BOOKKEEPING MACHINE, office machine capable of performing normal bookkeeping functions, such as tabulating in vertical columns, performing arithmetic functions, and typing horizontal rows. The billing machine is a class of accounting machine designed to typewrite names, addresses, and descriptions, to multiply and extend, to compute discounts, and to add net total, posting the requisite data to the proper accounts, and so to prepare a customer's bill automatically once the operator has entered the necessary information.

Early accounting machines were marvels of mechanical complexity, often combining a typewriter and various kinds of calculator elements. The refinements in speed and capacity made possible by advances in electronics technology quickly reduced the size, noise, and operating complexity of these machines. Many of the newer "generations" of accounting machines are operated by a computer to which they are permanently connected.

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