JOSEPH HARDCASTLE, C. P. A. Formerly Professor of Principles and Practice of Accounts, School of Commerce, Accounts, and Finance, New York University.
Author of "Accounts of Executors and Testamentary Trustees."

HORACE LUCIAN ARNOLD Specialist in Factory Organization and Accounting.

Author of "The Complete Cost Keeper," and "Factory Manager and Accountant."

JOHN F. J. MULHALL, P. A. Specialist in Corporation Accounts.
Author of "Quasi Public Corporation Accounting and Management."
SHERWIN CODY Advertising and Sales Specialist.
Author of "How to Do Business by Letter," and "Art of Writing and Speaking the English Language."
FREDERICK TIPSON, C. P. A. Author of "Theory of Accounts."
CHARLES BUXTON GOING Managing Editor of _The Engineering Magazine_.
Associate in Mechanical Engineering, Columbia University.
Corresponding Member, Canadian Mining Institute.
AMOS K. FISKE Associate Editor of the _New York Journal of Commerce_.
JOSEPH FRENCH JOHNSON Dean of the New York University School of Commerce, Accounts, and Finance.
Author of "Money, Exchange, and Banking."
Author of "Classified Corporation Laws of All the States."
Author of "Corporate Management," "Corporate Organization," "The Modern Corporation," and "Partnership Relations."
THEOPHILUS PARSONS, LL. D. Author of "The Laws of Business."
E. ST. ELMO LEWIS Advertising Manager, Burroughs Adding Machine Company.
Formerly Manager of Publicity, National Cash Register Co.
Author of "The Credit Man and His Work," and "Financial Advertising."
T. E. YOUNG, B. A., F. R. A. S. Ex-President of the Institute of Actuaries.
Member of the Actuary Society of America.
LAWRENCE R. DICKSEE, F. C. A. Professor of Accounting at the University of Birmingham.
Author of "Advanced Accounting," "Auditing," "Bookkeeping for Company Secretary," etc.
FRANCIS W. PIXLEY Author of "Auditors, Their Duties and Responsibilities," and "Accountancy."
CHARLES U. CARPENTER General Manager, The Herring-Hall-Marvin Safe Co.
Formerly General Manager, National Cash Register Co.
C. E. KNOEPPEL Specialist in Cost Analysis and Factory Betterment.
Author of "Systematic Foundry Operation and Foundry Costing," "Maximum Production through Organization and Supervision," and other papers.
HARRINGTON EMERSON, M. A. Consulting Engineer.





