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Cyclopedia _of_ Commerce, Accountancy, Business Administration
_A General Reference Work on_ ACCOUNTING, AUDITING, BOOKKEEPING, COMMERCIAL LAW, BUSINESS MANAGEMENT, ADMINISTRATIVE AND INDUSTRIAL ORGANIZATION, BANKING, ADVERTISING, SELLING, OFFICE AND FACTORY RECORDS, COST KEEPING, SYSTEMATIZING, ETC.
_Prepared by a Corps of_ AUDITORS, ACCOUNTANTS, ATTORNEYS, AND SPECIALISTS IN BUSINESS METHODS AND MANAGEMENT
_Illustrated with Over Two Thousand Engravings_
COPYRIGHT, 1909 BY AMERICAN SCHOOL OF CORRESPONDENCE
COPYRIGHT, 1909 BY AMERICAN TECHNICAL SOCIETY
Entered at Stationers' Hall, London All Rights Reserved
JAMES BRAY GRIFFITH, _Managing Editor_ Head, Dept. of Commerce, Accountancy, and Business Administration, American School of Correspondence.
ROBERT H. MONTGOMERY Of the Firm of Lybrand, Ross Bros. & Montgomery, Certified Public Accountants.
Editor of the American Edition of Dicksee's _Auditing_.
Formerly Lecturer on Auditing at the Evening School of Accounts and Finance of the University of Pennsylvania, and the School of Commerce, Accounts, and Finance of the New York University.
ARTHUR LOWES DICKINSON, F. C. A., C. P. A. Of the Firms of Jones, Caesar, Dickinson, Wilmot & Company, Certified Public Accountants, and Price, Waterhouse & Company, Chartered Accountants.
Of the Firm of Lybrand, Ross Bros. & Montgomery, Certified Public Accountants.
F. H. MACPHERSON, C. A., C. P. A. Of the Firm of F. H. Macpherson & Co., Certified Public Accountants.
CHAS. A. SWEETLAND Consulting Public Accountant.
Author of "Loose-Leaf Bookkeeping," and "Anti-Confusion Business Methods."
E. C. LANDIS Of the System Department, Burroughs Adding Machine Company.
_Editor-in-Chief_, Textbook Department, American School of Correspondence.
CECIL B. SMEETON, F. I. A. Public Accountant and Auditor.
President, Incorporated Accountants' Society of Illinois.
JOHN A. CHAMBERLAIN, A. B., LL. B. Of the Cleveland Bar.
Lecturer on Suretyship, Western Reserve Law School.
HUGH WRIGHT Auditor, Westlake Construction Company.