Transcriber's Note:
The cover image was created by the transcriber and is placed in the public domain.
A VIEW IN UNION STOCK YARDS, CHICAGO, ILL.
The Greatest Live Stock Market in the World
1Cyclopedia
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
TEN VOLUMES
CHICAGO
AMERICAN TECHNICAL SOCIETY
1910
Copyright, 1909
BY
AMERICAN SCHOOL OF CORRESPONDENCE
Copyright, 1909
BY
AMERICAN TECHNICAL SOCIETY
Entered at Stationers' Hall, London
All Rights Reserved
2
Authors and Collaborators
- 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.
- Fellow, Institute of Accounts, New York.3
- JOHN A. CHAMBERLAIN, A. B., LL. B.