Public-domain ebook
by American School of Correspondence
Language: en1,141 downloads on Project Gutenberg
Subjects
In: Law & Criminology·Business/Management·Economics
Public-domain ebook sourced from Project Gutenberg #46545.
The Cyclopedia of Commerce, Accountancy, Business Administration, volume 4, is a comprehensive reference work compiled by the American School of Correspondence for its correspondence courses. The opening pages list a long roster of practicing accountants, engineers, editors, and specialists, people such as Robert H. Montgomery, Arthur Lowes Dickinson, and William M. Lybrand, who contributed their expertise to the volume. The foreword explains that the book was created to meet the growing demand for “better business methods” and to gather scattered, specialized material into a single library, covering everything from basic bookkeeping to the financial management of large corporations. The table of contents shows a systematic treatment of accounting theory, single‑ and double‑entry methods, partnership and corporate bookkeeping, voucher systems, and a dictionary of commercial terms, all illustrated with contemporary diagrams of offices and factories.
The tone is that of an early‑20th‑century instructional manual, formal yet practical, emphasizing clarity over literary flourish. Written in a didactic style, it assumes readers are either students of business or professionals seeking a systematic refresher on the mechanics of commerce. Those who appreciate detailed, methodical exposition, accounting students, clerical managers, and historians of business practice, will find the volume a valuable window into the era’s prevailing standards and the pragmatic approach of its expert contributors.
The opening · free to read
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.
WILLIAM M. LYBRAND, C. P. A. 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.
HARRIS C. TROW, S. B. 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.
JOHN A. CHAMBERLAIN, A. B., LL. B. Of the Cleveland Bar. Lecturer on Suretyship, Western Reserve Law School. Author of "Principles of Business Law."
HUGH WRIGHT Auditor, Westlake Construction Company.
GLENN M. HOBBS, Ph.D. Secretary, American School of Correspondence.
JESSIE M. SHEPHERD, A. B. Associate Editor, Textbook Department, American School of Correspondence.
GEORGE C. RUSSELL Systematizer. Formerly Manager, System Department, Elliott-Fisher Company.
OSCAR E. PERRIGO, M. E. Specialist in Industrial Organization. Author of "Machine-Shop Economics and Systems," etc.
DARWIN S. HATCH, B. S.
Assistant Editor, Textbook Department, American School of Correspondence.
CHAS. E. HATHAWAY Cost Expert. Chief Accountant, Fore River Shipbuilding Co.
CHAS. WILBUR LEIGH, B. S. Associate Professor of Mathematics, Armour Institute of Technology.
L. W. LEWIS Advertising Manager, The McCaskey Register Co.
MARTIN W. RUSSELL Registrar and Treasurer, American School of Correspondence.
HALBERT P. GILLETTE, C. E. Managing Editor, Engineering-Contracting. Author of "Handbook of Cost Data for Contractors and Engineers."
R. T. MILLER, JR., A. M., LL. B. President, American School of Correspondence.
WILLIAM SCHUTTE Manager of Advertising, National Cash Register Co.
E. ST. ELMO LEWIS Advertising Manager, Burroughs Adding Machine Company. Author of "The Credit Man and His Work" and "Financial Advertising."
RICHARD T. DANA Consulting Engineer. Chief Engineer, Construction Service Co.
P. H. BOGARDUS Publicity Manager, American School of Correspondence.
WILLIAM G. NICHOLS General Manufacturing Agent for the China Mfg. Co., The Webster Mfg. Co., and the Pembroke Mills. Author of "Cost Finding" and "Cotton Mills."
C. H. HUNTER Advertising Manager, Elliott-Fisher Co.
FRANK C. MORSE Filing Expert. Secretary, Browne-Morse Co.
H. E. K'BERG Expert on Loose-Leaf Systems. Formerly Manager, Business Systems Department, Burroughs Adding Machine Co.
EDWARD B. WAITE Head, Instruction Department, American School of Correspondence.
The editors have freely consulted the standard technical and business literature of America and Europe in the preparation of these volumes. They desire to express their indebtedness, particularly, to the following eminent authorities, whose well-known treatises should be in the library of everyone interested in modern business methods.
Grateful acknowledgment is made also of the valuable service rendered by the many manufacturers and specialists in office and factory methods, whose coöperation has made it possible to include in these volumes suitable illustrations of the latest equipment for office use; as well as those financial, mercantile, and manufacturing concerns who have supplied illustrations of offices, factories, shops, and buildings, typical of the commercial and industrial life of America.
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.
F.E. WEBNER Public Accountant. Specialist in Factory Accounting. Contributor to The Engineering Press.
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