Editors and writers have been selected because of their familiarity with, and experience in handling various subjects pertaining to Commerce, Accountancy, and Business Administration. Writers with practical business experience have received preference over those with theoretical training; practicability has been considered of greater importance than literary excellence. In addition to covering the entire general field of business, this Cyclopedia contains much specialized information not heretofore published in any form. This specialization is particularly apparent in those sections which treat of accounting and methods of management for Department Stores, Contractors, Publishers and Printers, Insurance, and Real Estate. The value of this information will be recognized by every student of business. The principal value which is claimed for this Cyclopedia is as a reference work, but, comprising as it does the material used by the School in its correspondence courses, it is offered with the confident expectation that it will prove of great value to the trained man who desires to become conversant with phases of business practice with which he is unfamiliar, and to those holding advanced clerical and managerial positions. In conclusion, grateful acknowledgment is made to authors and collaborators, to whose hearty coöperation the excellence of this work is due. Table of Contents (For professional standing of authors, see list of Authors and Collaborators at front of volume.) VOLUME I ADMINISTRATIVE AND INDUSTRIAL ORGANIZATION _By James B. Griffith_ Page 11 The Business Engineer--Preliminary Investigation--Charting the Organization--Organization of Business--Organization of Mercantile Business--Universal Application of Organization Principles--Departmental Authorities--The General Manager-- Comptroller--Sales Division--Superintendent--Purchasing Agent-- Employment Department--Charting Salary and Wage Distribution-- Expense Distribution Chart--Arrangement of Plant--Factory Plans--Office Plans--The Committee System--The Suggestion Plan--Order Blanks ADVERTISING AND SALES ORGANIZATION _By James B. Griffith_ Page 61 Systems and Records--Designs and Cuts--Cut Indexes and Tracers--Records of Printing--Periodical, Street Car, and Outdoor Advertising--Rate Cards--Advertising Contracts--Checking Returns-- The Sales Department--Branches--The Mail-Order Branch--Follow-up Systems--Personal Salesmanship Division--Routing Salesmen--Sales Records THE CREDIT ORGANIZATION _By James B. Griffith_ Page 127 The Credit Man--Information Required--Financial Statements-- Analysis of Statements--Sources of Information--Local Correspondents--Credit Agencies--Recording Credit Information-- Collections--Monthly Statements--Installment Collections-- Collections by Attorneys THE SHIPPING DEPARTMENT _By James B. Griffith_ Page 183