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. AMOS K. FISKE Associate Editor of the _New York Journal of Commerce_. Author of "The Modern Bank." JOSEPH FRENCH JOHNSON Dean of the New York University School of Commerce, Accounts, and Finance. Editor, _The Journal of Accountancy_. Author of "Money, Exchange, and Banking." M. U. OVERLAND Of the New York Bar. Author of "Classified Corporation Laws of All the States." THOMAS CONYNGTON Of the New York Bar. Author of "Corporate Management," "Corporate Organization," "The Modern Corporation," and "Partnership Relations."