Cyclopedia
of
Commerce, Accountancy,
Business Administration
Volume 3
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