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.