THEORY AND PRACTICE

jester

BY

ROBERT H. MONTGOMERY, C. P.A.

of the firm of Lybrand, Ross Bros. & Montgomery.

Editor Dicksee's

"Auditing (American Edition), Instructor in Accounting,

Columbia University. Formerly Lecturer on Auditing,

University of Pennsylvania and New
York University. Attorney-at-Law.

NEW YORK

THE RONALD PRESS COMPANY

1912