THEORY AND PRACTICE·

BY

ROBERT H. MONTGOMERY, C. P. A.

of the firm of Lybrand, Ross Bros. & Montgomery. Assistant Professor
of Economics, Columbia University. Formerly Lecturer on Auditing,
University of Pennsylvania and New York University. Ex-President
American Association of Public Accountants. Attorney-at-Law.

SECOND EDITION

REVISED AND ENLARGED

NEW YORK

THE RONALD PRESS COMPANY