24 BULLETIN 118, TJ. S. DEPARTMENT OF AGRICULTURE. 
Tipson, Frederick S. The Theory of accounts. New York, Mendoza Book Co. 
Vast Cleve. Charles M. Principles of double-entry bookkeeping. New York, 
Kernpster Printing Co. 
Walton. Seymour Auditing and cost accounts. Part 1 : Auditing, by Sey- 
mour Walton. Part 2: Cost accounts, by Stephen W. Oilman. (Modern 
Business. Canadian Edition. Volume 11.) New York. Alexander Hamilton 
Institute. 
Wildman, John Raymond. The Principles of accounting. New York. Hewitt 
Press. 
Wood. Alfred. The Cooperative secretary. Manchester. England, The Co- 
operative Union, Limited. 
ADDITIONAL COPIES 
OF THIS PUBLICATION MAY BE PROCURED FROM 
THE SUPERINTENDENT OF DOCUMENTS 
GOVERNMENT PRINTING OFFICE 
WASHINGTON, D. C. 
AT 
5 CENTS PER COPY 
WASHINGTON : GOVERNMENT PRINTING OFFICE I 191! 
