 The volumes start out with a discussion of the theory of accounts, and then proceed to show the methods of keeping the books of various kinds of organizations, from single proprietors to corporations, and of different kinds of businesses, including wholesale and retail establishments, banks, mail-order houses, hotels, insurance companies, and contracting firms.The 1913 review continued, that to one who is familiar with accounting practice, the books contain much suggestive material.Unfortunately the data are poorly organized and there is unnecessary repetition both in text and in illustrative material.