Cyclopedia of Commerce, Accountancy, Business Administration, v. 05

The Cyclopedia of Commerce, Accountancy, Business Administration is described as a general reference work on accounting, auditing, bookkeeping, commercial law, business management, administrative and industrial organization, banking, advertising and selling, among other subjects. The title page says the work was prepared by a corps of auditors, accountants, attorneys, and specialists in business methods and management. A set of numbered questions asks what a working balance sheet is and tells the reader to make one up from the trial balance prepared, supplying such additional figures as may be necessary.

The questions also ask what the reverse or slip posting system is and how it is operated. The text says the personal estate is known as the corpus, distinguishing it from the real estate. The text describes an operator seated on an elevated platform that holds the billing machine and the chair, with rollers so that it can be moved in the aisle between two rows of counters.