"The answers to the A.I.A. questions are all by H.A. Finney, as published in the Journal of accountancy, except commercial law questions from June, 1917, to May, 1920, both inclusive. The answers to these law questions ... have been supplied by Ralph J. Cummings ... with the exceptions of chapter L ... by Theodore J. Witting." -- Pref.
"Key to authors quoted": p. vii.