This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1917 edition. Excerpt: ... (6) Columns for Discount on Purchases and Discount on Notes on the same side of the Cash Book; (c) Columns for Discount on Sales and Cash Sales on the debit side of the Cash Book; (d) Departmental columns in the Sales Book and in the Purchase Book. Controlling Accounts.--The addition of special columns in books of original entry makes possible the keeping of Controlling Accounts. The most common examples of such accounts are Accounts Receivable account and Accounts Payable account. These summary accounts, respectively, displace individual customers' and creditors' accounts in the Ledger. The customers' accounts are then segregated in another book called the Sales Ledger or Customers' Ledger, while the creditors' accounts are kept in the Purchase or Creditors' Ledger. The original Ledger, now much reduced in size, is called the General Ledger. The Trial Balance now refers to the accounts in the General Ledger. It is evident that the task of taking a Trial Balance is greatly simplified because so many fewer accounts are involved. A Schedule of Accounts Receivable is then prepared, consisting of the balances found in the Sales Ledger, and its total must agree with the balance of the Accounts Receivable account shown in the Trial Balance. A similar Schedule of Accounts Payable, made up of all the balances in the Purchase Ledger, is prepared, and it must agree with the balance of the Accounts Payable account of the General Ledger." The Balance Sheet.--In the more elementary part of the text, the student learned how to prepare a Statement of Assets and Liabilities for the purpose of disclosing the net capital of an enterprise. In the present chapter he was shown how to prepare a similar statement, the Balance Sheet. For all practical...

"Excellent." The Economist "A gripping account." South China Morning Post "Well worth reading." The Morning Star "A persuasive and readable narrative." History Today "Elegantly written." The Tablet "An excellent study." The Chartist "Engaging." Asia Times The events of 1949 in China reverberated across the world and throughout the rest of the century. That tumultuous year saw the dramatic collapse of Chiang Kai-shek's 'pro-Western' Nationalist government, overthrown by Mao Zedong and his communist armies, and the foundation of the People's Republic of China. China 1949 follows the huge military forces that tramped across the country, the exile of once-powerful leaders and the alarm of the foreign powers watching on. The well-known figures of the Revolution are all here. But so are lesser known military and political leaders along with a host of 'ordinary' Chinese citizens and foreigners caught in the maelstrom. They include the often neglected but crucial role played by the 'Guangxi faction' within Chiang's own regime, the fate of a country woman who fled her village carrying her baby to avoid the fighting, a prominent Shanghai business man and a schoolboy from Nanyang, ordered by his teachers to trek south with his classmates in search of safety. Shadowing both the leaders and the people of China in 1949, Hutchings reveals the lived experiences, aftermath and consequences of this pivotal year -- one in which careers were made and ruined, and popular hopes for a 'new China' contrasted with fears that it would change the country forever. The legacy of 1949 still resonates today as the founding myth, source of national identity and root of the political behaviour of modern China. Graham Hutchings has written a vivid, gripping account of the year in which China abruptly changed course, and pulled the rest of world history along with it.

The Western literature on the history of Chinese economic thought is sparse, and comparisons with the history of Western economic thought even more so. This pioneering book brings together Western and Chinese scholars to reflect on the historical evolution of economic thought in Europe and China. The international panel of contributors cover key topics such as currency, usury, land tenure, the granary system, welfare, and government, and special attention is given to monetary institutions and policies. The problem of "good government" emerges as the unifying thread of a complex analysis that includes both theoretical issues and applied economics. Chinese lines of evolution include the problem of the agency of the State, its ideological justification, the financing of public expenditure, the role played by the public administration, and the provision of credit. The early radical condemnation of usury in the Near East and in the West gives way to theoretical justifications of interest-taking in early capitalist Europe; they, in turn, lead to advances in mathematics and business administration and represent one of the origins of modern economic theory. Other uniting themes include the relationship between metallic and paper money in Chinese and European experiences and the cross-fertilization of economic practices and ideas in the course of their pluri-millennial interactions. Differences emerge; the approach to the organization of economic life was, and still is, more State-centred in China. The editors bring together these analytical threads in a final chapter, opening wider horizons for this new line of comparative economic research which is important for the understanding of modern ideological turns. This volume provides valuable reading for scholars in the history of economic thought, economic history and Chinese studies.

After the 1911 fall of the Manchus came the most hideous breakdown in Chinese history. Sheridan, a Northwestern University scholar, concentrates on the Kuomintang movement of Chiang Kai-shek, insisting that we judge a political force by whether it solves the problems posed to it, not, as Chiang's partisans prefer, by means of what-if's. Sheridan's focus on the KMT brings more to light than do many surveys of Mao's revolutionaries. The KMT failed either to create an effective dictatorship or to mobilize fascist passions which could ensure willingness to "sacrifice." Thus the difficulty in squeezing enough wealth out of the peasantry to meet a foreign debt which totaled half the national revenue. The KMT did ensure that forced opium production took up at least a fifth of Chinese cropland by the 1929-1933 period, and they consolidated a soldier recruitment system that approximated Nazi roundups. However, the book underlines Chiang's failure to give the masses a ""Strength through Joy"" spirit; and, as wartime inflation of 300% gave way to postwar collapse, the anti-Communist pitch became emptier and emptier. The Kuomintang turned into a mere holding operation and faded into chaos. Sheridan gives a strong sense of the rapine of the warlords who were Chiang's off-and-on allies, and of the feeble heritage of Sun Yat-sen's patriotic platitudes. He leaves out explicit investigation of the international context while underlining, more than most writers, Chiang's commitment to repay external debt at the expense of the Chinese people. A sound and striking approach to these decades of desperation in the lives of a quarter of the human population—if not bypassed in the glut of "China books," it may encourage students and academics to go further. —Kirkus Reviews

‘Churchill, Eden and Indo-China, 1951-1955’ offers a systematic approach to pertinent international politics, providing a historiography and assessing the impact of events such as the Cold War and the Second World War within the context of the governments of Churchill and Eden. Revisiting Churchill's wartime helmsmanship in order to shed further light on his post-war administration, Nông Dân provides a greater historical awareness of the broad international context of decolonized Indo-China and South East Asia.

‘Churchill, Eden and Indo-China, 1951-1955’ offers a systematic approach to pertinent international politics, providing a historiography and assessing the impact of events such as the Cold War and the Second World War within the context of the governments of Churchill and Eden. Revisiting Churchill's wartime helmsmanship in order to shed further light on his post-war administration, Nông Dân provides a greater historical awareness of the broad international context of decolonized Indo-China and South East Asia.

An extensively researched, comprehensive biography of Chinese Nationalist leader Chiang Kai-shek, one of the twentieth century's most powerful and controversial figures Chiang Kai-shek (1887-1975) led the Republic of China for almost fifty years, starting in 1926. He was the architect of a new, republican China, a hero of the Second World War, and a faithful ally of the United States. Simultaneously a Christian and a Confucian, Chiang dreamed of universal equality yet was a perfidious and cunning dictator responsible for the deaths of over 1.5 million innocent people. This critical biography is based on Chiang Kai-shek's unpublished diaries, his extensive personal files from the Russian archives, and the Russian files of his relatives, associates, and foes. Alexander V. Pantsov sheds new light on the role played by the Russians in Chiang's rise to power in the 1920s and throughout his political career--and indeed the Russian influence on the Chinese revolutionary movement as a whole--as well as on Chiang's complex relationship with top officials of the United States. It is a detailed portrait of a man who ranks with Stalin, Roosevelt, Hitler, Churchill, and Gandhi as leaders who shaped our world.