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Author: Kai Shew Chiang Kai Shew
Publisher: Shew Press
ISBN: 1406758388
Category : History
Languages : en
Pages : 347
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Book Description
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...
Author: Kai Shew Chiang Kai Shew
Publisher: Shew Press
ISBN: 1406758388
Category : History
Languages : en
Pages : 347
Get Book Here
Book Description
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...
Author: Kai-shek Chiang
Publisher:
ISBN:
Category : China
Languages : en
Pages : 347
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Book Description
Author: Jieshi Jiang
Publisher:
ISBN:
Category : China
Languages : en
Pages : 356
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Book Description
Author: Kai-shek Chiang
Publisher:
ISBN:
Category : China
Languages : en
Pages : 280
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Book Description
Author: Yi Wen
Publisher: World Scientific
ISBN: 9814733741
Category : Business & Economics
Languages : en
Pages : 336
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Book Description
The rise of China is no doubt one of the most important events in world economic history since the Industrial Revolution. Mainstream economics, especially the institutional theory of economic development based on a dichotomy of extractive vs. inclusive political institutions, is highly inadequate in explaining China's rise. This book argues that only a radical reinterpretation of the history of the Industrial Revolution and the rise of the West (as incorrectly portrayed by the institutional theory) can fully explain China's growth miracle and why the determined rise of China is unstoppable despite its current 'backward' financial system and political institutions. Conversely, China's spectacular and rapid transformation from an impoverished agrarian society to a formidable industrial superpower sheds considerable light on the fundamental shortcomings of the institutional theory and mainstream 'blackboard' economic models, and provides more-accurate reevaluations of historical episodes such as Africa's enduring poverty trap despite radical political and economic reforms, Latin America's lost decades and frequent debt crises, 19th century Europe's great escape from the Malthusian trap, and the Industrial Revolution itself.
Author: Huiyun Feng
Publisher: Springer Nature
ISBN: 9811504822
Category : Business & Economics
Languages : en
Pages : 139
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Book Description
This book intends to make sense of how Chinese leaders perceive China’s rise in the world through the eyes of China’s international relations (IR) scholars. Drawing on a unique, four-year opinion survey of these scholars at the annual conference of the Chinese Community of Political Science and International Studies (CCPSIS) in Beijing from 2014–2017, the authors examine Chinese IR scholars’ perceptions of and views on key issues related to China’s power, its relationship with the United States and other major countries, and China’s position in the international system and track their changes over time. Furthermore, the authors complement the surveys with a textual analysis of the academic publications in China’s top five IR journals. By comparing and contrasting the opinion surveys and textual analyses, this book sheds new light on how Chinese IR scholars view the world as well as how they might influence China’s foreign policy.
Author: Kai Shew Chiang Kai Shew
Publisher: Shew Press
ISBN: 1406758388
Category : History
Languages : en
Pages : 347
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Book Description
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...
Author: Min Ye
Publisher: Cambridge University Press
ISBN: 1108479561
Category : Business & Economics
Languages : en
Pages : 269
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Book Description
This investigation uses state-mobilized globalization as a framework to understand China's capitalism and emergence as a global power.
Author: Rush Doshi
Publisher: Oxford University Press
ISBN: 0197527876
Category : Political Science
Languages : en
Pages : 433
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Book Description
For more than a century, no US adversary or coalition of adversaries - not Nazi Germany, Imperial Japan, or the Soviet Union - has ever reached sixty percent of US GDP. China is the sole exception, and it is fast emerging into a global superpower that could rival, if not eclipse, the United States. What does China want, does it have a grand strategy to achieve it, and what should the United States do about it? In The Long Game, Rush Doshi draws from a rich base of Chinese primary sources, including decades worth of party documents, leaked materials, memoirs by party leaders, and a careful analysis of China's conduct to provide a history of China's grand strategy since the end of the Cold War. Taking readers behind the Party's closed doors, he uncovers Beijing's long, methodical game to displace America from its hegemonic position in both the East Asia regional and global orders through three sequential "strategies of displacement." Beginning in the 1980s, China focused for two decades on "hiding capabilities and biding time." After the 2008 Global Financial Crisis, it became more assertive regionally, following a policy of "actively accomplishing something." Finally, in the aftermath populist elections of 2016, China shifted to an even more aggressive strategy for undermining US hegemony, adopting the phrase "great changes unseen in century." After charting how China's long game has evolved, Doshi offers a comprehensive yet asymmetric plan for an effective US response. Ironically, his proposed approach takes a page from Beijing's own strategic playbook to undermine China's ambitions and strengthen American order without competing dollar-for-dollar, ship-for-ship, or loan-for-loan.
Author: Hans van de Ven
Publisher: Stanford University Press
ISBN: 0804793115
Category : History
Languages : en
Pages : 332
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Book Description
Negotiating China's Destiny explains how China developed from a country that hardly mattered internationally into the important world power it is today. Before World War II, China had suffered through five wars with European powers as well as American imperial policies resulting in economic, military, and political domination. This shifted dramatically during WWII, when alliances needed to be realigned, resulting in the evolution of China's relationships with the USSR, the U.S., Britain, France, India, and Japan. Based on key historical archives, memoirs, and periodicals from across East Asia and the West, this book explains how China was able to become one of the Allies with a seat on the Security Council, thus changing the course of its future. Breaking with U.S.-centered analyses which stressed the incompetence of Chinese Nationalist diplomacy, Negotiating China's Destiny makes the first sustained use of the diaries of Chiang Kai-shek (which have only become available in the last few years) and who is revealed as instrumental in asserting China's claims at this pivotal point. Negotiating China's Destiny demonstrates that China's concerns were far broader than previously acknowledged and that despite the country's military weakness, it pursued its policy of enhancing its international stature, recovering control over borderlands it had lost to European imperialism in the nineteenth and early twentieth century, and becoming recognized as an important allied power with determination and success.
