The rush of entrepreneurial activity in China has been watched with interest by the financial world. This book, the result of an international symposium on Chinese accounting and financial management, assesses the little-known accounting scene in China which up until 1978 remained behind closed doors.

Divided into four sections, the volume covers:

• Chinese perspectives on accounting
• the business and financial structure of China, including the re-emergence of a Chinese stock market
• the regulatory framework of accounting in China and comparisons with...

This book is a practical textbook for first-year students. It begins by describing the nature and environment of accounting and continues with an examination of the double entry book-keeping system. There are chapters on the principles which govern accounting practice and the presentation and interpretation of accounts. Inflation accounting is also covered as are cash budgets and funds flow.

Ocean sailing needed skill, courage, and experience, and the sea chart was the tool by which ships of trade, transport, or conquest navigated. This examines the history and development of the chart and the nautical map, in both scientific and aesthetic terms as a means of safe and accurate seaborne navigation. The Italian merchant-venturers of the early thirteenth century developed the earliest "portolan" pilot charts of the Mediterranean. The subsequent speed of exploration by European seafarers to the New World, around the Cape of Good Hope, and on trade routes to the East, India, and...