Shuji Cao
Biographic Data
| ID | 3857760 |
|---|---|
| NAME | Shuji Cao |
| GIVEN NAMES | Shuji |
| FAMILY NAME | Cao |
| SIGNATURE | CAO S |
| VERIFIED | No |
| TOTAL WORKS | 2 |
| TOTAL CITATIONS | 3 |
| AUTHOR COUNT | 2 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2015 |
| LATEST PUBLICATION YEAR | 2023 |
| H-INDEX | 1 |
Business Accounting at Fengshengtai in Late Imperial China: Is There New Evidence of Double-Entry Bookkeeping
This article analyzes the accounting treatment of sales and purchasing at the Fengshengtai Company (丰盛泰号), a salt trader from Shanxi Province. We find evidence of “dualled entry” bookkeeping in that all transactions were recorded twice. Crucially, each set of dualled entries was recorded in two distinct accounts. For example, cash transactions were recorded in a “cash flowing account” as well as a specialized flowing account. We thus argue that, …
Grain, Local Politics, and the Making of Mao's Famine in Wuwei, 1958-1961
Mao's Great Famine in Wuwei County, Anhui Province, between the years of 1958 and 1960, resulted in the deaths of about 245,000 people, a quarter of the local population. By focusing on grain production and consumption, this article adopts a local perspective to examine the county's official archives and analyse the background, rationale, and processes of local authorities that led to one of the highest death rates in the country. A local perspec…
Business Accounting at Fengshengtai in Late Imperial China: Is There New Evidence of Double-Entry Bookkeeping
This article analyzes the accounting treatment of sales and purchasing at the Fengshengtai Company (丰盛泰号), a salt trader from Shanxi Province. We find evidence of “dualled entry” bookkeeping in that all transactions were recorded twice. Crucially, each set of dualled entries was recorded in two distinct accounts. For example, cash transactions were recorded in a “cash flowing account” as well as a specialized flowing account. We thus argue that, …
Grain, Local Politics, and the Making of Mao's Famine in Wuwei, 1958-1961
Mao's Great Famine in Wuwei County, Anhui Province, between the years of 1958 and 1960, resulted in the deaths of about 245,000 people, a quarter of the local population. By focusing on grain production and consumption, this article adopts a local perspective to examine the county's official archives and analyse the background, rationale, and processes of local authorities that led to one of the highest death rates in the country. A local perspec…
Business Accounting at Fengshengtai in Late Imperial China: Is There New Evidence of Double-Entry Bookkeeping
This article analyzes the accounting treatment of sales and purchasing at the Fengshengtai Company (丰盛泰号), a salt trader from Shanxi Province. We find evidence of “dualled entry” bookkeeping in that all transactions were recorded twice. Crucially, each set of dualled entries was recorded in two distinct accounts. For example, cash transactions were recorded in a “cash flowing account” as well as a specialized flowing account. We thus argue that, …
Chinese history and philosophy (2 works) · Economics (2 works) · Law (2 works) · Law (2 works) · Political science (2 works) · Accounting (1 works) · Accounting (1 works) · Archaeology (1 works) · Bookkeeping (1 works) · Business (1 works)