This book, first published in 1941, is a comprehensive study on the native banks that linked small Chinese traders and the larger Chinese and foreign banks. It is based on extensive research in Tientsin and Peking, and a large number of interviews with native bankers, and the result is an exhaustive study on the practice.
Table of Contents
1. General Survey of the Enterprises 2. The Classification and Organization of Accounts 3. Types of Business Operated and the Entry of Transactions 4. Types of Business (cont.) 5. Determination of Net Income and Closing of Books 6. Conclusion
Li Chien Ming