Recorded Chinese government bookkeeping dates from the Shang Dynasty (1500 to 1000 B.C.). During that period, an emergent slave system brought about agricultural progress which necessitated accounting to track the increasing amount of wealth accumulated by the royal family. Historical records show that a decimal system was mastered and large numbers (30,000) were used in recording. However, the word "accounting" did not appear until the Periods of Spring and Autumn (770-475 B.C.). While Mencius was the earliest to include the word "accounting," it was in The Rites of Zhou that accounting activities were extensively described