System Of National Accounts - United Nations
System of National Accounts 2008System nalMonetary FundUSD 150ISBN 978-92-1-161522-7Printed at the United Nations, New York08-44065 — December 2009 — 6,750Organisation forEconomicCo-operation andDevelopmentEuropean CommissionInternational Monetary FundUnited NationsWorld BankOrganisation for EconomicCo-operation and DevelopmentUnited NationsWorld Bank
System ofNationalAccounts2008European CommissionOrganisation for EconomicCo-operation and DevelopmentInternational Monetary FundUnited NationsNew York, 2009World Bank
European CommissionInternational Monetary FundPrint stock code SNA EA 2008 001Organisation for Economic Co-operation and DevelopmentOECD Code 302009191P1United NationsSales No. E.08.XVII.29,document symbol ST/ESA/STAT/SER.F/2/Rev.5World BankISBN 978-92-1-161522-7Copyright 2009European Communities,International Monetary Fund,Organisation for Economic Co-operation and Development,United Nations andWorld BankAll rights reserved
ForewordThe System of National Accounts, 2008 (2008 SNA) is a statistical framework that provides acomprehensive, consistent and flexible set of macroeconomic accounts for policy making, analysis and research purposes. It has been produced and is released under the auspices of the UnitedNations, the European Commission, the Organisation for Economic Co-operation and Development, the International Monetary Fund and the World Bank Group. It represents an update,mandated by the United Nations Statistical Commission in 2003, of the System of National Accounts, 1993, which was produced under the joint responsibility of the same five organizations. Like earlier editions, the 2008 SNA reflects the evolving needs of its users, new developments in the economic environment and advances in methodological research.A working group, comprising representatives of each of our organizations, managed and coor dinated the work. National statistical offices and central banks from countries throughout the world made valuable contributions. Expert groups carried out research on the issuesbeing reviewed. An advisory expert group was established to provide expert opinions from abroad range of countries. During the update work, the recommendations and the updated textwere posted on the website of the United Nations Statistics Division for worldwide comment,thereby achieving full transparency in the process.The 2008 SNA is intended for use by all countries, having been designed to accommodate theneeds of countries at different stages of economic development. It also provides an overarchingframework for standards in other domains of economic statistics, facilitating the integration ofthese statistical systems to achieve consistency with national accounts.At its fortieth session, the Statistical Commission unanimously adopted the 2008 SNA as theinternational statistical standard for national accounts. We encourage all countries to compileand report their national accounts on the basis of the 2008 SNA as soon as possible.BAN Ki-moonSecretary-GeneralUnited NationsJosé Manuel BarrosoPresidentEuropean CommissionDominique Strauss-KahnManaging DirectorInternational Monetary FundAngel GurríaSecretary-GeneralOrganisation for EconomicCo-operation andDevelopmentRobert B. ZoellickPresidentThe World Bank Group
Summary table of contentsForeword. iiiTable of contents . viiList of tables. xliList of figures . xlvPreface . xlviiList of abbreviations and acronyms . lvChapter 1: Introduction .1Chapter 2: Overview .15Chapter 3: Stocks, flows and accounting rules .39Chapter 4: Institutional units and sectors .61Chapter 5: Enterprises, establishments and industries .87Chapter 6: The production account .95Annex to chapter 6: Separating output due to storage from holding gains and losses. 127Chapter 7: The distribution of income accounts .131Chapter 8: The redistribution of income accounts .157Chapter 9: The use of income accounts .179Chapter 10: The capital account .195Chapter 11: The financial account .219Chapter 12: The other changes in assets accounts .237Chapter 13: The balance sheet .257Chapter 14: The supply and use tables and goods and services account .271Chapter 15: Price and volume measures .295Chapter 16: Summarizing and integrating the accounts .325Chapter 17: Cross-cutting and other special issues .341Chapter 18: Elaborating and presenting the accounts .395Chapter 19: Population and labour inputs .405Chapter 20: Capital services and the national accounts .415Chapter 21: Measuring corporate activity .427Chapter 22: The general government and public sectors .435Chapter 23: Non-profit institutions .455Chapter 24: The households sector .461Chapter 25: Informal aspects of the economy .471Chapter 26: The rest of the world accounts and links to the balance of payments .483Chapter 27: Links to monetary statistics and the flow of funds .499Chapter 28: Input-output and other matrix-based analyses .507Chapter 29: Satellite accounts and other extensions .523Annex 1:The classification hierarchies of the SNA and associated codes . 545Annex 2: The sequence of accounts .561Annex 3: Changes from the 1993 System of National Accounts .581Annex 4: Research Agenda .603References . 611Glossary. 617Index . 635v
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Table of contentsList of tables .xliList of figures .xlvPreface .xlviiList of abbreviations and acronyms .lvChapter 1: Introduction .1A.B.What is the System of National Accounts? .1The conceptual elements of the SNA .21.2.3.Activities and transactions . 2The institutional sectors of the economy .2Accounts and their corresponding economic activities.2The goods and services account . 3The sequence of accounts . 3Current accounts . 3Accumulation accounts . 3Balance sheets . 4Other accounts of the SNA . 4Supply and use tables. 4Accounts in volume terms. 4C.Uses of the SNA .41.2.3.D.Monitoring the behaviour of the economy. 4Macroeconomic analysis.5International comparisons .5The boundaries of the SNA.61.2.Non-monetary transactions . 6The production boundary .6Household production. 6Other production boundary problems. 73.4.5.6.The consumption boundary.7The asset boundary.7National boundaries .7Final consumption, intermediate consumption and gross fixed capital formation .8Human capital. 8Repairs, maintenance and gross fixed capital formation . 8E.The SNA as a coordinating framework for statistics .91.2.F.Links with business accounting.101.G.H.Harmonization between different statistical systems. 9The use of microdata for macroeconomic accounting .9International accounting standards. 11Expanding the scope of the SNA .11The SNA and measures of welfare .121.2.3.4.Qualifications to treating expenditure as a welfare measure . 12Unpaid services and welfare .12The impact of external events on welfare .12The impact of externalities on welfare.12vii
System of National Accounts5.6.Non-economic impacts on welfare.13Welfare indicators and macroeconomic aggregates.13Chapter 2: Overview .15A.Introduction .151.2.B.Analysing flows and stocks.15Recording flows and stocks.16The conceptual elements of the SNA.171.Institutional units and sectors. 17Institutional sectors . 17Delimitation of the total economy and the rest of the world . 172.Transactions and other flows.17Main types of transactions and other flows . 18Characteristics of transactions in the SNA . 193.4.Assets and liabilities.19Products and producing units .19Products. 19Producing units .
Organisation for Economic Co-operation and Development United Nations World Bank System of National Accounts 2008 Printed at the United Nations, New York 08-44065 —December 2009 — 6,750 USD 150 ISBN 978-92-1-161522-7. European Commission International Monetary Fund Organisation for Economic United Nations Co-operation and Development World Bank New York, 2009 System of National Accounts .
Context Business financial accounts and national accounts have been harmonized and aligned in order for business accounts to feed into the statistical production process of the System of National Accounts. With more and more businesses beginning to undertake sustainability accounting and reporting, there is now an opportunity to align business sustainability accounts, as they pertain to .
chart of accounts from a legacy system. You first need to create a new company database with a user-defined chart of accounts. You can also use DTW to add accounts to an existing chart of accounts, including a chart of accounts based on the default localization template. Use
of SHA 1.0 in 2000 and the Producer's Guide in 2003. . and Health Satellite Accounts (2005): Application in Low- and Middle-Income Countries 3 to the developing-country context - a "how to" version of SHA called National Health Accounts (NHA) that increased the approach's utility and . methodological standards in National Accounts .
Accounts receivable 100 Sales 100 Accounts Receivable Allowance for Doubtful Accounts Beg. 500 25 Beg. End. 600 25 End. Sale 100 Slide 7-22 UCSB, Anderson Accounting for A/R and Bad Debts Collected of 333 on account ? Cash 333 Accounts receivable 333 Accounts Receivable Allowance for Doubtful Accounts Beg. 500 25 Beg. End.
Accounts Branch Sh. Ajay Bartwal JDFCCA (Accounts Dte) Room No. 417 Rly. No. (030) 47018 P&T (011) 23047044 ajay.bartwal@gmail.com 2 ACCOUNTS Sh. Sudhir Kumar Pay & Accounts Officer Room No. 21, Ground Floor Rly. No. (030) 43655, 45301 P&T (011)23388674 sudhir.kumar1708@gov.in Accounts Branch Sh. Ajay Bartwal JDFCCA (Accounts Dte)
Because every business transaction affects at least two accounts, our accounting system is known as a double-entry system. (You can refer to the company's chart of accounts to select the proper accounts. Accounts may be added to the chart of accounts when an appropriate account cannot be found.)
1. Creating H.O.D accounts 2. Can reset the password of the H.O.D accounts in-case it is forgotten. Actions to be performed by the “H.O.D Accounts” After creating the H.O.D accounts by the principal of the college, the credentials will be securely communicated by the
Certifications: American Board of Radiology Academic Rank: Professor of Radiology Interests: Virtual Colonoscopy (CT Colonography), CT Enterography, Crohn’s, GI Radiology, (CT/MRI), Reduced Radiation Dose CT, Radiology Informatics Abdominal Imaging Kumaresan Sandrasegaran, M.B., Ch.B. (Division Chair) Medical School: Godfrey Huggins School of Medicine, University of Zimbabwe Residency: Leeds .
