Main Accounts in The System
UNSNA includes the following main accounts:
- the production account (components of gross output)
- the primary distribution of income account (incomes generated by production)
- the transfers (redistribution) account (including social spending)
- the household expenditure account
- the capital account
- the (domestic) financial transactions account ("flow of funds")
- the changes in asset values account
- the assets and liabilities account (balance sheet)
- the external transactions account (balance of payments)
These accounts include various annexes and sub-accounts, and standards are also provided for input-output tables showing the transactions between production sectors.
Almost all member countries of the United Nations provide income and product accounts, but not necessarily a full set of standard accounts, or a full set of data, for the standard accounting information supplied. For example, standardized assets and liabilities accounts for households hardly exist and remain to be developed.
A recent development is the attempt to create standard accounts of strategic stocks of natural resources.
Read more about this topic: United Nations System Of National Accounts
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