United Nations System of National Accounts - Main Accounts in The System

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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