The New National Accounts

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The New National Accounts

An Introduction to the System of National Accounts 1993 and the European System of Accounts 1995

9781840641578 Edward Elgar Publishing
Dudley Jackson, Professor of Economics, University of Wollongong, Australia
Publication Date: 2000 ISBN: 978 1 84064 157 8 Extent: 424 pp
A new international standard of national accounts is being implemented worldwide under the auspices of the United Nations. The New National Accounts is an authoritative introduction to this new system and provides a comprehensive explanation, with illustrative data, of the accounts and accounting concepts that all countries will use in the future.  

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A new international standard of national accounts is being implemented worldwide under the auspices of the United Nations. The New National Accounts is an authoritative introduction to this new system and provides a comprehensive explanation, with illustrative data, of the accounts and accounting concepts that all countries will use in the future.  

The book assumes no previous knowledge of either economics or national accounting. Beginning with an overview of the entire structure of the new system of accounts, both for flow transactions and their derived balancing items and also for stocks of economic assets and liabilities, Dudley Jackson explains the system’s main balancing item – gross value added – and its relation to gross domestic product, to final expenditures, to primary incomes and to transfer payments. The book concludes by explaining the accumulation accounts and the resulting ‘wealth of the nation’ as recorded in the new system’s balance sheets.

The New National Accounts will be essential reading for both students and practitioners concerned with macroeconomics, economic policy, national accounting and comparative studies of the economic performance of advanced and developing countries.
Critical Acclaim
‘It was a pleasure to read this book and to review it . . . this is a standalone book and an excellent introduction to national accounts . . . I recommend its reading with enthusiasm.’
– Kishori Lal, Economic Systems Research

‘Readers with a background in the subject will find the topics covered in the volume familiar. Others will find it a good place to begin. All will find thorough coverage of national income accounting with many illustrations using data from the UK and Australia.’
– E.L. Whalen, Choice
Contents
Contents: 1. The Economy and the Sequence of Accounts 2. Gross Value Added and Gross Domestic Product 3. Final Expenditure and Gross Domestic Product 4. Taxes on Products and the Valuation of Gross Domestic Product 5. External Transactions, the Balance of Primary Incomes and Gross National Income 6. General Government, Households and Disposable Income 7. Gross Saving and the Accumulation of Assets Index
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