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System of National Accounts 2008

image of System of National Accounts 2008
The System of National Accounts, 2008 (2008 SNA) is an updated version of the System of National Accounts, 1993 (1993 SNA). The 2008 SNA starts with an introduction and an overview and then presents the accounting rules, the accounts and tables, and their integration.

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The production account

The production account is the starting point for the sequence of accounts for institutional units and sectors displaying how income is generated, distributed and used throughout the economy. Activities defined as production therefore determine the extent of GDP and the level of income for the economy. In concept, the economy-wide production account is the aggregation of a similar account for each production unit. Importantly, while production accounts can be compiled for an individual institutional unit as well as for sectors, they can also be compiled for establishments and thus for industries. It is this feature that allows the study of industrial activity in the economy and permits the compilation of supply and use tables and input-output tables.

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