National accounting handbook for practical compilation

Preface and acknowledgement………… 2 Table of Contents 6 Chapter 1. Structure of National Accounts 24 1.1 Introduction 24 1.2 Coverage of the System of National Accounts 27 1.3 The Compilation procedure of integrated economic accounts 30 Chapter 2. Understanding basic concepts of national accounts 33 2.1 The production boundary 33 2.2 Product Balances 34 2.3 Types of taxes and subsidies 37 2.3.1 Types of taxes 38 2.3.1.1 Taxes on products 39 2.3.1.2 Gross or net recording of value added tax 43 2.3.1.3 Special types of taxes 44 2.3.2 Types of subsidies 45 2.4 Types of prices applied in the SNA 45 2.4.1 Valuation method in business accounting 45 2.4.2 Types of prices applied in the SNA 47 2.4.2.1 Basic price 47 2.4.2.2 Producer’s price 48 2.4.2.3 Purchaser’s price 48 2.5 Product balance reflecting the types of prices 49 2.5.1 The goods and services account, gross value-added, and GDP 51 2.5.2 Components of gross value-added 54 2.6 Residence and GDP 55 2.7 Establishments and industries, institutional units and institutional sectors 56 2.7.1 Establishments and industries 56 2.7.2 Institutional units and institutional sectors 58 2.8 Types, valuation and use of output 59 2.8.1 Types and valuation of output 60 2.8.2 Use of output 62 Chapter 3. Supply and use tables: their functions and structure 65 3.1 Functions of supply and use tables 65 3.2 Structure of supply and use tables 66 3.2.1 Structure of the supply table 67 3.2.2 Structure of the use table 68 3.3 Structure of supply and use tables reflecting the types of prices 70 3.4 Valuation criteria for each component in supply and use tables 74 3.4.1 Valuation of components in the supply table 74 3.4.2 Valuation of components in the use table 74 Chapter 4. Components of the supply table 77 4.1 Output 77 4.1.1 Market output 78 4.1.2 Non-market output 83 4.1.3 Output for own final use 86 4.1.4 Estimation methods of output by industries 88 4.2 Imports 90 4.3 Trade margin and transport margin 94 4.3.1 Trade margins 95 4.3.1.1 Definition of trade margin 95 4.3.1.2 Allocation of trade margins 96 4.3.2 Transport margins 98 4.3.2.1 Definition of transport margin 98 4.3.2.2 Allocation of transport margins 101 4.4 Taxes on products and subsidies on products 102 4.4.1 Types of taxes on products 102 4.4.2 Types of subsidies on products 103 4.5 Adjustment of ownership transfer cost 104 4.6 Example of the supply table 105 Annex to chapter 4: Merchanting, Goods sent abroad for processing, and Factoryless goods producers 106 Chapter 5. Components of the use table 117 5.1 Intermediate consumption 117 5.1.1 Types of intermediate consumption 118 5.1.2 Valuation of intermediate consumption 119 5.1.3 Estimation of intermediate consumption 119 5.2 Final consumption expenditure 121 5.2.1 Household final consumption expenditure 122 5.2.1.1 Estimation method of household final consumption expenditure 123 5.2.1.2 Actual final consumption of households 124 5.2.1.3 COICOP Classification of households’ expenditure 124 5.2.2 Final consumption expenditure of general government 126 5.2.2.1 Estimation method of government’s final consumption expenditure 126 5.2.2.2 Individual consumption versus collective consumption of general government 127 5.2.2.3 COFOG classification of government expenditure 127 5.2.3 Final consumption expenditure of NPISHs 129 5.2.3.1 COPNI classification of NPISHs’ expenditure 129 5.3 Gross capital formation 130 5.3.1 Gross fixed capital formation 131 5.3.2 Changes in inventories 136 5.3.2.1 Types of inventories 136 5.3.2.2 Valuation of changes in inventories 138 5.3.2.3 Estimation method of changes in inventories 140 5.3.3 Acquisition less disposal of valuables 140 5.3.3.1 Valuation and accounting for acquisitions less disposals of valuables 141 5.4 Exports 141 5.5 Gross value added 142 5.5.1 Compensation of employees 143 5.5.2 Other taxes on production and other subsidies on production 144 5.5.3 Operating surplus and mixed income 145 5.5.4 Consumption of fixed capital 146 5.6 Example of t…

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