The Journal of Income and Wealth
  • Year: 2006
  • Volume: 28
  • Issue: 1

1993 system of national accounts-sequence of accounts for non-departmental commercial undertakings

  • Author:
  • Rajiv Sharma, Sunita Chitkara
  • Total Page Count: 16
  • Page Number: 31 to 46

JEL Classification: E01

Abstract

At present the Central Statistical Organisation(CSO) brings out the three sets of accounts namely Production Account, Income & Outlay Account and Capital Finance Account for Non-Departmental Financial and Non-Financial enterprises in the National Accounts Statistics(NAS) based on the framework of the 1968 System of National Accounts(SNA). An attempt is made to present the sequence of accounts for Financial and Non-Financial Non –Departmental Commercial Undertakings within the integrated framework envisaged in the 1993 SNA.