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Definition: Double-entry bookkeeping
Category: SNA
For a unit or sector, national accounting is based on the principle of double entry, as in business accounting, whereby each transaction must be recorded twice, once as a resource (or a change in liabilities) and once as a use (or a change in assets). This definition is used both in SNA 1993 and in SNA 2008. http://ec.europa.eu/eurostat/ramon/statmanuals/files/SNA2008.pdf United Nations, System of National Accounts (SNA) 1993
Source:
European Commission (Eurostat), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (Statistics Division), World Bank, "System of National Accounts 2008", United Nations, New York, 2009
European Commission (Eurostat), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (Statistics Division), World Bank, "System of National Accounts 2008", United Nations, New York, 2009
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