Definition: Account

Category: SNA 1993

Tool which records, for a given aspect of economic life, (a) the uses and resources or (b) the changes in assets and the changes in liabilities and/or (c) the stock of assets and liabilities existing at a certain time. United Nations Statistics Division, "Guide to Producing Statistics on Time-Use: Measuring Paid and Unpaid Work", ST/ESA/STAT/SER.F/93, New York, 2005
United Nations, "System of National Accounts (SNA) 1993", § 2.85 and 2.87, United Nations, New York, 1993