Definition: Accounting consistency
Transactions between two units - and between two sectors - have to be recorded in the same way, according to the same rules. For instance, interest (D.41) must be recorded on an accruals basis in both the accounts of the debtor (government for instance) and those of the creditor sectors (financial institutions, households etc.).
Eurostat, "ESA 95 manual on government deficit and debt, 2002 Edition", Office for Official Publications of the European Communities, Luxembourg, 2002, Part I