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System of National Accounts refers to the specific set of accounts that a nation uses for national ''economic reporting''. The concept is analogous to the Chart of accounts used by an enterprise to classify each transaction, which enables aggregation for financial reporting. National ''economic reporting'' however has major differences. Since enterprises sell ''intermediate products'' to other enterprises who use them in their products (for example steel makers sell finished steel to automobile makers, who in turn use that steel (and many other inputs), and sell finished automobiles), a nation can't simply sum up the sales of all enterprises located in that country to arrive at a meaningful measure of national output. Without adjustment, continuing the simplified example, the value of the steel would be counted ''twice'', once as it was sold to the automaker, and a second time when the car containing the steel was sold to a consumer. National Accounting (based on Output) starts with enterprise financial statement data, but also adds significant amounts of information not contained in any audited financial statement such as structural information provided by trade organizations, periodic surveys, estimates interpolated from other direct measurements such as electricity usage, etc. The System of National Accounts guides classification and use of those various and varied data streams to facilitate aggregation and economic reporting at the national level. By comparison, enterprise financial statements are based more on direct aggregation of specific, timely, granular, transaction data. Most of the volume of transactions involve an independent second party who "concurs" with the amount reported, such as: a sale to a specific customer, cash in a specific account at a specific bank, purchase from a specific vendor, etc. Estimates are used in financial accounting, but to a much less extent than in National Economic Accounting. For example, enterprises with capital equipment estimate useful lives to estimate quarterly depreciation. The System of National Accounts is selected and maintained by each nation according to its own needs and various systems have and continue to evolve. ==Three Independent Ways to Calculate the Size of an Economy== One objective of any System of National Accounts is to help measure the size of an Economy, often at quarterly intervals. Change across time periods can then be calculated to answer questions about how much growth or contraction? The size of an Economy is measured by its Gross domestic product. GDP can be calculated in three independent ways, all of which should, in principle, give the same result. They are the production (or output or value added) approach, the income approach, and the expenditure approach. A System of National Accounts typically envisions using all three approaches, each drawing on different data streams and estimation methods, and are used to cross-check each other, to help insure overall accuracy. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「System of National Accounts」の詳細全文を読む スポンサード リンク
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