Home  Journals  International Accounting  1(133) - 2010 January

The System оf National Accounts for the Sector Non-Financial Enterprises оf the Russian Federation

Available online: 26 January 2010

Subject Heading: Account problems

JEL Classification: 

The article deals with the methods of formation of the system of national accounts (SNA) for the separate sector of economy - sector of non-financial enterprises of Russia on the basis of summary tables data of financial and statistic reports of companies and further improvement of financial reports.
     The typical features of the non-financial sector of economy has been introduced its essencial characteristics and structure have been worked out. The authors show the ways for adjnsting valid financial statements to the three forms to be filled in SNA.
     Using new personal method, the authors has been made up the SNA of ten accounts on the basis of summary tables data of financial and statistic reports for 2007 for the sector in question.

Keywords: sistem of national accounts, national accounts, financial reports, macro-economic indices, the sector of economy of non-financial enterprises

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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