Home  Journals  International Accounting  6(138) - 2010 June

The system of national accounts for the sector of general gavernment of the Russian Federation

Available online: 7 June 2010

Subject Heading: PROBLEMS OF ACCOUNTABILITY

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 general gavernment 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 general gavernment 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 general gavernment

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

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