Importance The article focuses on the relationship between accounting and national bookkeeping practices. Objectives The research qualifies the accounting practice as the methodological basis for national bookkeeping. To reach the objective, I address a number of tasks in the course of the research. Methods I applied a systems approach, since the research focused on isomorphism of a mathematical correlation of corporate financial reporting indicators and a mathematical correlation of indicators of national accounts of Russia's economy. The research also actively involves the method of scientific abstraction and historical method. Results As a result of the research, I forged a primitive version of the theoretical model of the accounting process, primitive version of the theoretical model for the process of compiling the national accounts, economic explanation for Gross Domestic Product estimation through three methods and their equal results. The primitive version of the theoretical model for the accounting process can be used for teaching the accounting course. The model coupled with that of the theoretical model for national account preparation and explanation for the equality of the above results can be used to give classes of national bookkeeping practices and economic theory.
Keywords: national bookkeeping, accounting methodology unity, national economic accounting, statistical accounting
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