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DOUBLE ENTRY

Statistics Directorate    
Definition:
For a unit or sector, national accounting is based on the principle of double entry, as in business accounting , whereby each transaction must be recorded twice, once as a resource (or a change in liabilities) and once as a use (or a change in assets).

Source Publication:
SNA 2.57.

Hyperlink:
http://esa.un.org/unsd/sna1993/introduction.asp

Statistical Theme: National accounts

Created on Tuesday, September 25, 2001

Last updated on Tuesday, November 06, 2001