This Handbook is part of a series of handbooks in support of the implementation of the 1993 System of National Accounts. This handbook attempts to cover the conceptual and practical aspects of linking business accounts to national accounts through countries' experiences. From the Handbook, one learns how to read financial statements of corporations, the similarities and differences between concepts in business accounts and economics and the necessary adjustments to be made to business accounts to obtain national accounts for economic analysis. The main target audience for this handbook is staff responsible for the compilation of national accounts and survey specialists.

This handbook focuses on household sector accounts and their possible extensions as described in the System of National Accounts 1993. It describes the experiences of countries with regard to conceptual and compilation issues of household sector and satellite accounting. Volume 1 focuses on the concept of the informal sector, presents country and case studies on the compilation of household sector accounts, and describes the links of the household sector with other selected sectors.

This handbook focuses on household sector accounts and their possible extensions as described in the System of National Accounts 1993. It describes the experiences of countries with regard to conceptual and compilation issues of household sector and satellite accounting. Volume 1 focuses on the concept of the informal sector, presents country and case studies on the compilation of household sector accounts, and describes the links of the household sector with other selected sectors.

This technical report,based on the 1993 System of National Accounts, provides a general framework in which the multitude of worldwide experiences in the field of national accounts compilation can be incorporated and thus can be compared and discussed for the benefit of political and technical decision makers. It discusses the national compilation approach, the statistical requirements and analytical features of alternative options, and the concept of national accounts and supporting data compilation cycles. In addition, the report includes two annexes. Annex I presents a summary of practical experiences acquired during the tests of the compilation approach carried out by the United Nations Statistical Department in a number of country projects. Annex II presents, in an illustrative manner, some types of statistical discrepancies that may emerge. It also shows how a reconciliation strategy may be defined to eliminate these discrepancies.