Autonomous Items Vs Accommodating Items = ee ta ree Meaning Autonomous items refer to those Accommodating items refer to the international economic transactions, | transactions that are undertaken to which take place due to some economic | cover deficit or surplus in autonomous motive such as profit maximisation, transactions. Effect on BOP account Autonomous transactions are inde- Accommodating transactions are pendent of the state of BOP account. _ undertaken to maintain the balance in BOP account. : Current/Capital Autonomous transactions take place on | Accommodating transactions take place Account both current and capital accounts, only on capital account. a Alternate Name These items are also known as‘above the | These items are also known as‘below the line items. line items, 80P is always Balanced in Accounting Sense As stated before, BOP is based on the principles of double entry system. Any deficit or surplus