Governmental and National

Accounting
Prepared by: Mohamed Farouk, Ph.D.

Sample
Net exports
2

Investment expenditure

Output

Industry Sector

Trade Sector

Industry

Sector

Agricu-
lture

Sector

Trade

Sector

Change in

inventory

Gross
value
added at
market

Total
output

Total final
demand

Sales to
final
demand

Agriculture

Sector

Intermediate
output

Total
intermediate
inputs

Fixed capital
formation

Non-Factor

Net Indirect taxes

Depreciation
n
Total 1 1
Factor payments:

Salaries &

Wages

Net Interest

Total

Net rent

Total Profits

Total innut<;

Statement of National Product

Gross domestic product at market price

- Net indirect tax

= Gross domestic product at factor cost

- Depreciation

= Net domestic product at factor cost

+ Net factor payment received from abroad

= Net national product at factor cost

Statement of National Income

Domestic income
Salaries and wages
Net interest
Net rent
Total profit
Net domestic income
+ Net factor payment received from abroad
= Net national income at factor cost
El
Statement of Expenditures
Sales to final demand
Domestic investment expenditures
Fixed capital formation
Change in inventory
Net domestic investment
Gross domestic expenditure at market price
- Net indirect tax
= Gross domestic expenditure at factor cost
- Depreciation
= Net domestic expenditure at factor cost
Investment expenditure abroad
Net export
+ Net factor payment received from abroad
Net Investment abroad
= Net national expenditure at factor cost