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Unit-4: Sectorial Accounting

saving is present one side of the table. It does because that saving account is related to transaction of Notes
money aspect of transaction.
In following table actually show the equilibrium of total investment and total savings. The right
hand side of table shows the personal saving, savings of corporation and loss of government. In total
investment involve the foreign investment, pure change in residual material and business purchasing
of capital things and foreign exchange. So by the above five sector’s account are show the structure
of economy.
Account of total saving and exchange 1991-92

(Money in lacs)
1. Purchasing on 1. Savings of corporation
bussiness capital things 6,000 (i) Profit which cannot 4,100
2. Pure change in residual distribute
material (ii) Change in the 800
3. Pure foreign exchange 3,500 price of residual
4. Total Investment material
3,900 (iii) Forein branch 200
13,400 profit
(iv) Capital 100
depreciation
discounting
3,000
2. Personal saving
3. Goverment loss 11,100
4. Total saving -1,800
13,400

4.6 Meaning of Social Accounting or National Income Accounting

Social accounting describes the all economy of economic activities as statistic-description, describe
their mutual relations and present the structure of their analysis. According to A.D. P.Cock and
Kapoor- “Social accounting is related to the activities of people and human institution of statistical
description that it helpful to understand the causation of whole economy, but within the social
accounting the field of study is not only involve the action of statistics description but involve the
collective information for the analysis of causation of economy”. In simple words, social accounting
is the way to understand the economic situation of whole economy in terms of statistics by describing
several of economy and their inter-relationship.
Social accounting is addressing with the name of national income accounting, economical accounting
political math etc.

4.7 Presentation of Social Accounts

Social accounts are keeping by double account method similar with private and business accounts
and social accounts are presents as the table of social accounts. This table is call social account. In the
rows of this table presents the receiving of different fields basics of and columns in debtors of different
fields. The records of every entry show in a special rows and special column. Social accounts is free

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