EN/AGNA/2014/Doc/03
African Group on National Accounts Meeting
African Project on the
Implementation of the 2008 System of National Accounts
Handbook on Use of Administrative Statistics in National Accounts Relevant to African
Countries
3-6 February 2014
Addis Ababa, Ethiopia
Handbook on Use of Administrative Statistics in National Accounts Relevant to African
Countries
I.
Introduction
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II.
Scope and objectives of the handbook
Structure of chapters
Data sources for compiling national accounts
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III.
Censuses
Surveys
Administrative statistics
Other ad hoc sources
Use of government accounts for national accounts
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Concept of general government in national accounts
Distinction between administrative departments and departmental enterprises
Sources of government accounts
Government Finance Statistics
Structure of government accounts, standardised general ledger codes for government
revenues and expenditures
Concordance between general ledger codes and national accounts codes
(classifications of transactions)
Estimation of output (including CFC), consumption expenditure, and sequence of
accounts from government accounts
African country practices
(References to prepare the chapter:
o 1993/2008 SNA
o Eurostat: Essentials of national accounts building
o GFS manual)
IV.
Use of annual financial statements of financial companies for national accounts
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Concept and coverage of financial sector in national accounts
Sources of annual financial statements of financial companies – consolidated and
individual companies
Structure of financial statements of financial companies
o Income and expenditure statement / profit and loss account
o Balance sheet
o Cash flow statement
o Explanatory notes
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Concordance between the financial statements and national accounts codes
(classifications of transactions or intermediate accounts)
Estimation of aggregates and sequence of accounts from financial statements of financial
companies
African country practices
(References to prepare the chapter:
o UN-ECB (2013): Handbook of National Accounting: “Financial Production,
Flows and Stocks in the System of National Accounts”
o UN (2000): Links between Business accounting and National accounting
o 1993/2008 SNA
o Eurostat: Essentials of national accounts building)
V.
Use of annual financial statements of non-financial companies for national accounts
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Concept and coverage of non-financial sector in national accounts
Sources of annual financial statements of non-financial companies – consolidated and
individual companies
Structure of financial statements of non-financial companies
o Income and expenditure statement / profit and loss account
o Balance sheet
o Cash flow statement
o Explanatory notes
Concordance between the financial statements and national accounts codes
(classifications of transactions or intermediate accounts)
Estimation of aggregates and sequence of accounts from financial statements of nonfinancial companies
African country practices
(References to prepare the chapter:
 UN (2000): Links between Business accounting and National accounting
 1993/2008 SNA
 Eurostat: Essentials of national accounts building)
VI.
Use of Income Tax statistics in national accounts
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Concept and coverage of tax data
Sources of data
Structure of tax data
o Classification of income tax payers
o Availability of data – output, value added, tax collected by products
Estimation of select items of aggregates using tax data
African country practices
(References to prepare the chapter:
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VII.
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1993/2008 SNA
OECD NOE handbook – Chapter 4)
Use of Value Added Tax statistics in national accounts
Concept and coverage of tax data
Sources of data
Structure of tax data
o Classification of VAT by product
o Availability of data – output, value added, tax collected by products
Estimation of select items of aggregates using tax data
African country practices
(References to prepare the chapter:
 1993/2008 SNA
 OECD NOE handbook – Chapter 4)
VIII. Use of external trade statistics for national accounts
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Concept and coverage of external trade statistics
Sources of data
Classification of trade statistics, valuation and coverage, data by products
Concordance between the trade and national accounts codes
Estimation of aggregates and sequence of accounts
African country practices
(References to prepare the chapter:
 1993/2008 SNA
 Eurostat: Essentials of national accounts building)
 International Merchandise Trade Statistics: Concepts and Definitions, United Nations
IX.
Other administrative statistics in national accounts
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Vehicle registration
Building permits
Construction completion certificates
Other
African country practices
Annex A Brief overview of national accounts
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Structure of SNA
o Categories, classifications and accounting rules
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Economic agents (subjects):
Flows and stocks
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Purposes
Accounting rules
o The central framework (the accounts)
o Volume measures and measures in real terms: population & employment tables
o Flexibility
Important Macro-economic Aggregates
2008 SNA changes affecting GDP estimates
Milestones and Minimum Requirement of Datasets for implementing 2008 SNA
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