ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

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Making National Accounts Useful

Making National Accounts Useful

Making National Accounts Useful Social Accounting for Developing Countries by P L Arya; Mac- millaa Company, 1976; pp 178; Rs 45. IF the national accounts of an underdeveloped country are to be prepared, it is necessary that the basic characteristics of the country are reflected in these accounts. It is no use trying to conform rigidly to the UN's System of National Accounts (SNA), which even advanced countries find difficult to adopt in all its details. An effort could be made to modify as far as possible within the general framework of the SNA. But one need not be afraid to deviate somewhat from the SNA should it be necessary for appropriately bringing out the basic characteristics of a developing country.

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