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PRINCIPE QUADRUPLE ENTREE [1 record]

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Record 1 2003-02-12

English

Subject field(s)
  • National Accounting
CONT

The equivalence between capital and financial account balancing items is inherent in the [System of National Accounts], which is based on the quadruple entry principle. According to this principle, each transaction has to be recorded twice in the accounts of the involved agents: once as a resource (or change of liabilities) and once as a use (or change in assets). As a consequence, with the exception of financial transactions whose counterpart is a financial transaction, and thus do not affect financial balances, any transaction alters, by the same amount, both financial and the capital account balance of the involved sectors.

French

Domaine(s)
  • Comptabilité nationale

Spanish

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