GRADE 11 ECONOMICS

Chapter 7: National Income Accounting

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Meaning of National Income

National Income refers to the total income earned by all individuals of a country in one year.

Main Concepts of National Income

GDP (Gross Domestic Product)

Market value of all final goods and services produced within the country in a year.

GDP = P₁Q₁ + P₂Q₂ + … + PₙQₙ

GNP (Gross National Product)

GDP plus net factor income from abroad.

GNP = GDP + NFIA
Where, NFIA = Net Factor Income from Abroad

NNP (Net National Product)

GNP minus depreciation (wear and tear of capital).

NNP = GNP – Depreciation

NI (National Income)

NNP at factor cost = NNP – indirect taxes + subsidies.

NI = (W + R + I + P) + NFIA
NI = National Income
W = Wages and salaries
R = Rent
I = Interest
P = Profit
NFIA = Net Factor Income from Abroad

PI (Personal Income)

Total income received by individuals before paying direct taxes.

PI = NI – Undistributed Profit – Corporate Tax – Social Security + Transfer Payments

DI (Disposable Income)

Income left after paying direct taxes.

DI = PI – Direct Taxes

PCI (Per Capita Income)

Average income per person in a year.

PCI = NI ÷ Total Population

Nominal GDP, Real GDP, and GDP Deflator

Nominal GDP

GDP measured at current year prices.

Real GDP

GDP measured at base year prices (shows actual growth).

GDP Deflator

Measures price changes (inflation) between base year and current year.

GDP Deflator = (Nominal GDP ÷ Real GDP) × 100

Methods of Measuring National Income

Product Method

National income = total value of final goods & services

Final Product Method: Value of all final goods and services
Value Added Method: Sum of value added at each production stage
Gross Value Added = Value of Output – Cost of Intermediate Goods

Income Method

National income = sum of all incomes earned

Includes:
Wages and salaries
Rent
Interest
Profit
Net indirect taxes
Net income from abroad
Depreciation

Expenditure Method

National income = total expenditure on final goods and services

Components:
Personal consumption
Government expenditure
Private investment
Net exports (export–import)
Net indirect taxes
Net income from abroad
Depreciation

Calculation of National Income

Product Method

GDP = P₁Q₁ + P₂Q₂ + … + PₙQₙ
GNP = GDP + NFIA
NNP at FC = NNP - Net indirect taxes + subsidies
NI = NNP at FC

Income Method

GDP = (W + R + I + P) + Depreciation + Net indirect taxes
GNP = GDP + NFIA
NNP = GNP – Depreciation
NNP at FC = NNP – Net indirect taxes + subsidies
NI = NNP at FC

Expenditure Method

GDP = C + I + G + (X - M)
GNP = GDP + NFIA
NNP = GNP – Depreciation
NNP at FC = NNP – Net indirect taxes + subsidies
NI = NNP at FC

Difficulties in Measuring National Income in Nepal

🔢
Double Counting

Same goods counted more than once

🏭
Depreciation

Hard to estimate capital wear and tear

💰
Price Changes

Inflation affects comparison

📊
Unreliable Data

Lack of accurate records

🕵️
Illegal Income

Hidden or unreported earnings

📋
Choice of Method

Difficult to select suitable method

🏠
Non-market Activities

Household and unpaid work not counted

📝
Unreported Income

People hide income to avoid taxes

🏪
Intermediate Goods

Risk of counting these twice

🌾
Non-monetized Sector

Many rural transactions are barter-based

📚
Illiteracy & Ignorance

People can't give correct information

👨‍🌾
Lack of Occupational Specialization

Difficult to classify income sources properly