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This Manual responds to this need and is essentially based on the basic concepts of national accounting.This book, which is simple to understand even for elementary school students, is the result of long experience in teaching national accounts and is structured in five chapters, namely: the economic cycle, presentation of national accounts, presentation of the economy, gross domestic product and balance of payments; and is in line with the teaching principles of university education in the Democratic Republic of the Congo.Obviously, we have no pretension to provide readers with a perfectly elaborated instrument without insufficiency, but, we believe that we are putting at the disposal of the users this first draft which will certainly answer their concerns and will meet, we believe, their expectations.With the hope of having contributed to the teaching of national accounting in the Democratic Republic of Congo, we remain open and receptive to various relevant remarks and suggestions from all our readers with a view to publishing an improved edition.
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