The flow of resources plays an important role in regional development. There are real resource flows and financial flows, which are interlinked. The net outflow or inflow of resources of a region is in fact an outcome of the combination of inflows and outflows of resources through the various sectors and agents in the regional economy. Real resource outflow is measured by net export surplus. Real resource flows sometimes have financial flows in opposite direction, but not always. Using the social accounting approach, the book develops an accounting framework to estimate various components of resource flow in West Bengal, a provincial state of India. The net real resource flow and its various components are estimated for the West Bengal economy for 1960-61 to 1970-71, a period when the regional economy was set with economic stagnation. The book illustrates how analysis of resource flows using social accounting approach provides insights into the processes of resource flows and their impacts on the regional economy. The book will be a useful and interesting reading to the researchers in regional economics and accounting and those who formulate regional plans and policies.