Notes/Class 11/National Income Accounting
Class 11Unit 7 8 marksVery Short AnswerShort AnswerNumericalDiagram

National Income Accounting

National income is the total income earned by all individuals of a country in a year. The key concepts are GDP, GNP, NNP, NI, PI, DI and PCI. Nepal's GDP in FY 2080/81 was about Rs 5381.34 billion. GDP is measured in three ways — product, income, and expenditure — and the expenditure identity is Y = C + I + G + (X − M). Real GDP removes price-change effects via the GDP deflator.

Meaning of National Income

National income (NI) is the total income earned by all individuals of a country during one year. It includes wages, rent, interest and profit earned by every citizen — whether they live inside the country or abroad. National income is the money value of all final goods and services produced by the residents of a country in a year. If a Nepali worker in Qatar sends remittance home, that income is part of Nepal's national income (counted as NFIA) — even though the work was done abroad.

National income = sum of all individual incomes

Concepts of National Income

Seven Key Concepts (from GDP to PCI)

  1. GDP (Gross Domestic Product) — market value of all final goods & services produced within the domestic territory in a year.
  2. GNP (Gross National Product) — GDP + Net Factor Income from Abroad (NFIA).
  3. NNP (Net National Product) — GNP − Depreciation (wear-and-tear of capital).
  4. NI (National Income) — NNP at factor cost (i.e., net of indirect taxes and subsidies).
  5. PI (Personal Income) — NI minus corporate taxes and undistributed profits, plus transfer payments.
  6. DI (Disposable Income) — PI minus direct (personal) taxes — what households actually have to spend or save.
  7. PCI (Per Capita Income) — NI ÷ Population — average income per person.

GDP → GNP → NNP (D = depreciation)

National income, personal income, disposable income, per capita income

National income concepts — formula and meaning

ConceptFormulaWhat it Measures
GDP (Gross Domestic Product)Σ P_i × Q_iOutput produced inside the country
GNP (Gross National Product)GDP + NFIAOutput by residents, anywhere in the world
NNP (Net National Product)GNP − DepreciationNet output after replacing worn capital
NI (National Income)NNP at factor costTotal income of residents (wages + rent + interest + profit)
PI (Personal Income)NI − corp. tax − undist. profit + transfersIncome actually received by households
DI (Disposable Income)PI − direct taxesIncome available to spend or save
PCI (Per Capita Income)NI ÷ PopulationAverage income per person

Real GDP vs Nominal GDP

Nominal GDP is calculated using current-year prices — so it rises if either output rises or prices rise. Real GDP is calculated using base-year prices — so it changes only when output changes, removing the inflation illusion. Nepal's base year for national accounts is currently FY 2074/75. The GDP deflator is a price index that links the two: it tells us how much of nominal GDP growth is just price inflation.

GDP deflator and conversion to real GDP

Nominal GDP vs Real GDP

BasisNominal GDPReal GDP
Prices usedCurrent-year pricesBase-year (constant) prices
Effect of inflationRises with inflation (overstates growth)Removes inflation effect (true growth)
Comparability over yearsNot directly comparableDirectly comparable across years
Used forCurrent-size estimatesGrowth rate, welfare comparison
RelationNominal = Real × Deflator / 100Real = Nominal × 100 / Deflator

Circular Flow of Income

Households(own factors)Firms(produce output)Factors of productionGoods & serviceswages / rentconsumption
Circular flow of income — households earn factor incomes from firms, then spend them on goods produced by firms.

Measurement Methods of National Income

Three methods of measuring national income

MethodApproachFormula / Identity
Product (Value Added) MethodSum of value added by every producing unit in the economy.GDP = Σ Gross Value Added = Σ (Output − Intermediate consumption)
Income MethodSum of all factor incomes (wages + rent + interest + profit) earned in production.NI = W + R + I + Π (wages + rent + interest + profit)
Expenditure MethodSum of all final spending on goods & services.Y = C + I + G + (X − M)

Expenditure method of measuring GDP (open economy)

0+10%-10%+6.7%2076-2%2077+5.8%2078+7.4%2079+3.9%2080+5.2%2081Annual GDP Growth (%)
Hypothetical annual GDP growth rate (%) — illustrative chart for the macroeconomics chapter.

Nepal Example — GDP and Remittance

In FY 2080/81, Nepal's GDP at current prices was about Rs 5381.34 billion. Nepal's remittance inflow was about Rs 1007.31 billion — a major part of NFIA, which raises GNP above GDP. This is why, for Nepal, GNP is a better measure of the income actually received by Nepalis than GDP. The Central Bureau of Statistics (CBS) is the official agency that computes Nepal's national accounts.

Practice Problem

Given for a country (in Rs billion): GDP at market price = 5000, Net Factor Income from Abroad (NFIA) = 1000, Depreciation = 500, Indirect taxes − Subsidies = 200, Population = 30 million. Calculate (a) GNP at market price, (b) NNP at market price, (c) National Income (NNP at factor cost), (d) Per Capita Income.

Practice Problem

Nepal's nominal GDP in a year is Rs 5381 billion and the GDP deflator (with base FY 2074/75) is 130. (a) Calculate real GDP. (b) If the previous year's real GDP was Rs 4000 billion, calculate the real GDP growth rate. (c) What does a deflator of 130 tell us?

Quick Revision

  • National income = total income earned by all residents in a year.
  • GDP = Σ P_i Q_i (output inside the country); GNP = GDP + NFIA.
  • NNP = GNP − Depreciation; NI = NNP at factor cost.
  • PI = NI − corp. tax − undist. profit + transfers; DI = PI − direct taxes; PCI = NI / Population.
  • GDP Deflator = (Nominal GDP / Real GDP) × 100.
  • Three measurement methods: product, income, expenditure.
  • Expenditure identity: Y = C + I + G + (X − M).
  • Nepal FY 2080/81: GDP ≈ Rs 5381.34 billion; remittance ≈ Rs 1007.31 billion.