This chapter aims to expounding the principles of social accounts and for the most part people make use of the hypothetical transactions of an imaginary economy. It describes the social accounts of the United Kingdom in National Income and Expenditure. The purpose of the social accounts is to present estimates of the income, output and expenditure of the parts of the economy in an organized way, in order to show the relationships between the parts and the totals. In the combined production account, for instance, the expenditure side is obtained by listing all expenditures by all firms and the receipts side by listing all receipts of all firms. Stocks are shown as an asset in the balance sheets, and the change in stocks is expenditure in the capital account, that is funds have been used to finance investment in stocks. The changes for Distribution, the Personal sector and Government are set out in the same way.