This text investigates the fundamental components of national income accounting and the theoretical frameworks used to measure a nation's economic output. S. Rosen provides a structured analysis of the methodologies employed by economists to aggregate individual economic activities into comprehensive national metrics. The work utilizes standard macroeconomic models to explain the relationship between production, income, and expenditure within a closed and open economy. It serves as a foundational reference for understanding how government and private sector data are synthesized to determine economic health.

Experts classify this work as a standard academic resource for students of introductory macroeconomics. Readers frequently note the technical clarity of the prose and the logical progression of the accounting principles presented.