Summary 

Introduction and purpose: The article discusses the importance of NAS teaching in higher education.  The purpose of this article is to explain the content of economic processes at the macro level, knowledge about their evaluation methods, their interpretation. Moreover, the aim is to draw students attention, masters, doctoral students and schools of economic profile to the importance of studying NAS as a tool for raising qualifications in the field of economic thinking and economics. Research methodology: methods of comparison and correlation between events are used.  The article focuses on the discussion of provisions of NAS that provide a broad view of macroeconomics and the role of the main participants in macroeconomic processes. Results and applications:  The main tenets of the NAS theory, its basic concepts and definitions affect the improvement of economic knowledge of students of all economic profiles, acquire the necessary methods for the analysis of indicators such as: gross domestic product (GDP), gross national product (GNP).  National wealth and other macroeconomic indicators. Conclusion: the article explains in detail what knowledge the subject will gain by studying the National Accounts System (NAS), in particular, it refers to the content of economic processes, the role of economic operations carried out by economic entities. This is the acquisition of knowledge about methods of studying various aspects of economic operations, rates of economic growth, distribution and redistribution of income, operations with financial instruments.

Keywords: NAS, economic operations, concepts, economic entities, assets, revenues, institutional sectors