Figure 2.1 An Illustrative Social Accounting Matrix
  Industry Commodity Factors Institutions Gov't Trade TOTAL
Industry (detail)   Make          Total Industry Output
Commodity (detail)  Use     Consumption   Exports Output Total Commodity
Factors
-land
-labor
-capital
Returns to Primary Factors (value added)         Exported Primary Factors (e.g. labor flow) Total Factor Income 
Institutions
-households
-other 
Sales Sales Distribution of factor Income   Transfer Payments Exports Total Institutional Income
Government Indirect Business Taxes  Sales Tax Factor Taxes   Intergovernmental Transfers   Total Government Income
Trade Imported Purchased Inputs  Imports Imports     Trans-shipments Total imports
TOTAL  Total Industry Outlay Total Commodity Outlay Total Factor Outlay Total Institutional Outlay Total Gov't Outlay Total Exports