Z.1 - Flow of Funds Accounts of the United States; title with eagle logo links to statistical release index page

Guide to the
Flow of Funds Accounts
Flow of Funds Logo

A comprehensive Guide to the Flow of Funds Accounts is available from the Board of Governors of the Federal Reserve System. The 1,200-page publication, in two volumes, provides general and detailed information helpful in understanding and using the accounts.

In the introductory section, the Guide

  • Explains the principles underlying the construction of the accounts and the relationship of the accounts to the national income and product accounts
  • Describes the organization of the accounts into sectors in the U.S. economy and the financial transactions by which economic activity takes place
  • Illustrates analytical uses of the accounts
  • Lists sources of data (including World Wide Web addresses) and methods of estimation and seasonal adjustment of the data.
The balance of the Guide consists of seventy-six explanatory tables (237 KB PDF) that correspond to the flow tables in the Federal Reserve Board’s publication of the flow of funds accounts, the Z.1 statistical release. The tables give—for each data series in each table–complete information on the source of the data or the methods for calculating the series along with recent annual data.

The Guide is available only as a printed document and can be purchased for $20.00.
To order (48 KB PDF)


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Last update: March 9, 2001