Question
Explain with example the Exchange Rate.

Answer

$1.$ Meaning of Balance of Payments:
  • Balance of payment is a true criteria to know any country's clear, real and complete economic condition.
  • It includes all types of international payment.
  • Balance of payment means comparison of one country's balance sheet of trade with other countries.
  • Value of products and services, expense of transportation of means and value of trade capital are registered in it.
  • Definition:
  • An accounting statement showing the value of imports and exports of tangible $($visible$)$ and intangible $($invisible$)$ goods during a year is balance of payments.
  • In other words, balance of payments is a systematic account of the value of transactions in particular period $($one year$)$ of a country with the rest of the world in tangible and intangible goods and services import and export and transfer payments and capital.
  • It is known as international balance sheet.
  • The concept of balance of payments is more extensive than trade balance.
  • Trade balance includes import-export of only tangible goods while balance of payments includes invisible goods and all economic expenses related to services and transportation.
  • Balance of payment has two sides:
$(1)$ Credit Side:
  • Income earned in the country from foreign countries is shown.
$(2)$ Debit Side:
  • All payment made in foreign countries is shown.
$2.$ Types of Balance of Payments:
  • $TWO$ types of balance of payments is possible : $(1)$ Balanced $(2)$ Unbalanced.
$(1)$ Balanced:
  • The sum total of credit and debit entries is equal in balance of payments.
$(2)$ Unbalanced:
  • Balance of Payments is unbalanced when the value of entries on the credit side is not equal to entries on the debit side.
  • There is difference in the total of credit side and debit side.
  • When two situations are possible.
$(1)$ Surplus Balance of Payments:
  • If the total of credit side is more than the total of debit side, it is called surplus balance of payments.
$(b)$ Deficit Balance of Payments:
  • In the balance of payments, if the total of debit side is more than the total of credit side it is called deficit balance of payments.
  • Any country's deficit or surplus or balance is discussed in the context of its balance of payments.
  • From the view point of accounting, balance of payments is always balanced because deficit or surplus of current account is always maintained through its capital and reserve account.

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