This article focuses on wage and full employment. The attempt to prepare national accounts shows that the form of accounts used for individual businesses is not satisfactory. This became evident when national income estimates were published "A New Method of Accounts" published in "The Accountant" was suggested by the income estimates. The preparation of national accounts shows that the improved method suggested then requires further modification. The evolution of accounts is not fully recorded and no satisfactory history appears to have been published. Probably the first businessmen to make use of accounts were the merchants of the Middle Ages. The early forms were simple cash accounts usually prepared as an aid to memory. Tally sticks and other early forms of money records were also mainly an aid by which to remember incomplete exchanges. From a national point of view the amount is part of the income of the nation or part of the result of employment. It is not trade-meaning buying and selling, it is not profit-meaning a special gain.