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The balance of payments account of a country is constructed on the principle of double-entry book-keeping. Each transaction is entered on the credit and The balance of payments is based on certain principles derived from its purpose, which is to consider foreign trade operations. The economic operation isEU and acceding countries' balance of payments statistical methods IMF Balance of Payments Manual (fifth which all EU Member States in principle. Balance of payments accounting is governed by a set of principles If all the principles of the BOP manual are adhered to then the sum. Structure of the Manual 5. II. Conceptual Framework of the Balance of Payments and International. Investment Position 6. Definitions 6. Principles and According to Kindle Berger, "The balance of payments of a country is a systematic record of all economic transactions between the residents of the reporting