National Health Accounting (NHA) is a systematic framework used to track the flow of financial resources within a country’s health system. It provides comprehensive information about how funds are mobilized, managed, and spent on health services, including both public and private expenditures. NHA captures data from various sources such as government budgets, insurance schemes, households, donors, and private firms, and organizes this information into standardized categories. The primary objective of NHA is to present a clear and detailed picture of health financing patterns, thereby enabling policymakers to understand who pays for healthcare, how resources are allocated, and which services are being financed. In the context of health economics, NHA plays a crucial role in promoting efficiency, equity, and transparency in the health system. By identifying the sources of funds and the distribution of expenditures, it helps in evaluating whether resources are being utilized optimally and reaching the intended population groups. NHA also follows internationally accepted standards, such