The importance of the aid flows in the developing countries justifies analysing its subsequent accounting in the System of National Accounts accordingly the OECD definition of aid.
The National Accounts have new tools due to its recent evolutions namely the satellite accounts. Is presented a proposal for a satellite account of official development assistance functionally oriented studying aid bilateral flows between Portugal and Mozambique, for the year of 1996.
keywords: ll System of National Accounts, satellite accounts, aid, general government, Mozambique.