This note provides an introduction to land accounting, covering the motivation for producing these accounts as well as their development, compilation and use. Land is a unique environmental asset that delineates the space in which economic activities and environmental processes take place, and within which environmental assets and economic assets are located. The SEEA land accounts’ scope is the total area of a country, including areas covered by inland water resources, such as rivers and lakes and, in certain applications, may also be extended to include areas of coastal water and a country’s Exclusive Economic Zone (EEZ).