This investigation proposes a conceptual framework for measurement necessary for an analysis of household finance and economic development‎.‎ The authors build on and‎,‎ where appropriate‎,‎ modify corporate financial accounts to create balance sheets‎,‎ income statements‎,‎ and statements of cash flows for households in developing countries‎,‎ using an integrated household survey‎.‎ The authors also illustrate how to apply the accounts to an analysis of household finance that includes productivity of household enterprises‎,‎ capital structure‎,‎ liquidity‎,‎ financing‎,‎ and portfolio management‎.‎ The conceptualization of this analysis has important implications for measurement‎,‎ questionnaire design‎,‎ the modeling of household decisions‎,‎ and the analysis of panel data‎.‎