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Income is defined in the Framework for the Preparation and Presentation of Financial Statements as increases in economic benefits during the accounting period in the form of inflows or increases in the value of assets or decreases in liabilities.

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The obligation acquired by an individual or a company to repay funds provided by third parties is called debt or financial indebtedness.

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A loan is a financial product that allows a user to access a fixed amount of money at the beginning of the operation, with the condition of repaying that amount plus the agreed interest within a certain period of time.

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Part of an entry recorded on the right side of the journal of the general ledger (credit) account. These are sales or purchases accompanied by a promise to pay subsequent to the date on which they are made.

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When you request money from the bank or contract a financial product, you have to take into account that, when it is time to return the capital or recover what has been invested, an extra amount is added. This is called interest.

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Capital is the total physical and financial resources owned by an economic entity, obtained through contributions from partners or shareholders, to generate profits or earnings.

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It is an amount of money that normally corresponds to a percentage of the money transaction being carried out. If it is a deposit, the interest rate expresses the payment received by the person or company depositing the money for making that amount available to the other.

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A market is a set of transactions of processes or exchange of goods or services between individuals. The market does not refer directly to profit or business, but simply to mutual agreement in the framework of transactions.

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Total costs are the sum of all the expenses of a company that are necessary to carry out its economic activity. This, regardless of whether or not they depend on the volume of production.

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A security or book entry that gives its buyer the right to receive future income from the seller.

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It is made up of PERMANENT INVESTMENTS and long-term obligations, i.e. investments injected through depreciation and depletion into short-term financial cycles.

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A debt cycle occurs when a borrower repeatedly borrows more debt than he or she can repay in the short term.

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When a company manages to increase its production while maintaining a stable investment in its inputs (capital, materials, labor and time invested). Or it manages to keep its production levels stable by reducing its investment in these inputs, we can say that it has higher productivity.

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It allows to determine the main difficulties that limit the development of an organization; as well as to detect the reserves that exist to improve the effectiveness of the company and to outline the corresponding strategies.

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Economic flow that reflects creation, transformation, exchange, transfer or extinction of an economic value and involves transfers of ownership of goods or financial assets, provision of services or supply of labor and capital.