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They show the company's one-year financial year. The annual financial statements allow investors to see whether the company has a stable structure or not and, therefore, to analyze whether it is profitable to invest in it or not.

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The double entry system is an accounting method that consists of recording a transaction twice, once on the debit side and once on the credit side. In this way, relationships are established between the different assets and liabilities; by this method, every input transaction entails an output transaction. In other words, every debtor has a creditor as a counterpart. It should be clarified that positive values are debited and negative values are credited.

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It is the liquid that remains to a company after deducting its obligations; it is the part of the assets that corresponds to the owner after deducting the liabilities.
Example: if when comparing income with expenses (expenses) there is a profit or benefit, the capital account will increase, otherwise if the company shows a loss it will decrease. In other words, income and expenses belong to stockholders' equity.

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The debit in accounting is the obligation to assume a commitment to pay for a specific good or service. Usually, it is made in the present and with existing resources. Likewise, when a person or a commercial company has a debit, we would be talking about property shares on goods and services and for which it has assumed a present payment commitment.

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A credit is a financing operation where a person called 'creditor' (usually a financial institution), lends a certain amount of money to another, called 'debtor', who from that moment, guarantees to the creditor that he will return this amount requested in the previously stipulated time plus an additional amount, called 'interest'.

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An asset is a valuable resource that someone owns with the intention that it will generate a future benefit (whether economic or not). In accounting, it represents all the goods and rights of a company, acquired in the past and with which they expect to obtain future benefits.

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From the accounting point of view, liabilities represent the debts and obligations with which a company finances its activity and serves to pay its assets. It is also known as financial structure, financial capital, source of funds and source of external financing.

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In accounting, patrimony is the set of assets, rights and obligations that a person, group of people or company has and which it uses to achieve its objectives. In this sense, it can be understood as its resources and the use to which they are put.