Accounting is a fundamental pillar in the management of a company. For a company to function properly, it is necessary to have a good business vision and control a multitude of factors. One of the most important is the control of their accounts and their financial situation, since they are the aspects that will guarantee their continuity and stability.It allows us to prepare and determine in an effective and conclusive way all the financial statements, having real and direct access to the financial results of our commercial activities in a defined period of time