Capital o Patrimonio en Contabilidad

The rights of partners, shareholders, or owners over the assets of the entity.

Income and expenses/costs.

Sales, Revenue from services, Rent earned, Interest earned, Commissions earned, and others.

Costs and Expenses.

Share Capital, Retained Earnings, Revaluation Surplus, Donation Surplus, Deficit Reserves.

Determine the profit or loss of the business in a given period.

Items generating resources from primary or auxiliary operations.

Purchases, Cost of Sales, Cost of Production, Administrative Expenses, Sales Expenses, Financial Expenses.