Inventory Book and Balance Sheets

The Inventory and Balances book must be bound and foliated, it must be noted when 396 minus the Balance sheet and income statement corresponding to each year and, in addition, the analytical relationships of the Balance.
When the taxpayer does not record in the inventory and balance book the analytical relationships of the Dalance must include a attached notebook containing at least one inventory detailing the units and the cost of the physical existence of the goods. Said notebook must be presented for authorization before the corresponding tax authority no later than the day on which it must present its declaration; The entries referring to the close of the fiscal year must be recorded in said notebook; or corresponding.
Analytical relationships of the Balance Sheet. They are those that contain in analytical or detailed form the 397: epts that make up each of the accounts that make up part of the financial statements, these areas are also known with the names of annexes or details of the Balance.

To have a clear image of what analytical relationships are, a Balance Sheet is presented below, as well as its annexes or corresponding details.

It is also customary to record in the inventory and balance sheet the profit and loss statement and the trial balances that are made at the end of the year.