The financial books are books that are required to carry traders and in which are recorded in summary form that perform business operations for a period of time. Main book. Called also higher, and in accordance with the laws, merchants must keep the following books: Book of Inventories and Balances. When starting the business, the company must prepare an inventory and a balance sheet that will permit a clear and comprehensive situation of their assets should be recorded in this book all these items, in accordance with legal standards.Legality accounting: The accounting books must be kept at least ten years from the closing of those or the date of the last entry or proof. The information must contain this book is: The amount of inventory items at the beginning of the accounting period. (It is generally the inventories and fixed assets). The name and code of accounts and sub accounts that make up the items described above. The value that corresponds to the unit value of each item. The value part of operations.