Chap. III Government Statistical
Financial Manual 2014
Economic flows: are those that reflect the transformation among others, through one of a value unit.
Transactions: it is an economic flow that
operates in two operations, the first is that a
mutual agreement occurs and the second is not
done voluntarily and there is an agreement
between the creditor and the client. It is a type
of information systems that processes, modifies
and recovers all types of transactions.