Table income and expense is better to have it together or apart I am developing a small system where I have to record incomes and expenses of the company, and even I can not determine if the income and expense table should be in one table or in separate tables.

The design of the database must allow the system to generate a report of income and expenses by date (in column incomes and other expenses).

I would like to explain me what would be the advantage or disadvantage of having them together or separately
If you consider income as a negative expense, and have categorised it sufficiently, a single table is just fine. The columns describing an income transaction are essentially identical to the columns describing an expense.

You can easily have indexes that allow you to quickly find your income or expenses, based on your categories (because negative income is not necessarily an expense, you should have things categorised appropriately). And with an index on time you can easily pull up your change over time.

If you're doing double-entry accounting, you should be able to easily add up your transactions and see they always add to zero. It's a useful test for consistency. Then some reports will leave out "equity" lines to compare Profit and Loss, etc.

If you use separate tables, you can use UNION ALL queries to query across the lot, but I would consider this extra effort you don't really need.