This document is aimed at microentrepreneurs who carry out their economic activity in commercial establishments and has been inspired by the need that so many entrepreneurs have to solve their financial problems in a technical way. The document provides microentrepreneurs with a tool that allows them to have control of their finances in a simplified way, it will facilitate practical learning and the implementation of a simplified accounting model using two resources, one of legal origin such as fiscal book of daily operations and inventory control through the inventory game.