The present work consists in the design of an accounting procedure for the management of the income received in advance in the digital Fotocert company, in the same way emphasizing the need to have a structure that allows the company to be more effective and efficient which promotes a route of control in the income received in advance. In the development of the practical part of this work, it was located inside the company in the accounting area, followed by this, it was necessary to make a diagnosis to know the status of the information and how the company carried out the treatment of the deferred income. This facilitated the study and design of a construction route for an accounting procedure tailored to the organization according to the needs and lack thereof, and based on the information of its clients. Subsequently, the factors that intervene for the design of the accounting procedure are determined, such as all the invoices and information that were granted by their clients according to their need or demand of each one, as well as in the update of their treatment, For this reason it is considered as a factor fundamental in the process, the elaboration of an orderly procedure of the orderly and updated accounting treatment with easy access for the person in charge, and ultimately the processes for its implementation were defined. This relationship of the accounting treatment of the income received in advance will allow the company to have control over its sales and the balances of each client in a systematic advance that facilitates the processing of accounting information that is consequently the area in charge of processing, valuing and inform who is relevant. During the sale process, at the time of receiving the initial advance payment for the sale, the person in charge must register the money taking it to the liability, in the accounting treatment the money received by advances is considered deferred income, the person in charge must take the money to the liability by registering it in account 2705 INCOME RECEIVED BY ANTICIPATED against the income of the money, then the income must be caused. In conclusion, with the design of the accounting treatment it allows the company to have a projection in its growth of its accounting system and information privacy, thanks for having standardized and unified processes that allow the company to streamline and optimize the information revenue of Your clients.