In the social, business and solidarity practice, carried out as a degree option, by public accounting students of the Universidad Cooperativa de Colombia Villavicencio campus, under the inter-institutional agreement with the Directorate of National Taxes and Customs DIAN in its Accounting and Fiscal Support Nucleus NAF, the general objective of guiding taxpayers and the strengthening program of the German Society for International Cooperation GIZ (Gesellschaft für Internationale Zusammenarbeit) was fulfilled, who presented ignorance in accounting and tax matters, which allowed them to be trained in the management of basic accounting and fiscal responsibility, under the motto "Accounting up to date", for the application, as a fundamental tool of their businesses. The development of the practice was under the descriptive method since it is possible to systematically describe each taxpayer and microentrepreneur, identifying the orientation needs, where they were supported with training and advice in person and virtual, together with the support of teachers belonging to the NAF and the Business Development Center of the Villavicencio Chamber of Commerce. In conclusion, as a result of these guidelines, it was possible to evaluate the effectiveness of the knowledge provided and the advice to the GIZ strengthening program, where they were motivated in their registration processes in the Chamber of Commerce, RUT and in the beginning of their accounting through the fiscal book, inventory management, production costs and financial statements, this in order to achieve the proper functioning of micro-enterprises; With this, it is affirmed that the progress and the good functioning of the country's economy are not only made by fiscal policies to collect money, but that these depend in essence on the culture that is developing through an education in which raise awareness of the fact that everything is a chain and that no one is exempt from your contribution.