2019-09-192019-09-182019-09-192018-06-30http://localhost:8080/handle/prefix/290This article aims to reflect on the importance of bookkeeping within micro and small companies, given the high number of “mortality” in these types of enterprise. The intention is to highlight the importance of accounting as a primordial tool in management that will be part of every decision making process, presenting a set of advantages for companies that choose to keep a legitimate bookkeeping, whether they are obliged or not. The article aims to prove the real need for the adoption of an accounting system for these companies so that they can strengthen and continue to operate in the market, considering its great importance in the economic scenario. The study was made by bibliographic research which collected several citations of several authors to structure and fortify the proposed theme.Acesso AbertoEscrituração ContábilMicro e Pequenas EmpresasSistema de ContabilidadeCNPQ::CIENCIAS SOCIAIS APLICADASRelatório de Pesquisa