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The Company "MACÍAS VERA JENNY MARÍA", is a natural person obliged to keep accounts, dedicated to the activity of wholesale of ceramic articles, today has increased its economic income, neglecting the financial information of the company, so it is essential to implement an accounting process that allows to obtain real and timely financial information for decision making. In the present investigative work, we applied the line of investigation of the Management of the accounting information, as well as the methods, techniques and instruments of investigation, allowing to determine that the company did not have a plan of accounts adjusted to the needs of the company, inadequate control of the inventory, they did not have cards kárdex, badly used of the cash, inopportune delivery of the states and the nonexistence of an accounting process within the company leading to bad decision making on the part of the manager owner. The result obtained, with the implementation of the accounting process in December 2017, through which it was determined an economic gain of $ 797.14.