The present investigation aims to identify the shortcomings or weaknesses that the microentrepreneurs of the commune 8 of the store sector of the city of Ibagué present, to carry out an accounting and tax accompaniment directly to the owner of the establishment. A data collection instrument is applied, consisting of 14 items that identify the shortcomings and strengths of microentrepreneurs. The work is done at 14 that correspond to 15% of the total of the commune.