Opção do fluxo de caixa ou livro caixa aplicados em restaurantes de pequeno porte optantes pelo simples nacional, estabelecidos no município de Goiânia – Goiás

Abstract

Monitoring the finances on a daily basis in a small restaurant can be a challenge, in this perspective, this work was developed with the objective of creating a simplified cash book model so that it can meet the needs of financial control and tax legislation, with this, noting that, this model is compatible with the presented branch. In order to answer the following research question: What is the viable financial control method for a micro and small entrepreneur who does not have regular accounting? The research is classified as descriptive, qualitative and bibliographical, it is noteworthy that the data presented were simulated for better understanding, also addressing the methods of financial statements such as cash flow, in addition to addressing the emergence and development of micro and small businesses and of restaurants, comparing the feasibility and compatibility of the small business on the best option between which method can be used for daily monitoring in order to meet their needs as a whole.