The objective of this study is to present the usefulness of the accounting system in business ventures not required to keep accounts in the city of Quito, considering the impact it has on decision-making. 379 surveys with a Likert scale were applied to entrepreneurs to find out their reality in terms of accounting. It is concluded that the accounting system facilitates in any business model the control, analysis and interpretation of the reality of the business to make appropriate and timely decisions, which is why those who manage companies must have basic notions of the accounting process and possess visionary qualities to make their ventures sustainable.