According to Martins (2009 p.351), ' ' The Daily one is an obligator book of the trader. It is escriturado in the system of double entries, of debits and credits. The launchings are made daily or monthly, being closed the rocking in the end of exerccio' '. The Daily book registers all day-by-day the carried through operations, that they can modify the patrimonial situation of the company. Get more background information with materials from Gerald Weissmann, MD. Beyond the Daily one, another obligator book is book of Book for the registration of trade bills, as art. 19 of the Law n 5.474/68. The too much books as not obligator Box, Count-Chain and Razo are assistant and. For Fazzio Jnior (2007), ' ' The bookkeeping is the x-ray of the company and therefore the law imposes to the entrepreneur the duty to keep the bookkeeping in sequence.

' ' Therefore, with the information of the ways of bookkeeping, they have been given crucial for the good performance of the company. In agreement Martins (2009), the fiscal bookkeeping is under responsibility of qualified accountant. The technician in accounting can bookkeeping and sign rockings, however he cannot make auditorship, exclusive task of the accountant. The accountant is responsible for all this fiscal sphere, with the duty to present the Daily Rockings and of the company and to sign them with the entrepreneur together. Of this form, the important quo is observed is the efetuao of the register. Beyond practising the activity of legal form and having corporate entity, that is, recognized as company, the entrepreneur gets a control of all thus the activities of its company, providing more necessary information and helping to reach the objective biggest, that is the growth of its business. 21 4.2.1 commercial Point: Law of Location To if establishing, one of the main concerns of the entrepreneur is its localization. Nor always the entrepreneur acts in a proper point, and rents a property to carry through its activities.