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The present work sought to demonstrate and analyze through a case study the controls and methods used by an individual microentrepreneur to manage his company that has as activity the teaching of languages. The proposed study was conducted at the You Start language school, which was opened in 2016, and checked the types of controls used by the administrator in relation to accounts receivable and payable. The methodology follows the line of an exploratory and descriptive research, and the method used is a case study. Thus, a questionnaire was selected and an interview was conducted with the administrator, where he answered a questionnaire, in addition to answering 30 questions, separated in 15 for the control of the accounts receivable and 15 for the control of the accounts payable that were compared with the standard of verification. The results show that even with the short time of experience of the administrator, it was verified that the business has maintained adequate control of its accounts payable and receivable, but there are improvement points that can help in the process of structuring the company, such as the structuring of cash flow control.

Controle das contas a pagar e receber de um pequeno negócio: estudo de caso de uma escola de idiomas.