In the present case study allows to verify and analyze the financial statements of the commercial "Tienda Najhely" this the commercial name assigned by its owner despite the fact that this does not appear in the Registro Único del Contribuyente, which began its activities on April 29, 2002, in this there are several economic activities being its main, the retail sale of a variety of products in stores, in which predominate, food products, beverages or tobacco, as a staple product and several other types of products. The present research aims to analyze the income of the fiscal period 2020 - 2021 in the Najhely Store in relation to the financial statements, the purpose of the case study is to diagnose the economic situation of the Najhely Store of the period to be studied, to elaborate a comparative matrix of the income of the mentioned fiscal period and to demonstrate the variations of the income obtained in the financial statements.In the present case study allows to verify and analyze the financial statements of the commercial "Tienda Najhely" this the commercial name assigned by its owner despite the fact that this does not appear in the Registro Único del Contribuyente, which began its activities on April 29, 2002, in this there are several economic activities being its main, the retail sale of a variety of products in stores, in which predominate, food products, beverages or tobacco, as a staple product and several other types of products. The present research aims to analyze the income of the fiscal period 2020 - 2021 in the Najhely Store in relation to the financial statements, the purpose of the case study is to diagnose the economic situation of the Najhely Store of the period to be studied, to elaborate a comparative matrix of the income of the mentioned fiscal period and to demonstrate the variations of the income obtained in the financial statements.En el presente estudio de caso permite verificar y analizar los estados financieros del comercial “Tienda Najhely” este el nombre comercial asignado por su propietaria a pesar de que este no consta en el Registro Único de Contribuyente, en el cual inicio sus actividades el 29 de abril del 2002, en éste hay varias actividades económicas siendo su principal, la venta al por menor de gran variedad de productos en tiendas, en los que predominan, los productos alimenticios, las bebidas o el tabaco, como producto de primera necesidad y varios otros tipos de productos. La presente investigación tiene por objetivo, analizar los ingresos del período fiscal 2020 – 2021 en la Tienda Najhely con relación a los estados financieros, el propósito del estudio de caso es diagnosticar la situación económica de la Tienda Najhely del periodo a estudiar, elaborar una matriz comparativa de los ingresos del periodo fiscal mencionado y demostrar las variaciones de los ingresos obtenidos en los estados financieros.