INTRODUCTION the Accounting in initiated Brazil at the time colonial, comes to aodecorrer of the years evolving bureaucratically and scientifically. Under new norms, codes in the countable procedure, and changes since the Polytechnical School of the Riode January, in 1890 ace National Curricular Lines of direction for the Courses Countable deCincias instituted in 2004. The Influence of the schools of the countable thought in the Brasilintegram initially the patrimony, happened of Italy, and defended for VicenzoMasi and decrees for king D. Joo VI, in 1808, and later, in 1964 the mtodonorte-American, where the trend was to become the contabilidademais practises, assima standardizing. They exist you vary associations of countable classroom for quarrel depadronizao and countable regulation, but the prominences are the italianPatrimonialista, and North American. In 1770, the first regulation appears of the profissocontbil in Brazil, when Dom Jose, forwards the letter of law to all the domnios. In this document, among others regulations, are established aobrigatoriedade of register of the school registration of all the keep-books in the together advertising. When the real family lode of Portugal, for Brazil, em1808 Dom Joo VI decreed the obligation of use of the method of the counting dobradaspelos departures, follows the license manuscript of the decree: So that the method of bookkeeping and formulas of contabilidadede my Real Farm is not arbitrary to the way to think of each one general doscontadores, that I am served to create for the cited State treasury: I command that aescriturao is mercantile for double entries, for only being followed pornaes civilized, thus for its brevity for the handling of great additions, as for to be clearer and the one that little place of a errors and subterfuges, where seesconde the malice and the fraud of the prevaricadores. After some years the accounting it is organized in mtodode double entry, for White Alves being plus a step for the contabilidadeno sector I publish.