The hereby work is elaborated based on the Accounting Law, on the Rules for applying the Accounting Law, on the general accounts plan and on the Norms to use it, on the legislation in force till the date of its elaboration, on some specialty works from the country and abroad, as well as on the research done at different companies with tourism activity and on the own experience gathered in the didactic activity. As Michael Carpon declares in the work "The Accounting in perspective" "All the people count...either in order to draw up the balance sheet of the incomes and expenses, or to establish a holiday budget, or to provide the acquisition of a car or of a house financing.