The accounting reaches its purpose through the register of all the facts related with the formation, the movement and the variations of the patrimony managed, tied with the entity, with the end to assure its control and to supply to its administrators the necessary information to the administrative case, as well as its bearers (proprietors of the patrimony) and too much people with it related, the information on the patrimonial state and the result of the activities developed for the entity to reach its ends. The accounting makes the register of all the patrimonial occurrences through technique that it is proper, the one that calls bookkeeping. As the simple register of the facts it is not enough element of information, the accounting congregates the facts registered, also according to proper procedure, in expositivas demonstrations, that receive the assignment generic from countable demonstrations and specific denominations of inventories, rockings, demonstrations of results, patrimonial mutations, origin and application of resources etc. (Frank, 1992, p.19) Are used, still, the Accounting, of plus one technique specialized, with the end to confirm the exactness of the registers and the countable demonstrations? it is the Auditorship, that currently constitutes one of the most important specializations of the professional of Accounting. (Frank, 1992, p.19) As some of the countable demonstrations they are synthetic, offering global information, of set, that do not clarify how much to the analytical composition of the patrimony and its variations, them nor always reach the informative ends the one that if destine. From there the use, for the accounting, of another one technique specialized, called Analysis of Rockings generically, that using specific methods and processes, allows to decompose, to compare and to interpret the content of the countable demonstrations, supplying information analytical and useful, not only the administrators and bearers of the patrimony, but to all the ones that with this keep interest relations..