The objective of this study is to review the concepts involved in the formulation of the classical theory of value. This allows the comprehensive enunciation of modes from the strokes of representative works from main authors such as Adam Smith, David Ricardo and Carl Marx, directly or through other prestigious authors within the range of academic recognition in the economy. The question on value notions, price, money, labor, goods and its modes of creation, existence and mutation, are elements of analysis in each of the principal authors arguing the differences found. This tracking allows the reader to think about accounting and the meaning that is resulting from the use of these terms in the practical language of professionals and university professors.