The System of Integrated Environmental and Economical Accounting SIEEA the UN United Nations (1994) and revised in 2002, has been prepared in accordance with the System of National Accounts of the UN SNA (1993) and their respective of the environmental satellites, which aim to analyze the overall behavior of a market economy, based on an ideal of economic and ecological sustainability. The system set will be analyzed in accordance with the proposal pure theory, models and accounting systems (Montes and Mejia, 2011), which establishes the general accounting concepts and taxonomy.