Accounting as a scientific discipline rests on a set of assumptions and accounting principles that give formal. The development of the basic concepts underlying the accounting doctrine historically attributed to the creation of double entry and accounting system. Since the fifteenth century with the emergence of the earliest written accounts begin to build the concepts then be developed in the following centuries. It was recognized formally that from the nineteenth century they were recognized as postulates and principles of accounting. The research aimed to study the historical appearance and formal recognition of the concepts that led to the tenets and principles of accounting in the major works of the most renowned thinkers in the field of accounting doctrine. To this end, we conducted a historiographical review of the works that contain major reviews of the history of double entry accounting from the 1400s until the mid-1900. The research identified the initiation, development and formal recognition of the tenets and principles of accounting doctrine, evolutionary process of more than 500 years influenced by the contributions of thinkers and scientists of different ages who have tried to resolve the accounting issue at pragmatic and doctrinal, generating significant progress in positioning and development of accounting as a scientific discipline.