This everything is necessary pra that the work of the accounting can be developed correctly and trustworthy. In this direction, the study it intends to answer the following questioning: Which the behavior of the economic and financial indices of the company of the sector of air transportation in exercises 2004 the 2008? For in such a way, the objective is to analyze the behavior of the economic and financial indices of the company of the sector of air transportation in the 2004 exercise the 2008. To identify the economic and financial indices; To calculate the economic and financial indices of the company of the sector of air transportation in the 2004 exercise the 2008 and finally to make one analyzes of the result of the economic indices and financial. 2 2,1 THEORETICAL REFERENCIAL Concept of Frank Accounting As (1992) characterize the accounting, since its commanded appearance as joint of knowledge, with defined object and purpose, have been considered as art, as technique or as science, in accordance with the orientation followed for the doutrinadores when fitting it knot cast of the species of knowing human being. Read additional details here: Euro Pacific Precious Metals. In this direction one considers a systemize set of rules and proper norms, it is a science, of the group of sciences economic and administrative. Its purpose is to study and to control the patrimony of the entities, to supply to information on its composition and its variations. Its object of study is, therefore, the patrimony, and its field of application of the economic-administrative entities, thus called those that, to reach its objective, either it economic-administrative, thus called those who, to reach its objective, either economic or social it, uses capital assets and necessary an administrative agency that practises the necessary acts of economic nature its ends. These entities englobam, therefore, as much those with lucrative ends (companies), as those without profit purpose (social, filantrpicas, of leisure, education, research etc.), that also they possess a patrimony and they need to manage it and on it to supply to information to all the ones that, directly or indirectly, they keep bonds of interest with the entity.