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The objective of the present document is to stablish the environmental dimension as part of bookkeeping (the same as the social), situation that has been unknown by the traditional economic approach in accounting. Methodologically the general-abstract structure of the conceptual framework has been used for the preparation and submission of accounting states and countable reports, that allows to develop the adequate instruments to represent the environmental, social and economical wealth in an independent and integral way. Frames are counsellors of the professional judgment in the application of the technical instruments of the accounting record. It was concluded that the countable information traditionally limited itself to give an account of existence and circulation of the net worth of organizations, on the other hand the Accounting T3A Three-Dimensional Theory holds that bookkeeping should analyze the qualitative and quantitative assessment of existence and circulation of the environmental, social and economical wealth that controls the organizations
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