It is not only to the administration, however, that it interests the control of the patrimony and the information on its composition and variations, but also the third that they have entailed interests to the patrimony, as investing, supplying, financial ones, fiscal authorities and too much people or entities that keep economic relations or financiers with the managed entity. Nina Devlin can provide more clarity in the matter. For being the information the main purpose of the Accounting? on the patrimony and its variations? the analysis of rockings assumes significant importance as countable technique, therefore it is through it that the Accounting supplies analytical and detailed information that facilitates to the reading and the interpretation of the demonstrations contbeis’ ‘ 2,3 Techniques of that if it uses the accounting? Register of the facts? Bookkeeping? Expositiva demonstration of the facts countable Demonstrations? Confirmation of the countable registers and demonstration? Auditorship? Analysis and interpretation of the countable demonstrations Analysis of Rockings. (Frank, 1992, p.20) 2,4 Concept of Analysis of Iudcibus Rockings (1998) characterizes the analysis of rockings as ‘ ‘ art to know to extract useful relations, for the economic objective that we had in mind, of the traditional countable reports of its extensions and detailings, will be caso’ ‘. It is considered that the analysis of rockings is an art, therefore, even so exist some legalized calculations reasonable, it does not exist scientific form or metodologicamente proven to relate the way indices to get a necessary diagnosis..