Included in the study economic briefings cover sets of rules and principles that have guided the administration of estates. With the increase of estates took on the issue of the importance of documenting responsibilities. For agricultural accounting have been marked by several centuries of a single accounting solutions. The primary function of accounting in the former Poland was ensuring control over the use of resources in agricultural production. Over the centuries, is visible transition from simple solutions to complex registration of cash registers and tables. An important factor to adjust the accounting for the needs of landowners was the level of education of workers using the simplest solutions registration (notches).