Resumen
The economic culture and accounting theory in Bacau area has its beginnings in the setting up of the first practical school of agriculture, by Ion Ionescu de la Brad, who included in the curriculum an accounting course, as well. Over the years, the economic education of Bacau area education has evolved from ?The School of Accounting and Co-operative Education? (1919) to the modern economic higher education, in our days. During an important period of the evolution of education and culture in Bacau area, Professor Vasile Patrut is present, having a significant contribution to the accounting theory, teaching and practice in Bacau.