In this context the necessary accountant to understand very well that it does not only deal with numbers, and yes with people. It is important that it has ample a countable vision, enxergando if very beyond the numbers presented in rockings, since the customers wait that the countable professional is capable to guide them on optimum procedure being 5.Desenvolvendo enterprising spirit in pupils of accounting of the UNDB. It is lived today in an age where the professionals must have something more to offer what the knowledge, the experience and the attitude, the professional of the third millenium, beyond being generalista, multicultural and multi-functional, needs something raises that it, it differentiates that it. Something that exists in potential in the interior of each one: the enterprising spirit. In a simpler vision, it can be understood as enterprising that one that initiates something new, that it has autonomy, that it sees what nobody sees that it has autoconfiana, optimism, necessity of accomplishment, knows to fix goals, is that one that leaves the area of the dream, of the desire and part for action. For DOLABELA (1999, P. 31) Enterprising they are people who have the ability to see and to evaluate business-oriented chances; to provide necessary resources for p them in advantages; to initiate action appropriate to assure the success. They are guided for the action, highly motivated; they take risks to reach its objectives.

At a time where to be enterprising it is almost an imperative, it is very important to remember that for backwards of the new ideas that come revolutionizing the society, it exists much more of what vision of future and individual talent. Analysis, strategical-operational planning and capacity of implementation are essential elements in the success of innovative enterprises. Therefore, the current moment can be called the age of the empreendedorismo, therefore they are the entrepreneurs who are eliminating trade barriers and cultural, shortening distances, globalizando and renewing the concepts economic, creating new relations of work and new jobs, breaking paradigms and generating wealth for the society.