In this book it is presented the architecture of a intelligent system for teaching and checking of the acquisition of certain accounting competences. After presenting several didactic aspects of accounting education and the way in which computer assisted training can be used in learning accounting, we have reviewed the main concepts related to intelligent agents, pedagogic agents and multi-agent systems. The agents are grouped into subsystems. Each subsystem deals with one learning unit. These communicate among themselves in order to achieve the common purpose: the student''s acquisition of accounting competences. Each subsystem is, in its turn, a multi-agent system made up of atomic agents with clearly specified didactic tasks: teaching, testing, assessment etc.