The result of economic improvement and growth; rapidly population increase, technologic development, rapid industrialization, extreme water, air and soil pollution bring the enviromental problems. The increase lived in the environmental problems has caused an environmental conscious emerges, roots, and spills. With environmental conscious aganist the environmental problems; in the environmental costs and environmental accounting topics significant developments appear. Environmental Accounting aims at explaining the interaction between economy and environment by the information that it produces. The main approach in understanding of environmental accounting and environmental costs are to include changes in the natural environment into the national/regional accounts or corporate balance sheet. Our this Study serves the goal of the necessity of the subject of Environmental Accounting and Environmental Costs by aiming at providing for evaluating the damages in the natural environment in our world inside the process of globalization, in both a macro and micro level, and in a social, cultural, and economical structure.