The accounting of the exploration costs is determined by the technological particularities of the execution of the exploration works on the respective field. These works include the following stages: general prospecting of the basement (regional study); of prospecting and evaluation of deposits (works of investigation and appreciation of deposits); by field research and acquisition and research for exploitation purposes. The basement general prospecting works aim to create the fundamental multiaspectual geological basis for the prediction of subterranean riches, providing geological information to solve the problem in the field of geological prospecting and other works. The purpose of the prospecting and evaluation works of the deposits consists in the study of the territory for geological prospecting, highlighting the manifestation of mineral resources, determining the opportunity to continue the studies. The research and acquisition of the deposit for the purpose of exploitation has as object of study the manifestations of the underground resources with the estimation of their prognostic volume. All these steps determine the accounting of mineral resources depending on the results obtained. Therefore, the purpose of this research is to present some references regarding the accounting of mineral resource exploration taking into account the particularities of technological exploration works.