Q: What are the things I need first to begin studying accounting?
A: Not sure exactly what you mean here Juana. If you mean subjects you need to have studied first, you should have a good basic grounding in maths. Other than that, there probably are no official subject-specific prerequisites.
Some accounting programs at college level may have their own prerequisites, but often a simple high school diploma will be enough.
Generally you should WANT to study accounting before you start studying it. I would call that an important prerequisite, even though its not an official college prereq. Sounds obvious but some people are not really certain what they want to study. I would recommend in that situation to take some time off and research careers first before launching into costly studies.