Environmental accounting includes activities which promote the ability of accounting systems in identifying, registering and reporting the effects of environmental pollution and destruction.  The elements comprising the environment of every city are the soil, air, water, energy, sound, and waste which are expected to be introduced in the following text in an ideal city with specific indexes. Extracting the indexes affecting the waste element is done based on the particulars expected by the citizens, accountants, municipality managers, and the experts of the environment during this conducted research. A questionnaire has been designed based on the present literature and research background in the field of a healthy city published in journals and conferences (parts of it which will be presented below) in order to collect the essential data from the above- mentioned population regarding the matter of the waste element in the environment. The indexes if an ideal healthy city were finally extracted through the use of statistical analysis conducted on the collected data. A series of activities must be carried out to obtain these indexes. These activities have been defined under “the executable activities” title for each element. Then the activities which are hoped the Municipality will carry out in order to cleanse Tehran have been extracted and suggested through examining the present status of the activities of the Municipality in Tehran and comparing them with the essential activities of a healthy city.