Kilda Malcolm Harrell, 84, one of the first women to become a certified public accountant in Washington, died at the Bethesda Retirement and Nursing Center in Chevy Chase Sunday as a result of emphysema.

Mrs. Harrell travelled widely in addition to assisting her husband, Rudolph Thomas Harrell, as an accountant in his insurance business. In 1950, she published "Look Before You Leap, Then Go to South America," a travel guide.

She was born in Oswego, N.Y., and came to Washington as a child. She graduated from Benjamin Franklin University here and was certified as a public accountant.

Mrs. Harrell was a director of the Harrell Bros. & Campbell Insurance Co., her husband's firm, from 1953 until about 1970.She also was a former trustee of the Maret School in Washington, a member of the Parent-Teachers Association of the Oyster Elementary School, of the National league of American Pen Women, of the National Society of Arts and Letters, of the Daughters of the American Revolution, and of the Washington Golf and Country Club. She was active in Pan American women's affairs.

She had resided in Washington until moving to the Bethesda Retirement Center, formerly known as the Bethesda-Chevy Chase Nursing Home, earlier this year.

Survivors include her husband, of the Bethesda Retirement Center; a daughter, Betty Weiblinger, of Silver Spring; two sons, Robert, of Bethesda, and Thomas, of Philadelphia; seven grandchildren, and four great great grand-children.