Resumen

This article considers the implementation of a simulation laboratory in the areas of accounting, auditing and taxation in the Public Accounting program of the University of Ibagué, since it is necessary to make use of innovative ways in teaching so that students learn in a didactic way through situations similar to those that arise in the profession; also to find spaces that allow them to develop skills based on theoretical knowledge, to face problems and daily activities. To carry out this project, cases were raised for the areas of accounting, auditing and taxation where an in-depth investigation was carried out together with an educational design whose main objective is to provide the necessary information to perform the proper interpretation.