Resumen

CAMPOS, Violeta Silvia Jáuregui; CEPEDA, Javier Felipe Polar  y  CENTENO, Laura Violeta Diaz. Use of the Excel program for the presentation of financial statements in accounting students. Horizontes Rev. Inv. Cs. Edu. [online]. 2022, vol.6, n.22, pp.291-296.  Epub 07-Mar-2022. ISSN 2616-7964.  https://doi.org/10.33996/revistahorizontes.v6i22.336.

In the training of Accounting students, it is necessary to include the teaching of technological tools that contribute to improving their skills, which will determine the quality of their professional performance, such as the use of Excel. The objective of this study was to determine the effectiveness of the Excel program for the presentation of financial statements in accounting students. The methodology was evaluative with a quantitative approach, of an applied type with a quasi-experimental design, because a program on the use of Excel was applied to a sample of forty students belonging to the V cycle of a higher education institute. The results showed that 62.5% of the students were located in the outstanding level of achievement. It was concluded that the use of the Excel program is effective for teaching financial statements in accounting students.

Palabras clave : Learning; Accounting; Teaching; Financial statements; Excel program.

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