Throughout the history of education, tools or mechanisms have been used for student learning, which is why educational institutions have not only focused on increasing their use, but also on updating the way and means they use to to teach. These institutions are also concerned with innovating and generating didactic tools, so that students can have the means of support that allow them to obtain new knowledge or reinforce those acquired in the classroom. In the present work, the design of a simulation kit or sets of support means is presented to carry out learning activities in an individual or group context, for the subject Introduction to Financial Accounting of the Public Accountant career of the National Technological Institute of Mexico , San Martín Texmelucan campus (ITSSMT). The methodology used was a non-experimental design, the variables in question were not manipulated, with a descriptive study to identify and design the content of the kit, a qualitative approach, having as object of study the needs of the students of the Public Accountant career ITSSMT, to which the survey for field research was applied.