Abstract:

This paper describes an enterprise simulation tool developed to improve accounting students’ skills: the Enterprise Simulator. With this simulator students can learn by doing the main commercial, financial and fiscal transactions and then record them into any ERP system. By simulating this type of transactions, students can have a better understanding of business process and obtain the necessary data to apply accounting and fiscal knowledge acquired during the course. Used by students of accounting and management undergraduate courses in Coimbra Institute of Accounting and Administration, the Enterprise Simulator reveals to be an interesting tool that provides a better understanding of accounting and business real procedures.