Technology and rapid access to information through mobile devices, whether cell phones, tablets, or laptops with an Internet connection, have made information available at hand.

In the university, as an object of study the University Regional Center of West Panama, there is a prevailing need to have updated software or applications that help as a learning tool.

In the Accounting and Auditing Degree of this Center, we do not have accounting software, for this reason we carried out this study in an accounting application as a learning tool called Daily Expenses.

We began this investigation by surveying fifty-five students from the University Regional Center of West Panama, students of the Bachelor of Accounting and Auditing of fourth year day shift, about the knowledge of the daily expenses accounting application, and the result was the ignorance of the same., object of the investigation. Therefore, exposed, we proceeded to develop this object of study, which is an accounting application Daily Expenses, as learning tools.

Due to advances in technology in general terms, we have been able to observe the need to investigate topics related to the field of study, in our case the Daily Expenses application, for students of the Bachelor of Accounting and Auditing. Where we were able to observe the results of the investigation, the Daily Expenses application is helpful for the teaching process, as a learning tool that is at your fingertips, to develop a seminar for its use.