ABSTRACT
As a result of the COVID-19 pandemic, there have been momentous changes in working in all sectors of the economy, including the education sector. The educational institutions where face-to-face lessons are taught overnight were forced to continue with distance classes (virtual and online). It is a reality that most schools and their communities were not prepared to deal with this atypical situation. Therefore, the objective was the development of a digital teaching resource (DTR) as pedagogical support, in online classes, of the Business Finance learning unit that is taught at the Escuela Superior de Cómputo (ESCOM) of the National Polytechnic Institute (IPN). Documentary analysis was carried out based on applied research, and the DTR was later built. This construction obeys the criteria considered for the elaboration of digital didactic resources proposed by the authors consulted, particularly in those required and evaluated by the Polytechnic Unit for Virtual Education (UPEV) of the National Polytechnic Institute (IPN), which focuses specifically on pedagogical, editorial, graphic and technical aspects. © 2022, North American Business Press. All rights reserved.