Online accounting tutorials have become an essential learning tool for accounting students, especially as digital platforms increasingly supplement traditional classroom instruction. Their growing use highlights the importance of understanding whether these tools genuinely support the development of core accounting skills among learners. Despite their popularity, there is limited research specifically examining how online tutorials influence the academic performance and skill acquisition of Bachelor of Science in Accounting Information System (BSAIS) students, particularly in provincial universities such as Laguna University.

The objective of this study was to determine the perceived effectiveness of online accounting tutorials in enhancing the accounting skills development of BSAIS students at Laguna University. Using a descriptive quantitative research design, data were collected through a structured survey questionnaire measuring students’ perceptions across several dimensions: knowledge retention, instructor efficiency, technological familiarity, content clarity, lesson organization, example relevance, cognitive learning, and overall learning efficiency. Findings revealed that students generally view online accounting tutorials as effective supplementary tools that enhance their understanding of concepts and improve their performance in quizzes, examinations, and assignments. Respondents highlighted clarity of explanations and organized content as major strengths of online tutorials. However, variations were noted in technological ease and consistency of instructional quality across tutorial sources.

The results suggest that integrating high-quality and well-structured online tutorials into accounting curricula can strengthen learning outcomes and support students who require flexible learning options. The study recommends that educators curate reliable tutorial sources and encourage students to use these platforms strategically to reinforce formal instruction.