Virtual classes play an important role to encourage learning capacity among the accounting learners. It is very effective and attractive technique of accounting education which is directly connects the learners to the subject expert through video conferencing system. For this research a total of 192 questionnaires were distributed among accounting learners of Shivpuri Dist. of M.P., 154 out of them were returned with suitable responses. The objectives of this study are to know the impact of virtual classes on accounting learners and to know the relationship between virtual classes and accounting education. Linear regression analysis used to find out the result with the help of SPSS Software and it is found that virtual classes and  accounting education correlated with each other having r value 0.864, and virtual classes have direct impact on accounting education up to 74.6% having r² value 0.746. Therefore, it is concluded that virtual classes have direct impact on accounting education and both are correlated with each other.

KEYWORDS: Virtual Classes, Accounting Learners, Learning Capacity, Video Conferencing.