| Summary: | The professionalization of the teaching - learning process of Higher Mathematics I, is an alternative to raise the quality of training of the accounting professional. This article was the result of a study to the professionalization of the teaching-learning process of Higher Mathematics I, in the Bachelor's degree in Accounting and Finance of the University of Pinar del Río, where deficiencies were identified in conceiving the contents and procedures provided by Higher Mathematics I as a tool for solving economic and financial problems, which interferes with the widespread construction of accounting and financial knowledge, from a quantitative analysis, so the objective of this article is to socialize a didactic strategy for the professionalization of the Teaching-Learning Process in the Higher Mathematics I in the Bachelor's degree in Accounting and Finance from the University of Pinar del Río. The methods used, of the theoretical level: logical history, systemic- structural and modeling; empirical level: documentary review and observation; as techniques: interview and survey. As a result, a teaching -learning professionalized process, regulated by the professional problem, is achieved, where the student plays a leading role in acting as an accountant, in a scenario that simulates a real company. The elements of the professionalization of the Teaching-Learning process of Higher Mathematics I in the training of the accountant and Its impact on the performance of professional students and teachers were characterized.
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