Is Google Classroom, Zoom, and WhatsApp effective for accounting students during the COVID-19 pandemic?

The purpose of this study was to explain the level of accounting understanding in the learning process based on the technology. Population, there were 453 accounting students. The results: the level of understanding for assets was 85.5% and equity 86.8%, which is very understandable. For liabilities, it was only 66.1%, less understanding. Through statistical testing, the accounting learning system using Google Classroom provides a level of understanding of 0.437, using Zoom is 1.334, and the use of WhatsApp is -0.158, which has a negative effect. Zoom is superior because lecturers and students can interact as they would in an offline classroom setting. This research can be generalized to different courses.