Abstract: For students in the major of economic statistics, cross-major virtual simulation internship can cultivate their practical ability and is an important comprehensive training course. However, students who work as information manager in manufacturing companies during the course are often unable to gain sufficient training due to issues such as broad responsibilities and simple business design. This paper proposes that statistical accounting business should be introduced into the design of information manager business, and an economic indicator system should be constructed to evaluate the operational status of production and manufacturing companies, in order to achieve the goal of comprehensively training students’application abilities. This paper first introduces the problems in the current information manager business and the benefits of introducing statistical accounting business. Afterwards, the content design of statistical accounting business was introduced, and the calculation of fund flow sheets and balance sheets was discussed. Finally, the process design of information manager simulation teaching was discussed and summarized.

Key words: Virtual simulation internship, Information manager, Statistical accounting, Business design, Flow of funds accounts, Balance sheet