The objective of the research was to design a pedagogical proposal based on active methodologies for teaching the public budget to Public Accounting students. It was developed under a qualitative approach methodology with an interpretive perspective and an action research design. The sample consisted of a total of 20 Public Accounting students from the Minuto de Dios University, Lérida Tolima headquarters. The results were constituted with a Public Budget Course Plan, which comprises a hybrid methodology based on active methodologies: Problem-Based Learning (PBL) and gamification, which includes various processes (presentation of the activity, formation of teams, identification of the problem, questioning, hypothesis construction, information gathering, information analysis, establishment of problem-solving strategies, implementation, hypothesis testing and evaluation), developed through a playful program (game). As a conclusion, it is pointed out that the research allowed to establish a teaching and learning model of the public budget that is developed with the purpose of meeting the expectations of the students and generating their attention to achieve a better performance in the matter.