The constant changes occurring in today's teaching and learning processes provide a continuous improvement in the interaction of information. At the same time, globalization and the need for streamlining time facilitate the development of new methods of imparting knowledge. With the new information technologies, new forms of learning occur adding greater dynamism to the information. This form of learning, which optimizes time and space, is known as distance learning and it is being amply used in many different areas. Distance education presents the advantage of facilitating the teaching and learning processes without face-to-face interaction as knowledge is transmitted, partly or as a whole using technology. In fact, technological innovation has assumed a vital role in education. Looking to achieve more efficiency in carrying out the various activities, the job market constantly requires an investment in new skills and knowledge so that the professionals can operate the equipment and working tools, successfully and with quality. This paper presents a new system of learning a curricular unit of Circuit Theory using desktop virtual reality (VR). The software provides the possibility to understand the relationship between the physical concepts of an electrical circuit, direct or alternating current, through computer simulations and animations. This work was developed to demonstrate how a desktop VR prototype, "Virtual Electric Manual"-VEMA, can be applied to an engineering unit and used to enhance security and resourcefulness in using electrical equipment. Several interactive scenes were developed to illustrate the idea using a measurements and instrumentation laboratory as virtual environment. A range of interactive learning environments are presented: the menu with the first interactive experiment is the simulator of a DC circuit. It allows the student to analyze the setting up of a parallel, or series-parallel resistive circuit series powered by direct current; the second menu, features the simulator of an alternating current circuit and demonstrates how the student can perform the analysis of a circuit with resistors, inductors and capacitors; the third interactive experiment is the simulator of a three-phase alternating current circuit; the fourth menu refers to a study on the transitional phenomena. Finally, the fifth menu is an interactive experiment related to the phenomena of resonance. VEMA offers students the opportunity to understand the processes, helping them to better discern the procedures and trains them to interact with the equipment. The VEMA prototype addresses these issues and highlights the potential benefits of using VR for this purpose. Each experiment will provide technical and scientific knowledge in order to give the student/user adequate information and training in the subject.