Computer models designed for the study of refrigeration systems have be come important tools inindustry. With their use, it is possible to run numerical simulations that are capable of helping understanding the behavior and relevant parameters of such systems. The present work proposes the development of a computer model that will serve as a basis for the numerical estimation of the characteristic parameters of split air conditioners. Some examples of these parameters are: the subcooling and superheating degrees, and the condensing and evaporating temperatures. The simulation program development process was based on the hypotheses of transient regime for the air side of the system and instantaneous response for the refrigerant (R-410A) side. In order to solve the resulting system of equations, which includes ordinary differential equations, the Euler Method of Integration was used with the aid of MATLAB software with REFPROP extensions. The validity and limitations of the code developed were verified by means o fthe analysis of the thermal behavior of the system s main thermodynamic variables. Then, the applicability of the model was tested with a batch of tests involving the variation of input data. From the results obtained, it was possible to conclude that, in spite of the limitations imposed by the hypotheses used, the model proved to be an useful tool for the analysis of split air conditioning systems operating in transient regime.