The paper contains a strength analysis of gears in a dual-path gearing made of plastic. Computation was carried out using Abaqus program by means of finite elements method (FEM). The results of calculations allow the interpretation of the results of diagnostic tests. Due to the fact that the dual-path gearing had wheels with straight teeth, it was possible to simplify the computation using two-dimensional models. The paper shows activities related to preparation of models, defining boundary conditions, the process of computation and the presentation and interpretation of obtained results. In the carried out FEM analysis, stress distribution was determined on models of pinions and gears, paying particular attention to key points like teeth feet or their flanks. In order to improve readability of these solutions and to ease interpretation, some results were also presented in a form of charts. Conclusions drawn from the analysis will make it possible to introduce conceivable changes in the structure of designed gearing already at the stage of modelling.