Accounting and financial education through virtual education at EAN University has moved from printed lectures towards to virtual learning environments. These learning environments have generated mixed results into final notes, tutorials, and overall performance. For this case the results of the final ratings were analyzed from the first half of 2010 to the first half of 2014, which shows a significant reduction in the percentage of students who lose unit studies with the methodological changes in the learning activities. With the methodological changes in the learning activities are able to improve the skills and competencies required to develop the tutorials. The development of the methodology was to relate the results of each of the activities, correlating with the final note, this was done over a period of time (Semester I-2010 I-2014), in all groups of unit studies, descriptive statistics (mean, variance, covariance, correlation) and graphs to better see the results used.
