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Accounting involves modelling, forecasting and providing advice to stakeholders through the process of collecting, recording, reporting, analysing and interpreting financial and non-financial data and accounting information. This data and information is communicated to internal and external stakeholders and is used to inform decision-making within the business with a view to improving business performance. Accounting plays an integral role in the successful operation and management of businesses.

VCE Accounting prepares students for a university or TAFE vocational study pathway to commerce, management and accounting, leading to careers in areas such as financial accounting, management accounting, forensic/ investigative accounting, taxation, environmental accounting, management and corporate or personal financial planning.


This study enables students to:

  • acquire knowledge and skills to record financial data and report accounting information in a manner that is appropriate for the needs of the user

  • develop an understanding of the role of accounting in the management and operation of a business

  • develop skills in the use of ICT in an accounting system

  • develop an understanding of ethical considerations in relation to business decision-making

  • develop the capacity to identify, analyse and interpret financial data and accounting


  • develop and apply critical thinking skills to a range of business situations

  • use financial and other information to improve the accounting decision-making within a




The study is made up of four units.
Unit 1: Role of accounting in business
Unit 2: Accounting and decision-making for a trading business
Unit 3: Financial accounting for a trading business
Unit 4: Recording, reporting, budgeting and decision-making



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