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Accounting: scaling 2026, assessment & grade cut-offs
official VTAC & VCAA data · 2026 forecastA raw study score of 40 in Accounting scaled to 41.0 in the 2025 VTAC report, and is forecast to scale to about 41.0 in 2026. Accounting scales close to the raw score; at a raw 40 its scaling has stayed about the same since 2022. The 2025 mean study score was 30.8.
Accounting scaling: raw to scaled study scoreOfficial VTAC scaling reports 2022–2025, plus the 2026 forecast (a recency-weighted blend of the last six reports).
| Raw study score | 2022 | 2023 | 2024 | 2025 | 2026 forecast |
|---|---|---|---|---|---|
| 50 | 50.0 | 50.0 | 50.0 | 50.0 | 50.0 |
| 45 | 46.0 | 46.0 | 46.0 | 46.0 | 46.0 |
| 40 | 41.0 | 41.0 | 41.0 | 41.0 | 41.0 |
| 35 | 36.0 | 36.0 | 36.0 | 36.0 | 36.0 |
| 30 | 30.0 | 31.0 | 31.0 | 31.0 | 30.9 |
| 25 | 25.0 | 25.0 | 25.0 | 25.0 | 25.0 |
| 20 | 20.0 | 20.0 | 20.0 | 20.0 | 20.0 |
Scaled scores between VTAC's published anchor points are interpolated. See every subject's scaling curve and the method and accuracy.
How Accounting is assessedDefault weights from the VCAA study design; the calculator lets you edit them.
| Assessment | Type | Weight |
|---|---|---|
| Unit 3 SACs | school-assessed | 25% |
| Unit 4 SACs | school-assessed | 25% |
| End-of-year exam | external | 50% |
Accounting grade cut-offs 2026: forecastThe lowest mark each grade starts at, forecast from the last three years' official VCAA cut-offs. Typical error is shown as "likely ±".
Coursework Unit 3 school-assessed · out of 100 · forecast state average 68%
| A+ | A | B+ | B | C+ | C | D+ | D | E+ | E | |
|---|---|---|---|---|---|---|---|---|---|---|
| 2026 forecast | 95 | 90 | 83 | 73 | 63 | 53 | 46 | 39 | 30 | 10 |
| likely ± | 1.1 | 1.5 | 1.7 | 2.1 | 2.4 | 3.1 | 3.0 | 3.4 | 3.0 | 1.7 |
| 2025 actual | 96 | 91 | 83 | 73 | 62 | 53 | 46 | 40 | 30 | 10 |
| 2024 actual | 95 | 90 | 83 | 74 | 64 | 54 | 45 | 37 | 29 | 10 |
| 2023 actual | 94 | 89 | 82 | 73 | 63 | 53 | 46 | 38 | 29 | 10 |
Coursework Unit 4 school-assessed · out of 100 · forecast state average 63%
| A+ | A | B+ | B | C+ | C | D+ | D | E+ | E | |
|---|---|---|---|---|---|---|---|---|---|---|
| 2026 forecast | 89 | 78 | 66 | 56 | 46 | 36 | 27 | 17 | 12 | 7 |
| likely ± | 1.1 | 1.5 | 1.7 | 2.1 | 2.4 | 3.1 | 3.0 | 3.4 | 3.0 | 1.7 |
| 2025 actual | 90 | 78 | 66 | 56 | 46 | 37 | 28 | 17 | 11 | 5 |
| 2024 actual | 89 | 78 | 67 | 57 | 45 | 34 | 25 | 18 | 13 | 10 |
| 2023 actual | 88 | 78 | 66 | 55 | 45 | 35 | 26 | 17 | 13 | 10 |
Written Examination external · out of 200 · forecast state average 55%
| A+ | A | B+ | B | C+ | C | D+ | D | E+ | E | |
|---|---|---|---|---|---|---|---|---|---|---|
| 2026 forecast | 182 | 168 | 149 | 124 | 97 | 75 | 55 | 38 | 23 | 14 |
| likely ± | 6.2 | 7.0 | 7.8 | 8.4 | 8.8 | 8.8 | 8.6 | 8.2 | 6.2 | 3.6 |
| 2025 actual | 182 | 167 | 147 | 121 | 93 | 71 | 52 | 36 | 21 | 13 |
| 2024 actual | 181 | 168 | 150 | 127 | 102 | 78 | 56 | 38 | 23 | 14 |
| 2023 actual | 183 | 171 | 154 | 132 | 105 | 83 | 64 | 48 | 33 | 20 |
Cut-offs change every year with how hard the assessment is, so a harder paper can move every grade together. See the full 2025 grade distribution for Accounting →
About Accounting
Recording, reporting and analysing financial data for trading businesses, manual and using ICT.
- Direct pathway signal for commerce/accounting degrees
- Scales mildly up
- Highly structured — mastery through practice sets
Typical time commitment: 4–6 hours a week outside class.
Accounting questions
What does a study score of 40 in Accounting scale to?
In the 2025 VTAC scaling report a raw 40 in Accounting scaled to 41.0. ATARtools forecasts about 41.0 for 2026, from a recency-weighted blend of the last six reports. Treat it as a guide: VTAC publishes the real 2026 numbers in December.
Is Accounting scaled up or down?
Accounting scales close to the raw score. In 2025 a raw 30 scaled to 31.0, a raw 40 to 41.0 and a raw 45 to 46.0. For 2026 the forecast is 30.9, 41.0 and 46.0. At a raw 40, scaling has stayed about the same since 2022.
What mark do I need for an A+ in the Accounting Written Examination?
We forecast the 2026 A+ cut-off at about 182 out of 200 (likely ±6.2 marks) and an A from about 168. For reference the A+ cut-off was 182 in 2025, 181 in 2024 and 183 in 2023. The forecast is the recency-weighted average of the last three years' official cut-offs.
How is Accounting assessed?
Unit 3 SACs (25%), Unit 4 SACs (25%), End-of-year exam (50%). School-assessed marks are statistically moderated against the external exam results, then the study score is scaled by VTAC for the ATAR.