SAC Strategy – Units 1 and 2
Maximising your school-based marks
Units 1 & 2 assessment is entirely through SACs set by your school. SAC performance directly affects your overall VCE result, so preparing thoroughly for each one matters.
Before Each SAC
- Obtain and read the marking criteria before you start — structure every answer to address each criterion
- Complete practice questions under timed conditions without notes — simulate real SAC pressure
- Review your journal entry rules: know the Dr/Cr treatment for every account type without referring to notes
- For explanation questions: know all accounting concepts and be able to apply each one to a scenario in 2-3 sentences
During the SAC
- Read every question carefully before writing — identify exactly what is being asked
- For journal entries: identify all accounts affected first, then apply Dr/Cr rules, then check Dr = Cr
- For explanation questions: state the concept, apply it to the specific scenario, state the accounting impact
- Manage your time — approximately 1 minute per mark
After Each SAC
- Review every dropped mark — identify whether it was a knowledge error, terminology error, or technique error
- Knowledge error: re-read the relevant unit guide and rewrite the answer
- Technique error: re-read the explanation template and rewrite using the 3-sentence structure
- Track your improvement across SACs
Most common SAC errors: wrong accounts named (use full account names); GST omitted or in wrong account; explanation answers too vague (must use the business name and specific figures); journal entries not checked Dr = Cr.