Main aim of the paper is to determine a relationship between the student’s gender and previously acquired secondary education in accounting and the results obtained in teaching the subject “Accounting” at the academic level at a public economic university in Poland at the turn of the PRE-COVID, COVID-19 and POST-COVID periods. In the research procedure, a sample of 278 student grades in the subject “Accounting” obtained at the turn of 5 consecutive academic years (2017/2018–2021/2022) was examined. Statistical inference was carried out using Mann-Whitney U test. The research did not confirm the existence of a relationship between the student’s gender and the grade obtained in accounting, both in the entire period under study and in the selected sub-periods. However, the existence of a relationship between secondary education in accounting and the obtained teaching results was confirmed. Students who had secondary education in accounting had higher grades in the subject “Accounting” than others. In this respect, this relationship is so strong that the various teaching modes used did not show any impact on the existence of this relationship.