Decision making in terms of grading and evaluating students significantly contributes to unequal opportunities. In Switzerland, this is particularly true for the transition from elementary school to the stratified system of secondary schools, which oft en is determined by school authorities. Based on the case study of an elementary school in German-speaking Switzerland, this contribution explores accounts in which these decisions are related. Two types of accounts have to be taken into consideration. The first type refers to a student’s performance. This type of account is documented in a rather technical way. It aims to strengthen the procedural rationality of the decision-making process. Another type of accounts is based on material considerations. It refers to the effects of decisions on individual cases. This type of account is communicated to parents in order to achieve consent concerning a recommendation about which type of school a student should attend. The case illustrates that discriminatory decision making can be related to highly institutionalized accounts.