Depends on the unit. I'd say ACCG250 would be pretty easy to get a distinction in, but certainty accg1a and accg1b should be possible to get distinctions in if you study consistently.
Ranks? School ranks?
Previous cohorts performance in external exams??
I'd recommend waiting and seeing how first lot of assessments go before dropping any units.
But if you are really eager to drop then sounds like you should drop a unit of Religion.