By VB development I am assuming that you are talking about a separate Vb app run externally from Accpac. If this is the case you should use the xAPI. The xAPI are designed for external use and the COMAPI are for internal use (macros).
The main difference between the two is how you connect and maintain a connection to Accpac. The xAPI creates a session object with SM using company login information and will need an available IAP licence.
Syntax is virtually identical for the view and the field names are the same. So you can use a recorded macro as a template. See the following threads for more information.
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