This is the easiest description I could find to seperate them for you.
An ACL is different from a VACL in the fact that VACLs ( VLAN Access Control Lists)are strictly for security packet filtering and redirecting traffic to specific physical switch ports. VACLs can be configured on the switch to apply to all packets that are routed into or out of a VLAN or are bridged within a VLAN.
Access lists filter network traffic by controlling whether routed packets are forwarded or blocked at the router's interfaces. Your router examines each packet to determine whether to forward or drop the packet, based on the criteria you specified within the access lists.
Access list criteria could be the source address of the traffic, the destination address of the traffic, the upper-layer protocol, or other information. Note that sophisticated users can sometimes successfully evade or fool basic access lists because no authentication is required.