In this study, functional transparent conducting layers were investigated for Si-based photoelectric applications. Double transparent conductive oxide (TCO) films were deposited on a Si substrate in the sequence of indium tin oxide (ITO) followed by aluminum-doped zinc oxide (AZO). First, we observed that the conductivity and transparency of AZO dominate the overall performance of the double TCO layers. Secondly, the double layered TCO film (consisting of AZO/ITO) deposited by sputtering was compared to a AZO-only film in terms of their optical and electrical properties. We prepared three different AZO films: ITO:3min/AZO:10min, ITO:5min/AZO:7min, and ITO:7min/AZO:4min. The results show that the optical properties (transmittance, absorbance, and reflection) can be controlled by the film composition. This may provide a significant pathway for the manipulation of the optical and electrical properties of photoelectric devices.