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思捷Public Accounting 初中级班

会计师事务所(PUBLIC PRACTISE ACCOUNTING:

作为墨尔本首家,也是目前唯一一家权威的会计师事务所课程的专业培训机构,我们的Public Accounting 案例原版取材CA Firm 实际操作规程,教程编订全部取材于真实案例,严格参照2012年澳大利亚最新税法大纲,所有教材经过专业会计师的反复审核与考订,确保学员在操作实际案例最终版本时的高效率,高质量,高知识覆盖率和无重复。我们几十位高级会计师的强大阵容,我们多年来的专业服务,和我们数不胜数的成功案例,创造了我们行业领军人的地位。

难度等级:中
入学条件:澳洲大学会计专业本科或硕士(在读/毕业)

适合职位:会计师事务所,Tax agent Junior Accountant 职位

理论适用软件: Sage Handisoft, Solution 6, ASP
相关测定经验累积:评测实际会计事务所工作经验累积一年零两个月

授课语言:中文

课程赠送思捷自编Public Accounting Casebook 教材

价格:$1580
授课时间: 39 hours tutorial time + Unlimited practice time6 weeks, 2 days/week3 hours/day



Course Outline -课程内容简介:

Case One
•Business activity: Bread shop - a purchased franchise business 
•Business structure: partnership 
•Cash basis for both income tax & GST 

Job description: 
1.Based on client's bookkeeping records in excel file, analyzing coding and 
2.Processing the records into handiledger system on quarterly basis. 
3. Reconcil payroll, GST account and other balance sheet items. Preparation of quarterly BAS for lodgment (1st year option one, 2nd year option 3 with annual GST return) 
4.At the annual trial balance stage: reconcile payroll, cash at bank, GST account, non-current asset's value in balance sheet vs. depreciation schedule 
5.Preparation of financial statements including P & L, balance sheet, notes to the accounts, depreciation report etc. 
6.Preparation of partnership tax return 
7.Preparation of partner's individual income tax returns incl. rental schedule, capital gain schedule etc. 

Case Two
•Business activity: Real estate company 
•Business structure: private company 
•Accrual basis for both GST & income tax 

Job description: 
1.Process bank statements into the system according to bank statements and cheque butts provided by the client on the quarterly basis. 
2. Reconcil payroll, GST account and other balance sheet items. Preparation of quarterly BAS for lodgment (1st year option one, 2nd year option 3 with PAYG installment and annual GST return) 
3.Preparation of depreciation schedules 
4.At the annual trial balance stage: reconcile payroll, cash at bank, ATO integrated client account, non-current asset's value in balance sheet vs. depreciation
schedule 
5.Motor vehicle log book, private portion (potentially FBT) 
6.Preparation of financial statements including P & L, balance sheet, notes to the accounts, depreciation report etc. 
7.Preparation of company tax return including franking accounts (dividend payments to shareholders in 2nd year), tax break concession. 
8.Preparation of director's individual income tax returns incl. rental schedule, capital gain schedule, managed funds investments etc. 

Case Three
•Business activity: Real property (rental property) and share investment 
•Business Structure: Discretionary family trust 

Job description: 
1.Process bank statements into the system according to bank statements, dividend slips (cash payments and dividend reinvestment plan) 
2.share purchase, sale contract notes and rental statements etc 
3.Preparation of share trading, dividend and rental schedules in excel file 
4.Bank reconciliation; cross check/reconcile ledger account with excel schedules 
5.Preparation of financial statements including P & L, balance sheet, notes to the accounts, trust distribution statements etc. 
6.Preparation of trust tax return including trust distribution to beneficiaries 
7.Preparation of beneficiary's individual income tax returns including the distribution received from the trust.

Case Four
•Business activity: Grocery retail shop (also deliver the goods to restaurants) 
•Business structure: private company 
•Cash basis for both income tax & GST 

Job description: 
1.Process bank statements into the system according to bank statements and cheque butts provided by the client on the quarterly basis. 
2. Process client's cash book records into the system on the quarterly basis. 
3. Recording client's commercial vehicle hire purchase (GST treatment, unexpired interest amortization, current vs. non-current lease liability) 
4.Reconcil payroll, ATO integrated client account and other balance sheet items. Preparation of quarterly BAS for lodgment (1st year option one, 2nd year option 3 with PAYG installment and annual GST return) Preparation of depreciation schedules 
5.At the annual trial balance stage: reconcile payroll, cash at bank, GST account, non-current asset's value in balance sheet vs. depreciation 
6.schedule & hire purchase amortization accounts 
7.Preparation of financial statements including P & L, balance sheet, notes to the accounts, depreciation report etc. 
8.Preparation of company tax return including franking accounts (dividend payments to shareholders in 2nd year) 
9.Preparation of director's individual income tax returns incl. share trading schedule 

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