思捷Public Accounting 高阶班


课程难度:中等偏难----本课程专为已经完成实战精英班的同学,或是已经具有至少6个月public accounting 工作经验的同学设置。课程由三个大部分组成,分别用真实case细节剖析了在事务所工作中的难点问题,包括business trust, SMSF  FBT 精讲。完成课程可达到Public accounting 3年以上工作经验水平。


应用软件: Handisoft, Excel ,Handitax

Section One –Business Trust

Case: Advance Consulting Trust (4 Sessions /3 hours per session)

  • Business activity: HR business 
  • Business structure: Trust 
  • Preparation of financial statements and tax return
  • Accrual basis for GST 

Job description: 

1.     Based on client's bookkeeping records in MYOB file, analyzing and adjusting year-end financial reports;

2.     Processing the adjusting journals in MYOB system on yearly basis for two years;

3.     Reconcile payroll, superannuation, and GST accounts and other balance sheet items

4.     Prepare fixed asset depreciation schedule at the year end

5.     Preparation of financial statements including P & L, balance sheet, notes to the accounts, depreciation report etc

6.     Preparation of trust tax return 

Section Two - SMSF

Case: Stephens Family Superannuation Fund (4 sessions /3 hours per session) 

  • Business activity: Retirement Investment 
  • Business structure: SMSF (Self Management Super Fund) 
  • Preparation of financial statements and income tax return


Job description: 


1.Process bank statements into MYOB system according to bank statements and other supporting documents    provided by the clients on a yearly basis;


2. Reconcile and prepare yearly financial reports and tax return based on specified super fund rules;

3. Understand the difference between two main superannuation contribution types e.g. concessional contribution and non-concessional contribution;

4. Understand various retirement investment options, including trust distribution, dividend distribution and interest income etc;

5. Preparation of member statements for super fund members; 

Section Three – FBT

Case: RIC Group Trading Pty Ltd (2 sessions/3 hours per session)

  • Business activity: Infrastructure Trading 
  • Business Structure: Company 
  • Preparation of Fringe Benefit Tax Return

Job description: 
Preparation of fringe benefit tax return including various benefits with 2012 newly updated FBT rules:

1.   Car Fringe benefit by using statutory method and operating method;

2.   Entertainment fringe benefit

3.   Other fringe benefits, including LAFHA (Living-away-from-home allowance) & Residual fringe benefits etc.

4.   Distinguish different tax treatments of various fringe benefits expenses for both GST and FBT purposes.

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