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思捷Public Accounting 高阶班
课程时间:每周2节,共5周
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 和 FBT 精讲。完成课程可达到Public accounting 3年以上工作经验水平。
课程价格:$1680
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.
