初中级Public Accounting（Business Service Accounting)
作为悉尼首家，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2015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：初中级
授课语言：中英
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
课程赠送远大自编Public Accounting Casebook 教材
课时：48 hours tutorial time + Unlimited practice time（8 weeks, 2 days/week，3 hours/day）
课程价格：详情电话咨询
报名电话：0488 888 362
Course Outline：
Case One
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Business activity: Bread shop - a purchased franchise business
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Business structure: partnership
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Cash basis for both income tax & GST
Job description:
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Based on client's bookkeeping records in excel file, analyzing coding and
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Processing the records into handiledger system on quarterly basis.
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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)
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At the annual trial balance stage: reconcile payroll, cash at bank, GST account, non-current asset's value in balance sheet vs. depreciation schedule
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Preparation of financial statements including P & L, balance sheet, notes to the accounts, depreciation report etc.
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Preparation of partnership tax return
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Preparation of partner's individual income tax returns incl. rental schedule, capital gain schedule etc.
Case Two
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Business activity: Real estate company
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Business structure: private company
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Accrual basis for both GST & income tax
Job description:
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Process bank statements into the system according to bank statements and cheque butts provided by the client on the quarterly basis.
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Reconcile 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)
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Preparation of depreciation schedules
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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
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Motor vehicle log book, private portion (potentially FBT)
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Preparation of financial statements including P & L, balance sheet, notes to the accounts, depreciation report etc.
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Preparation of company tax return including franking accounts (dividend payments to shareholders in 2nd year), tax break concession.
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Preparation of director's individual income tax returns incl. rental schedule, capital gain schedule, managed funds investments etc.
Case Three
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Business activity: Real property (rental property) and share investment
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Business Structure: Discretionary family trust
Job description:
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Process bank statements into the system according to bank statements, dividend slips (cash payments and dividend reinvestment plan)
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Share purchase, sale contract notes and rental statements etc
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Preparation of share trading, dividend and rental schedules in excel file
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Bank reconciliation; cross check/reconcile ledger account with excel schedules
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Preparation of financial statements including P & L, balance sheet, notes to the accounts, trust distribution statements etc.
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Preparation of trust tax return including trust distribution to beneficiaries
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Preparation of beneficiary's individual income tax returns including the distribution received from the trust.
Case Four
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Business activity: Grocery retail shop (also deliver the goods to restaurants)
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Business structure: private company
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Cash basis for both income tax & GST
Job description:
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Process bank statements into the system according to bank statements and cheque butts provided by the client on the quarterly basis.
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Process client's cash book records into the system on the quarterly basis.
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Recording client's commercial vehicle hire purchase (GST treatment, unexpired interest amortization, current vs. non-current lease liability)
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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
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At the annual trial balance stage: reconcile payroll, cash at bank, GST account, non-current asset's value in balance sheet vs. depreciation schedule & hire purchase amortization accounts
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Preparation of financial statements including P & L, balance sheet, notes to the accounts, depreciation report etc.6.
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Preparation of company tax return including franking accounts (dividend payments to shareholders in 2nd year)
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.Preparation of director's individual income tax returns incl. share trading schedule
Case 5: Individual Tax Return
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Tax return for indivual including work related expense,employee share scheme ,reportable fringe benefit ,lum sum payments
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Tax return for senior including centrelink allowance and pensions ,tax offset, investment property and other investment
