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远大会计实战精英班 (including two sections):
价格:$1980 (远大特别回馈广大学子:凡报名精英班的同学,一律加送远大税务精修班)
授课语言:中文
授课时间:104 hours tutorial time (Public practice)+20 Hours tutorial time (commercial) + approximate 100 hours practice time= 224 Hours (13 weeks, 2 days/week,4 hours/day)
Section 1:
会计事务所(PUBLIC PRACTISE ACCOUNTING):
远大会计实战精英案例原版取材CA Firm 实际操作规程,严格参照2010年澳大利亚最新税法大纲,所有教材经过本中心专业培训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,和无重复。
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)
课时: Total 104 Hours tutorial time + unlimited practice hours (13 weeks, 2 days/week, 4 Hours/day)
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
课程内容简介:
Case one
•Business activity: Boost 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, analysing,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: reconcil 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 instalment and annual GST return)
3.Preparation of depreciation schedules
4.At the annual trial balance stage: reconcil 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 incl 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: Grocery retail shop (also delivery 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 purchas (GST treatment, unexpired interest amortisation, current vs non-current lease laibility)
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 instalment and annual GST return) Preparation of depreciation schedules
5.At the annual trial balance stage: reconcil payroll, cash at bank, GST account, non-current asset's value in balance sheet vs depreciation
6.schedule & hire purchase amortisation accounts
7.Preparation of financial statements including P & L, balance sheet, notes to the accounts, depreciation report etc.
8.Preparation of company tax return incl franking accounts (dividend payments to shareholders in 2nd year)
9.Preparation of director's individual income tax returns incl. share trading schedule
Case four
•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 purch/sale contract notes.rental statements etc
3.Preparation of share trading, dividend and rental schedules in excel file
4.Bank reconciliation; cross check/reconcil 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 incl trust distribution to beneficiaries
7.Preparation of beneficiary's individual income tax returns including the distribution received from the trust.
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