Modification History
Not applicable.
Description
This qualification is designed to reflect the job roles of contract bookkeepers and employees performing bookkeeping tasks for organisations in a range of industries.
A Business Activity Statement (BAS) service is a tax agent service that includes, but is not limited to, the following:
- preparing or lodging an approved form about a taxpayer's liabilities, obligations or entitlements under a BAS provision;
- giving a taxpayer advice about a BAS provision that the taxpayer can reasonably be expected to rely upon to satisfy their taxation obligations; or
- dealing with the Commissioner on behalf of a taxpayer in relation to a BAS provision.
Persons providing a BAS service must be registered by the Tax Practitioner's Board and this qualification is currently cited as meeting the educational requirements for registration. Other conditions apply including a designated period of experience. Persons seeking BAS agent registration should check current registration requirements with the Board as this is regularly reviewed. More information and contact details for the Tax Practitioners Board are provided in the FNS10 Information Kit available from the IBSA website.
Pathways Information
Qualification Pathway
Preferred pathways for candidates entering this qualification include:
- FNS30310 Certificate III in Accounts Administration
The primary pathway from this qualification is employment in a bookkeeping job role with functions that include:
- establishing and maintaining manual and computerised accounting systems
- completing Business Activity Statements (BAS) and other office financial statements
- developing bookkeeping management systems for organisations
- general administration.
This qualification may be suited to an Australian Apprenticeship pathway.
A further learning pathway utilising qualifications such as FNS50210 Diploma of Accounting would support career progression.
Licensing/Regulatory Information
Not applicable.
Entry Requirements
Not applicable.
Employability Skills Summary
EMPLOYABILITY SKILLS QUALIFICATION SUMMARY |
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Employability Skill |
Industry /enterprise requirements for this qualification include : |
Communication |
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Teamwork |
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Problem solving |
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Initiative and enterprise |
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Planning and organising |
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Self-management |
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Learning |
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Technology |
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Packaging Rules
Packaging Rules
13 units must be achieved:
9 core units
plus 4 elective units
- all elective units of competency can be selected from the elective bank below, from units aligned to other Certificate IV or Diploma qualifications in FNS10 Financial Services or another endorsed Training Package or accredited course
- a maximum of 2 electives can be selected from units aligned to Certificate III qualifications in the FNS10 Financial Services or another Training Package.
Elective units must be relevant to the work outcome, local industry requirements and the qualification level.
Units selected from other Training Packages or accredited courses must not duplicate units selected from or available within the FNS10 Financial Services or BSB07 Business Services Training Packages.
Core units of competency :
- BSBFIA401A Prepare financial reports
- BSBITU306A Design and produce business documents
- BSBOHS303B Contribute to OHS hazard identification and risk assessment
- FNSBKG401A Develop and implement policies and procedures relevant to bookkeeping activities
- FNSBKG402A Establish and maintain a cash accounting system
- FNSBKG403A Establish and maintain an accrual accounting system
- FNSBKG404A Carry out business activity and instalment activity statement tasks
- FNSBKG405A Establish and maintain a payroll system
- FNSINC401A Apply principles of professional practice to work in the financial services industry
Elective units of competency :
- BSBCUS301A Deliver and monitor a service to customers
- BSBCUS403A Implement customer service standards
- BSBFRA301B Work within a franchise
- BSBFRA403B Manage relationship with franchisor
- BSBITU402A Develop and use complex spreadsheets
- BSBSMB405A Monitor and manage small business operations
- BSBWOR501A Manage personal work priorities and professional development
- BSBWRT301A Write simple documents
- FNSACC302A Administer subsidiary accounts and ledgers
- FNSACC303A Perform financial calculations
- FNSACC404A Prepare financial statements for non-reporting entities
- FNSACC405A Maintain inventory records
- FNSACC406A Set up and operate a computerised accounting system
NOTE The workplace context for this qualification should guide the selection of elective units. Examples of appropriate units in the elective bank that may suit particular work contexts include:
(Contract Bookkeeper )
- BSBCUS301A Deliver and monitor a service to customers
- BSBCUS403A Implement customer service standards
(Small Bookkeeping Business Owner )
- BSBSMB405A Monitor and manage small business operations
- BSBWOR501A Manage personal work priorities and professional development
(Permanent Paid Bookkeeper - working for an enterprise )
- BSBCUS403A Implement customer service standards
- BSBWOR501A Manage personal work priorities and professional development
(Franchise Bookkeeper )
- BSBFRA301B Work within a franchise
- BSBFRA403B Manage relationship with franchisor