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FNS40217 - Certificate IV in Accounting and Bookkeeping

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Certificate IV in Accounting and Bookkeeping

Mapping

Is superseded by and equivalent to FNS40222 – Certificate IV in Accounting and Bookkeeping

Notes

Supersedes and is equivalent to FNS40217 Certificate IV in Accounting and Bookkeeping.

Qualification Description

This qualification reflects the job roles of workers in the accounting industry, including BAS Agents and contract bookkeepers; and of those employees performing bookkeeping tasks for organisations in a range of industries. It includes preparing and lodging business and instalment activity statements, and providing advice or dealing with the Commissioner on behalf of a taxpayer in relation to activity statements. Individuals in these roles apply theoretical and specialist knowledge and skills to work autonomously, and exercise judgement in completing routine and non-routine activities.

Licensing/Regulatory Information

Work functions in the occupational areas where this qualification may be used are subject to regulatory requirements. Refer to the FNS Financial Services Training Package Companion Volume Implementation Guide or the relevant regulator for specific guidance on requirements.

Persons providing a business activity statement (BAS) service for a fee or other reward must be registered by the Tax Practitioners Board (TPB) and this qualification is currently cited as meeting the TPB education requirements for registration. Other conditions apply, including a designated period of experience. Persons seeking BAS agent registration should check current registration requirements with the TPB, as registration requirements are reviewed regularly.

Packaging Rules

Total number of units 13

8 core units
5 elective units, consisting of:

  • all 5 units may be chosen from the elective units listed below

  • up to 2 units may be from a Certificate III, Certificate IV or Diploma in any currently endorsed training package or accredited course, provided they do not duplicate the outcome of another unit chosen for the qualification.

Core units

BSBFIA401 – Prepare financial reports

BSBSMB412 – Introduce cloud computing into business operations

FNSACC311 – Process financial transactions and extract interim reports

FNSACC312 – Administer subsidiary accounts and ledgers

FNSACC408 – Work effectively in the accounting and bookkeeping industry

FNSACC416 – Set up and operate a computerised accounting system

FNSTPB401 – Complete business activity and instalment activity statements 1

FNSTPB402 – Establish and maintain payroll systems1

Elective units

BSBCUS301 – Deliver and monitor a service to customers

BSBCUS403 – Implement customer service standards

BSBITU306 – Design and produce business documents

BSBITU402 – Develop and use complex spreadsheets

BSBSMB401 – Establish legal and risk management requirements of small business

BSBSMB402 – Plan small business finances

BSBSMB405 – Monitor and manage small business operations

BSBWOR501 – Manage personal work priorities and professional development

BSBWRT301 – Write simple documents

FNSACC313 – Perform financial calculations

FNSACC405 – Maintain inventory records

FNSACC407 Produce job costing information

FNSACC411 – Process business tax requirements

FNSACC412 – Prepare operational budgets

FNSACC413 – Make decisions in a legal context

FNSACC414 – Prepare financial statements for non-reporting entities

FNSACM401 – Evaluate and authorise payment requests

FNSORG505 – Prepare financial reports to meet statutory requirements

FNSORG506 – Prepare financial forecasts and projections

FNSPAY501 – Process salary packaging arrangements and additional allowances in payroll

FNSPAY502 – Process superannuation payments in payroll

FNSPAY503 – Process complex employee terminations in payroll

FNSPAY504 – Interpret and apply knowledge of industrial regulations relevant to payroll

FNSPAY505 – Interpret and apply knowledge of taxation systems relevant to payroll

1 Unit required for the FNSSS00004 BAS Agent Registration Skill Set.