Nicole会计实战培训-课程介绍

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我们的课程

(8) 会计全修特惠课程Tax Package C-会计全修实战－个税人务+公司税务+FBT

税务(Public Practice)会计全修实战（个税人务+公司税务+FBT TAX )

公司税务全修实战班

税务会计实战全修由以下课程组成

全课程达36小时

极高性价比：

悉尼学生: 只需$2280 (优惠折扣达 $575) 。若单独报名原价 $2855=980（个人税务全能班）+1280（公司税务全能班）+595 (FBT & Salary Package 全修班）

其他城市学生: 只需$2580 (优惠折扣达＆220)。若单独报名，原价$=1180（个人税务全能班）+1280（公司税务全能班）+695(FBT & Salary Package 全修班）

课程内容：

个人税务实战全能班 (8 sessions/12hours ) 公司税务实战全能班(8 sessions/16hours)

1. 个人税务实战全能班 (8 sessions/12 hours )

2.公司税务实战全能班(8 sessions/16hours)

3. FBT税务实战全能班(4 sessions/4-5hours)-option 2

4. Free Resume amendment and Interview ongoing support

课程培训讲课大纲设置如下

Week 1- 4 Public Practice-会计税务实战班-个人税务（Tax accountant）

根据社会找工的需求和一个课程可以学到更全部的Public Practice的课程，近期我们对会计税务实战班课程进行了重新的改革和编排，加入了更多新的内容，

Public Practice领域的工作，这些一般都是accounting firm。Such as big four以及second tier 的accounting的firm &中小型的accounting firm，工作内容主要包括Auditing and Assurance, Consulting, Deals, Enterprises, Private Clients , bookkeeping, tax return, SMSF，business set up等内容。Public Practice领域的工作与commercial and Industry有很大的不同，如果同学们对这个领域非常感兴趣也可以从Public Practice发展，可以参加我们的个人税务实战班和公司税务实战班（Tax accountant）

价格：$980
授课时间：12 Hours (5weeks,1day/week, 4hours/day)
Become an expert tax preparer
入学条件：无入学限制（具有一定会计相关背景）

Individual Tax return including Sole Trader

A successful interview with a potential employer would very likely require that you have pre-knowledge in the preparation of tax returns. Knowing how to use a particular software to produce tax returns is inadequate as this is just only a technical tool. You should show them that you have skill sets which are well beyond the use of a software. Your potential employer should feel that you can add value to the organisation and therefore be hired.

This course is good for the following candidates who

· are preparing CPA Advanced Taxation

· wish to get into taxation job – individual tax return

· wish to prepare their own complex tax return with the ability to maximise deduction

· in the university and vocational education sector who are looking for further help in their studies in Australian taxation

Session 1 (A) How is taxable income calculated? Understand the Australian Income tax system through Income, deductions.

This session provides the most and latest underpinning knowledge in tax. You will have confidence to consult with clients after this session.

Identify assessable income – to understand types of income

Actual tax return forms are going to be explained and used for this session.

· PAYG summary

· Employment income

· Exempt income

· Government Security income

· Interest income

· Tips

· Personal services income

· Fringe benefits, allowances vs reimbursement

· Non assessable non exempt income

· Dividend and imputation system

· Sole trader business income

Identify allowable deductions – to minimise taxable income

· PAYG summary

· General and specific

· Losses carried forward

· Non commercial business losses

· Gifts

· Decline in value and low value pool

· Motor vehicle deductions (car expenses)

· Travel expenses

· Work related deduction – What are the catches? What should be careful about?

· Uniform and laundry

· Employee deductions

· Self education expenses

· Borrowing costs

· Black hole expenses

· Sole trader deductions

· Other miscellaneous deductions

· Practical part: Individual tax return forms. Students are going to complete individual tax return forms and gain a knowledge how to interpret the information from the PAYG summary.

Session 1 (B)

How tax is calculated? Understanding Australian marginal tax rates and utilization of tax offsets that are available for clients

Understand clearly how tax is calculated and how you can consult with clients to give them maximum benefits and satisfaction

· Low income tax offsets

· Dependant tax offsets

· Medical expenses tax offset

· Private health insurance tax offset

· Government social security tax offset – beneficiary

· Mature Australian worker tax offset

· Senior Australian and Pensioners tax offset

Session 2 Lodgment of Business BAS

Sole trader income and expenses
Cash accounting and accrual accounting
Preparation of BAS and IAS form

Session 3 Investment – Real property and financial products

This session provides insight into the most common investment method, the negative gearing. This session explains how negative gearing is derived and therefore facilitate tax planning.

You will be able to carry out tax planning through Australian investment market.

Capital gains – completely explained

· Collectables

· Personal use assets

· Real property

· Indexation method

· Discount methods

· Cost base for real properties

Rental income

· Negative gearing – how to facilitate this with future earnings (capital gains)

Foreign exchange income

Session 4 Termination payments

Australia’s aging population is on the increase and therefore this session is essential to deal with retirements and use of their superannuation fund. This session provides overview of the different tax adjustments for termination related payments (redundancy and superannuation).

Employment termination payment overview
Tax calculation - termination payment

· Genuine redundancies

· Early retirement payment

· General retirement

Superannuation

· Income stream as investment

· Lump sum

· Superannuation withdrawal for non Australian resident (eg. Overseas students)

Session 5 Making it all work!

This session is a review session, students will go through each session and put them together to prepare an individual tax return. Also tips for consultation with clients will be provided.

The training is focused on providing knowledge skills in tax laws and tax processes in relation to individuals and practical skills in application to industry situations. Face to face coaching will be done by a teacher with over 8 years teaching experience at TAFE NSW & now run her own tax firm. Simulated work place experience found in tax office and tax practitioners offices will be provided to develop your practical skills.

At the end of this course, successful students will have general and specific understanding of Australian tax system. The knowledge and practical skills gained will be suitable to be used in any tax office. The information provided in the course will be useful for accountants to provide consultation to clients in regard to tax planning as well as tax strategies and tax compliance purposes.

择业范围：

Tax accountant

Financial accountant

Assistant accountant

授课人数：3-5人小班

授课地点：208/661 George St, Sydney (near ANZ bank)

Week 5-10 公司税务实战班-着重中大型公司复杂的税务分析日常实战技巧

Public Practice-公司税务实战班（Tax accountant）

价格：$1000
授课时间：16 Hours
难度等级：中
Become an expert tax preparer
入学条件：无入学限制（具有一定会计相关背景）

Prepare tax returns for legal entities

This course will not only give you specific knowledge of tax returns for companies, partnerships and trust but also provide practical skills to prepare quarterly BAS.

The course is suitable for the following candidates who

• are preparing for CPA - Advanced Taxation

• wish to get into bookkeeping and advanced taxation jobs– entity tax return

• wish to prepare their own/family business tax return and BAS

• study tax module at universities

We will give different case for the following :

Session 1 Partnership business

This session provides you with skills for the preparation of partnership tax return and income split strategies.

1. Definition and benefits of partnership business

• Partnership agreement

• Legal part of partnership – registration and training name

• Advantages and disadvantages

2. Taxation

• Partnership share or loss

• Partnership net income

• Partnership capital gains

• Partners’ salaries

• Lodgment of BAS and lodgment of income tax

• Session 1 Practical part (a few different partnership industry examples will be provided for your practical exercise)

- PAYG instalment calculation

- Reconcile payroll with BAS and final PAYG amount, GST account and other balance sheet items.

- Preparation of quarterly BAS for lodgment and annual GST.

- Preparation of partnership trial balance

- Preparation of financial statements including P & L, balance sheet from partnership’s trial balance.

- Preparation of depreciation schedules

- Preparation of quarterly report of contractors’ payments to ATO and the taxable payments annual report (NAT 74109-05.2012) for construction business only.

Session 2 Small Business Entity

1. Eligibility

2. Simplified decline in value rules

• General pool – how it works

• Immediate deduction for depreciable assets

• Motor vehicle depreciation rule with general pool (Accelerated deduction for motor vehicles)

3. Trading stock rules

4. Small business capital gains tax concessions

• 15 year exemption

• Active asset 50% reduction

• Retirement exemption

• Small business rollover

• Session 3 Practical part (a few different industry examples will be provided for your practical exercise)

- Preparation of client's commercial vehicle hire purchase (GST treatment, unexpired interest amortisation, HP liability)

- Reconcile payroll, ATO integrated client account and other balance sheet items. Preparation of quarterly BAS for lodgment

- Preparation of depreciation schedules (using General Pool)

- Reconcile payroll with PAYG summary

- Reconcile ATO integrated client account and other balance sheet items.

- Preparation of quarterly BAS for lodgment

- Preparation of the hire purchase items - amortisation and HP liability records

- Preparation of financial statements including P & L, balance sheet, notes to the accounts etc.

- Preparation of company tax return

- Preparation of director's individual income tax returns

Session 3 Companies

This session provides skills for preparation of company tax return in accordance with ATO rulings including recent changes for tax year 2014.

1. Definition and setting up companies – compliance with ASIC and ATO

2. Public and private companies

3. Calculation of taxable income (reconciliation)

4. Lodgment of BAS and income tax

5. End of year reconciliation

• Wages

• PAYG withholding

• PAYG instalment

• GST

• Other information on BAS with final balances

6. Tax losses – deductibility and utilization of the losses

7. Division 7A – private companies only

• Definition

• Division 7A agreement

• Calculation (minimum loan repayment)

8. Year-end balance adjustment

9. Car fringe benefit: most company directors overlook the private usage of the company car(s). Recent changes in car fringe benefit tax by ATO are thoroughly explained in this session.

• Statutory method

• Operating cost method

• Employee contribution method (ECM)

• Session 2 Practical part (a few different company industry examples will be provided for your practical exercise)

- Preparation of GST and PAYG withholding for lodgement (BAS)

- Reconcile payroll with PAYG summary

- Reconcile ATO integrated client account and other balance sheet items.

- Preparation of quarterly BAS for lodgment

- Division 7A interest, loan closing balance and minimum loan repayment work book

- Fringe benefit tax for motor vehicle calculation (especially for 99% of private company directors)

- Preparation of financial statements including P & L, balance sheet, notes to the accounts etc.

- Preparation of depreciation schedules

- Preparation of company tax return and director’s tax return

Session 4 Franking accounts

This session provides underpinning knowledge and skills in computing company franking accounts to decide how much dividend is to be paid at the end of financial year. Maintaining franking accounts are mandatory requirements of ATO.

1. Understanding of franking system in Australia – what is involved

2. Benchmark rule for setting franking percentage

3. Franking surplus or deficit

4. Franking debit

• Session 4 Practical part

- Calculation of franking deficit

- Calculation of franking deficit tax

- Calculation of over franked amount and penalty

- Preparation of franking accounts in consecutive 2 years

- Calculation of dividend payments to shareholders

Session 5 Trust and minors

This session provides overview and underpinning knowledge and practical work of trust and its preparation of income tax assessment. At the end this session, students will be able to prepare trust tax assessment and will be able to reconcile dividends.

1. Definition

2. Benefits

3. Types of Trust (advantages and disadvantages)

• Family trust

• Unit trust

• Hybrid trust

4. Taxation of Trust

• Inter vivos

• Deceased estate

5. Taxation for minors

• Definition

• Special tax rules for minors

- Excepted persons

- Eligible income

- Excepted income

• Session 5 Practical part

- Preparation of trust distribution schedule for beneficiaries

- Determine trust net income (ITAA section 97)

- Calculation of trust assessment for beneficiaries with disability (ITAA section 98 and section 98A)

- Calculation of trust assessment for beneficiaries with no presently entitled (ITAA section 99 and section 99A)

- Tax return preparation for minors (section 98 and section 98A)

- Preparation of Trust tax assessment (section 99 and section 99A)

- Preparation of trust tax return

- Reconciliation of trust distribution and beneficiaries’ tax return

Bonus Session - Tax compliance

• Tax agent lodgment program 2013/14

• Lodgment and concession dates

Session 1 4 hours

Session 2 4 hours

Session 3 6 hours

Session 4 3 hours

Session 5 3 hours

The training is focused on providing knowledge skills in tax laws and tax processes in relation to legal entities and practical skills in application to industry situations. Face to face coaching will be done by a teacher with over 8 years teaching experience at TAFE NSW, as well as over 6 years (to current) of tax & accounting work experience at a registered tax practice. Simulated work place experience found in tax office and tax practitioners’ offices will be provided to develop your practical skills.

At the end of this course, students will be able to lodge tax returns for legal entities with ability to advice on tax strategies for clients. This course will provide not only practical part but also solid theoretical part therefore the students who completed this course will gain the additional leading tax mind set for tax planning and strategies for their future clients. The knowledge and practical skills gained will be suitable to be used in any tax office and be able to consult with clients on tax strategies. The information provided in the course will be useful for accountants to provide consultation to clients in regard to tax planning and tax compliance purposes.