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.

Potential Career Outcomes:

• BAS Agent
• Small Business Bookkeeper
• Contract Bookkeeper

This qualification requires 13 units, consisting of 9 core unit and 4 electives.

Core Industry Units
BSBFIA401A Prepare financial reports
BSBITU306A Design and produce business documents
BSBOHS201A Participate in OHS processes
FNSBKG401A Develop and implement policies and practices 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
BSBCUS402B Address customer needs
BSBITU402A Develop and use complex spreadsheets
BSBWRT301A Write simple documents
BSBWOR301A Organise personal work priorities and development
BSBFIA402A Report on financial activity
FNSACC404A Prepare financial statements for non-reporting entities