Assessment Summary Sheet for FNSACC301

This assessment tool is for FNSACC301 - Process Financial Transactions and Extract Interim Reports. It includes a cover sheet, assessment/evidence gathering conditions, resources required, instructions for students, procedures and specifications of the assessment, and assessment 2 which includes case analysis, posting to general journal, and short answer questions.

Assessment Summary Sheet
 This form is to be completed by the assessor and used a final record of student competency.
 All student submissions including any associated checklists (outlined below) are to be attached to this cover sheet
before placing on the students file.
 Student results are not to be entered onto the Student Database unless all relevant paperwork is completed and
attached to this form.
Student Name:
Student ID No:
Final Completion Date:
Unit Code: FNSACC301
Unit Title: Process Financial Transactions and Extract Interim Reports
Please attach the following documentation to this form Result
Assessment Week 1 Research, analysis and short questions S / NYS / DNS
Assessment Week 2 Case Analysis and written response S / NYS / DNS
Final Assessment Result for this unit C / NYC
Feedback is given to the student on each Assessment task Yes / No
Feedback is given to the student on final outcome of the unit Yes / No
Student Declaration I have been assessed in a fair and
flexible manner. I understand that the Elite Education
Vocation Institute’s Student Assessment, Reassessment
and Repeating Units of Competency Guidelines apply to
these assessment tasks.
Assessor Declaration: I declare that I have conducted a
fair, valid, reliable and flexible assessment with this student,
and I have provided appropriate feedback.
Name: Name:
Signature: Signature:
Date: Date:
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Assessment Cover Sheet
Assessment Week Two Details
Term and Year Term 4 2017
Assessment Type Case Analysis and written response
Due Date Class Room
Student Name:
Student ID No:
Date:
Qualification : FNS50215 Diploma of Accounting
Unit Code: FNSACC301
Unit Title: Process Financial Transactions and Extract Interim Reports
Assessor’s Name Ada DU
Student Declaration: I declare that this work has been
completed by me honestly and with integrity. I understand
that the Elite Education Vocation Institute’s Student
Assessment, Reassessment and Repeating Units of
Competency Guidelines apply to these assessment tasks.
Assessor Declaration: I declare that I have conducted a
fair, valid, reliable and flexible assessment with this student,
and I have provided appropriate feedback.
Name: Name:
Signature: Signature:
Date: Date:
Student was absent from the feedback session.
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Assessment/evidence gathering conditions
Each assessment component is recorded as either Satisfactory (S) or Not Yet Satisfactory (NYS). A student can only
achieve competence when all assessment components listed under procedures and specifications of the assessment
section are Satisfactory. Your trainer will give you feedback after the completion of each assessment. A student who is
assessed as NYS is eligible for re-assessment. Should the student fail to submit the assessment, a result outcome of Did
Not Submit (DNS) will be recorded.
Principles of Assessment
Based on Clauses 1.8 – 1.12 from the Australian Standards Quality Assurance’s (ASQA) Standards for Registered Training
Organizations (RTO) 2015, the learner would be assessed based on the following principles:
Fairness - (1) the individual learner’s needs are considered in the assessment process, (2) where appropriate, reasonable
adjustments are applied by the RTO to take into account the individual leaner’s needs and, (3) the RTO informs
the leaner about the assessment process, and provides the learner with the opportunity to challenge the result
of the assessment and be reassessed if necessary.
Flexibility – assessment is flexible to the individual learner by; (1) reflecting the learner’s needs, (2) assessing competencies
held by the learner no matter how or where they have been acquired and, (3) the unit of competency and
associated assessment requirements, and the individual.
Validity – (1) requires that assessment against the unit/s of competency and the associated assessment requirements
covers the broad range of skills and knowledge, (2) assessment of knowledge and skills is integrated with their
practical application, (3) assessment to be based on evidence that demonstrates tat a leaner could
demonstrate these skills and knowledge in other similar situations and, (4) judgement of competence is based
on evidence of learner performance that is aligned to the unit/s of competency and associated assessment
requirements.
Reliability – evidence presented for assessment is consistently interpreted and assessment results are comparable
irrespective of the assessor conducting the assessment
Rules of Evidence
Validity – the assessor is assured that the learner has the skills, knowledge and attributes, as described in the module
of unit of competency and associated assessment requirements.
Sufficiency – the assessor is assured that the quality, quantity and relevance of the assessment evidence enables a
judgement to be made of a learner’s competency.
Authenticity – the assessor is assured that the evidence presented for assessment is the learner’s own work. This would
mean that any form of plagiarism or copying of other’s work may not be permitted and would be deemed
strictly as a ‘Not Yet Competent’ grading.
Currency – the assessor is assured that the assessment evidence demonstrates current competency. This requires the
assessment evidence to be from the present or the very recent past.
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Resources required for this Assessment
 All documents must be created using Microsoft Office suites i.e., MS Word, Excel, PowerPoint
 Upon completion, submit the assessment via the student learning management system to your trainer along with the
completed assessment coversheet.
 Refer the notes on eLearning to answer the tasks
 Any additional material will be provided by Trainer
Instructions for Students
Please read the following instructions carefully
 This assessment is to be completed according to the instructions given by your assessor.
 Students are allowed to take this assessment home.
 Feedback on each task will be provided to enable you to determine how your work could be improved. You will be
provided with feedback on your work within 2 weeks of the assessment due date.
 Should you not answer the questions correctly, you will be given feedback on the results and your gaps in knowledge.
You will be given another opportunity to demonstrate your knowledge and skills to be deemed competent for this unit
of competency.
 If you are not sure about any aspect of this assessment, please ask for clarification from your assessor.
 Please refer to the College re-assessment and re-enrolment policy for more information.
Procedures and Specifications of the Assessment
To complete the unit requirements safely and effectively, the individual must:
 Define international marketing
 Identify international trade patterns
 Explain international trade policies and agreements
 Identify legislative requirements
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Assessment 2
(Process financial transactions and interim report)
Instructions:
1. In Part A,Task 1,2,3,4 and 5 need to be completed in MS Excel templates
provided.
2. These templates will be available in the e-learning (online section) of this unit.
3. Once completed, email the Excel file to the teacher email address available in e-
learning.
Short answers questions 1 – 15 answer all questions in Part B in this booklet
Part A : Case analysis
Task 1: Managing the Petty Cash System
Using the following information from the Durable Trading Pty Ltd and prepare “The petty
cash book” in MS Excel file available in e-Learning ‘Assessment 2 Assignment template’
file.
1. Record the following transactions in the petty cash book
30/04/2016 Issued cheque no. 536 for $150.00 to establish the petty cash fund
2. Petty cash transactions have occurred for the current month. Total the columns in the
petty cash book to determine total expenditure.
3. Determine the amount of the reimbursement.
Date Voucher
No.
Details Amount $
(inc. GST)
GST $
1/4/2016 203 Taxi fare 34.00 3.10
3/4/2016 204 Coffee 15.00 1.35
4/4/2016 205 Stamps 45.00 4.10
6/4/2016 206 Pens 4.50 0.40
8/4/2016 207 Biscuits 8.35 0.75
11/4/2016 208 Newspapers 3.50 0.32
14/4/2016 209 Taxi fare 23.00 2.10
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Task 2
Batch and match the following transaction with the suitable heading. Your company has a
policy to record the transaction according to the items of the transactions.
a) Commission received $500
b) Cash sales $15000
c) Purchase inventory from ABC& Company on cash $5000
d) Commission received from X & suppliers $ 350
e) Cash sales to Mr. Xu $ 5000
f) Loan from National Bank Australia $25000
g) Loan from XYZ Finance Company $ 65000
h) Cash Collected from Debtors $ 550
i) Commission paid $250
j) Cash collected from Miss Money $ 1000
k) Furniture sold on cash $ 25000
l) An old computer sold on cash $350
m) Received discount $ 950 from Mr. Anna as your organisation is a regular client of
his business.
n) Rent collected for the current month $ 2500
o) Cash collected from Richard Business House, a debtor $ 14000 and given $1000
discount as it paid the dues as per a understanding.
p) Miss John, a regular party has deposited cash advance, and she will collect the
goods from your organisation next month.
KEY:
Batching Category: 1) Sale Journal, 2) Cash Payments Journal, 3) Cash Received
Journal, 4) Purchase Journal
Account classification: 1) Income 2) Expense 3) Asset 4) Liability
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Account classification
a) …………………………..
b) …………………………..
c) …………………………..
d) …………………………..
e) …………………………..
f) …………………………..
g) …………………………..
h) …………………………..
i) ………………………..
j) …………………………..
k) …………………………..
l) …………………………..
m) …………………………..
n) …………………………..
o) …………………………..
p) …………………………..
Batching Category
Batching Category
a) …………………………..
b) …………………………..
c) …………………………..
d) …………………………..
e) …………………………..
f) …………………………..
g) …………………………..
h) …………………………..
i) …………………………..
j) …………………………..
k) …………………………..
l) …………………………..
m) …………………………..
n) …………………………..
o) …………………………..
p) …………………………..
Task 3: Posting to General Journal
To complete this assignment, you will need to enter the following transactions and
communicate your manager (Trainer) for approval on these journals for April 2016 into
General journal.
Process the journal entries for the following transactions in the Journal worksheet provided.
[Hint] Total debits and credits are $14,330.00
Date Details Amount (inc.GST
where applicable)
2/4/2016 Durable Pty Ltd receives a cheque (no 683) from Perth
News. The cheque is attached to a remittance advice that
refers to invoice 1638 issued by Durable Pty Ltd in
650.00
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12/4/06. Perth News is paying the balance of its account.
3/4/2016 Durable Pty Ltd issues Invoice 1692 and stock to News
Plus relating to its order dated 14/4/05 for magazines
1025.00
3/4/2016 Stock Couriers sends Invoice 12204 to Durable Pty Ltd
requesting payment for the previous month’s delivery
465.0
5/4/2016 News Plus Contacts Durable Pty Ltd as it has been
incorrectly charged. Durable Pty Ltd issues an adjustment
notice (no. 54) to News Plus for the incorrect amount on
Invoice 1692 issued 3/4/2016.
65.00
7/4/2016 Durable Pty Ltd receives Invoice 1224 from Office World
for office furniture received on 30/4/06.
2500.00
9/4/2016 Durable Pty Ltd issues cheque no 533 to Hibberd & Co for
automatic monthly rent payment for its rented warehouse
premises.
1050.00
9/4/2016 Durable Pty Ltd receives a cheque (no. 7542) from News
Plus to pay the balance of its account.
960.00
20/4/201
6
Durable Pty Ltd receives 750 copies of NERO (stock) from
Nero Publishing along with Tax Invoice 887.
2250.00
20/4/201
6
Durable Pty Ltd paid Office World via cheque no 534 to
pay Invoice no 1224
2500.00
20/4/201
6
Durable Pty Ltd paid Stock Couriers via Visa Credit card to
pay the balance of Invoice no. 12204.
465.00
20/4/201
6
Durable Pty Ltd paid Nero Publishing via cheque 535 to
pay Tax Invoice 887.
2250.00
31/4/201
6
The Senior Accounts Officer authorises the drawing of
cheque 536 to create a petty cash impress (sufficient to
cover the next fortnight’s expenditure from the Petty
Cash.)
150.00
Task 4 Posting to the General Ledger
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At the end of each month, you are required to post the journal entries to the general
ledger. Complete the following tasks for Durable Pty Ltd:
1. Post the journal entries to the general ledger accounts in the Ledger worksheet.
2. Total each of the account balances in the General ledger?
Task 5 Prepare a Trial Balance
Prepare a Trial balance in the Trial Balance worksheet for all active general ledger
accounts for the month ending 30th April 2016 for Durable Pty Ltd. (Hint: Total
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debits and credits are $6474.10)
Assessment 2 Part B Short answers-Written response
Q1. When a staff member presents you with a petty cash voucher, what supporting
documentation must be attached? Who is required to approve their petty cash claim?
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The petty cash voucher must be supported by an original receipt document for
every cash disbursement transaction from the fund kept for petty expenses. Two
documents are required for the petty cash transactions. One is issued from the
custodian and other is issued by the payee. The custodian of petty cash fund is
required to approve the petty cash claim.
Q2. A colleague has had a busy day. Even though it is against organisational policy the
colleague has decided to leave the banking until the next day and leaves the money in the
cash register overnight. The next morning, when the colleague checks the takings, $100 is
missing.
Describe two actions the colleague should have taken to help ensure the money was not
‘at risk’
He must have kept the money into some lockers so that it could not be lost or
misplaced.
Further, he should have submitted the cash into bank account to avoid any loss.
Q3. a) Under GST legislation, what details must be included on a TAX Invoice received
from a creditor before you can process it?
b) If the supplier has not provided their ABN, what procedures must Accounts Payable
follow?
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seller's identity
ABN of seller
Date of issue of invoice
Brief description of goods sold (including quantity if applicable)
Amount of GST
Extent of GST liability on sale.
If the ABN is not provided by the supplier and the total amount of payment for
goods and services is exceeding $ 75 then it is generally recommended to withhold
the highest rate of GST on such payment and pay it to ATO (ATO,2017).
Q4. Check the following cheque, received by your company Maybell Manufacturing, for
accuracy. If there is an error, describe it.
Australasian Bank
Camperdown NSW
21 May 2xxx
Pay Maybellin Manufacturing
The sum of Eight hundred and eighty dollars 50c
____________________________________ _
J Barganovich
Josephs Bargains 2157 lLK876532 35464378
Is there an error on this cheque?  Yes  No
If yes, describe
Yes, there is an error on the cheque. It
does not contain the term ‘OR BEARER’
Q5. You work for Outdoor Kids. This firm has a policy of checking Tax Invoices against
delivery dockets then checking the accuracy of Tax Invoice charges;
a. any errors or discrepancies found are notified to the supervisor using an internal
memorandum Compare the Delivery Docket (next page) with the Tax Invoice below,
noting discrepancies on the Tax Invoice
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$ 883.50

b. Check the Tax Invoice for accuracy, making any changes on the invoice and in the
box alongside the invoice, if required
c. Notify the Supervisor of discrepancies and further action to be taken using the
memo
Mini Max Tramp P/L
39 Mitchell Street
LEUMEAH
TAX INVOICE 206
Date: 4-9-XX
To:
Outdoor Kids
19 Clay Street
BELMORE NSW
QUANTITY DESCRIPTION UNIT PRICE AMOUNT
1 Kindergarten MiniMax Trampoline 399.00 399.00
2 Action Junior Trampoline 225.00 405.00
4 Action Junior Tramp Safety Pads 69.50 278.00
SUBTOTAL 1082.00
less Discount
5%
54.10
1136.10
plus 10% GST 113.60
TOTAL DUE 1249.70
THANK YOU FOR YOUR BUSINESS!
MiniMax Tramp P/L
39 Mitchell Street
LEUMEAH
Delivery Docket DD206
Date: 4-9-XX
To:
Outdoor Kids
19 Clay Street
BELMORE NSW
QUANTITY DESCRIPTION UNIT PRICE AMOUNT
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1 Kindergarten MiniMax Trampoline
2 Action Junior Trampoline
2 Action Junior Tramp Safety Pads
INTEROFFICE MEMORANDUM
To: Supervisor ___ ____ Date: ___XX/XX/20XX____
From: ________________
Action
Q6. What security safeguards should you consider when you are handling cash?
Safeguarding the physical cash and the person who is undertaking cash handling.
Segregation of different cash handling responsibilities and duties among different persons.
Accountability: Ensuring that all the cash transactions are undertaken with the due authorisation and are
properly accounted for in the business.
Reconciliation: Ensuring that all the transactions are recorded accurately.
Monitoring the cash flow regularly: Implementing tight controls and investigation procedures for any unusual
cash transaction.
Q7. a) List any acts, regulations, legal procedures and codes of practice that are relevant to the
banking industry, b) briefly explain why these are necessary?
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Banking Act, 1959
Reserve Bank Act, 1959
Australian Prudential Regulation Authority Act, 1998
Bills of Exchange Act, 1909
Cheques Act, 1986
Financial Transaction Report Act, 1988
Anti-Money Laundering and Counter –Terrorism Financing Act, 2006
Australian Securities and Investment Commission Act, 2001
Financial Transactions Reports Act, 1988
Code of practice:
Code of Conduct (ASIC)
ePayment and financial services sector
Q8. Explain the relationship between a “batch total” for banking purposes and “receipts
issued”.
When some cash is deposited in bank it might cover various checks in addition to the cash. The word batch is
usually printed on the receipt issued by bank for the deposit made. The receipt only includes the total amount
of cash deposited instead of showing individual amount of each of the item deposited. The transaction of
deposit is generally processed at the night once the bank gets closed for the day. When a deposit transaction
includes multiple checks, all the checks are grouped together to be processed as the batch transaction.
Q9. Describe the banking facilities you should use when performing the business banking
procedure
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The locker facility
Cash Deposit or Lending functions
ATM facilities
Processing and issuance of Debit cards and credit cards.
Net banking facilities.
Q10. Explain the banking procedures that would be followed when customers pay by credit card
or debit card
1)Payment authentication
At this point the merchant bank captures the customer account information and then transfers it to the
acquirer.
2)Transaction submission:
At this stage merchant acquirer asks form the master-card to obtain the authorization of issuing bank of
customer.
3)Authorization request:
The mastercard submits the concerned transaction to issuer for the authorization.
4)Authorization response:
The transaction is authorized by the issuing bank and response is sent back to the merchant.
5)Merchant payment
The issuing bank sends the payment to the acquirer of merchant who finally deposits the payment amount to
the merchant account.
Q11. What items and documentation must be taken to the bank when banking the day’s takings?
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Receipts of day’s takings.
Deposit forms
Cheques
Bank Book
Documents of Identity.
Q12. What procedure should be followed by the person who performed the daily banking, after
the deposit has been made at the bank?
After depositing the cash in bank, the depositor must check the message alert on the registered e-mail ID or
the contact number to ensure that the amount is deposited correctly in the account.
Further, the deposit slip or acknowledgement document must be collected personally from the bank where the
amount is deposited or if the amount is deposited on the online platform , the deposit slip must be
downloaded from the portal.
Record the cash deposition transaction in the cash journal maintained by the firm.
Make the respective journal entry in the journal leger manually if the books of accounts are maintained
manually and if the records are maintained using the accounting software, the relevant entry for the
transaction of cash deposition must be made through such software.
Tally the bank statement must be tallied with the cash book of the business.
Q13. What steps would you take if you found a discrepancy between the bank deposit form signed by the
bank and the cash records maintained by the business?
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Comparison of both the documents i.e. bank deposit form and cash record of the business must be made.
This comparison will enable the cashier of the business to ensure that all the cash deposit transactions have
been properly recorded in the cash book.
The transactions of bank deposits must be verified using the deposit slips issued by the bank each time when
the cash was deposited in the bank.
The dates at which bank has issued the deposit slip must be matched with the dates of deposition of cash to
the bank.
Preparation of bank reconciliation statements must be followed in the circumstances when there is any
discrepancy found in the cash and bank records.
Q14. Provide at least three reasons why it is important to check financial documents before
they are processed?
To ensure the accuracy of the information and data provided in the financial documents.
To nullify the impact of errors and omissions of the financial documents.
To ensure that all the terms of documents are agreeable to the signing parties before the
financial document is processed.
Assessment Two Feedback Evaluation
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Student’s name:
Trainer/ Assessor’s name: Date:
Unit name: FNSACC301 Process financial transactions and extract interim reports
Assessment Submission Checklist to be completed by the Trainer/Assessor
Did the student complete and provide evidence for the following: Yes No
1. Provide a discussion on the short questions?  
2. Provide an analysis for petty cash?  
3. Understanding how to post to general ledgers?  
4. Provide an evidence to do bank reconciliation?  
5. Submit within agreed timeframe?  
6. Extract and check trial balance and or prepare other required reports?
Has the learner proven they can: Yes No
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1.1 Identify, check and record information from documents  
1.2 Examine supporting documentation to establish accuracy and completeness and to ensure
authorisation by appropriate personnel
 
1.3. Find and correct any errors  
2.1 Enter accurately and balance deposits and withdrawals according to organisational procedures  
2.2 Check cheques and card vouchers for validity before processing  
2.3 Reconcile banking documentation with organisation’s financial records  
2.4 Check, process and record petty cash claims and vouchers, and balance petty cash book according
to organisational procedures
 
3.1 Prepare invoices in accordance with organisational procedures  
3.2 Check invoices against source documents for accuracy and correct any errors  
3.3 File all invoices and related documents for auditing purposes  
4.1 Prepare journals accurately and completely, and batch items within organisational timelines  
4.2 Match batch items precisely to initial receipt records  
4.3 Ensure journals are authorised by appropriate person and process in accordance with organisational
policy and procedures
 
5.1 Post journals accurately to ledger in accordance with organisational input standards, with
transactions correctly allocated to system and accounts
 
6.1 Enter data accurately into system in accordance with organisational input standards and correctly
allocate transactions to system and accounts  
6.2 Update related systems to maintain integrity of relationships between financial systems  
7.1 Select deposit facility appropriate to banking method to be used  
7.2 Balance batch with deposit facility without error  
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7.3 Take security and safety precautions appropriate to method of banking, in accordance with
organisational policy and industry and legislative requirements  
7.4 Obtain and file proof of lodgement so that it is easily accessible and traceable  
8.2 Complete cash and credit journals and post to general ledger  
8.3 Extract and check trial balance and prepare other required reports  
Assessment outcome  Satisfactory  Not Yet Satisfactory  Re-assessment required
Student Signature
The result of my performance in this unit has been discussed and explained to me.
____________________________ Date: ______________
Student signature
Trainer/ Assessor’s
Signature
Trainer/ Assessor’s declaration:
I hereby certify that the above student has been assessed by myself and all assessments are carried out as
required by the Principles of Assessments (Clause 1.8 of the Standards for RTO 2015).
____________________________ Date: ______________
Assessor signature
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