Student Assessment Booklet

This Student Assessment Booklet provides all the necessary information and instructions for the assessment tasks of FNSACC408 Work effectively in the accounting and bookkeeping industry. The booklet includes assessment plan, preparation guidelines, assessment appeals process, naming conventions for electronic documents, and assessment task instructions. The assessment tasks include written questions, customer feedback, business start-up project, and professional development project. Completion of all tasks is required to be assessed as competent. The booklet is designed for students studying FNS40217 Certificate IV in Accounting and Bookkeeping at Cass Training International College.

Student Assessment Booklet
FNSACC408 Work effectively in the accounting and
bookkeeping industry
FNS40217
Certificate IV in Accounting and
Bookkeeping

1. Table of Contents
1.Table of Contents...................................................................................................................... 2
2.Assessment Information............................................................................................................ 3
3.Assessment Instructions............................................................................................................ 5
4.Student Assessment Agreement............................................................................................... 6
5.Assessment Task 1 Cover Sheet............................................................................................... 7
6.Assessment Task 1: Written Questions.....................................................................................8
7.Assessment Task 1 Instructions.............................................................................................. 10
8.Assessment Task 1 Checklist.................................................................................................. 14
9.Assessment Task 2 Cover Sheet............................................................................................. 16
10.Assessment Task 2: Customer feedback..............................................................................17
11.Assessment Task 2 Instructions............................................................................................ 18
12.Assessment Task 2 Checklist................................................................................................ 21
13.Assessment Task 3 Cover Sheet........................................................................................... 23
14.Assessment Task 3: Business start-up project......................................................................24
15.Assessment Task 3 Instructions............................................................................................ 26
16.Assessment Task 3 Checklist................................................................................................ 35
17.Assessment Task 4 Cover Sheet........................................................................................... 37
18.Assessment Task 4: Professional development project.........................................................38
19.Assessment Task 4 Instructions............................................................................................ 39
20.Assessment Task 4 Checklist................................................................................................ 40

2. Assessment Information
The assessment tasks for FNSACC408 Work effectively in the accounting and bookkeeping
industryare included in this Student Assessment Tasks booklet and outlined in the assessment plan below.
To be assessed as competent for this unit, you must complete all of the assessment tasks satisfactorily.
Assessment Plan
Assessment Task Overview
1. Written questions You must correctly answer all questions.
2. Customer feedback Youmust plan a client questionnaire and respond to the feedback
received.
3. Business start-up project Youmust make a series of recommendations in response to a
case study scenario.
4. Professional development project Youmust identify professional development opportunities for
bookkeepers, as well as participate in a professional
development opportunity.
Assessment Preparation
Please read through this assessment thoroughly before beginning any tasks. Ask your assessor for
clarification if you have any questions at all.
When you have read and understood this unit’s assessment tasks, print out the Student Assessment
Agreement.Fill it out, sign it, and hand it to your assessor, who will countersign it and then keep it on file.
Keep a copy of all of your work, as the work submitted to your assessor will not be returned to you.
Assessment appeals
If you do not agree with an assessment decision, you can make an assessment appeal as per your RTO’s
assessment appeals process.
You have the right to appeal the outcome of assessment decisions if they feel they have been dealt with
unfairly or have other appropriate grounds for an appeal.

Naming electronic documents
It is important that you name the documents that you create for this Assessment Task in a logical manner.
Each should include:
Course identification code
Assessment Task number
Document title (if appropriate)
Student name
Date it was created
For example, FNSACC408 AT4 Professional Development Plan Joan Smith 20/10/18
Additional Resources
You will be provided with the following resources before you begin each Assessment Task.
Assessment Task 3
 Financial Systems Procedures
 Financial Procedures Review Template
Assessment Task 4
 Professional Development Plan Template
 Professional Development Report Template

3. Assessment Instructions
Each assessment task in this booklet consists of the following:
Assessment Task Cover Sheet
This must be filled out, signed and submitted together with your assessment responses.
If you are submitting hardcopy, the Cover Sheet should be the first page of each task’s submission.
If you are submitting electronically, print out the cover sheet, fill it out and sign it, then scan this and submit
the file.
The Assessment Task Cover Sheet will be returned to you with the outcome of the assessment, which will
be satisfactory (S) or unsatisfactory (U). If your work has been assessed as being not satisfactory, your
assessor will include written feedback in the Assessment Task Cover Sheet giving reasons why. Your
assessor will also discuss this verbally with you and provide advice on re-assessment opportunities as per
the Cass Training International CollegeRe-assessment policy.
Depending on the task, this may include
resubmitting incorrect answers to questions (such as short answer questions and case studies)
resubmitting part or all of a project, depending on how the error impacts on the total outcome of the task
redoing a role play after being provided with appropriate feedback about your performance
being observed a second (or third time) undertaking any tasks/activities that were not satisfactorily
completed the first time, after being provided with appropriate feedback.
Assessment Task Information
This gives you:
a summary of the assessment task
information on the resources to be used
submission requirements
re-submission opportunities if required
Assessment Task Instructions
These give questions to answer or tasks which are to be completed.
Your answers need to be typed up using software as indicated in the Assessment Task Instructions.
Copy and paste each task’s instructions into a new document and use this as the basis for your assessment
task submission. Include this document’s header and footer.
If you are submitting electronically, give the document a file name that includes the unit identification
number, the task number, your name and the date.
Checklist
This will be used by your assessor to mark your assessment. Read through this as part of your preparation
before beginning the assessment task. It will give you a good idea of what your assessor will be looking for
when marking your responses.

4. Student Assessment Agreement
Make sure you read through the assessments in this booklet before you fill out and sign the agreement
below.
If there is anything that you are unsure of, consult your assessor prior to signing this agreement.
Have you read the assessment requirements for this unit?  Yes  No
Do you understand the requirements of the assessments for this unit?  Yes  No
Do you agree to the way in which you are being assessed?  Yes  No
Do you have any specific needs that should be considered?  Yes  No
If so, explain these in the space below.
Do you understand your rights to re-assessment?  Yes  No
Do you understand your right to appeal the decisions made in an assessment?  Yes  No
Student name
Student number
Student signature
Date
Assessor name
Assessor signature
Date

5. Assessment Task 1 Cover Sheet
Student Declaration
To be filled out and submitted with assessment responses
 I declare that this task is all my own work and I have not cheated or plagiarised the work or colluded with
any other student(s).
I understand that if I am found to have plagiarised, cheated or colluded, action will be taken against me
according to the process explained to me.
 I have correctly referenced all resources and reference texts throughout these assessment tasks.
Student name
Student ID number
Student signature
Date
Assessor declaration
I hereby certify that this student has been assessed by me and that the assessment has been carried out
according to the required assessment procedures.
Assessor name
Assessor signature
Date
Assessment outcome S NS DNS Resubmission Y N
Feedback
Student result response
My performance in this assessment task has been discussed and explained to me.
I would like to appeal this assessment decision.
Student signature
Date
A copy of this page must be supplied to the office and kept in the student’s file with the evidence.

6. Assessment Task 1: Written Questions
Task summary
This is an open book test, to be completed in the classroom.
A time limit of 1 hour to answer the questions is provided.
You need to answer all of the written questions correctly.
Your answers must be word processed and sent to the assessor as an email attachment.
Required
Access to textbooks/other learning materials
Computer and Microsoft Office
Access to the internet
Timing
Your assessor will advise you of the due date of this assessment.
Submit
Answers to all questions
Assessment criteria
All questions must be answered correctly in order for you to be assessed as having completed the task
satisfactorily.
Re-submission opportunities
You will be provided feedback on their performance by the Assessor. The feedback will indicate if you have
satisfactorily addressed the requirements of each part of this task.
If any parts of the task are not satisfactorily completed,the assessor will explain why, and provide you written
feedback along with guidance on what you must undertake to demonstrate satisfactory performance. Re-
assessment attempt(s) will be arranged at a later time and date.
You have the right to appeal the outcome of assessment decisions if you feel that you have been dealt with
unfairly or have other appropriate grounds for an appeal.
You are encouraged to consult with the assessor prior to attempting this task if you do not understand any
part of this task or if you have any learning issues or needs that may hinder you when attempting any part of
the assessment.

Written answer question guidance
The following written questions use a range of “instructional words” such as “identify” or “explain”, which tell
you how you should answer the question. Use the definitions below to assist you to provide the type of
response expected.
Note that the following guidance is the minimum level of response required.
Analyse – when a question asks you to analyse something, you should do so in in detail, and identify
important points and key features. Generally, you are expected to write a response one or two paragraphs
long.
Compare – when a question asks you to compare something, you will need to show how two or more things
are similar, ensuring that you also indicate the relevance of the consequences. Generally, you are expected
to write a response one or two paragraphs long.
Contrast – when a question asks you to contrast something, you will need to show how two or more things
are different, ensuring you indicate the relevance or the consequences. Generally, you are expected to write
a response one or two paragraphs long.
Discuss – when a question asks you to discuss something, you are required to point out important issues or
features and express some form of critical judgement. Generally, you are expected to write a response one
or two paragraphs long.
Describe – when a question asks you to describe something, you should state the most noticeable qualities
or features. Generally, you are expected to write a response two or three sentences long.
Evaluate – when a question asks you to evaluate something, you should do so putting forward arguments
for and against something. Generally, you are expected to write a response one or two paragraphs long.
Examine – when a question asks you to examine something, this is similar to “analyse”, where you should
provide a detailed response with key points and features and provide critical analysis. Generally, you are
expected to write a response one or two paragraphs long.
Explain – when a question asks you to explain something, you should make clear how or why something
happened or the way it is. Generally, you are expected to write a response two or three sentences long.
Identify – when a question asks you to identify something, this means that you are asked to briefly describe
the required information. Generally, you are expected to write a response two or three sentences long.
List – when a question asks you to list something, this means that you are asked to briefly state information
in a list format.
Outline – when a question asks you to outline something, this means giving only the main points, Generally,
you are expected to write a response a few sentences long.
Summarise – when a question asks you to summarise something, this means (like “outline”) only giving the
main points. Generally, you are expected to write a response a few sentences long.

7. Assessment Task 1 Instructions
Provide answers to all of the questions below:
1. List at least one example of an external party to whom a bookkeeper could refer to (or refer a
business owner or manager) when questions arise in the following areas:
Matter needing advice Information source
Personal income tax advice Tax Agent/accountant
Points of business law Lawyer / Solicitor
Software advice IT / Software supplier
Business development advice Financial adviser / Business coach /
Accountant
Award rate determination Fair Work Commission
Changing the company’s BAS reporting period Tax Agent / BAS Agent / ATO / Accountant
Changing a superannuation guarantee lodgement Accountant / Tax Agent / ATO
2. Give two methods a bookkeeper may use to identify professionals who can assist customers in
areas that the bookkeeper cannot.
Interest search engines
Professional registers
Asked colleagues for suggestion/recommendations
Social media such as facebook / Linked in
3. What is an industry code of practice?
An industry code of practice is a set of enforceable rules and measures out in place to regulate
industry conduct, its workers and their relationship with consumers. The role of the industry
code is to improve industry standards and support legislative requirements, by providing an
industry with a flexible and low-cost form of regulation.
4. Give four examples of the Institute of Certified Bookkeepers’ fundamental principles of practice.
 Would invoice the member or any other person in the commission of any criminal act
 The member does not have adequate time or opportunity to complete promptly
5. Explain what customer service policies and procedures are, and why they are written.
Customer service policies and procedures outline the best practices for handing and processing
complains as well as other negative and positive customer feedback. The customer policy and
procedures help to improve customer satisfaction and product and processes by encouraging
complains.

6. Explain how having policies and procedures that cover customer service in place can assist in
maintain customer loyalty to a bookkeeper.
In a customer facing business, if customer service policies and procedures are in place and they
are adhered to by all staff, customers will be treated with respect. The customer will feel as
though they are being listened to and taken seriously. When treated this way, customers are
more likely to stay with their current provider.
7. Give an example of a relevant procedure that will ensure customers queries are attended to.
There are various procedures that will ensure that customer queries are handled. One of the
example is listed below:
Stay calm
When a customer presents you with a complaint, keep in mind that the issue is not personal, he
or she is not attacking you directly but rather the situation at hand. “Winning” the confrontation
accomplishes nothing. A person who remains in control of his or her emotions deals from a
position of strength. While it is perfectly natural to get defensive when attacked, choose to be
the “professional” and keep your cool.

8. List three fundamental principles that the Institute of Certified Bookkeepers’ Code of Professional
Conduct requires a bookkeeper to adhere to. Give an example of how each could impact on a bookkeeper’s
business dealings with customers.
 A member may not engage in any activities which are likely to bring themself or the
profession of bookkeeper or of the Institute into disrepute. A conviction for any criminal
offence other than a road traffic offence shall for these purposes be deemed to amount to
an activity which does or is likely to bring the member or the profession of bookkeeper or
of the Institute into disrepute
Example: If a bookkeeper is caught taking part in a scheme to defraud a customer,
potential customers will not want to hire them in future for fear of being defrauded.
 A member may not engage in dishonest or otherwise discreditable activities
 A member must not compromise their professional standards or engage in or act so
as to assist or conceal any criminal act even if by doing so the member may act contrary
to the instructions of their client
Example: If a bookkeeper is convicted of illegal activities, this makes all bookkeepers look
bad in many people’s eyes.
9. Give a description of each of the following legislation, regulation or code, and what requirements
each has for the documentation of accounting procedures:
a. Competition and Consumer Act 2010
The Competition and Consumer Act 2010 (which replaced the Trade Practices Act 1974 on 1
January 2011) aims to give businesses a fair and competitive operating environment.It covers
anti-competitive conduct, price fixing, unconscionable conduct and other issues, such as
advertising.
Resource: https://www.business.qld.gov.au/starting-business/licensing-obligations/legal-
obligations/competition-consumer-act##targetText=The%20Competition%20and%20Consumer
%20Act,other%20issues%2C%20such%20as%20advertising.
b. Anti-Money Laundering and Counter Terrorism Financing Acts
The Anti-Money Laundering and Counter-Terrorism Financing Act 2006 (AML/CTF Act), and the
Anti-Money Laundering and Counter-Terrorism Financing Rules (AML/CTF Rules) aim to prevent
money laundering and the financing of terrorism by imposing a number of obligations on the
financial sector, gambling sector, remittance (money transfer) services, bullion dealers and other
professionals or businesses (known as ‘reporting entities’) that provide particular services
(known as ‘designated services’).
Resource: https://www.oaic.gov.au/privacy/other-legislation/anti-money-laundering/
##targetText=The%20Anti%2DMoney%20Laundering%20and,as%20'designated%20services').
c. Privacy Act 1988
The Privacy Act 1988 (Privacy Act) is introduced to promote and protect the privacy of individuals
and to regulate how Australian Government agencies and organisations with an annual turnover
of more than $3 million, and some other organisations, handle personal information.
Resource: https://www.oaic.gov.au/privacy/the-privacy-act/
d. ePayments Code

The ePayments Code (this Code) regulates electronic payments, including ATM, EFTPOS and
credit card transactions, online payments, internet and mobile banking, and BPAY. This Code
(formerly known as the Electronic Funds Transfer Code of Conduct) has existed since 1986.
ASIC is responsible for the administration of this Code, including reviewing it regularly. The most
recent review was completed in December 2010.
Resource: https://download.asic.gov.au/media/3798542/epayments-code-published-29-march-
2016.pdf
e. A New Tax System (Goods and Services Tax) Act 1999
Division 9 of the A New Tax System (Goods and Services Tax) Act 1999 (CT) (GST Act)
stipulates that GST is applicable to a supply of goods, services and transactions related to real
property, obligations or rights.

8. Assessment Task 1 Checklist

Student’s name:
Did the student provide a sufficient and
clear answer that addresses the
suggested answer for the following?
Completed
successfully Comments
Yes No
Question 1
Question 2
Question 3
Question 4
Question 5
Question 6
Question 7
Question 8
Question 9 a
Question 9 b
Question 9 c
Question 9 d
Question 9 e
Task Outcome: Satisfactory 
Not
Satisfactory

Assessor signature
Assessor name
Date

9. Assessment Task 2 Cover Sheet
Student Declaration
To be filled out and submitted with assessment responses
 I declare that this task is all my own work and I have not cheated or plagiarised the work or colluded with
any other student(s).
I understand that if I am found to have plagiarised, cheated or colluded, action will be taken against me
according to the process explained to me.
 I have correctly referenced all resources and reference texts throughout these assessment tasks.
Student name
Student ID number
Student signature
Date
Assessor declaration
I hereby certify that this student has been assessed by me and that the assessment has been carried out
according to the required assessment procedures.
Assessor name
Assessor signature
Date
Assessment outcome S NS DNS Resubmission Y N
Feedback
Student result response
My performance in this assessment task has been discussed and explained to me.
I would like to appeal this assessment decision.
Student signature
Date
A copy of this page must be supplied to the office and kept in the student’s file with the evidence.

10. Assessment Task 2: Customer feedback
Task summary
This assessment task requires you to assume the role of a bookkeeper who wishes to seek customer
feedback about services provided. You will be required to formulate a questionnaire and then respond to
customers who completed the survey.
This assessment is to be completed in the simulated work environment in the RTO.
Required
 Access to textbooks/other learning materials
 Computer with Microsoft Office and internet access
Timing
Your assessor will advise you of the due date of these submissions.
Submit
 Email with questionnaire attached
 Email with response to questionnaire results
Assessment criteria
For your performance to be deemed satisfactory in this assessment task, you must satisfactorily address all
of the assessment criteria. If part of this task is not satisfactorily completed,you will be asked to complete
further assessment to demonstrate competence.
Re-submission opportunities
You will be provided feedback on their performance by the Assessor. The feedback will indicate if you have
satisfactorily addressed the requirements of each part of this task.
If any parts of the task are not satisfactorily completed, the assessor will explain why, and provide you
written feedback along with guidance on what you must undertake to demonstrate satisfactory performance.
Re-assessment attempt(s) will be arranged at a later time and date.
You have the right to appeal the outcome of assessment decisions if you feel that you have been dealt with
unfairly or have other appropriate grounds for an appeal.
You are encouraged to consult with the assessor prior to attempting this task if you do not understand any
part of this task or if you have any learning issues or needs that may hinder you when attempting any part of
the assessment.

11. Assessment Task 2 Instructions
Carefully read the following:
You are a contract bookkeeper with a number of small and middle-sized businesses as your clients. These
businesses are local, and you know the owners personally after years of doing business together. Over the
last year you have noticed that your workload is building, so you are considering taking on another
bookkeeper to help out with some of your tasks. Before you employ another bookkeeper, however, you want
to make sure that your customers are satisfied with the services you currently offer, and to know what skills
any new employee should have to most benefit your business.
To help you with your decision, you choose to send a short questionnaire to all of your clients. The
questionnaire should give you enough information, so you can decide whether or not your business will
continue to grow in the future and, if so, in what directions.
The questionnaire should probe the clients’ satisfaction with your work and your time management on a
sliding scale. It is also important for you to ask how they see their company’s demand for bookkeeping
services developing over the next few years. It is important that you give each client the opportunity to give
feedback that is outside the questions that you ask, so ask several open answer questions, too.
Complete the following tasks:
1. Create a questionnaire for clients.
Create a short questionnaire that satisfies the above requirements.
It should contain at least six sliding scale questions, as well as at least two open questions.
The sliding scale questions should be such that the customer can strongly agree or disagree
with them or indicate something in between. This will give you a good idea of how your
customers see your work.
An example of a sliding scale question could be:
Circle to rate the statements below, where 1 means that you completely disagree and 10 means
that you totally agree.
When I leave a message for you, it is responded to quickly.
1 2 3 4 5 6 7 8 9 10
An example of an open question could be:
How would you describe the reception you receive when you arrive in my office?
Are you satisfied with the services provided by us?
1 2 3 4 5 6 7 8 9 10
Did you experience any kind of trouble accessing our service?
1 2 3 4 5 6 7 8 9 10
How do you rate the overall quality of the service?
1 2 3 4 5 6 7 8 9 10
How do you rate the response of the bookkeeper provided by the bookkeeper?
1 2 3 4 5 6 7 8 9 10

Are all the charges and cost clearly explained?
1 2 3 4 5 6 7 8 9 10
Would you recommend our service to other new customer or not?
1 2 3 4 5 6 7 8 9 10
10. Send an email to one of your clients (your assessor)
The text of the email should be in grammatically correct English, written in an appropriate (polite,
business-like) style.
The text should explain why you are sending them a questionnaire and ask them to fill it out and
return it as soon as convenient.

Assume that you have received the questionnaires back, and the results of the sliding scale questions are
very positive. Several of your clients have requested that you expand the services you offer.
However, two clients asked you to provide services that are outside the scope of a bookkeeper. You decide
that it would be best to clarify this by informing your clients what services you, as a bookkeeper, can and
cannot provide.
Dear Assessor
Thank for your continued business.
In order to help us improve, we would like to ask a few questions about the experience so far. The
questionnaire only takes 3 minutes and your answers will be a great help for us in the work to improve our
services. It is self explanatory, but if you have any questions, please do not hesitate to contact me.
Yours sincerely
Mitsuki Hattori
11. Write an email to your clients (your assessor) which clearly delineates what services a bookkeeper
can provide, and which you cannot. Include at least eight services that you can provide and six that you
cannot.
The email must be written in correct and polite English, clearly stating the legislative limitations
you have as a bookkeeper without BAS agent registration.
Suggest from what professional the services that you cannot provide could be accessed. Search
the internet to provide the name and contact details of at least two professionals who can fulfil
the services that a bookkeeper cannot, and who practice in the local area. Include your
recommendations on how the customer can find alternative professionals themselves if they are
not satisfied with your choices.
Dear Assessor
As an analytical and dynamic individual who has a proven history of exceeding expectations
through performance, I believe bookkeeper would be able to participate and impact considerably
the ongoing operational success of your company. Some of the key talents bookkeeper can
bring include streamlining payroll processes, improving receivables turnover, and creating a
more effective system for issuing invoices whereas if we try to do by yourself than it can create a
ton of mistake which we cannot find. Talking about the event we do know what are the actual
requirements, we only focus on what we can remember. So, I urge you to hire a bookkeeper and
let them do all the work for the event.
Sincerely,

12. Assessment Task 2 Checklist

Student’s name:
Did the student:
Completed
successfully
Com
men
ts
Yes No
Develop a questionnaire that includes at least six
questions in order to request feedback from clients
on the range, type and quality of services provided?
Communicate with clients via email using polite and
respectful language?
Clarify the bookkeeping services needed by clients
by developing a questionnaire seeking feedback?
Request feedback from clients on the type and
quality of service provided?
Identify and clearly communicate to clients at least
eight activities, which can be undertaken by a
bookkeeper, and six activities which cannot?
Refer clients to appropriate services or networks
when they are outside the scope of a bookkeeper’s
duties (student must identify at least two as per the
activity requirements?
Task Outcome: Satisfactory 
Not
Sati
sfact
ory

Assessor signature
Assessor name
Date

13. Assessment Task 3 Cover Sheet
Student Declaration
To be filled out and submitted with assessment responses
 I declare that this task is all my own work and I have not cheated or plagiarised the work or colluded with
any other student(s).
I understand that if I am found to have plagiarised, cheated or colluded, action will be taken against me
according to the process explained to me.
 I have correctly referenced all resources and reference texts throughout these assessment tasks.
Student name
Student ID number
Student signature
Date
Assessor declaration
I hereby certify that this student has been assessed by me and that the assessment has been carried out
according to the required assessment procedures.
Assessor name
Assessor signature
Date
Assessment outcome S NS DNS Resubmission Y N
Feedback
Student result response
My performance in this assessment task has been discussed and explained to me.
I would like to appeal this assessment decision.
Student signature
Date
A copy of this page must be supplied to the office and kept in the student’s file with the evidence.

14. Assessment Task 3: Business start-up
project
Task summary
In this assessment task you will play the role of a bookkeeper assisting a new business, Rosa’s Wares, to
establish systems and guidelines for bookkeeping that will enable Rosa to run her small business.
You will also establish the legislative and industry requirements for carrying out bookkeeping activities.
You will then have to respond to the knowledge that the business is not being run on entirely ethical lines.
This assessment is to be completed in the simulated work environment in the RTO.
Required
 Access to textbooks/other learning materials
 Computer with Microsoft Office and internet access
 Financial Systems Procedures
 Financial Procedures Review Template
Timing
Your assessor will advise you of the due date of these submissions.
Submit
 Email with a wage calculation in the text and the following attached:
o Bookkeeping Requirements Report
o Draft Rosa’s Financial Procedures
o New Employee Checklist
 Email with Revised Rosa’s Financial Procedures attached
 Email with New Employee Checklist attached
 Email encouraging employees to work as a team
 Email with Employee Details Report attached
 Email with Financial Procedures Review attached
Assessment criteria
For your performance to be deemed satisfactory in this assessment task, you must satisfactorily address all
of the assessment criteria. If part of this task is not satisfactorily completed, you will be asked to complete
further assessment to demonstrate competence.

Re-submission opportunities
You will be provided feedback on their performance by the Assessor. The feedback will indicate if you have
satisfactorily addressed the requirements of each part of this task.
If any parts of the task are not satisfactorily completed, the assessor will explain why, and provide you
written feedback along with guidance on what you must undertake to demonstrate satisfactory performance.
Re-assessment attempt(s) will be arranged at a later time and date.
You have the right to appeal the outcome of assessment decisions if you feel that you have been dealt with
unfairly or have other appropriate grounds for an appeal.
You are encouraged to consult with the assessor prior to attempting this task if you do not understand any
part of this task or if you have any learning issues or needs that may hinder you when attempting any part of
the assessment.

15. Assessment Task 3 Instructions
Carefully read the following:
You have been asked by a neighbour, Rosa, to help with her bookkeeping for her new business, Rosa’s
Wares. She has opened a small crafts shop in a disused shopfront that had been empty for five years. She
started out selling objects that she had at home, but it was soon popular, with local artisans leaving their
work with her to sell.
Rosa doesn’t need to have an income from the shop, as she has a passive income from other sources. She
likes the shop as it brings her in contact with many interesting people. It doesn’t seem like work to her, so
she is happy to work there for free, to help the shop get established, and then she will see if she can start to
draw a wage in a year or so. She would like to employ several friends to work in the shop three days a
week.
Rosa has asked you to clarify the legal requirements for her business, and to help her establish some
business documentation.
When these are ready, Rosa would like you to send them to her and then meet with her to discuss them.
Complete the following activities:
1. Write a bookkeeping requirements report.
As Rosa’s bookkeeper you are required to comply with a number of legislative and industry
requirements.
Research and list legislative, statutory, regulatory and industry requirements that apply to the
provision of bookkeeping services.
Give a short explanation of each, and a website reference where this information can be
accessed.
As a guide, the report should be about half a page long.
Create a new Word document for this report and save it as Bookkeeping Requirements Report.
- Registration as a BAS Agent/TAX practitioner (by TPB)
- ABN for your business
- Abide by Privacy Legislation and Confidentiality requirements
- Conflict of interest
- Goods and Services Tax (GST)
- ATO reporting obligations
- Workers compensation

2. Develop financial procedures
Rosa has asked you to develop some simple financial systems and procedures for her business
to ensure that all legislative requirements are met.
Rosa has a Financial Systems Procedures document from a friend’s business that she would
like to have adapted to her business. She has received written permission to use the document
in any way she wishes.
Use the internet to research financial systems and procedures for similar businesses and modify
Financial Procedures to include these.
This will be the first draft of the document. You will discuss this with your client at a meeting in
activity 4, and then make a final draft.
Your document should address the following:
 Petty cash: Rosa thinks that a $200 float is enough. It should be kept locked in the
office. Rosa’s authorisation should be required for purchases over $50.Filling out petty
cash vouchers is not necessary.
 Cash deposits and withdrawals: The method used to deposit cash should be altered at
random intervals.
 Invoices are to be written on the day that the sale is made, using the using pages from
the Invoices book, ensuring that a copy is retained of each.
 Credit: There is a credit limit of $200 for each customer.
 Review: the document should be reviewed every six months. The review will be
conducted by Rosa and the bookkeeper/accountant. It should include at least one visit
to the shop by the bookkeeper/accountant.
Otherwise the document should be retained as it is.
Save this document as Draft Rosa’s Financial Procedures.
Print out a copy of this document to take with you to the meeting with your client.
3. Develop a new employee checklist
Rosa is a bit nervous about employing staff, as she has never done this before.
She has asked you to research payroll policies and procedures that have been developed for
other small businesses, then use that information to develop a checklist (about one page) for
Rosa.
Use the information sources you identified in activity 1 to help you ensure that Rosa will be
fulfilling all legislative requirements.
Your checklist should include:
 Table to record all required employee details
 Details of the forms that need to be completed by employees
 Details of information that needs to be provided to employees
Save this file as New Employee Checklist.
Print out a copy of this document to take with you to the meeting with your client.
4. Calculate wages.
Rosa would like to know how to find out how much she will have to pay her employees.
Her friend, Barbara, is 45 years old, with no experience in retail and no dependants. How much
would she have to pay Barbara fo813? Barbara is not eligible for a supported wage, and Rosa
considers her to be a level 1 retail shop assistant

Use the wage calculator at the Fair Work Ombudsman website to calculate the hourly rate and
reference the web address where she can see the hourly rate given for Barbara.
Then use the pay calculator at http://www.paycalculator.com.au to ensure that any appropriate
deductions are made and what Barbra’s take-home pay will be.
5. Send an email to Rosa (your assessor).
Rosa’s Wares (ABN No. 234 456 678) 9 Holden Street,
Camperdown NSW 2482
UK
05th March, 2020
Dear Rosa,
Subject: Wages calculation
The main concern, of writing this email is to make employee understand about the wages
calculation and deduction in a specific time which is weekly, monthly and annually. As a worker

every individual must have clear and detail knowledge about their salary and any additional tax
amount so that they can prepare themselves in better manner. As an example Barbara will work as
a shop assistant for six hours’ and Rosa considers her to be a level 1. The total wage for employee
working in retail at level 1 is $ 813.6 and Barbara work only on Wednesday thus her total per week
salary including superannuation will be $ 128.37. Moreover, fortnightly wage will be $ 256.74,
monthly will be $ 556. 27 and she would be getting $ 6675 in the entire year. Rosa must make sure
that there will be proper meeting with each employee she is hiring for different position and in that
meeting each and every thing related to wages and deduction must be communicated to the hired
person. Likewise if Rosa hire manager for her shop which is at level 7 in retail sector and will work
for 3 days in a week. Then weekly income will be $ 410.11, fortnightly will be $ 820.02, monthly
wages will be $ 1777.14 and manager will get $ 21325.72 excluding all taxes and superannuation.
Sincerely
Peter Mullen
6. Meet with Client.
You are required to conduct a short (ten to fifteen minute) meeting with Rosa.
The objective of the meeting is to review the financial systems and procedures that you have
been developing.
Discuss your Draft Rosa’s Financial Procedures document, taking notes so you will be able to
adapt the document after the meeting.
Discuss your new employee checklist with Rosa.
Ensure that you conduct the meeting in a way that will ensure a continuing, effective relationship
with Rosa.
During the meeting, demonstrate effective communication skills including:
Speaking clearly and concisely
Using non-verbal communication to assist with understanding
Asking questions to identify required information
Responding to questions as required
Using active listening techniques to confirm understanding
7. Update financial procedures.
Review and update Rosa’s Financial Procedures to reflect the feedback that you received at the
meeting.
Save this document as Final Rosa’s Financial Procedures.
8. Send an email to Rosa (your assessor).
Rosa’s Wares (ABN No. 234 456 678) 9 Holden Street,
Camperdown NSW 2482
UK
05th March, 2020
Dear Rosa,
Subject: Modification to financial procedures

This email in basically written to ensure that there are certain changes which are made to
the old financial procedures of Rosa’s Wares. In meeting it was determined that existing financial
procedures are not clearly prepared and there are some issues due to which job role of different
people hired are not clear. This updated financial procedures will help out each and every
employee working within the retail store to perform their job role in appropriate manner and reach
the desired target in the specific time. It was discussed in the meeting that manager have to perform
their work in appropriate manner like he/she must manage the team in a way that worker never feel
stressed while working. Manager must distribute work in the team according to capacity and ability
of member and make sure that each job is executed as per industry norms and standards.
Sincerely,
Peter Mullen
9. Send an email to the new employees (your assessor).
Rosa’s Wares (ABN No. 234 456 678) 9 Holden Street,
Camperdown NSW 2482
UK
05th March, 2020
Dear Rosa,
Subject: Fulfil the check list requirement
The main reason for writing this email is to make sure that all employees working In Rosa
wares are familiar with me. This new business is mainly established by Rosa to provide various
craft product at lower cost in the society. I work as a bookkeeper in the company and my main job
role is to help out Rosa in carrying business in most ethical and legal way. Company use to prepare
financial report with appropriate accounting standard and make sure that each and every worker is
being treated in right manner. Moreover, Sarah and Chantal as a new worker in Rosa wares are
requested to fill the employee checklist and summit back to the bookkeeper so that authentic record
can be maintained. This will help company and employee both in a manner that it reduces the
chances of conflicts and results in better performance so that goals can be accomplished.
Sincerely,
Peter Mullen
10. Send an email to the new employees (your assessor).
Rosa’s Wares (ABN No. 234 456 678) 9 Holden Street,
Camperdown NSW 2482
UK
05th March, 2020
Dear Rosa,

Subject: Employee encouragement.
The objective of this email is to give positive feedback to Sarah and Chantal. It is obvious
that company only succeed when employee are happy and they perform their job with full energy
and intelligence. Like these two potential worker each and every team member must perform their
work in best manner which support to increase the productivity. Sarah and Chantal execute their
allotted work in most suitable manner which is beneficial for Rosa ware and in case if they feel any
kind of discomfort then they can directly contact bookkeeper. Problem must be solved as soon as
possible otherwise it might frustrate employee resulting in decrease performance and slower
progress for Rosa wares. As a role of Bookkeeper, the main job is to assess the performance of
worker and make sure that there is no problem or they are not satisfied with company norms and
policies. Therefore in any case if employee faces difficulties then they can directly contact
bookkeeper and make suitable solution to eliminate the reason of problem.
Sincerely,
Peter Mullen

Shortly after you receive the checklists from Sarah and Chantal, you receive the following email from Rosa:
Dear colleague.
Thank you for your assistance so far.
A friend of mine has suggested that I start to use an integrated financial software system,
as that is meant to be easier to use than spreadsheets.
Could you please make an account for me using the integrated financial software system
of your choice?
Please do this and send a copy of the Employee Details Report within 24 hours (or an
appropriate amount of time).
That would be lovely, thank you,
Rosa.
11. Open up Rosa’s Wares as a new client using an integrated financial software system.
Use the system available at your RTO.
The following is the information that you will need to set the company up:
Rosa’s Wares (ABN No. 234 456 678) 9 Holden Street, Camperdown NSW 2482.
The company has been set up to sell locally made products.
Use the current financial year
June will be the last month of the financial year
Conversion month will be July
There will be 12 accounting periods
Select the accounts list recommended for a retail business
Enter the employee information for both Sarah and Chantal.
Set up payroll with 36 hours as a full-time work week
Employees will be paid electronically
Both will be employed permanent part-time
When both have been entered, download a pdf of the Employee Details Report.
12. Send an email to Rosa (your assessor).
Rosa’s Wares (ABN No. 234 456 678) 9 Holden Street,
Camperdown NSW 2482
UK
Dear Rosa,
Subject: Knowledge about worker
This email is mainly written to acquire the knowledge about the lady worker who was
working even on Sunday. As Rosa mention there are only two team member handling the sales and
herself for whom salary sheets needed to be prepared. There was no record of additional worker

which was against the law for which Rosa may have problem in future related to legal proceeding
for deceiving bookkeeper. It is compulsory for any business to discloses each and every
information in appropriate manner that might not create any future problems.
Sincerely,
Peter Mullen
Complete the following activities:
13. Review and report on Financial Procedures.
Later that day, you have time to collect yourself and write a short (about one page) report for
Rosa.
The report should include the following:
a. Objectively describe what you have witnessed.
- I have witness that Rosa had employed at least one person in the shop during weekends,
but no timesheet has been submitted.
- On speaking with person, I learnt that she is being paid “off the books” in cash.
- When I confronted Rosa with this, she apologised but advised this was necessary to run the
shop at a profit.
b. Point out which aspects you believe to be incorrect and/or illegal.
- It is illegal to employ someone without declaring it, either to ATO or for superannuation
purpose.
- There could be expensive legal issues if there was a workplace injury.
- Both the employee and Rosa are committing fraud here.
- If I still continues to work knowing what is going on, I can lose my bookkeeping qualification.
c. Inform Rosa about the ethical implications of the situation.
Rosa’s behaviour crosses several ethical principles that are inherent to bookkeeping
- Honesty
- Transparency
- Integrity
- Trust
d. Give Rosa at least two options going forward that you would consider to be reasonable.
- Fix it
- Leave the client
e. Recommend changes that could be made to Rosa’s financial systems procedures that would
deal with what you have witnessed.
Create a new Word document to write this report.
Save it as Financial Procedures Review.

14. Send an email to Rosa (your assessor).
Rosa’s Wares (ABN No. 234 456 678) 9 Holden Street,
Camperdown NSW 2482
UK
Dear Rosa,
The main objective of writing this email is to collect the information which was missed out
by Rosa in the last meeting. It is very much important for business owner to provide entire
information to bookkeeper so that valuable decision are made in company context. Detail
information such as types of business transaction, total worker employed, working hours etc. This
help the bookkeeper to easily evaluate information and assess the performance to make valuable
decision in order to increase the overall profitability of Rosa wares.
Sincerely,
Peter Mullen

16. Assessment Task 3 Checklist

Student’s name:
Did the student:
Completed
successfully
Com
men
ts
Yes No
Research and list a minimum of four legislative,
statutory, regulatory and industry requirements for
own bookkeeping activities?
Develop effective systems and guidelines for
bookkeeping procedures for Rosa’s Wares?
Develop effective systems and guidelines by which
Rosa can confidently record the relevant
information for new employees?
Access online software tools to calculate Barbara’s
employee requirements?
Adapt the financial procedures according to
recommendations?
During the meeting, demonstrate effective
communication skills including:
 Speaking clearly and concisely
 Using non-verbal communication to assist with
understanding
 Asking questions to identify required
information
 Responding to questions as required
 Using active listening techniques to confirm
understanding
Identify and explain ethical principles underpinning
bookkeeping confronted while working for Rosa?
Review systems and outline procedures to be
adopted to ensure ethical and legal practice in
staffing?
Task Outcome:
Satisfactory 
Not
Sati
sfac
tory

Assessor signature
Assessor name
Date

17. Assessment Task 4 Cover Sheet
Student Declaration
To be filled out and submitted with assessment responses
 I declare that this task is all my own work and I have not cheated or plagiarised the work or colluded with
any other student(s).
I understand that if I am found to have plagiarised, cheated or colluded, action will be taken against me
according to the process explained to me.
 I have correctly referenced all resources and reference texts throughout these assessment tasks.
Student name
Student ID number
Student signature
Date
Assessor declaration
I hereby certify that this student has been assessed by me and that the assessment has been carried out
according to the required assessment procedures.
Assessor name
Assessor signature
Date
Assessment outcome S NS DNS Resubmission Y N
Feedback
Student result response
My performance in this assessment task has been discussed and explained to me.
I would like to appeal this assessment decision.
Student signature
Date
A copy of this page must be supplied to the office and kept in the student’s file with the evidence.

18. Assessment Task 4: Professional
development project
Task summary
This assessment task requires you to assume that you are working as a bookkeeper and need to plan
professional development opportunities for yourself for the upcoming 12 months, as well as participate in
one of the opportunities you identify.
This assessment is to be completed in the simulated work environment in the RTO.
Required
 Access to textbooks/other learning materials
 Computer with Microsoft Office and internet access
 Professional Development Plan Template
 Professional Development Report Template
Timing
Your assessor will advise you of the due date of these submissions.
Submit
Email with Professional Development Plan and Professional Development Report attached
Assessment criteria
For your performance to be deemed satisfactory in this assessment task, you must satisfactorily address all
of the assessment criteria. If part of this task is not satisfactorily completed, you will be asked to complete
further assessment to demonstrate competence.
Re-submission opportunities
You will be provided feedback on their performance by the Assessor. The feedback will indicate if you have
satisfactorily addressed the requirements of each part of this task.
If any parts of the task are not satisfactorily completed, the assessor will explain why, and provide you
written feedback along with guidance on what you must undertake to demonstrate satisfactory performance.
Re-assessment attempt(s) will be arranged at a later time and date.
You have the right to appeal the outcome of assessment decisions if you feel that you have been dealt with
unfairly or have other appropriate grounds for an appeal.
You are encouraged to consult with the assessor prior to attempting this task if you do not understand any
part of this task or if you have any learning issues or needs that may hinder you when attempting any part of
the assessment.

19. Assessment Task 4 Instructions
Complete the following activities:
1. Identify professional development activities
You are required to research at least four professional development opportunities that a
bookkeeper could participate in. This could be a specific event or a networking opportunity such
as an association for bookkeepers.
Bear in mind that when you complete your professional development plan, one of the
opportunities that you identify must be a professional development opportunity that you
participate in and report on as part of this assessment task. This opportunity can be something
as simple as identifying and reviewing a relevant LinkedIn group or participating in a free
webinar.
The plan should show full details of the event, including the name of the event, where it will be
held, date and time and the cost of the event. You should also provide a brief description of the
expected value and benefit to yourself (in the role of bookkeeper).
Use the Professional Development Plan Template to guide your work.
2. Professional development report
The final part of this assessment task requires you to participate in and report on a professional
development opportunity that you identified in your plan.
Review the professional development report template provided to identify the information you
need to provide, then participate in the professional development opportunity.
Following participation, report on the professional development opportunity by completing the
Professional Development Report Template.
3. Send an email to your assessor.
The text of the email should be in grammatically correct English, written in an appropriate (polite,
business-like) style.
It should introduce and summarise the contents of the attachments.
Attach your Professional Development Plan and Professional Development Report to the email.
Dear Assessor
As we come to end, I would like to quickly remind you the plans and total cost for the event. I will
also be attaching the professional development plan and professional development report. The
initial plan for the event is that the bookkeeper will keep the information about all the monetary
incomings and outgoings. Furthermore, I will attach the professional development plan and
professional report.

20. Assessment Task 4 Checklist

Student’s name:
Did the student:
Completed
successfully
Comment
s
Yes No
Identify suitable professional development
opportunities for a bookkeeper?
Implement strategy for regular professional
development by attending and reporting on
one professional development event?
Task Outcome:
Satisfactory  Not
Satisfactor
y 
Assessor signature
Assessor name
Date