Assessment Tasks BSBFIM601 Manage finances Page | 4 BSBWHS302 Apply knowledge of WHS legislation in the workplace v2.1 September 2016 Copy rights Reserved Assessment Information The assessment tasks...

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Assessment Tasks BSBFIM601 Manage finances Page | 4 BSBWHS302 Apply knowledge of WHS legislation in the workplace v2.1 September 2016 Copy rights Reserved Assessment Information The assessment tasks for BSBFIM601 Manage finance are included in this Student Assessment Tasks booklet and outlined in the assessment plan below. To be assessed as competent for this unit, the student must complete all of the assessment tasks satisfactorily. Assessment Plan Assessment Task Overview 1. Written questions Students must correctly answer all questions 2. Part A Financial management planning project Students must plan for financial management by reviewing financial data, as well as preparing budgets. 2. Part B Meet with management team Students must communicate budgets and financial reporting requirements and delegations to managers. 3. Review budget project Students must review interim financial data and revise budgets as required. 4. Aged debtor project Students must review an aged debtor report and develop a report on best practice debtor management. All assessments will ensure that the principles of assessment and rules of evidence are adhered to. The principles of assessment are that assessment must be valid, fair, reliable and consistent. The rules of evidence state that evidence must be sufficient, valid, current and authentic. If reassessment is required, you will be given the chance to resubmit the assessment task. You will have up to three opportunities to resubmit each assessment task. If, after the third attempt, the assessment is still not satisfactory your trainer/assessor will make alternative arrangements for assessment. ASSESSMENT COVER SHEET This form is to be completed by the assessor and used as 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: BSBFIM601 Manage finance Please attach the following documentation to this form Result S = Satisfactory NS = Not Satisfactory NA = Not Assessed Assessment 1 Written Activities S | NS | NA Assessment 2 Part A Project S | NS | NA Assessment 2 Part B Project S | NS | NA Assessment 4 Project S | NS | NA Final Assessment Result for this unit C / NYC Student Feedback: _____________________________________________________________________________________ _____________________________________________________________________________________ Student Declaration: I declare that I have been assessed in this unit, and I have been advised of my result. I also am aware of my appeal rights. Name: ____________________________ Signature: ____________________________ Date: ____/_____/_____ 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: ____________________________ Signature: ____________________________ Date: ____/_____/_____ Administrative use only Entered onto Student Management Database ________________ Date Initials Assessment Task 1: Written Questions Task summary · This is an open book test. · Students need to answer all of the written questions correctly. · Answers should be provided on a separate sheet of paper with the assessment task number clearly indicated, the students name and each question clearly marked. Answers must be word-processed and sent to the assessor via email. Required Access to textbooks/other learning materials Computer and Microsoft Office Access to the internet Timing The assessor will advise you of the due date of this submission. Write in the due date below as advised by your assessor: Submit · Answers to all questions Assessment criteria All questions must be answered correctly in order for a student to be assessed as having completed the task satisfactorily. Re-submission opportunities Students will be provided feedback on their performance by their Assessor. The feedback will indicate if you have satisfactorily addressed the requirements of each question. If any question is not satisfactorily addressed your 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. Students 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. Assessment Task 1 Instructions Provide answers to all of the questions below: 1. Explain the four main taxation and superannuation obligations for a business. Briefly discuss each obligation. 2. Outline the current company tax rate for both smaller and larger businesses. 3. Explain the principle of cash accounting. 4. Outline at least two advantages and disadvantages of a cash accounting system. 5. Explain the principle of accrual accounting 6. Outline at least two advantages and one disadvantages of cash accounting. 7. Explain the process by which a business reports GST to the Australian tax office? 8. What is the penalty rate to be applied if a supplier does not provide an ABN? 9. A non-profit organisation needs to register for GST after it has a turnover of more than how much? 10. Explain the difference in withholding obligations for employees and contractors. 11. What type of entity must have their financial report audited? 12. Explain the purpose of an audit and auditor’s report? 13. Explain the concept of financial probity. 14. Provide four examples of what would be consider fraudulent behaviour in regard to company finances. Assessment Task 1 Checklist Student’s name: Did the student provide a sufficient and clear answer that addresses the suggested answer for: Completed successfully Comments Yes No Question 1 Question 2 Question 3 Question 4 Question 5 Question 6 Question 7 Question 8 Question 9 Question 10 Question 11 Question 12 Question 13 Question 14 Task Outcome: Satisfactory Not Satisfactory Assessor signature Assessor name Date Assessment Task 2 Part A: Financial Management planning project This assessment task is in two parts. For Part A, you are required to review existing financial information and prepare budgets. For Part B, you are required to meet with the management team to discuss budgets, as well as reporting requirements and delegations. Task summary You are required, in the role of the General Manager for Grow Management Consultants, to review existing financial information and prepare budgets for the following financial year based on your review. This task will also require to you review existing financial software to ensure that it is meeting the company’s needs. Required Computer and Microsoft Office including Excel Access to the internet for research Profit and Loss 2014/15 Strategic Business Plan Cash Flow Statement 2014/15 Costs and Income Finance Report template Timing The assessor will advise you of the due date of this submission. Write in the due date below as advised by your assessor: Submit · Finance Report · Financial Management Policy and Procedure · Completed budgets for 2015/16 Assessment criteria All tasks must be carried out correctly in order for a student to be assessed as having completed the task satisfactorily. Re-submission opportunities Students will be provided feedback on their performance by their 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 your 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. Students 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. Assessment Task 2 Part A Instructions Carefully read the following: Grow Management Consultants is a consultancy business specializing in leadership consultancy and has been operational for the last five years. The company offers a range of services to assist companies to assess leadership behaviour of existing managers and performance metrics. They also design and implement customized leadership programs based on the assessment. Services are offered Australia-wide. The company employs a General Manager (you), 2 Principal Consultants (who are also Directors), 1 Senior Consultant, an Administration Officer and Receptionist. Over the last two years, the company has diversified, and now offers regular professional development workshops on all aspects of leading and managing staff. These workshops are conducted approximately every 3 months in all major cities including Sydney, Brisbane and Melbourne. In 2014 – 2015, the company ran a total of 36 workshops. The company has also recently produced an E-book about leadership techniques. The intention is to replace the workshops with the annual conference in the next financial year as the workshops were not well attended. Client feedback and continued business indicates a personalized, company focused approach in the form of consulting services is the service of choice. The E-book has had reasonable sales, but there needs to be a wider selection of books, as well as more marketing. The plan is to generate $10,000 worth of sales for the e-books during the next financial year and increasing over time. As the General Manager for the company and with responsibility for finances, you are currently completing the financial planning for the year ahead. This involves a review of the company’s business plan, previous year’s profit and loss statement, the current business plan and strategic directions and cash flow statements. Based on the review, you will be establishing budgets and allocating funds. In developing the budget, you are to assume a 5% increase in cost of sales, as well as a 10% increase in sales for consulting services and executive search. As per the business plan, the company plans to run an annual conference each year starting in 2016. The costs for the conference have been estimated by the Principal Consultant as set out in the Estimated Conference Costs document. Conference attendance is aimed at 100 people paying $750 each. The Principal Consultant has also asked you to review the current accounting software used by business. The company is currently using MYOB but as it has grown, the Principal Consultant wishes to review whether this is the best accounting software for the business. He has also requested that the software have a cloud feature. Complete the following activities: 1. Prepare a financial performance report Review the scenario information above, as well as Profit and Loss and Cash Flow Statements provided to you. Using this information, identify areas of the business that have generated a profit and those that have generated a loss. Prior to preparing your financial performance
Answered Same DayMar 15, 2020BSBFIM601Training.Gov.Au

Answer To: Assessment Tasks BSBFIM601 Manage finances Page | 4 BSBWHS302 Apply knowledge of WHS legislation in...

Pulkit answered on Mar 19 2020
141 Votes
Assessment Task 1
Answer 1
Main taxation and superannuation obligations for a business-
Australian business number (ABN): This number helps a business to manage all its tax and other business obligations. The number is used as a reference while communicating with Australian Tax Office (ATO) and other government departments. Thus this number acts as an identification number for the business entity and is used by several agencies for identifying the business. So the first crucial aspect that is to be considered for obligation of a business is getting this number.
Goods and Services Tax: Goods and services tax is an indirect tax which is charged on the supply of goods and services by a company. When a customer is billed for any goods or services
he is charged this tax by the vendor who is responsible for depositing it to the government’s account. Depending on the turnover, a business might have to get registration under Goods and Services Tax. Majorly tax rate is 10% on the goods and services supplied in Australia.
Business Activity Statement: This is the statement lodged with ATO so as to inform the activities of the business and to pay taxes. This statement can be submitted online through business portal. The Business Activity Statement can be submitted on a quarterly, half yearly or on annual basis depending on which for the business is eligible.
PAYG: This lets a business pay unexpected liabilities in installments.
Fringe Benefit Tax: If the employer or any other person on his behalf provides and kinds of benefits to its employees then this tax is payable by them. Also, a return is also required to be lodged by them for this every year.
Payroll Tax: In case the weekly payment of wages by an employer exceeds a certain amount then he is also liable to pay payroll taxes.
Superannuation guarantee obligations: Either a charge can be paid to the ATO by the employer or some small amount is required to be fixed so as to pay as superannuation to the employee.
Withholding tax: There is certain tax which has to be withheld by the employer while making payment to the employee.
Answer 2
For the companies whose turnover is less than $25 million for the 2017–18 income year (i.e., small companies) is required to pay tax at the rate 27.5%
For all other companies (i.e., large companies) the tax rate is 30%.
Answer 3
Cash accounting is the one form of accounting where the recording of transaction is based on actual inflow or outflow of cash in or outside the business. That is to say that a transaction will be recorded in books of accounts when it becomes visible by actual flow of cash. Thus all the expenses in the business are recorded when they are actually paid that outflow of cash takes place and all the incomes are recorded when they are actually received in cash i.e., actual inflow of cash takes place inside business. Cash accounting is a simpler form of accounting as compared to accrual one. In cash accounting what is to be taken care is the inflows or the outflows of cash in and outside the business and nothing else.
Answer 4
Advantages of Cash Accounting System:
Very simple in nature: The biggest advantage of cash system is accounting is that it is very simple. It is simple in terms that the expenses are recorded when the actual cash inflow takes place and the incomes are recorded when actual cash is disbursed.
Deferment Taxes: Cash method of accounting also defers the tax liability that arises on a business. Since revenues are recorded only when cash is actually received it takes into account the credit period allowed to customers. Thus the income becomes taxable only when the customer actually pays cash despite that fact that the sale might have completed before only.
Disadvantages of Cash Accounting System:
No tracking of actual transactions: Since cash accounting is very simple it does not allow tracking of actual transactions. Actual dates of purchases and sales may have been different and the date of recording them in books in this method of accounting would be different.
Additional record keeping is required: Since the books of accounts do not record the transaction on due basis actual balances of debtors and creditors might sometimes be difficult to ascertain. Thus it becomes difficult to get the actual balances until and unless there are separate set of books required to be maintained by the businessman for his reference.
Answer 5
The concept of accrual accounting is based on due basis. The transactions are recorded in the period in which they actually occur irrespective of the cash flow of these transactions. Thus the incomes will be recorded in the period in which they are earned and expenses will be recorded in the period in which they are incurred. Accrual form of accounting is although not as simple as cash method but is more reliable in terms of depicting correct picture of the business. This method of accounting works on the lines of matching concept of accounting where expenses and the revenues are to be recognized in the period in which they are incurred or in other words in the period to which they belong. It is no needed to check whether actual cash flow has occurred or not.
Answer 6
Advantages of Cash Accounting:
Very simple in nature: The biggest advantage of cash system is accounting is that it is very simple. It is simple in terms that the expenses are recorded when the actual cash inflow takes place and the incomes are recorded when actual cash is disbursed.
Deferment Taxes: Cash method of accounting also defers the tax liability that arises on a business. Since revenues are recorded only when cash is actually received it takes into account the credit period allowed to customers. Thus the income becomes taxable only when the customer actually pays cash despite that fact that the sale might have completed before only.
Disadvantages of Cash Accounting:
No tracking of actual transactions: Since cash accounting is very simple it does not allow tracking of actual transactions. Actual dates of purchases and sales may have been different and the date of recording them in books in this method of accounting would be different.
Additional record keeping is required: Since the books of accounts do not record the transaction on due basis actual balances of debtors and creditors might sometimes be difficult to ascertain. Thus it becomes difficult to get the actual balances until and unless there are separate set of books required to be maintained by the businessman for his reference.
Answer 7
The process to report and pay GST to the government is by lodging an annual GST return or a Business Activity Statement (BAS). The BAS is sent by the ATO before few days of due date. This statement is divided into labels which are required to be filled by the business and submitted to ATO. This statement can be submitted online through business portal. The Business Activity Statement can be submitted on a quarterly, half yearly or on annual basis.
Answer 8
The penalty rate is the top rate of tax which is required to be withheld from the payment being made to the supplier for the goods or services supplied by him in case he does not provide ABN.
Answer 9
A Non-Profit (NFP) organization needs to register for GST if has a turnover of $150000 or more.
Answer 10
Since an employee is a worker in the business the payments must be made to them only after proper withholdings. Although this does not apply in case of contractors since he is self-employed and provides services to the business.
Answer 11
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