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News

19 June 2012
ICB EOY June 2012 workshop resources

EOY resources are now available to those who were unable to attend the recent June weekend workshop.

ICB is currently running weekend workshop at 4 locations around Australia with over 200 people attending and for those who were unable to attend we are making available a video or audio of both days along with the GST/BAS End of Year manual.

Resources available to purchase:

Day 1 Agenda.- Payroll...

  • Getting ready for 2012/13 - Ensure you have the indexed figures for PAYG, FBT, Superannuation and Payroll Tax
  • Tips & Tricks - Handy hints to add value to your payroll processing.
  • Superannuation - Learn about all the changes coming in relation to increased percentages, concessional contributions and pay slip reporting.
  • Back Pays and Bonuses - The ATO will be releasing a new back pay/bonus tax table effective 1 July 2012. We will cover all the differences, the options for doing your calculations and run through some worked examples
  • Tax - Understand the effects of the changes to Tax-free thresholds, the end of the ETP transitional period and the Electronic TFN declaration specifications
  • Fringe Benefits - The Government has announced changes to LAFHA that are due to commence from 1 July 2012. Learn about how these changes will affect what packaging arrangements you can provide to your international assignees
  • And more - Budget announcements, new reporting requirements for companies with contractors in the building and construction industry ..... the list goes on

Day 2 Agenda...

Tips and Tricks

Payroll Year End Checklist - Ensure you "cover off" everything so your End of Year runs smoothly.

GST / BAS

  • Accounting for payment where GST is not 1/11th of the total amount
  • Paying an account for GST only
  • Information on Non-Deductible expenses
  • Payment of an invoice from a supplier not registered for GST
  • Payment of an invoice from a supplier without an ABN
  • Accounting for Premium Funding Arrangements
  • Leaving the GST system

Processing

  • The “Margin” Scheme
  • Second-hand Goods
  • Pre-establishment Costs
  • Inter-entity transactions
  • Accounting for Private Use of Trading Stock
  • Payroll and the Activity Statement

Procedures

  • Cash to Accrual, Accrual to Cash
  • End of Period BAS reconciliations – Process / Procedure
  • Entering a payment for entertainment expenses using NTD code
  • Correcting BAS Errors
  • Reconciling the GST
  • Correcting GST Mistakes and Time Limits
  • Writing off a Bad Debt
  • Accounting for Private Use
  • Entering export sales
  • Assets
    • Accounting for purchase of new motor vehicle – Chattel Mortgage
    • Accounting for the purchase of new computer using Hire Purchase

FBT & Taxes

  • Fringe Benefits
  • Employee Contributions
  • Luxury Car Tax and Limits
  • Wine Equalisation Tax
  • Negative Tax Codes
  • Entering a payment for the provision of a fringe benefit to an employee
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