Certificate IV in Bookkeeping

General Description: 

This qualification is designed to reflect the job roles of contract bookkeepers and employees performing bookkeeping tasks for organisations in a range of industries. It includes the preparation and lodgement of business and instalment activity statement tasks and the provision of advice or dealing with the Commissioner on behalf of a taxpayer in relation to the activity statements. Individuals in these roles apply theoretical and specialist knowledge and skills to work autonomously and exercise judgement in completing routine and non-routine activities.

This bookkeeping qualification also includes the Tax Practitioner’s Board (TPB) approved course in basic GST/BAS taxation principles, which is the main requirement for registering as a BAS agent.

Units are as follows:

– FNSBKG404A Carry out business activity and instalment activity statement tasks

– FNSBKG405A Establish and maintain a payroll system

Licensing/Regulatory Information

Work functions in the occupational areas where this qualification may be used are subject to regulatory requirements. Refer to the FNS Implementation Guide Companion Volume or the relevant regulator for specific guidance on requirements.

Persons providing a business activity statement (BAS) service must be registered by the Tax Practitioners Board and this qualification is currently cited as meeting the educational requirements for registration. Other conditions apply including a designated period of experience. Persons seeking BAS agent registration should check current registration requirements with the Board as this is reviewed regularly.

Career Opportunities: 

On completion of this course, you may be employed as a:-

  • Bookkeeper
  • work as a contract bookkeeper
  • Payroll Administrator
  • Accounts receivable/payable
  • Course Duration: 

    Typically this training course takes between 0.3 months -1 year in order to complete, based upon an individual's circumstances along with the mode of study you pick. As an example, should you do this program online and regularly spend time to complete the tasks and assignments each week you might complete the course well before schedule.

    Method of Study: 

    In-class study will give you a structured training experience and routine face-to-face contact with your trainers, educators, lecturers and classmates. Online, Correspondence and Distance Education programs provide you with the ability to study from just about any place, whenever you want! This is great if you'd like flexibility and can't commit to going to routine classroom sessions. You may learn at your own tempo and finish the course in keeping with your own schedule. Contact us today to investigate which study methodology may perhaps suit you best.

    Course Category: 

    This course falls within the Business, Management & Finance family of training courses. Business and commerce is the study of the principle and also application connected with planning, directing, organising, motivating and co-ordinating the human and material resources of private and public firms and institutions. It features the retailing and provision of goods and services in addition to personal development. The main purpose connected with this valuable area of knowledge is to build an awareness of the theory plus practice of making decisions plus policy creation, organisational development, planning, fiscal management, and the marketing and selling of products and professional services. Some of the courses of study provided in this specific category include things like: Accounting, Business, Management, Sales and Marketing, Office Studies, Banking, Finance and Commerce to name a few.


    There are no prerequisites for entry to this qualification. There are preferred pathways for candidates considering this qualification.

    Recognition of Prior Learning: 

    Recognition is available (on application) to students with prior skills, experience, knowledge or qualifications obtained from formal studies or training, in a related area. Recognition may reduce the duration of your studies. To apply for RPL, please contact us today at to obtain a RPL Kit and submit documentation in portfolio form for evaluation by AusCHS assessors(Subjective to evidence provide, mapped and assessed against the required unit/s of competency)


    Competency determination is made after all relevant evidence is gathered. AUSCHS is receptive to evidence gathered from a variety of sources including our own assessment processes. AusCHS assessment processes include:

    • Recognition of Prior Learning/Credit Transfer
    • Written/Oral Questions
    • Written reports/Portfolio Assessments
    • Scenarios
    • Role Plays
    • Projects

    Pathways into the qualification

  • Certificate III in Accounts Administration

    Pathways from the qualification

    The primary pathway from this qualification is employment in a bookkeeping job role with functions that include:

  • establishing and maintaining manual and computerised accounting systems
  • completing Business Activity Statements (BAS) and other office financial statements
  • developing bookkeeping management systems for organisations
  • general administration.
    A further learning pathway utilising qualifications such as Diploma of Accounting would support career progression.
  • Modules/units: 

    Total number of units = 13

    6 core units plus
    7 elective units
    The elective units consist of:

  • 2 units from Group A or Group B
  • Of the remaining 5 units:
  • up to 2 may be from Group A or Group B
  • up to 5 may be from Group C
  • up to 2 may be from a Certificate III, Certificate IV or Diploma in any currently endorsed training package or accredited course.
    The elective units chosen must be relevant to the work outcome and meet local industry needs.

    Core Units

    BSBFIA401 Prepare financial reports
    BSBITU306 Design and produce business documents
    FNSBKG401 Develop and implement policies and procedures relevant to bookkeeping activities
    FNSBKG404 Carry out business activity and instalment activity statement tasks**
    FNSBKG405 Establish and maintain a payroll system**
    FNSINC401 Apply principles of professional practice to work in the financial services industry
    ** Units form BAS agent registration Skill Set.

    Elective units

    Group A

    FNSBKG402 Establish and maintain a cash accounting system
    FNSBKG403*  Establish and maintain an accrual accounting system

    Group B

    FNSACC301 Process financial transactions and extract interim reports
    FNSACC302 Administer subsidiary accounts and ledgers

    Group C

    BSBCUS301 Deliver and monitor a service to customers
    BSBCUS403 Implement customer service standards
    BSBFRA301 Work within a franchise
    BSBFRA403 Manage relationship with franchisor
    BSBITU402 Develop and use complex spreadsheets
    BSBSMB405 Monitor and manage small business operations
    BSBSMB412 Introduce cloud computing into business operations
    BSBWHS201 Contribute to health and safety of self and others
    BSBWOR501 Manage personal work priorities and professional development
    BSBWRT301 Write simple documents
    FNSACC303 Perform financial calculations
    FNSACC404 Prepare financial statements for non-reporting entities
    FNSACC405 Maintain inventory records
    FNSACC406 Set up and operate a computerised accounting system

    *Note the following prerequisite unit requirements:

    Unit in this qualification-FNSBKG403  Establish and maintain an accrual accounting system
    Prerequisite unit-FNSBKG402 Establish and maintain a cash accounting system

  • Course Fees: 

    Smart and Skilled Student Fees (Only for NSW residents)

    The cost of this course will vary based on your eligibility for a Smart and Skilled Student Fee. Eligibility criteria can be found on the Smart and Skilled website or you can call us on 1300 600 888 for further information and advice.

    First qualification- $1960

    Second qualification- $2290

    Concession- $240

    Exemption- $0

    Trainees: from 2016 if you are starting a traineeship that is on the NSW Skills List, your Smart and Skilled fee for the whole qualification will not be more than $1,000.

    The fees indicated above are based on students being approved for training subsidised by the NSW Government. Students can pay their fee upfront or undertake a AUSCHS's Instalment Plan which will commence at the time of enrolment.

    Fee For Service - $5650

    Payment Plans Available**
    **conditions apply