Professional Documents
Culture Documents
A Balancing Act
Series 11 Flexible Learning Toolbox
flexiblelearning.net.au/toolbox
Finding your way around Toolbox products things you should know.
2.
Different ways you can use your Toolbox product for training delivery and support.
3.
4.
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copyright. Apart from any use as permitted under the Copyright Act 1968, no part may be reproduced by any process
without prior written permission from the Commonwealth. Requests and enquiries concerning reproduction and rights
should be addressed to Training Copyright, Department of Education, Employment and Workplace Relations, GPO Box
9880 Canberra City ACT 2601 or email copyright@training.com.au.
Table of Contents
Introduction.......................................................................................................................................................................4
General overview of the Toolbox...................................................................................................................................4
About this Trainers Guide.............................................................................................................. 4
Context........................................................................................................................................... 4
Target audience.............................................................................................................................. 4
Teachers/trainers using the Toolbox................................................................................................ 4
Assessment.................................................................................................................................... 5
Qualification and units supported by the Toolbox............................................................................5
Mapping and progress checklist..................................................................................................... 6
Holistic treatment of units................................................................................................................ 6
Recognition of Prior Learning (RPL)............................................................................................... 7
Getting started..................................................................................................................................................................9
Advice and tips for trainers...........................................................................................................................................9
Using the Toolbox for the first time.................................................................................................. 9
Computer and Internet requirements.............................................................................................. 9
New to online learning?................................................................................................................ 10
Maintaining the Toolbox................................................................................................................ 10
Customising the Toolbox content.................................................................................................. 10
Answers and templates for the trainer..........................................................................................10
Structure and design.......................................................................................................................................................11
Navigation, elements and pathways within the Toolbox..............................................................................................11
Basic Toolbox structure................................................................................................................. 11
Site map........................................................................................................................................ 12
The home page............................................................................................................................. 13
Resources repository.................................................................................................................... 17
Teaching and learning strategy.....................................................................................................................................18
General learning approach.........................................................................................................................................18
Rationale....................................................................................................................................... 18
Learners with special needs......................................................................................................... 18
Learner-directed design................................................................................................................ 18
Flexible learning pathways............................................................................................................ 19
Supporting different learner needs................................................................................................19
Main screens within the Toolbox...................................................................................................................................20
Main screens within the Toolbox...................................................................................................................................21
The job brief.................................................................................................................................................................21
The Case study.............................................................................................................................................................23
The Networking tab.....................................................................................................................................................24
Accounting Systems........................................................................................................................................................25
Topic overview.............................................................................................................................. 25
Alignment to unit/s of competency................................................................................................25
Key features.................................................................................................................................. 25
Assessment.................................................................................................................................. 25
Collaborative learning opportunities.............................................................................................. 25
Potential issues............................................................................................................................. 25
Tasks............................................................................................................................................ 25
Job brief 1 Cash transactions.................................................................................................... 26
Job brief 1 Cash transactions Case study...............................................................................27
Job brief 2 Accruals................................................................................................................... 28
Job brief 2 Accruals Case study............................................................................................... 29
Job brief 3 Balance day............................................................................................................. 30
Job brief 3 Balance day Case study........................................................................................31
Payroll..............................................................................................................................................................................32
Topic overview.............................................................................................................................. 32
Alignment to unit/s of competency................................................................................................32
Key features.................................................................................................................................. 32
Assessment.................................................................................................................................. 32
Collaborative learning opportunities.............................................................................................. 32
Potential issues............................................................................................................................. 32
Assets & inventory..........................................................................................................................................................33
Topic overview.............................................................................................................................. 33
Alignment to unit/s of competency................................................................................................33
Key features.................................................................................................................................. 33
Assessment.................................................................................................................................. 33
Collaborative learning opportunities.............................................................................................. 33
Potential issues............................................................................................................................. 33
Reports.............................................................................................................................................................................34
Topic overview.............................................................................................................................. 34
Alignment to unit/s of competency................................................................................................34
Key features.................................................................................................................................. 34
Assessment.................................................................................................................................. 34
Collaborative learning opportunities.............................................................................................. 34
Potential issues............................................................................................................................. 34
Financial statements.......................................................................................................................................................35
Topic overview.............................................................................................................................. 35
Alignment to unit/s of competency................................................................................................35
Key features.................................................................................................................................. 35
Assessment.................................................................................................................................. 35
Collaborative learning opportunities.............................................................................................. 35
Potential issues............................................................................................................................. 35
BAS & Instalments.........................................................................................................................................................36
Topic overview.............................................................................................................................. 36
Alignment to unit/s of competency................................................................................................36
Key features.................................................................................................................................. 36
Assessment.................................................................................................................................. 36
Collaborative learning opportunities.............................................................................................. 36
Potential issues............................................................................................................................. 36
Introduction
General overview of the Toolbox
The A Balancing Act Toolbox will support a total of eleven units from the newly released FNS40207
Certificate IV in Financial Services (Bookkeeping) qualification.
Additionally, learning objects and support materials within the Toolbox will enable RPL processes and
streamlined learning pathways to facilitate fast-track learning and holistic assessment processes.
Context
To ground learning in a realistic context representative of the day-to-day work of a bookkeeper, a fictional
setting has been created. The learner will work through a series of jobs for their clients in the seaside town
of Summerville. This metaphor is not a key component of the learning, nor does it place the learner in a
role-play situation, it merely provides a contextual framework for the tasks.
Target audience
The target learners for this Toolbox will be persons either currently working in the bookkeeping or finance
field or seeking career progression from within the industry. They will already hold a Certificate III in
Financial Services qualification, or be eligible for RPL at a Certificate III level based on their prior industry
experience.
Typically, this group are mature-aged, well educated professionally and personally, and are independent
learners. The need for flexible learning options is critical, as this learner group will most likely be employed
and therefore find it difficult to attend traditional face-to-face training.
Learners are likely to be familiar with computer-based accounting, and with relevant software packages
used within the bookkeeping profession. However, the Toolbox supports learning in both manual and
computerised procedures and in most cases demonstrates the full manual process for all transactions.
vocational trainers and/or assessors in an educational or workplace setting who deliver training, conduct
assessments and issue qualifications
team leaders/supervisors and/or line managers who are involved in implementing learning in the
workplace and assessing its effectiveness
Compliance activity
Learners will need to complete the compliance activities to satisfy the requirements of the Industry Core
units that are not directly mapped to the Toolbox tasks. Learners may like to complete parts of this task as
they work through the Toolbox, or complete the whole task on its own, separate to the work theyre doing in
the task. You should consider the option that will work best for your learner/s.
Here are some tips to help you facilitate successful completion of the compliance activities.
Section 1
Make sure all information is up-to-date and current you may need to issue new or modified instructions if
legislation and/or regulations change.
Section 2
Students are to create a procedures manual which can be used to guide themselves or their clients in the
topic areas.
Check on the layout of the report and the wording as this can be used to assess the Use Business
Technology and Communication units.
Its important that learners understand the task isnt simply to compile a file of items they find on the
Internet, they have to actually research this information and develop their own resources for assessment.
Australian Flexible Learning Framework
Compliance activities
In this section, you will compose and compile various documents which will contribute to your
assessment portfolio. These documents are integral in the development of policies and
procedures to ensure compliance and will assist in the development of your business
documentation.
Section 1 Industry context
1. Letter of engagement
You are to create a letter of engagement to formalise your arrangement with your clients. Refer to
the Internet for examples. (A sample engagement letter is provided here)
2. Investigate professional bodies relevant to your chosen career
Create a summary of the requisites for joining, and list the advantages and disadvantages of
membership of at least two such organisations.
3. Answer the following:
o
o
o
o
o
o
What OHS issues do you need to consider when setting up your home office?
What professional organisations would you belong to and why?
What are industry codes of practice?
Which industries are covered by statutory codes of conduct?
What are the advantages and disadvantages of a Non-profit organisation being
incorporated?
List the advantages and disadvantages of each type of business structure.
3. OHS
3.1. Employer and employee obligations
3.2. Forms for hazard identification and reporting
3.3. Accident report forms
4. End of Period Check List
4.1. Create a series of useful end of period check lists to guide yourself and a business owner.
FNSICGEN302B
FNSICGEN304B
FNSICIND401B
FNSBKPG402A
FNSBKPG403A
FNSBKPG404A
FNSACCT405B
FNSACCT406B
FNSBKPG405A
Establish
Australian
Flexible Learning Framework
Achievement of the full qualification requires the completion of an additional two elective units, which are
not supported by A Balancing Act as the choice for electives is varied. For more detail regarding how these
units are treated within the Toolbox, please refer to page 28 onwards in this guide.
The seven sectoral core units align with the six topics in the Toolbox as follows.
FNSBKPG402A
FNSBKPG405A
FNSACCT406B
FNSACCT406B
FNSBKPG405B
FNSBKPG404A
FNSBKPG403A
Figure 3 Holistic treatment of units
The RPL Expressway opens in a separate window to the Toolbox, and is a fully self-contained resource. It
can be separated from the Toolbox if you wish to use it as a stand-alone RPL resource. Content within the
RPL Expressway is arranged into six separate areas to make it easier for users to locate the information
and resources theyre interested in.
Most documents are provided in Microsoft Word format, so they can easily be customised.
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Getting started
Advice and tips for trainers
Using the Toolbox for the first time
Its very common for people to jump straight in and start using the Toolbox, without actually reading the
instructions! As a result, you might find that learners have trouble finding their way around, or feel that the
structure is confusing.
Always encourage new users to go through the TOUR on their first visit. The tour is available as a link from
the home page, and also from the main content screen inside the Toolbox via the drop-down shortcut menu.
Theres also a printable version of the tour that can be kept as a handy reference to use any time.
256 Mb RAM
CD-ROM drive
Sound card
Software/plug-ins required (all of these are available free of charge at the websites listed)
Microsoft Word 97 or a similar word processing program to open and use downloadable forms,
checklists and worksheets.
Adobe Flash Player 9. If you havent got this plug-in, you can download and install the latest free
version from: www.adobe.com
Adobe PDF Reader 6.0 or above. If you havent got this plug-in, you can download and install the
latest free version from: www.adobe.com
Incorrect versions of these applications could result in information being shown in an unreadable form or not
shown at all.
NOTE: The Toolbox will immediately detect if a user does not have the required plug-ins and provide
directions to specific web sites to get the free downloads. Please also note that the auto-run function of the
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CD-ROM does not work on Apple Macintosh computers, so users will need to open the Toolbox via the
index.htm page that is located in the opening directory of the CD-ROM.
Users will not be aware that these features are not available to them, as the Toolbox will
automatically detect if a user has Safari 1.3 and apply these changes. Removal of these
features/functions for Safari users does not degrade the learning experience in any way, as all
vital content will still be available.
http://socialelearning.flexiblelearning.net.au/index.htm.
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Templates for all the spreadsheets used in the Toolbox are also available. These are contained within the
Source documents section for each of the tasks.
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For each topic, specific content and resources have been selected to support learning and completion of the
tasks. Learners should also be encouraged to explore the larger RESOURCES repository, which holds
every item of content and every learning resource from all topics and tasks within the Toolbox. This
repository is explained in more detail later in the guide.
The following section provides a detailed explanation of each component of the A Balancing Act Toolbox.
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Site map
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Clicking the
(play) button will start the photo slideshow,
which will run at a set speed for comfortable viewing.
Alternatively, you can use the
and
buttons to look through the photographs one at a time. A
green highlight appears over the buttons when you mouseover them.
Figure 8 The photo slideshow
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Rolling your mouse over each button will reveal the tasks within each topic, and replace the photo
slideshow with a topic overview. This gives a brief introduction to the topic, the tasks and their alignment
with the unit/s of competency from FNS40207, as pictured below.
Figure 10 Blue topic/task buttons when active, showing the three tasks within each topic,
and the topic overview replacing the photo slideshow
From here, you can navigate directly to a specific task within a topic by clicking
the Task title in the blue button, as shown in Figure 11.
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Figure 12 Grey buttons for additional information/features from the home page
RPL Expressway
Toolbox Tour
This tour is designed for first-time visitors to the Toolbox, and takes you
through a screen-by-screen explanation of what the Toolbox contains and
how to navigate around it.
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From here, you simply click any of the green bars to open up that content, as pictured below. A scroll bar will
appear, so you can navigate down the screen to read all the content.
You can click the Flash home page tab at any stage to go back to the home page.
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Resources repository
All of the content and resources within the Toolbox have been collected in to one repository for ease of
access. This can also be separated from the Toolbox and used as a stand-alone resource if required.
Figure 16 Resources
When you first arrive here, the list of resources will be displayed alphabetically by resource title. You can
click any of the column headings to sort by resource title, topic, or resource type. Clicking a resource title
will open it in a grey box-over.
To search for a specific topic or item you can use the keyword search. The search will start as soon as you
type into the search box, and you will be presented with only the relevant resources. To reset the search you
just need to click the grey button marked View all resources.
The glossary is also contained within this repository simply click the Glossary tab to go there. Use the
letter buttons across the top to go to each letter alphabetically, or click SHOW ALL to open up the full
glossary.
Figure 17 Glossary
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Rationale
The content that underpins the competencies in the FNS40207 qualification consists mainly of policies,
procedures, legislation and other requirements specific to the duties of a bookkeeper in the highly regulated
financial services industry. In traditional face-to-face delivery, a lot of time is spent covering this content,
which can be frustrating to learners as often the most effective way of learning this type of material is by
reading and memorising, followed by practical application in a real-life setting rather than passively
listening in a lecture-style presentation.
The more procedural aspects of the bookkeepers role are very consistent throughout the industry, and
often subject to legislative or regulatory requirements, and therefore also quite formal and structured. The
key variables in procedure are in the interaction/s a bookkeeper has with his or her clients and the initiative
they show in solving problems. These are the areas in which A Balancing Act provides a virtual client base
with whom the learner interacts in their role as a bookkeeper within the learning setting and build their skills,
knowledge and confidence before venturing out into the real world. It is this practical application that brings
the learning to life, and counters a high level of engagement to the potentially dry nature of the content. The
multimedia and case-studies used in the tasks, activities and projects in A Balancing Act help to enhance
the practical learning opportunities and ground the learning in a real life context.
Learner-directed design
Because many of the learners undertaking this qualification have prior knowledge and/or experience as a
bookkeeper, often they do not need to sit through multiple lessons for this content delivery and can find a
structured, pre-determined training delivery schedule frustrating and incongruous to their needs. In A
Balancing Act there are no lessons as such. Learners are presented with a Job Brief from their client,
which requires them to work independently through a number of tasks and transactions. They can also
interact with case-studies based on the books and accounts of other companies outside of Summerville,
through which they can learn how to perform the transactions and follow required processes and
procedures.
Learners will be able to choose and access content when and where they need to, in accordance with their
own learning needs. This rather adult approach to delivery of the content is entirely appropriate for the
learner cohort, and gives them full control over what and how much they need and want to learn.
Because bookkeeping is often a rather singular task, opportunities and strategies for collaborative learning
with other bookkeeping students are presented in the Networking section, to enhance the learning
experience.
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complete the Job brief as a stand-alone task without using the content and resources
complete the Job brief and engage with some of the supporting content and resources, as required
complete the Job brief and engage with all of the supporting content and resources, as required
complete the Job brief and engage with some or all of the supporting content and resources, as
required, and explore the main Resources area to find additional content and resources
read through the Case study to become familiar with the process and procedure required before
completing the Job brief
work through some or all of the Case study, engaging with content and resources as required
work through the complete Case study, engaging with all the content and resources provided.
Of course, that is just a sample of the ways in which learners may choose to engage with the Toolbox
content. However, the list may be useful as a guide for you to refer to when providing learners with guidance
and support in using the Toolbox.
Learner profile
Experienced in
bookkeeping, confident
computer user,
independent and selfdirected.
Learner behaviour
This type of learner will most likely want to just get on with the task, and need very little
support or guidance. They will be confident exploring the Toolbox to find content, if and
when they need it.
Suggested learning pathway
Go straight to the Job Brief and work through the instructions provided. Encourage them to
explore the resources relevant to that topic by accessing the navigation at the right hand
side of the screen.
Learner behaviour
Somewhat experienced in
bookkeeping, confident
computer user, reasonably
independent but requires
reassurance and guidance
that theyre going OK.
This learner type should be encouraged to try and work through the Job Brief, but should be
directed to the Case Study as required to assist with any procedural areas that theyre not
sure about. They should be confident enough to explore the Toolbox and find the content
they need, however you can direct them to the customised content menu to the right of the
Job Brief, where theyll find supporting information to help them complete the task.
Suggested learning pathway
Go straight to the Job Brief and identify which part/s they feel they can do on their own.
Guide them to relevant sections of the Case Study for any part/s for which they need
support and/or learning, and to the relevant supporting content.
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Learner profile
Low-level experience in
bookkeeping, confident
computer user, requires a
reasonable level of support
and guidance through the
learning process.
Learner behaviour
This learner type should be shown the Job Brief, and encouraged to try and work through it
up front, but it will most likely be more appropriate for them to work through the Case Study
first to ensure that they know how to carry out the processes and procedures required for
the task.
They will probably be confident in navigating the Toolbox to find the content and resources
they need, but you should encourage them to use the customised content menu to the right
of the Job Brief, rather than leaving them to find the content themselves.
Suggested learning pathway
Go straight to the Job Brief and identify which part/s they feel they can do on their own.
Guide them to relevant sections of the Case Study for any part/s for which they need
support and/or learning, and to the relevant supporting content.
Low-level experience in
bookkeeping, not confident
computer user.
Learner behaviour
This learner type will need a high level of guidance and support, at least for the first few
tasks they complete.
Suggested learning pathway
Take the learner through a Case Study in detail, explaining how to use the customised
content menu provided. Once the case study has been successfully completed, support
them as they work through the Job Brief, providing feedback and reassurance along the
way. As their confidence grows, and they begin to build up their skills, knowledge and
understanding, the level of support and guidance required should be less.
Remember, it is expected that learners have either a Certificate III in Financial Services qualification, or
equivalent, and/or relevant industry experience, and therefore should be familiar with the core concepts in A
Balancing Act.
My notes
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7
1
10
6
3
25
26
5
Figure 22 The Case study screen
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You can click each of the green bars to reveal more information relating to the sub-step this gives learners
the option of just skimming through the steps to familiarise themselves with the process and procedures
required for the Job brief, or they can expand each of the sub-steps to go through the case study in detail.
Each sub-step will remain open once clicked, so the screen can get quite long and youll need to scroll
down to read it all.
You can also choose to expand or collapse all steps by clicking the plus
or minus
buttons.
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If you need ideas on web-based collaboration tools you can use, visit the Australian Flexible Learning
website and search for collaboration tools or e-learning applications. www.flexiblelearning.net.au
2
3
4
5
(1) Scenario
This section provides an interesting bookkeeping scenario as a basis for student research and discussion.
(2) Self reflection topic
The self reflection topic prompts students to reflect on their own bookkeeping practice.
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Note that these sections may appear in a different order on the various networking pages depending on
what is most suitable.
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Accounting Systems
Topic overview
This topic covers the core skills and knowledge related to establishing and maintaining a bookkeeping
system on a cash basis, and an accrual basis. It merges two of the biggest units from the FNS40207
qualification, and provides much of the underpinning concepts and understandings that form the foundation
of the bookkeeping role, its processes and procedures.
NOTE: This topic has deliberately been placed first in the list of topics on the home page, as its
recommended that learners complete these tasks first although of course thats not mandatory. For learners
who already have their Certificate III qualification, and/or have previous industry experience, these are
perhaps the only tasks in which they will come across concepts and processes with which they are not
familiar.
Potential issues
As many of the concepts and processes within these tasks may be new or unfamiliar to learners, you may
need to provide more support and guidance through this topic. As the assessor you would make sure the
answers are correct, paying special attention to the use of recurring or memorised transactions, and that
correct GST codes have been used.
Tasks
This topic contains three tasks (Job briefs)
1. Cash Accounting
2. Accruals
3. Balance Day
and one supporting Case study for each task, with the exception of the Accruals task that has two Case
studies.
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Payroll
Topic overview
This section covers the establishment and maintenance of the payroll for a small organisation. Topics
include setting up of payroll and employee cards, processing payroll, reconciling payroll and paying
liabilities.
Potential issues
Be sure to check:
learners have applied the correct set-up for payroll liabilities and expenses
linked accounts
NOTE: The tax amounts in the answers provided will be different as the tax rate change each year
and you will need to keep your answer key up to date.
Tasks
This topic contains three tasks (Job briefs)
1. Process Payroll
2. Process Leave
3. End of Quarter
and a supporting Case study for each task.
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Potential issues
Youll need to keep an eye on the following.
Make sure item invoices have been used for purchases and sales.
Note: The cost of inventory may not match the answer key; this could be due to a transaction being deleted
or rounding.
Tasks
This topic contains three tasks (Job briefs)
1. Buy and Sell
2. Trade
3. Inventory
and one supporting Case study for each task.
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Reports
Topic overview
This section covers the preparation and presentation of final reports. Topics include calculating and
recording of accruals, prepaids, depreciation and cost of goods.
Potential issues
Youll need to keep an eye on the following.
No GST on prepayments.
Tasks
This topic contains three tasks (Job briefs)
1. Adjustments
2. Closing ledgers
3. Final reports
and one supporting Case study for each task.
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Financial statements
Topic overview
This section covers the preparation of financial statements. Topics include not-for-profit organisations and
changes in partnership arrangements.
Potential issues
Students need to be aware that these are different business structures and are accounted for in a
specific way.
For the non-profit organisation:
check the sales figure in the Debtors Control includes GST and the sales figure in the income
statement does not included GST
no GST on prepayments
Tasks
This topic contains three tasks (Job briefs)
1. Single entry
2. Not for profit
3. Partnerships
and one supporting Case study for each task.
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Potential issues
Make sure income and expenses are in the same accounting period.
Tasks
This topic contains three tasks (Job briefs)
1. Compliance
2. Verify data
3. Lodge BAS
and one supporting Case study for each task.
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