FNS40217 Certificate IV in Accounting and Bookkeeping



This qualification reflects the role of individuals in the accounting and bookkeeping industry, including business activity statement (BAS) agents and contract bookkeepers; and of those employees performing bookkeeping tasks for organisations in a range of industries. It includes preparing and lodging business and instalment activity statements, data processing, monthly reconciliations, preparing budgets, preparing reports on financial performance and the position of the business, preparing end-of-year adjustments, and finalising financial records after year-end. Dealing with the Commissioner of Taxation on behalf of a taxpayer in relation to activity statements and other lodgement matters is also a key component of the role that this qualification reflects. Individuals in these roles apply theoretical and specialist skills and knowledge to work autonomously, and exercise judgement in completing routine and non-routine activities.


This qualification is nationally recognised under the Australian Qualifications Framework (AQF).


Domestic fee-for-service students over the age of 18, who are working or want to work in the accounting and bookkeeping area or completed Certificate III qualification within Financial Services training package or similar qualification.

Learners with experience in the relevant industry or education can apply for Recognition of Prior Learning (RPL) and Credit Transfer. Please refer to ‘RECOGNITION OF PRIOR LEARNING AND CREDIT TRANSFER’ section or contact Trinity Institute of Business.


Qualification Package Entry Requirements

No Specific entry requirements are for this course according to qualification package.

Trinity Institute of Business Studies admission requirements

In addition to Qualification Package entry requirements, TIBS has the following admission requirements for all students:

  • Applicant must be of the age 18 years or over at the time of the scheduled course commencement.
  • Entry into this course requires successful completion of an Australian Year 12 qualification or equivalent.
  • Applicants are required to have successfully completed a Language, Literacy and Numeracy (LLN) test and Pre-Training Review before training commencement. ACSF level 3 is required in reading, writing, learning, oral communication, and numeracy. The student may be exempted from LLN test if student has already completed an Australian Qualification of Certificate IV or higher level prior to enrolment.

Required Australian Core Skills Framework (ACSF) level

ACSF level 3 is required in reading, writing, learning, numeracy and oral communication.


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


Persons providing a BAS service for a fee or other reward must be registered by the Tax Practitioners Board (TPB) and this qualification is currently cited as meeting the TPB education requirements for registration as a BAS agent. Other requirements apply, including a designated period of experience. Persons seeking BAS agent registration should check current registration requirements with the TPB, as registration requirements are reviewed regularly.


Training Pathway

Further training pathways from this qualification include, but are not limited to, higher education in same field, e.g., FNS50222 – Diploma of Accounting.

Employment Pathway

Occupational titles may include:

  • BAS agent
  • Bookkeeper
  • Bookkeeping and small practice accounting
  • Assistant accountant
  • Accounts officer/clerk
  • Payroll officer/clerk
  • Accounts receivable credit/controller
  • Accountant
  • Financial controller (small to medium businesses)
  • Taxation officer
  • Treasury officer
  • Procurement officer
  • Analyst (with financial reporting focus)

Please refer to the following source for Pathway and employment outcomes and Job Pathways Charts illustrating potential career pathways within that industry.

Source: https://www.myskills.gov.au/courses/details?Code=FNS40222


The program takes place in a classroom environment with access to a simulated environment where required.

The participants in each program group will be provided with detailed learning resources (along with online access) to support the learning and assessment activities. These resources will include learning, assessment and other reference material relevant to the unit of competency being delivered.


This course is offered over 6 months including holidays, given that no credit transfer or RPL is achieved. Students need to gain competency in 13 units (10 core units and 3 elective units) to successfully complete this course.


The underlying principle of Nationally Recognised Training is that a learner does not have to repeat training and assessment that has already been undertaken.

Trinity Institute of Business Studies has a Recognition of Prior Learning (RPL) and Credit Transfer Policies and Procedures and can be found at Trinity Institute of Business Studies ’s website, which outlines in detail a process to be followed for granting recognition and credit transfer. This is supported through the RPL guidelines for this qualification which focus specifically on all units.

Learners are encouraged to apply for RPL prior to or immediately after formal enrolment but prior to the facilitated delivery of units to ensure that they do not miss any training opportunities offered should they be unsuccessful in the RPL process. 

Credit Transfer relates to the recognition of learning achieved through formal education and training, and involves assessing a previously completed course or units to see if it provides equivalent learning or competency outcomes to those required within the current course of study. Learners must provide transcripts of results and/or statements of attainment for credit transfer to be assessed. 

Where a learner is successful in the RPL or Credit Transfer (CT) application, the units to be undertaken and course duration will be adjusted accordingly.

Where RPL is granted, learners do not have to participate in further training and assessment for skills and knowledge that they already possess.


  • Tuition Fee: AUD XXX
  • Material Fee: AUD XXX
  • Application/Registration Fee: AUD XXX (Non-refundable)
  • RPL Fee: AUD XXX per unit

Note: Students will be provided the option of Easy Monthly Instalments. Students are advised contact the Institute in relation to the updated and recent fees for the course. Course fee is subject to change.

Terms and Conditions:

  • Trinity Institute of Business Studies does not accept fee amount more than $1500 in advance as fee payment.
  • Trinity Institute of Business Studies will strive to maintain highly competitive fair and reasonable fee structures.
  • Trinity Institute of Business Studies adjusts its fees and charges from time to time. Changes to fees will be fairly and equitably applied, advertised and clearly indicate the date from which the change will take effect.
  • Trinity Institute of Business Studies provides details of course fees in all course information.
  • Trinity Institute of Business Studies will ensure these fees are applied and communicated to clients prior to enrolment.
  • In accordance with the Standards for RTOs 2015, Trinity Institute of Business Studies adopts the following to protect fees paid in advance:
    • Flexible payment arrangements/ options will accommodate individual circumstances. This can be in form of monthly instalments.
    • Fees must be paid in full before certification will be issued.
    • Acceptable payment options can be made via credit card, direct debit, and EFT remittance to accommodate the diverse financial situations of clients.


As per package rules, 13 units must be completed. These include 10 core units and 3 elective units.

Core Units

BSBTEC302         Design and produce spreadsheets

FNSACC321        Process financial transactions and extract interim reports

FNSACC322        Administer subsidiary accounts and ledgers

FNSACC412        Prepare operational budgets

FNSACC414        Prepare financial statements for non-reporting entities

FNSACC418        Work effectively in the accounting and bookkeeping industry

FNSACC421        Prepare financial reports

FNSACC426        Set up and operate computerised accounting systems

FNSTPB411         Complete business activity and instalment activity statements

FNSTPB412         Establish and maintain payroll systems

Elective Units

BSBPEF501         Manage personal and professional development

BSBWRT411       Write complex documents

BSBWRT311       Write simple documents


Please contact Trinity Institute of Business Studies for the intake dates.


Each unit is delivered and assessed as a standalone unit. Assessment comprises written assignments, activities and projects. Students are required to attend training and assessment activities as scheduled.

Assessment is structured throughout the course. If students are unable to achieve competency, additional support is provided through mentoring and access to re-assessment as outlined in our policies and procedures. Assessment requires achievement across all tasks to demonstrate competence and may include:

  • Knowledge Questions
  • Demonstration
  • Role-play
  • Project / Project Portfolio
  • Case studies



This program takes place in a classroom environment with access to a simulated environment where required. Practical learning and assessment take place in a simulated environment. The simulated facilities are equipped with all the required equipment.

Students will be provided with access to the following resources, including online portal access, required to complete the qualification successfully upon enrolment:

  • Units’ Notes
  • Student Workbooks and Resources
  • PowerPoint Slides and Handouts
  • Computers with Office Suite and appropriate software



Upon successful completion of this course, students will receive a nationally recognised FNS40222 – Certificate IV in Accounting and Bookkeeping. Students who do not complete all units may be eligible for a Statement of Attainment for partial completion of the