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AASB stands for Australian Accounting standards board. Its role in accounting is to create standards which are the rules of accounting used for particular types of transactions or events. The purpose of these standards is to allow all companies to effectively assess its performance, financial position and investment in a similar efficient manner. The accounting standards are made such that investors are able to easily compare the financial documents of a business with other businesses. This helps stakeholders such as employees, owners, creditors, investors and other stakeholders of a business to review financial documents and assess the financial performance, position and its cash flow. As the accounting standards mean that similar processes are used in the creation of these financial documents and hence the stakeholders are able to easily compare the business to other businesses in order to make and evaluate decisions about the distribution of its limited resources. The effect of accounting standards on a company is that, if the standards are followed the company becomes more transparent i.e. easy to compare to other companies. There is a long process for a new standard to be created. The AASB must identify a technical issue or a flaw in the current standards, and then they have to research this issue and consult with the stakeholders in order to register their opinion. These standards are also compared to other countries before the decision is made to allow a new standard
This standard defines inventories as assets that are set for sale in the normal running of the business, or are the consumable materials that are used in the process of production or in the services provided by the business. Inventories can be finished goods ready for sale, or unfinished goods that are still being produced. For a service provider, they can include the cost of the service which has not been recognised as related revenue. The cost of purchases of inventories is basically the cost of purchase/production, taxes and all other costs required to bring inventories to their present location and condition. The costs of production can include the costs of production as they are the costs of converting the unfinished product into a finished good ready for sale. The costs of the inventories for a service provider are the costs of the employees (directly) involved in the provision of the service.
http://www.aasb.gov.au/admin/file/content102/c3/Policy_Statement_03-11.pdf Accounting jobs The full form of CPA stands for Certified Practising Accountant, in order to gain this, the CPA program needs to be completed, and a combination of work experience and tertiary education is required. In Australia CA- chartered accountancy requires a tertiary degree with a major in accounting. At least 26 weeks of working with a practicing CA, and working in a recognised CA organisation are needed. This is much harder to achieve than a CPA, but is more prestigious especially in Australia and the UK.
http://www.quinns.com.au/accounting-CPA http://www.gradconnection.com.au/forums/thread/accounting-industry/the-accountingprofession-explained-and-ca-vs-cpa/?page=last
This job is located in central Brisbane and has a base salary of $55k plus superannuation. This job requires the employee to report directly to the finance manager. The duties of this job include account reconciliations, debtor review/analysis, chasing debts and also liaising with customers. This job requires at least 2 years of experience in a similar role. The use of a large accounting system is also favoured for this job.
This job is located in central Brisbane and has a negotiable base salary from $78k-87k. The role of this job is to work and provide support for large and (ASX) listed clients. Leadership skills are also needed in order to mentor junior staff. In order to be suited for this role, the employee must have finished or almost finished their CA or CPA and also must have had experience or exposure of a tax advisory department, with a minimum of 4 years of experience with a chartered firm. Bookkeeper/payroll
http://www.seek.com.au/Job/bookkeeper-payroll/in/perth-eastern-suburbs/21959602
This job is located in Guilford WA and is based on managing the bookkeeping and the payroll of the ROSE & CROWN hotel. The role of the job includes managing the payroll of 80+ staff, accounts payable and cash flow projections, Monthly reporting, reconciliations BAS lodgement and more. This job requires a minimum of 5 years experience as a bookkeeper; good excel skills and accounting experience/studies.