FNSACC601_AE_Sk2of4
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TAFE NSW - Sydney Institute *
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Course
FNSACC601
Subject
Accounting
Date
Apr 3, 2024
Type
docx
Pages
30
Uploaded by ChancellorThunder13861
Assessment Event 2 of 4: Skills
Unit code and name
FNSACC601 I Prepare and administer tax documentation for legal entities
Qualification code and name Select your Qualification/Course code and name from the dropdown
.
Student name
Student number
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Version:
20230125
Date created:
25 January 2023
© 2023 TAFE NSW
RTO Provider Number 90003 | CRICOS Provider Code: 00591E
This assessment can be found in the: Learning Bank
The content in this document is copyright © TAFE NSW 2023 and should not be reproduced without the permission of TAFE NSW. Information contained in this document is correct at the time of printing: 1 April 2024. For current information please refer to our website or your Teacher/Assessor as appropriate.
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Assessment information
Table 1 – Assessment information
Information
Details
Assessment event overview
The aim of this assessment event is to assess your knowledge and
performance in identifying taxation requirements for complex lodgements and returns for legal entities. It involves gathering, analysing and processing taxation-related data to prepare tax documentation and to review and apply compliance requirements.
It applies to individuals who use specialised knowledge and systematic approaches and who follow specific guidelines to ensure compliance requirements are met.
Work functions in the occupational areas where this unit may be used are subject to regulatory requirements. This unit is designed
to meet the educational requirements of the Tax Practitioner Board (TPB). Refer to the FNS Implementation Guide Companion Volume or the relevant regulator for specific guidance on requirements.
This assessment is in 4 parts:
Part 1: Partnership Case Study Scenario
Part 2: Short answer questions
Part 3: Structure of Legal Entities
Part 4: Prepare Franking Account
And is supported by:
FNSACC601_AE_SK2of4_Appx_Workbook.xlsx
.
Note
: This unit includes activities and/or templates that include images, graphics and other visual components. If you are unable to complete any activity with the visual resources provided, please contact your Teacher/Assessor for additional support.
Unit assessment guide (UAG)
Refer to the Unit assessment guide (UAG) before attempting this assessment event. The UAG contains information including assessment requirements and how to achieve a satisfactory result.
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Information
Details
Submission instructions
When you complete this assessment, submit it for marking as directed by the assessor. Refer to the Submission Checklist at the end of the assessment to ensure you have submitted all requirements. It’s important to keep a copy of all the electronic and hardcopy assessments you submit to TAFE NSW and complete the assessment declaration when submitting the assessment.
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Task instructions
The assessor will use the criteria in the tasks to determine if you have satisfactorily completed this assessment event. Follow these instructions to ensure you demonstrate the required knowledge and skills.
Submission points
This assessment event includes different submission points. To effectively complete this assessment, you will need to individually submit evidence for each submission point and then await assessor feedback before moving onto the next section. The assessment instructions identify where these submission points are.
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SUBMISSION 1
Scenario for Part 1
You work at Azure Beach Accountants and Financial Services (ABAFS) as a Senior Tax Accountant. In your role, you are supervised by the Chief Financial Officer (CFO) in the firm, Cris Rhanda. Cris has assigned you a range of tasks to assist clients with advice as well as in the preparation of their taxes. You should ensure that you comply with Azure Beach Accountants and Financial Services Client Tax Policy
(pdf) for all of Parts 2 to 4.
Part 1: Partnership
Your firm has obtained a new client, Jo and Morgan Rabble, trading as J&M Consulting. Jo and Morgan require their 2023 partnership income tax return and their individual tax returns to be prepared. (Note: You will need to calculate the individual taxable incomes of the partners in this Case study but not the complete actual income tax return). You have been assigned to this task by your task partner.
Following an initial meeting with Jo and Morgan, you have been sent an email and source documents containing the information required to complete the tax returns and working papers. You will be required to review the documentation to determine what is relevant for the preparation of the final tax returns. In line with the guidelines provided by the ATO’s lodgement program, you are required to complete the preparation to lodge partnership tax returns.
Part 1 Task 1: Prepare a work plan
In this task, you are required to establish a work plan to complete the work papers and Income tax return (in a timely manner) while complying with ABAFS’ organisational policy and procedures. Complete the table below for this purpose. You can assume that to comply with the ATO lodgement program, the income tax returns must be lodged by 15 December and your initial
meeting with the taxpayer took place on 28 October. Document title: FNSACC601_AE_Sk2of4
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Work Plan
Table 2 – Plan workload
Date
Task
Expected completion
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Part 1 Task 2: Review source documentation to establish recording and reporting requirements
Analyse data received from the client and identify any discrepancies. Conduct research to identify any updates to compliance requirements and prepare client working papers in accordance with accounting principles and practices. The source documentation received from Jo and Morgan can be found in Information for Part 1: Email and source documents
on
page 11
.
Complete the working papers:
in accordance with the compliance requirements relevant to the client’s circumstances
adhering to the organisational policy and procedures contained in Azure Beach Accountants and Financial Services Client Tax Policy
(pdf)
using the organisational spreadsheet and working papers contained in FNSACC601_AE_Sk2of4_Appx_Workbook.xlsx
The working papers consist of 4 worksheets:
-
Worksheet 1: Partnership Net Income -
Worksheet 2: Distribution Statement
-
Worksheet 3: Individual Tax Calculations -
Worksheet 4: Further Advice
Each worksheet must be completed, and the data entered in the source worksheet must be integrated
across Worksheets 1, 2 and 3. When entering data, formulas should be created for worksheet cells to allow calculation of the partners’ individual taxable income.
The client’s working papers should include the following tax documentation:
calculation of partnership net income
-
When completing the partnership net income, assume that for tax purposes SBE concessions have been applied in the previous 2 years and the cost of new assets have been fully expensed and that a private ruling has been obtained in respect of the salary to Milo and the commissioner of taxation will allow the amount in full.
partnership distribution statement
taxable income and tax payable for Jo and Morgan -
Note individual tax returns are not required to be prepared.
the sources from which the information to prepare the above was gathered
issues in which you require further advice or guidance to moderate the decision processes.
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Part 1 Task 3: Preparation of Partnership tax return
Task instructions: Prepare the partnership’s 2023 tax return in accordance with ABAFS’ organisational policy and procedures. You will need to download a pdf version of the return from the ATO website. Assume that SBE Decline in value provisions will be applied in calculating partnership net income.
You have also ascertained from the client’s Business Activity statements that $45,000 PAYG instalments have to be remitted in respect of the 2022 year of Jo and $30,000 in respect of Morgan.
To prepare the partnership income tax return, use the data from the Excel worksheets you prepared in FNSACC601_AE_Sk2of4_Appx_Workbook.xlsx
.
The partnership return for the financial year ending 2023 can be downloaded from the ATO’s
website.
Once completed, the return should be saved as an electronic file in PDF format and named FNSACC601_Family name_First name_Tax return.pdf
and submitted to your assessor for marking.
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Part 1 Task 4: Letter to client
Prepare a letter to Jo and Morgan to present them with their tax returns. Prepare the letter using the Azure Beach Accountants and Financial Services Letterhead Template (docx)
. Include in the letter the following:
a request for authorisation and endorsement for lodgement via declaration statements, which meets legislative requirements for the client(s) to sign
instructions for review and lodgement date ensuring ATO timelines are met
information about any tax payment/obligations required to be made and applicable dates
instructions about the steps required to lodge the income tax return
responses to questions presented in the client’s letter
additional expenses that have been claimed.
Make sure that you include:
1.
a reference and the date
2.
the recipients’ address
3.
a greeting line and a subject line
4.
a closing line.
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Information for Part 1: Email and source documents
1.
Email from Jo and Morgan Rabble
Dear Tax Agent,
It was great meeting you last week. Please find enclosed the partnership profit and loss statement, balance sheet and other information you requested relating to our 2022 partnership and individual income tax returns.
Partnership
We do not use small business concessions but would like to minimise our tax liability.
Our home address is a 221 Bedrock Street Northbridge 2063.
Jo's TFN is 666 555 000.
Morgan's TFN is 777 666 222.
In addition to income from our regular clients, we also held shares in other companies as part of an investment portfolio.
Total loan repayments made to Jo were $75,000 including $58,000 interest.
The opening balance of accounts receivable was $40,000.
We would also like you to consider the following as we believe they may affect our tax returns.
Included in the salary and wages is $20,000 paid to our daughter Milo (age 17), Milo works on
reception for us 3 afternoons a week after school. She worked for 48 weeks of the year. Can we claim all of this?
As discussed with you we sold the 4,000 shares, which were held in the partnership. You mentioned that we might have to pay capital gains tax on this. How do we do that? We received $4,850 from the disposal on 20/06/2022 after $160 agent fees. The shares were acquired on 1 July 2019 at $1 per share.
During the year, we spent $20,000 on new office furniture. We have included these in our plant and equipment in our balance sheet.
We regularly meet with clients over coffee or lunch, which the partnership pays for. Jo estimates we spent $450 throughout the income year on entertainment expenses.
During the year, we took out the following amounts for personal expenses:
Jo – 85,000.
Morgan – 105,000.
A receipt has also been obtained for a donation of $1,500 made by Jo to the RSPCA.
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Together, we have previously worked with another accountant in managing our personal tax returns for the 2022 income year. The invoice included $500 in professional services relating to tax advisory, which is split between us.
We both had private hospital cover for the full year. As discussed, we authorise you to prepare our 2023 partnership and individual tax returns. Please let us know if you have any further questions.
Kind regards,
Jo and Morgan.
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2.
Profit and Loss Statement
Table 3 – J&M Consulting P&L
J&M Consulting Profit and loss statement for the year ending 30 June 2023
$
$
Income
Cash sales
680,000 Fully franked dividends
21,000 Bank interest
3,500 Proceeds from sale of 1000 shares (Sold 20 June 2022)
5,000 Interest on drawings – Jo
7,650 Interest on drawings – Morgan 9,450 726,550
Less Expenses
Bank charges
250 Entertainment expenses
450 Rent of office premises
225,000 Salary to Jo
90,000 Salary to Morgan
60,000 Other wages
40,000 Superannuation contributions on behalf of Jo
20,000 Superannuation contributions on behalf of Morgan
15,000 Bad debts
2,200 Office overhead expenses
32,000 Document title: FNSACC601_AE_Sk2of4
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Depreciation
25,000 Interest on Capital – Jo
21,000 Interest on Capital – Morgan
15,000 Interest on Loans – ABC Finance
17,000 Interest on Loans – Jo
58,000 620,900
Net profit
$105,650
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3.
Balance Sheet
Table 4 – J&M Consulting balance sheet
J&M Consulting Balance sheet as at 30 June 2023
$
$
Current assets
214,000
Cash at bank
154,000
Deposits at call
25,000
Debtors
35,000
Non-current assets
179,000
Plant and equipment
254,000
Less accumulated depreciation
75,000
Total assets
393,000
Current liabilities
45,000
Loan – Jo
30,000
Creditors
15,000
Total liabilities
45,000
NET ASSETS
348,000
Partners equity
348,000
Capital – Jo
203,000
Capital—Morgan
145,000
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4.
Notes from Partnership Agreement
You have previously reviewed the partnership agreement that you have received at the initial meeting and extracted the following:
All profit and losses are to be distributed equally after allowing for interest on capital at 6% and interest on drawings at 9%. It also states that Partnership income is equally spilt after considering salaries.
Partnership TFN 123 123 123.
Partnership ABN 84765555.
Post address PO BOX 444 Northbridge NSW 2063.
Main business is managerial consulting.
The consulting partnership has been operating since 1 July 2009.
The business does not sell on the internet.
Main business address 13 Cobblestone Lane Northbridge NSW 2063.
End of Submission 1
You have now completed this submission point. Submit the evidence for this submission point and then await assessor feedback.
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SUBMISSION 2
Part 2: Short Answer Questions
Part 2: Task 1: Written questions
Read each question carefully. Follow the suggested word count when you answer each question. 1.
Key aspects: Preparation of tax documentation
Explain key aspects of income tax law relevant to the preparation of tax documentation for a
company covering concepts of
residence and source
related elements of international tax
assessable income
deductions, tax rebates, and offsets
tax accounting.
Your answer should be between 250-300 words and include an evaluation of each concept.
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2.
Administrative aspects of operating a franking account
Explain the requirement for a corporate tax entity to keep a franking account and the consequences for an entity if its franking account is in deficit at the end of its income year.
Your answer should be between 100 to 150 words
.
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3.
Explain the key steps and processes that a business should take to ensure effective tax governance.
Your answer should be between 150-200 words.
4.
Briefly list and explain the government tax policy documents issued by Reviews, Treasury and Board of Taxation. Your answer should be 50-100 words.
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Part 3: Structure of Legal Entities
You work at Azure Beach Accountants and Financial Services (ABAFS) as a Senior Tax Accountant and in your role, you are supervised by the Chief Financial Officer (CFO) in the firm, Cris Rhanda. Cris has assigned you a range of tasks to assist clients with advice as well as in the preparation of their tax. You should ensure that you comply with Azure Beach Accountants and Financial Services Client Tax Policy
(pdf).
Azure Beach Accountants and Financial Services (ABAFS) have recently acquired a new client, Mark Smith, who owns a business with an income of $200,000.
Mark is married to Zoe, and they have 2 children aged 13 and 15 years old. They own their own home and have approximately $60,000 in share investments.
Both Mark and Zoe are new to business ownership, as both have only ever been employees and are not clear on the legal and tax aspects of operating a business through various business structures. They need your advice on the different business structures, the advantages, disadvantages, risks and your recommendation on the best option from a taxation viewpoint.
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Part 3 Task 1: Analysis of the impact of taxation and legal issues on different types of business structures and legal entities
Task instructions:
Using the template below present an analysis of the impact of taxation and legal issues on different types of business structures and legal entities including showing legal requirements, advantages disadvantages. An analysis of a sole trader is provided as a guide.
Table 5 – Analysis of legal entities
Structure
Legal requirements
Advantages
Disadvantages
Sole Trader:
An individual operating as the sole
person legally responsible for all aspects of the business.
Registration of business name, application for ABN, Registration for GST.
Control of assets and operation of a business.
Salaries/operating expenses of business allowable deductions.
Cannot split the income of the business with others.
Personally liable for debts of the business.
Partnership:
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Company:
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Part 3 Task 2: Calculation of tax across different types of business structures and legal entities
Task instructions:
Based on profits of the business being $200,000, calculate the tax payable in each of these 4 different business structures – if the business is operated as:
i.
As a sole trader.
ii.
As a partnership between a married couple.
iii.
As a private company where salaries of $80,000 each are paid to both spouses and the balance is taxed in the company.
iv.
As a family trust where the beneficiaries of the trust are Mark, Mark’s spouse Zoe and their 2 children. The children will be distributed $416 each, with the balance distributed evenly between Mark and Zoe.
Complete your answers in the worksheet document FNSACC601_AE_SK2of4_Appx_Workbook.xlsx
.
Part 3 Task 3: Recommend a business structure
Task instructions:
Present a recommendation on suitable business structures to the client after considering the client’s circumstances.
Recommendation: Your answer should be 30-50 words.
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Part 4: Prepare Franking Account
For your next task you have been asked to prepare a Franking account for one of ABAFS’ company clients, Congee Pty Ltd.
Part 4 Task 1: Prepare franking account for a resident company
Task instructions:
Prepare the franking account for Congee Pty Ltd for the year ended 30 June 2023 using the information provided below.
Congee Pty Ltd is a resident company, which has recorded the following transactions:
Table 6 – Transactions
$
12/08/2022
70% franked dividend received 32,000
28/09/2022
Partly franked dividend paid (85% franked)
52,290
20/10/2022
PAYG instalment paid
16,000
1/02/2023
Income Tax refund received 22,500
15/02/2023
PAYG instalment paid
16,000
16/03/2023
Foreign dividend received (no tax was withheld)
7,650
21/04/2023
PAYG instalment paid
10,000
9/06/2023
Partly franked dividend paid (45% franked)
43,155
21/06/2023
Fully franked dividend received
24,045
Congee is not a small business entity.
The entity had an opening franking account deficit of $16,400. The relevant franking account deficit tax was duly paid on 19 July 2022.
The entity was not granted any variations to its benchmark franking percentage.
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Table 7 – Franking account
Date
Particulars
Debit
Credit
Balance
End of Submission 2
You have now completed this submission point. Submit the evidence for this submission point and then await assessor feedback.
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Appendix: Links
Below is a list of all URLs linked in this assessment.
Table 8 - Links Link title
URL
FNSACC601_AE_SK2of4_Appx_Workbook
https://share.tafensw.edu.au/share/items/38e4a1a3-
38db-4d36-8a33-fdd40d6c3108/0/?
attachment.uuid=b52334cd-1c80-42b4-baeb-
d7313d6995a4
Azure Beach Accountants and Financial Services Client Tax Policy (pdf)
Simulated Organisation permalink
https://share.tafensw.edu.au/share/items/b581f384-
532f-47f4-9803-a95c223fc9bb/0/?
attachment.uuid=7cda9de7-a3e2-44f3-8c41-
9d38d16ae696
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Assessment checklist
The Assessment checklist lists the requirements for each task
in this assessment as outlined in the student assessment instructions. The assessor will use this checklist to ensure all required tasks have been completed and submitted and provide feedback for each task. Note that S = Satisfactory and U/S = Unsatisfactory.
Table 9 – Assessment feedback
Did the student
S or U/S
Feedback
Part 1 – Advice to partnership
Assessment event Sk2of4: Part 2 completed
Student has prepared a work plan to complete the work papers and income tax returns in a timely manner. Student has prepared information based on a scenario for 2 clients who are in a partnership business entity.
Student has successfully calculated the taxable income and completed the tax return for the partnership.
Student has successfully calculated the taxable income and the respective income tax payable for each of the 2 individuals.
Student has prepared a letter to the 2 partners in the partnership to present them with their tax returns
S ☐
U/S ☐
Part 2 – Short answer questions Assessment event Sk2of4: Part 1 completed
Successfully provided answers to all short
answer questions.
S ☐
U/S ☐
Part 3 – Structure of legal entities
Assessment event Sk2of4: Part 3 S ☐
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Did the student
S or U/S
Feedback
completed
Student address provided scenario:
presents an analysis of the
impact of taxation and legal issues on different types of business structures and legal entities
analyses the revenue and expenses of a business and calculates its taxable income as a sole trader, partnership, company and family trust
student recommends most suitable business type based on the taxable income calculated for each of the 4 business structures.
U/S ☐
Part 4 – Prepare franking account:
Assessment event Sk2of4: Part 4 completed
Based on provided information, student prepares a franking account for the scenario company Congee Pty Ltd
S ☐
U/S ☐
Submission checklist
Submit the following for marking:
☐
Assessment 2 of 4 Skills Submission Point 1 Part 1 completed
☐
Assessment 2 of 4 Skills Submission Point 2 Parts 2, 3 and 4 completed
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This page is not required for online assessment submissions
Student assessment declaration
This assessment is my original work and has not been:
copied from any source without proper referencing
written for me by any other person except where such collaboration has been approved by a teacher or assessor.
Student signature and date
Assessment feedback
☐
Reasonable adjustment was in place for this assessment event.
If so, please provide details of any reasonable adjustment strategies that were implemented:
Reasonable adjustment strategies
:
Assessment outcome
☐
Satisfactory
☐
Unsatisfactory
Comments
:
Assessor name, signature and date
Student acknowledgement of assessment outcome
Would you like to make any comments about this assessment?
Student name, signature and date
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Question 10 - Unit 1 (Chapter 1 X
Evaluating Alternative Tax Syst x +
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Unit 1 (Chapter 1) Exercises i
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Given the following tax structure,
Taxpayer Salary Total Tax
$32,000 $3,200
$49,000
10
Mae
Pedro
???
points
eBook
a. What is the minimum tax that Pedro should pay to make the tax structure vertically equitable with respect to the amount of tax paid?
Hint
Print
Minimum tax
References
b. This would result in what type of tax rate structure?
Tax rate structure
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Graw
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24
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3
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INVOICE issued date 05/05/2020 as below:
You have received an invoice from one of our suppliers and you are required to prepare:
(i) Double entry for the invoice you have received base on the account and supplier number provided. (ii) Base on tax point of view, specify each item whether it is Capital or Revenue expenditure.
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help please answer in text form with proper workings and explanation for each and every part and steps with concept and introduction no AI no copy paste remember answer must be in proper format with all working
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3
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Question 30: Match each form to its purpose.
SS-4
Used to obtain a Social Security number
DROP HERE
W-4
Provides information to calculate income tax withholding
DROP HERE
SS-5
Used to obtain an Employer Identification Number
DROP HERE
1-9
Verifies employment eligibility
DROP HERE
Question 12: Which of these is a credit reduction state/territory?
Question 15: Union dues are considered a
deduction.
Answer:
Answer:
A.
O Connecticut
A.
O cafeteria
B.
O Ohio
B.
O insurance
C.
O Virginia
C.
O mandatory
D.
O U.S. Virgin Islands
D.
O voluntary
Question 14: Alejandra owns and operates an appliance store where employees clock in and out for each shift. Per the FLSA, Alejandra rounds employee time
worked to the nearest 15-minute increment. On Tuesday this week, Stanley works 4 hours and 9 minutes in the morning and 3 hours and 11 minutes in the
afternoon. How does Alejandra record Stanley's time?
Answer:
A.
O 7 hours
B.
O 7 hours and 15 minutes
C.
O 7 hours and 20 minutes
D.
O 7 hours and 30…
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TAX 655N PROJECT ONE You are a tax associate with a large tax accounting firm. You have been assigned to prepare a federal income tax return, Form 1120: U.S. Corporation Income Tax Return, and the necessary schedules for SageGreen Computer Corporation, a non-audit client. This project will help you understand the IRS process of completing proper tax returns.
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Payroll accounting 2020 by Landin
Question:
What are the forms of identification that establish employment authorization for the I-9?
Certified copy of the birth certificate. checkedU.S. Citizen I.D. Card. checkedSchool record. uncheckedU.S. Passport. checked
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SEE MORE QUESTIONS
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Related Questions
- chnical College Connect Log-In link - ACC-124X Question 10 - Unit 1 (Chapter 1 X Evaluating Alternative Tax Syst x + i ezto.mheducation.com/ext/map/index.html?_con=con&external_browser=0&launchUrl=https%253A%252F%252Fnewconnect.mheducation.com%252F#/activity/question-.. mail D YouTube A Maps Unit 1 (Chapter 1) Exercises i Saved Help Save & Exit Su Check my wo 10 Given the following tax structure, Taxpayer Salary Total Tax $32,000 $3,200 $49,000 10 Mae Pedro ??? points eBook a. What is the minimum tax that Pedro should pay to make the tax structure vertically equitable with respect to the amount of tax paid? Hint Print Minimum tax References b. This would result in what type of tax rate structure? Tax rate structure Mc Graw Hill ... MacBook Air F4 %23 24 & 3 4 5 6 8. E R Y P D G J K V B M command command optarrow_forwardnot use ai pleasearrow_forwardINVOICE issued date 05/05/2020 as below: You have received an invoice from one of our suppliers and you are required to prepare: (i) Double entry for the invoice you have received base on the account and supplier number provided. (ii) Base on tax point of view, specify each item whether it is Capital or Revenue expenditure.arrow_forward
- help please answer in text form with proper workings and explanation for each and every part and steps with concept and introduction no AI no copy paste remember answer must be in proper format with all workingarrow_forward3arrow_forwardQuestion 30: Match each form to its purpose. SS-4 Used to obtain a Social Security number DROP HERE W-4 Provides information to calculate income tax withholding DROP HERE SS-5 Used to obtain an Employer Identification Number DROP HERE 1-9 Verifies employment eligibility DROP HERE Question 12: Which of these is a credit reduction state/territory? Question 15: Union dues are considered a deduction. Answer: Answer: A. O Connecticut A. O cafeteria B. O Ohio B. O insurance C. O Virginia C. O mandatory D. O U.S. Virgin Islands D. O voluntary Question 14: Alejandra owns and operates an appliance store where employees clock in and out for each shift. Per the FLSA, Alejandra rounds employee time worked to the nearest 15-minute increment. On Tuesday this week, Stanley works 4 hours and 9 minutes in the morning and 3 hours and 11 minutes in the afternoon. How does Alejandra record Stanley's time? Answer: A. O 7 hours B. O 7 hours and 15 minutes C. O 7 hours and 20 minutes D. O 7 hours and 30…arrow_forward
- TAX 655N PROJECT ONE You are a tax associate with a large tax accounting firm. You have been assigned to prepare a federal income tax return, Form 1120: U.S. Corporation Income Tax Return, and the necessary schedules for SageGreen Computer Corporation, a non-audit client. This project will help you understand the IRS process of completing proper tax returns.arrow_forwardPayroll accounting 2020 by Landin Question: What are the forms of identification that establish employment authorization for the I-9? Certified copy of the birth certificate. checkedU.S. Citizen I.D. Card. checkedSchool record. uncheckedU.S. Passport. checkedarrow_forward
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Recommended textbooks for you
- Century 21 Accounting Multicolumn JournalAccountingISBN:9781337679503Author:GilbertsonPublisher:Cengage
Century 21 Accounting Multicolumn Journal
Accounting
ISBN:9781337679503
Author:Gilbertson
Publisher:Cengage