Introduction
Welcome to the learner’s guide for this unit of competency for the qualification FNS50215 Diploma of
Accounting. This guide provides you with essential information on competency standards, delivery plan and
schedule, assessment plan, assessment tasks, and learning resources for this unit of competency.
The purpose of this learner’s guide is to:
Provide you with information on the delivery schedule and plan of this unit
Ensure you understand how you will be assessed in this unit
Provide information on assessment and evidence requirements
Provide information on learning activities and assessment tasks to be completed
List resources to provide further reading and learning opportunities
This unit also incorporates Foundation Skills that are embedded within the competency elements.
Unit Overview
This unit describes the skills and knowledge required to analyze and report on a broad range of financial and
business performance information and encompasses assessing clients’ needs, analyzing data and preparing
advice. It applies to individuals who, within their level of authority, apply specialized knowledge, systematic
approaches and analytical techniques to research and prepare customized information for clients.
Work functions in the occupational areas where this unit may be used are subject to regulatory requirements.
The unit can apply to a variety of financial services industry sectors and has application to job roles such as
accountant and financial planner.
Learning Outcomes
On successful completion of this unit, the student/trainee will be able to;
Assess client needs
Analyze data
Prepare advice
As well as demonstrating the performance criteria, to be assessed as competent, the student must
demonstrate their ability to apply the required knowledge and skills in a range of situations. These are
summarised in the Competency Standards section below.
Prerequisite Requirements
There is no prerequisites for undertaking this unit of competency.
Skill Recognition and Credit Transfer
Appropriate credit(s) may be granted to eligible students against each unit of competency on presentation of
evidence of successful completion of the same unit in an equivalent or higher qualification. Under the
Australian Qualifications Framework, this qualification recognizes competencies achieved as part of a
Nationally Recognised Qualification from other institutes or universities.
Learners may also apply for Recognition of Prior Learning (RPL) by providing evidence that they have the
required skills and knowledge in the specific areas of competency through work/industry experience and/or
completed eligible assessments in an equivalent or higher qualification.
Please refer to the college’s RPL/Credit Transfer Policy for more information and application procedures. The policy
is available either through the faculty coordinator or the college’s website.
Competency Standards
This unit is derived from the Financial Services training package, FNS (2015) for the qualification FNS50215
Diploma of Accounting.
Competency standards for this unit are made up of unit descriptors (As provided in the Unit Overview),
performance criteria, required skills, required knowledge, embedded employability skills components,
assessment requirements and evidence guide.
They can also be viewed at:
The students must familiarise themselves with all the competency requirements for this unit of competency
and ensure that they have received all the relevant information and support from the trainer and assessor that
might be detrimental to their academic performance and outcomes.
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