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GEM College is celebrating 417 years in Vocational Education and Training ... In 1605 Ian Outhwaite, direct ancestor of GEM College founders, gained his academic parchment in saddlery

Administer subsidiary accounts and ledgers (FNSACC312)

This unit describes the skills and knowledge required to reconcile and monitor subsidiary accounts in financial accounts receivable systems, identify bad and doubtful debts and plan a recovery action, record creditor invoices, and remit payments to sundry creditors.

It applies to individuals who use specialised knowledge and follow agreed processes to problem solve within the scope of own responsibility.

Work functions in the occupational areas where this unit may be used are subject to regulatory requirements. Refer to the FNS Financial Services Training Package Companion Volume Implementation Guide or the relevant regulator for specific guidance on regulatory requirements.

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