រៀនផ្ទាល់តាម​ Online ៖ Basic Accounting and Bookkeeping​ (គណនេយ្យសម្រាប់អ្នកមិនទាន់ចេះចាប់ផ្តើមពីការកត់ត្រាដំបូងរហូតដល់បិទបញ្ជីគណនេយ្យ​ ) 👉 រៀនតែ ១ ថ្ងៃ វគ្គថ្មីចូលរៀនថ្ងៃព្រហស្បតិ៍ទី 21/8/2025 ពីម៉ោង 8 AM to 12 PM និង 1:30 PM to 5:30 PM

វគ្គនេះបណ្តុះបណ្តាលដោយផ្ទាល់ពី លោក យ៉ាន់ ណាង (Yan Nang) ជាអ្នកមានបទពិសោធន៍ការងារជាង ១៥ ឆ្នាំនិងបានបញ្ចប់ ACCA​ (អ្នកដែលអាចប្រលងជាប់ ៤ មុខវិជ្ជាក្នុងពេលតែម្តងលំដាប់ផុតលេខ), MBA/BBA (សិស្សពូកែ) ,Tax Agent (លំដាប់ពិន្ទុខ្ពស់)​

---

 ក្រុមហ៊ុន Phnom Penh HR នឹងធ្វើការបណ្តុះបណ្តាល គណនេយ្យសម្រាប់អ្នកមិនទាន់ចេះទាំង ទ្រឹស្តី និងការអនុវត្តជាក់ស្តែតាម​ Online ហើយសម្រាប់វគ្គនេះផ្តោតទៅលើ បងប្អូនដែលមិនចេះគណនេយ្យសោះ ឬ ចេះតិចតួច ក្រោយពីបញ្ចប់វគ្គនេះ គឺរំពឹង បងប្អូន អាចធ្វើជាគណនេយ្យករ ( Accountant )ក្រុមហ៊ុនបាន ៖

---

I. ខូបគណនេយ្យ (Accounting Cycle )

1. ឯកសារគណនេយ្យ ( Accounting Documents )
2. វិភាគប្រតិបត្តិការ ( Analyze transactions )
3. ការកត់ត្រាក្នុងទិនានុប្បវត្តិទូទៅ (General Journal)
4. ចំលងចូលសៀវភៅធំ (General Ledger/ GL)
5. ចំលងចូលតារាងតុល្យភាព (Trial Balance / TB)
6. ការកត់ត្រាកែតម្រូវ (Adjusting Entry)
7. តារាងតុល្យភាពបន្ទាប់ពីការកត់ត្រាកែតម្រូវ (Adjusted Trial Balance)
8. រៀបចំរបាយការណ៍ហិរញ្ញវត្ថុ( Preparing Financial Statements)
9. ការកត់ត្រាបិទបញ្ជីគណនេយ្យ (Closing Entry)
10. តារាងតុល្យភាពបន្ទាប់ពីបិទបញ្ជីគណនេយ្យ (After Closing Trial Balance )

II. Bank Reconciliation

Bank Reconciliation is a control mechanism that explains the difference between the bank balance shown in an organization’s accounting records and the balance shown on the bank statement.

Why It’s Important

• Identifies errors in either the bank’s records or the company’s books.

• Detects fraud or unauthorized transactions.

• Ensures completeness of cash transactions.

• Improves accuracy of financial statements.

III. Introduction to  Inventory

Types of Inventory

• Raw Materials – items used to produce finished goods.

• Work-in-Progress (WIP) – goods that are in production but not yet finished.

• Finished Goods – completed products ready for sale.

• Merchandise Inventory – goods bought for resale (common in retail).

Cost includes:

• Purchase price

• Import duties and taxes (excluding recoverable ones)

• Transport, handling, and other costs to bring inventory to its location and condition

Methods of Costing Inventory:

• FIFO (First-In, First-Out)

• Weighted Average Cost

IV. Introduction to tangible assets  (Property, Plant and Equipment)

Property, Plant, and Equipment are tangible items that:

• are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and

• are expected to be used during more than one period.

Key Features:

1. Physical Existence – Can be touched (e.g., machinery, land, buildings).

2. Used in Business Operations – Not held for resale (unlike inventory).

3. Long-term Nature – Expected to provide economic benefits for more than one accounting period.

4. Subject to Depreciation – Except for land, which is not depreciated.

Examples of Tangible Fixed Assets:

• Land

• Buildings

• Machinery

• Vehicles

• Office equipment

• Furniture and fixtures

Cost of tangible assets  (Property, Plant and Equipment)  including:

• Purchase price

• Import duties & taxes

• Delivery & installation costs

• Site preparation costs

• Professional fees

Common Depreciation Methods

• Straight-Line
• Declining Balance
• Units of Production
• Sum-of-the-Years’-Digits

V. Prepare Basic Financial statements

$120 Original price was: $120.$99Current price is: $99.ចុច ចុះឈ្មោះរៀន