រៀនផ្ទាល់តាម​ Online ៖ Accounting for Merchandising, Import and Export Company (គណនេយ្យសម្រាប់ក្រុមហ៊ុនទិញលក់ទំនិញ និងក្រុមហ៊ុននាំចូល ) 👉 រៀនតែ ១ ថ្ងៃ វគ្គថ្មីចូលរៀនថ្ងៃសៅរ៍ទី 28/2/2026 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)​

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ក្រុមហ៊ុន Phnom Penh HR នឹងធ្វើការបណ្តុះបណ្តាលទាំងទ្រឹស្តីនិងការអនុវត្តដែលធ្វើអោយលោកអ្នកអាចយកទៅអនុវត្តក្នុងក្រុមហ៊ុនលោកអ្នកសម្រាប់គណនេយ្យក្រុមហ៊ុនទិញលក់ទំនិញ និងក្រុមហ៊ុននាំចូល (Accounting for Merchandising, Import and Export Company) ចំនុចសំខាន់ៗដែលត្រូវសិក្សារួមមាន៖

I. Key accounting transactions for Merchandising Company

II. Key accounting transactions for Import Company Activities

1. Purchases
   • Incoterms (FOB, CIF, DDP) and their accounting impact
   • Recording purchase cost + freight + insurance + customs duty (landed cost).
2. Inventory Valuation
   • Perpetual system preferred for landed cost tracking
   • Allocation of indirect costs (clearing, forwarding, port charges).
3. Taxes
   • Import VAT  (input tax credit)
   • Customs duties & tariff treatment.
4. Foreign Currency Transactions
   • Initial recognition at spot rate
   • FX revaluation at reporting date
   • FX gains/losses on settlement.

III. Key accounting transactions for Export Company Activities

1. Revenue Recognition
   • Based on Incoterms (FOB, CIF, DDP)
   • Timing of control transfer under IFRS 15.
2. Export Costs
   • Freight & insurance (when seller pays)
   • Export duties/taxes (if any).
3. Foreign Currency Transactions
   • Receivables recognition at spot rate
   • Month-end revaluation
   • FX gain/loss on settlement.
4. Accounts Receivable
   • Customer advances and settlement against invoices
   • Provision for doubtful debts.

IV. Inventory Accounting

•  Cost of inventory
• Perpetual vs. periodic inventory systems
• Purchase transactions (with discounts, returns, allowances…)
• Costing methods (FIFO, Weighted Average, Specific ID)
• Retail method
• Shrinkage, theft, and NRV write-downs
• Reverse of impairment on inventory
• How to adjust stock loss / surplus

V. Revenue Recognition & Variable consideration

• How to recognize revenue under IFRS 15
• Cash  vs. credit sales ( installment payment / delayed payment / financing component )
• Revenue with returns / refunds
• Revenue with allowance
• Revenue with discounts
• Revenue with rebates
• Revenue with credits
• An amount of consideration can vary because of discounts, rebates, refunds,
  credits, price concessions, incentives, performance bonuses, penalties or other
  similar items.
• Revenue with Non-cash consideration
• Revenue with warranty
• Revenue recognition at point of sale (IFRS 15)

VI. Cost of Goods Sold

• Calculation under perpetual and periodic inventory systems
• Adjusting entries at period end.

VII. Taxes

• Sales tax / VAT on goods sold or purchase
• Withholding taxes on supplier payments (if applicable).

VIII. Financial Reporting

• Sample of Income Statement  for merchandising / import and export company
• Sample of Balance Sheet  for merchandising / import and export company

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