រៀនផ្ទាល់តាម​ Online ៖ Accounting for Merchandising, Import and Export Company (គណនេយ្យសម្រាប់ក្រុមហ៊ុនទិញលក់ទំនិញ និងក្រុមហ៊ុននាំចូល ) 👉 រៀនតែ ១ ថ្ងៃ វគ្គថ្មីចូលរៀនថ្ងៃសុក្រទី 5/9/2025 ពីម៉ោង 8 AM to 12 PM និង 1:30 PM to 5:30 PM

រៀនផ្ទាល់តាម​ Online ៖ Accounting for Merchandising, Import and Export Company (គណនេយ្យសម្រាប់ក្រុមហ៊ុនទិញលក់ទំនិញ និងក្រុមហ៊ុននាំចូល ) 👉 រៀនតែ ១ ថ្ងៃ វគ្គថ្មីចូលរៀនថ្ងៃសុក្រទី 5/9/2025 ពីម៉ោង 8 AM to 12 PM និង 1:30 PM to 5:30 PM

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

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

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

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

វគ្គសិក្សានិងសេវាកម្មផ្សេងទៀត