រៀនផ្ទាល់តាម Online ៖ Accounting for Merchandising, Import and Export Company (គណនេយ្យសម្រាប់ក្រុមហ៊ុនទិញលក់ទំនិញ និងក្រុមហ៊ុននាំចូល ) 👉 រៀនតែ ១ ថ្ងៃ វគ្គថ្មីចូលរៀនថ្ងៃព្រហស្បតិ៍ទី 09/07/2026 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

Purchases
• Incoterms (FOB, CIF, DDP) and their accounting impact
• Recording purchase cost + freight + insurance + customs duty (landed cost).
Inventory Valuation
• Perpetual system preferred for landed cost tracking
• Allocation of indirect costs (clearing, forwarding, port charges).
Taxes
• Import VAT (input tax credit)
• Customs duties & tariff treatment.
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

Revenue Recognition
• Based on Incoterms (FOB, CIF, DDP)
• Timing of control transfer under IFRS 15.
Export Costs
• Freight & insurance (when seller pays)
• Export duties/taxes (if any).
Foreign Currency Transactions
• Receivables recognition at spot rate
• Month-end revaluation
• FX gain/loss on settlement.
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
Revenue recognition at point of sale (IFRS 15)
Revenue with warranty ( provision)
Revenues with variable consideration

How to recognize revenues with examples for special cases and variable consideration as follows:

Discounts (Prompt Payment)
Rebates (Volume-Based)
Refunds (Right of Return)
Credits for Customer loyalty programme
Price Concessions
incentives (Referral)
Performance Bonuses
Late Delivery Penalty
Other Revenue (Sales-based or usage-based royalties)
Significant Financing Component( installment payment / delayed payment / financing component )
Non-Cash Consideration
Consideration Payable to a Customer

VI. Cost of Goods Sold

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

VII. Tax Bookkeeping

How to make journal entry related with tax transactions if any:

អាករលើការស្នាក់នៅ (Accommodation Tax)
អាករពិសេសលើទំនិញនិងសេវា (Specific Tax on Certain Merchandises and Services)
អាករសម្រាប់បំភ្លឺសាធារណៈ (Public Lighting Tax (PLT))
អាករលើតម្លៃបន្ថែម (Value Added Tax (VAT))
ពន្ធកាត់ទុក (Withholding Tax)
ពន្ធលើប្រាក់បៀវត្ស (Tax on Salary)
ពន្ធលើអត្ថប្រយោជន៍បន្ថែម (Tax on Fringe Benefit)
ពន្ធលើប្រាក់ចំណូល(ប្រាក់ចំណេញ) ((Tax on Income/Profit )
ពន្ធផ្សេងទៀត ( other taxes)

ចំណាំ៖ ក្នុងការបណ្តុះបណ្តាល ពុំបានការកត់ត្រាគ្រប់ពន្ធអាករទាំងអស់នោះទេដោយសារតែ ប្រភេទក្រុមហ៊ុនខ្លះពុំមានប្រភេទពន្ធនោះ

VIII. Financial Reporting

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

IX. Examples and Questions

Note:

“We retain the right to add or remove insignificant parts of the training content, provided such changes do not affect the overall learning outcomes.”

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