រៀនផ្ទាល់តាម Online ៖ Accounting for Café (គណនេយ្យសម្រាប់ហាងកាហ្វេ ) 👉 រៀនតែ ១ ថ្ងៃ វគ្គថ្មីចូលរៀនថ្ងៃពុធទី 10/06/2026 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 នឹងធ្វើការបណ្តុះបណ្តាលទាំងទ្រឹស្តីនិងការអនុវត្តដែលធ្វើអោយលោកអ្នកអាចយកទៅអនុវត្តក្នុងក្រុមហ៊ុនលោកអ្នកសម្រាប់គណនេយ្យសម្រាប់ហាងកាហ្វេ ( Accounting for Café ) ចំនុចសំខាន់ៗដែលត្រូវសិក្សារួមមាន៖

I. Nature of Café Business

A café business is generally classified as a service business with merchandising and small-scale manufacturing characteristics because it both prepares products and provides customer service.

It simultaneously operates across three distinct sectors:

Manufacturing: Transforming raw materials (coffee beans, water, milk) into a finished, custom product (a latte) using specialized machinery.
Merchandising / Retail: Buying pre-made goods (pastries, bottled juices, bags of beans) and reselling them directly to consumers for a profit.
Service & Hospitality: Selling an experience, ambiance, customer service, and a physical space (Wi-Fi, seating) for socializing or working.

II. សកម្មភាពសំខាន់ៗនៃហាងកាហ្វេ (Activity of Café)

1. Main sources of Revenue

Coffee
Other Beverages (soft drink, drinking water, juice…)

How to Make Journal Entry for these revenues?

Dr. Cash……………….xxx
Cr. Revenue…………………………xxx

2. Cost of Sale (ថ្លៃដើមនៃចំណូល/ថ្លៃដើមដែលបានលក់)

Cost of Coffee (for example, Ingredients such as coffee, sugar and other ingredients)
Cost of other beverages (for example, cost of soft drink, drinking water, juice…)

Elements of cost of sale :

Coffee beans
Milk
Sugar
Packaging

3. How to Make Journal Entry?

Ø Purchase Stock and Sold Stock (នៅពេលទិញនិងលក់)

ករណីស្តុកខ្លះ (Inventory) យើងអាចទទួលស្គាល់ជាថ្លៃដើម(cost of sale) ភ្លាមៗនៅពេលទិញដូចជាគ្រឿផ្សំធ្វើជាកាហ្វេ( Ingredient) តែប្រសិនបើ Ingredient ដែលនៅសល់ចុងគ្រា ( Ending Ingredient) មានចំនួនច្រើនដូច្នេះយើងត្រូវធ្វើការកែតម្រូវ(Adjustment) ។

ពេលទិញ៖
Dr. Cost of sale…………………………………xxx
Cr. Cash………………………………………………………xxx

ការកែតម្រូវ(Adjustment)៖
Dr. Ending Inventory (Ingredient) ……..xxx
Cr. Cost of sale……………………………………………xxx

ករណីដែលលោកអ្នកលក់ ភេសជ្ជៈឬ សុរាផ្សេងទៀតក្រៅពីកាហ្វេ ដូចជា ទឹកក្រូច ស្រា ស្រាបៀរ ជាដើមដែលលោកអ្នកចង់គ្រប់គ្រង់បរិមាណជាក់ ស្តែងដូច្នេះយើងត្រូវទទួលស្គាល់វាជា Inventory (current asset) សិន នៅពេលទិញចូល ចាំដល់ពេលវា លក់ចេញចាំទទួលស្គាល់វាជាថ្លៃដើម (cost of sale) ដែលបានលក់។
ពេលទិញ៖
Dr. Inventory……………..xxx
Cr. Cash……………………………… …xxx
ពេលលក់៖
Dr. Cost of sale…………xxx
Cr. Inventory…………………………..xxx

4. Operating expense (ចំណាយប្រតិបត្តិការ)

Rent
Salaries and wages
Utilities
Internet
Cleaning
Marketing Expense
Admin
Other Expense

III. Sources of Revenue

A café may earn income from:

Beverage sales
Food sales
Delivery services
Event hosting
Catering
Merchandise sales

Details as follows:

1. Beverage Sales

This is usually the main source of income for a café.

Examples of beverage sales:

Espresso
Americano
Latte
Cappuccino
Mocha
Iced coffee
Cold brew coffee
Tea
Milk tea
Smoothies
Fresh juice
Soda drinks
Hot chocolate
Energy drinks
Bottled water

2. Food Sales

Many cafés increase profit by selling food alongside drinks.

Examples of food sales:

Cakes
Cookies
Muffins
Croissants
Donuts
Bread
Sandwiches
Burgers
Pasta
Pizza
Breakfast sets
Salads
Rice meals
Ice cream
Desserts

3. Delivery Services

Customers order food and drinks through delivery apps or direct delivery.

Delivery income sources:

Orders through apps
Delivery fees
Minimum order charges

4.Event Hosting

Some cafés rent their space for small events.

Examples of hosted events:

Birthday parties
Business meetings
Workshops
Study groups

Revenue may come from:

Space rental fees
Food and drink packages
Decoration charges
Equipment rental

5.Catering Services

A café may prepare food and beverages for outside events.

Examples of catering services:

Office meetings
Weddings
School events
Conferences
Private parties
Religious events

Catering items:

Coffee stations
Snack boxes
Buffet food
Desserts
Breakfast packages

Additional revenue:

Delivery setup fees
Staff service charges
Equipment rental

6.Merchandise Sales

Many cafés sell branded products to increase revenue and marketing exposure.

Examples of merchandise:

Coffee beans
Ground coffee powder
T-shirts
Coffee brewing equipment

7.Other Possible Café Revenue Sources

Membership or Loyalty Programs

VIP cards
Monthly coffee subscriptions
Discount memberships

Franchise Fees

If the café expands into franchising.

Advertising Income

Allowing local brands to advertise inside the café
Sponsored events

Workspace Rental

Charging customers for:

Meeting rooms
Co-working spaces
Private study rooms

IV. Chart of Accounts (Here is only Simple Sample )

Assets

Cash / Bank
Accounts Receivable (if any credit customers)
Inventory (Coffee beans, milk, sugar, pastries)
Equipment (coffee machine, grinder)
Furniture & Fixtures…

Liabilities

Accounts Payable
Salaries Payable
Utilities Payable…

Equity

Owner Capital
Retained earning …

Revenue

Coffee Sales
Food Sales
Other Income (delivery fee, etc.)

Expenses

Cost of sale
Salaries Expense
Rent Expense
Utilities (Electricity, Water, Internet)
Depreciation Expense
Cleaning & Supplies…

V. Inventory in Café (Important) & practical costing

Cafés usually apply IAS 2 Inventories

Types of Inventory:

Raw materials: coffee beans, milk, sugar
Finished goods: cakes, sandwiches…

Cost Formula:

FIFO or Weighted Average

Example for Cost of Sale:

Opening Inventory = $500
Purchases = $2,000
Closing Inventory = $400

Cost of Sale = 500 + 2,000 – 400 = $2,100

VI. Revenue Recognition and special cases

Apply IFRS 15 Revenue from Contracts with Customers

Revenue is recognized:

When customer receives coffee/food
Usually cash sales (immediate recognition)

How to Recognize Revenue for special cases

How to recognize revenues with examples for special cases 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
Non-Cash Consideration
Consideration Payable to a Customer

VII. Simple Sample of Daily Transactions (Journal Entries)

Owner invests cash

Dr Cash 10,000
Cr Capital 10,000

Purchase coffee beans (cash)

Dr Inventory 1,000
Cr Cash 1,000

Coffee sales (cash)

Dr Cash 500
Cr Sales Revenue 500

Record cost of coffee sold

Dr Cost of Sale 200
Cr Inventory 200

Pay salaries

Dr Salaries Expense 800
Cr Cash 800

Pay rent

Dr Rent Expense 600
Cr Cash 600

VIII. Café Costing (Very Important)

Practical Costing

Practical costing = material + labor + overhead
Examples for practical costing

Example -Cost per Cup

Item	Cost
Coffee beans	$0.50
Milk	$0.30
Sugar	$0.10
Cup	$0.20
Total Cost	$1.10

Selling price = $3.00

Profit per cup = $1.90

IX. Financial Statements (Simple Example)

Income Statement

Description	Amount ($)
Sales Revenue	8,000
Cost of Sale	(3,000)
Gross Profit	5,000
Salaries	(1,500)
Rent	(1,000)
Utilities	(300)
Depreciation	(200)
Net Profit	2,000