រៀនផ្ទាល់តាម​ Online ៖ Accounting for Hotel/ Guesthouse (គណនេយ្យសម្រាប់សណ្ឋាគារឬផ្ទះសំណាក់) 👉 រៀនតែ ១ ថ្ងៃ វគ្គថ្មីចូលរៀនថ្ងៃអង្គារទី 24/3/2026 ពីម៉ោង 8 AM to 12 PM និង 1:30 PM to 5:30 PM 

រៀនផ្ទាល់តាម​ Online ៖ Accounting for Hotel/ Guesthouse (គណនេយ្យសម្រាប់សណ្ឋាគារឬផ្ទះសំណាក់) 👉 រៀនតែ ១ ថ្ងៃ វគ្គថ្មីចូលរៀនថ្ងៃអង្គារទី 24/3/2026 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 នឹងធ្វើការបណ្តុះបណ្តាលទាំងទ្រឹស្តីនិងការអនុវត្តដែលធ្វើអោយលោកអ្នកអាចយកទៅអនុវត្តក្នុងក្រុមហ៊ុនលោកអ្នកសម្រាប់គណនេយ្យសណ្ឋាគារឬផ្ទះសំណាក់ ( Accounting for Hotel/ Guesthouse ) ចំនុចសំខាន់ៗដែលត្រូវសិក្សារួមមាន៖

I. សង្ខេបសកម្មភាពសំខាន់ៗនៃសណ្ឋាគារឬផ្ទះសំណាក់(Activity of Hotel )

Hotel may have the following business activities:

  • Revenue from Accommodation, Tourist Camping
  • Revenue from Rental (such as office Rental, Meeting Room and Workshop etc.)
  • Revenue from Restaurant, KTV and Entertainment
  • Revenue from Sauna , Massage, Steam
  • Other Revenue (e.g. Revenue from Laundry )

Hotel may have the following stocks:

  • Non-Alcoholic Beverage( such as drinking water, milk, coffee, tea, hot chocolate, juice and soft drinks)
  • Alcoholic Beverage (such as wine, beer)
  • Other Stocks (such as fish, vegetable, meat, ingredients)

Direct Cost of Sale:

  • Cost-Accommodation, Tourist (e.g Accommodation , Tourist Camping
  • Cost of Restaurant, KTV, Entertainment ( e.g Restaurant , KTV ,Entertainment , )
  • Cost-Other Cost

II. Introduction to Hotel Accounting

Hotel and guesthouse accounting focuses on:

  • Recording daily transactions (room, food, services)
  • Controlling costs (staff, utilities, supplies)
  • Measuring revenue by department
  • Multiple revenue streams…

III. Chart of Accounts for Hotel ( here is only simple sample)

Assets

  • Cash / Bank
  • Accounts Receivable (Guests, Travel Agents)
  • Inventory (Food, Beverages, Supplies)
  • Property, Plant & Equipment (Building, Furniture)…

Liabilities

  • Accounts Payable
  • Salaries Payable
  • Taxes Payable…

Equity

  • Owner’s Capital
  • Retained Earnings…

Revenue

  • Room Revenue
  • Food & Beverage Revenue
  • Other Service Revenue

Expenses

  • Staff Salaries
  • Utilities (Electricity, Water)
  • Cleaning Supplies
  • Maintenance
  • Depreciation…

IV. Revenue Recognition

Revenue is recognized when services are provided (accrual basis). A few examples below are simple sample:

Example 1: Room Revenue

Guest stays 3 nights at $50 per night
👉 Revenue = $150

Journal Entry:

  • Dr Cash / Accounts Receivable 150
  • Cr Room Revenue 150

Example 2: Advance Booking (Unearned Revenue)

Customer pays $100 before staying

Journal Entry (When received):

  • Dr Cash 100
  • Cr Unearned Revenue 100

When guest stays:

  • Dr Unearned Revenue 100
  • Cr Room Revenue 100

V. Departmental Accounting

Hotels can separate income by departments:

1. Rooms Department

  • Main income source
  • Includes room charges…

2. Food & Beverage (F&B)

  • Restaurant, bar, café
  • Uses inventory system…

3. Other Departments

  • Laundry
  • Spa
  • Transportation…

VI. Inventory Accounting (F&B)

Inventory includes:

  • Food items
  • Drinks
  • Kitchen supplies…

Example:

Buy food supplies $500

  • Dr Inventory 500
  • Cr Cash / Payable 500

When used:

  • Dr Cost of Sales 300
  • Cr Inventory 300

VII. Expenses Accounting

Common Expenses:

  • Salaries
  • Utilities
  • Cleaning
  • Repairs…

Example:

Pay salary $1,000

  • Dr Salary Expense 1,000
  • Cr Cash 1,000

VIII. Fixed Assets & Depreciation

Hotel assets:

  • Building
  • Furniture
  • Equipment…

Example:

Furniture $10,000, useful life 5 years

Annual Depreciation = $2,000

  • Dr Depreciation Expense 2,000
  • Cr Accumulated Depreciation 2,000

IX. Financial Statements

1. Income Statement

Shows:

  • Total Revenue
  • Total Expenses
  • Profit

Simple Example:

Description Amount
Room Revenue 10,000
F&B Revenue 5,000
Total Revenue 15,000
Expenses (9,000)
Net Profit 6,000

2. Balance Sheet

Shows:

  • Assets
  • Liabilities
  • Equity

X. Special Issues in Hotel Accounting

  • Online booking commissions (e.g., Agoda, Booking)
  • Service charge distribution
  • Difference between investment property vs property, plant and equipment
  • Specific Tax if any
  • VAT
  • Tax Accounting…

XI. Practical Case Study to prepare financial statements :

  1. Make Journal Entry including adjustment
  2. Prepare General Ledger
  3. Prepare Adjusted Trial Balance
  4. Prepare Income statement
  5. Prepare statement of financial position (Balance Sheet )

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

វគ្គសិក្សានិងសេវាកម្មផ្សេងទៀត