រៀនផ្ទាល់តាម​ Online ៖ Accounting for Restaurant (គណនេយ្យសម្រាប់ភោជនីយដ្ឋាន)👉 រៀនតែ ១ ថ្ងៃ វគ្គថ្មីចូលរៀនថ្ងៃព្រហស្បតិ៍ទី 9/4/2026 ពីម៉ោង 8 AM to 12 PM និង 1:30 PM to 5:30 PM 

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ក្រុមហ៊ុន Phnom Penh HR នឹងធ្វើការបណ្តុះបណ្តាលទាំងទ្រឹស្តីនិងការអនុវត្តដែលធ្វើអោយលោកអ្នកអាចយកទៅអនុវត្តក្នុងក្រុមហ៊ុនលោកអ្នកសម្រាប់គណនេយ្យភោជនីយដ្ឋាន (Accounting for Restaurant) ចំនុចសំខាន់ៗដែលត្រូវសិក្សារួមមាន៖

I. Nature of Restaurant Business

A restaurant is a service + merchandising business because it:

• Provides services (cooking, serving)

• Sells goods (food & beverages)

II. សង្ខេបសកម្មភាពសំខាន់ៗនៃភោជនីយដ្ឋាន (Activity of restaurant)

1. Revenue from Restaurant(ចំណូលពីការលក់)

 Food/Meal
 Alcohol ( For example, wine, beer)
 Other Beverages (coffee, soft drink, drinking water, juice…)

How to Make Journal Entry for these revenues?

Dr. Cash……………….xxx
Cr. Revenue…………………………xxx
(ការកត់ត្រានេះមិនបានផ្តោតទៅលើពន្ធទេ@ buykhmerbook.com/product-category/e-book-file-cambodia-tax/)

2. Cost of Sale (ថ្លៃដើមនៃចំណូល/ថ្លៃដើមដែលបានលក់)

 Cost of good/meal (for example, meat, vegetable, Ingredients…)
 Cost of alcohol ( for example, cost of wine, cost of beer)
 Cost of other beverages (for example, cost of coffee, soft drink, drinking water, juice…)

How to Make Journal Entry?

 When Purchase (ករណីស្តុកខ្លះយើងអាចទទួលស្គាល់ជាថ្លៃដើមដែលបានលក់ ដូចជា បន្លែ សាច់ ឬ គ្រឿផ្សំពេលខ្លះ ចំនែកឯ ស្តុកមួយចំនួនទៀតដូចជា ស្រា ស្រាបៀរត្រូវទទួលស្គាល់វាជា Inventory (current asset) ចាំដល់ពេលវា លក់ចេញចាំទទួលស្គាល់វាជាថ្លៃដើមដែលបានលក់)

Dr. Cost of sale…………xxx
Cr. Cash…………………………………xxx
Dr. Inventory……………..xxx
Cr. Cash……………………………… …xxx

 When sold

Dr. Cost of sale…………xxx
Cr. Inventory…………………………..xxx

3. Operating expense (ចំណាយប្រតិបត្តិការ)

ក្រៅពី Cost of sale ខាងលើយើងមានចំណាយផ្សេងទៀតដូចជា៖

– Rent
– Utilities
– Marketing Expense
– Admin
– Salary Expense
– Other Admin Expense

III. Key Accounting Features

• High cash transactions

• Inventory includes perishable items

• Daily sales tracking

• Tips and service charges

• High cost control importance

IV. Chart of Accounts (Here is only simple sample)

🧾 Assets

• Cash / Bank

• Accounts Receivable (if credit sales)

• Inventory:

  • Food Inventory

  • Beverage Inventory

• Equipment (Kitchen, Furniture)…

💳 Liabilities

• Accounts Payable

• Salaries Payable

• Tax Payable

• Service Charge Payable…

💰 Equity

• Owner’s Capital

• Retained Earnings…

📈 Revenue

• Food Sales

• Beverage Sales

• Other Income

📉 Expenses

• Cost of Food

• Cost of Beverages

• Salaries & Wages

• Rent

• Utilities

• Depreciation

• Cleaning Expense…

V. Inventory Accounting (IAS 2)

📌 Types:

• Raw materials (meat, vegetables)

• Work-in-progress (prepared but not served)

• Finished goods (ready meals)

📌 Methods:

• FIFO (commonly used)

• Weighted Average

📌 Formula:

Cost of Food Sold (COGS):

COGS=Opening Inventory + Purchases −Closing Inventory

VI. Revenue Recognition

Revenue is recognized when:

• Food is served to customer

• Control is transferred

👉 Based on IFRS 15

VII. Cost Control (Very Important)

📊 Food Cost Percentage:

Food Cost %=Cost of Food Sold / Food Sales × 100

👉 Typical target: 25% – 40%

VIII. A Few Simple Example Transactions

📌 Example 1: Purchase Inventory

📌 Example 2: Record Sales (Cash)

📌 Example 3: Record Cost of Food Sold

📌 Example 4: Salary Expense

IX. Service Charge Accounting 

📌 When collected:

📌 When distributed to staff:

X. Financial Statements (Restaurant Example)

📊 Simple Income Statement Sample

ABC Restaurant
For the Year Ended

• Sales Revenue: $100,000

• Cost of Food: ($35,000)
  👉 Gross Profit: $65,000

• Expenses:

  • Salaries: $20,000

  • Rent: $10,000

  • Utilities: $5,000

👉 Net Profit: $30,000

📊 Simple Statement of Financial Position Sample

Assets

• Cash: $15,000

• Inventory: $5,000

• Equipment: $20,000

Liabilities

• Payables: $8,000

Equity

• Capital: $32,000

XI. Common Problems in Restaurant Accounting

• Specific Tax if any
• VAT
• Tax Accounting
• Theft or fraud
• Food waste/spoilage
• Incorrect inventory tracking
• Unrecorded cash sales…

XII. 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 )

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