រៀនផ្ទាល់តាម​ Online ៖ Accounting for Service Company (គណនេយ្យក្រុមហ៊ុនដែលបំពេញសេវាកម្មរយៈពេលខ្លីនិងវែង ) 👉រៀនតែ ១ ថ្ងៃ វគ្គថ្មីចូលរៀនថ្ងៃអង្គារទី 02/06/2026 ពីម៉ោង 8 AM to 12 PM និង 1:30 PM to 5:30 PM

រៀនផ្ទាល់តាម​ Online ៖ Accounting for Service Company (គណនេយ្យក្រុមហ៊ុនដែលបំពេញសេវាកម្មរយៈពេលខ្លីនិងវែង ) 👉រៀនតែ ១ ថ្ងៃ វគ្គថ្មីចូលរៀនថ្ងៃអង្គារទី 02/06/2026 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 នឹងធ្វើការបណ្តុះបណ្តាលទាំងទ្រឹស្តីនិងការអនុវត្តដែលធ្វើអោយលោកអ្នកអាចយកទៅអនុវត្តក្នុងក្រុមហ៊ុនលោកអ្នកសម្រាប់គណនេយ្យក្រុមហ៊ុនដែលបំពេញសេវាកម្មរយៈពេលខ្លីនិងវែង ( Accounting for Service Company ) ចំនុចសំខាន់ៗដែលត្រូវសិក្សារួមមាន៖

I- Introduction to Service Company Accounting

  1. Meaning of service company

  2. Examples of service businesses (consulting, repair service, transportation, etc.)

  3. Differences between:

    • Service company

    • Trading company

    • Manufacturing company

  4. Characteristics of service accounting

II- Accounting Principles & Framework

  1. Basic accounting concepts

  2. Accrual basis vs cash basis

  3. Accounting equation

  4. Double-entry system

  5. Overview of IFRS / IFRS for SMEs (basic understanding) related with service accounting

III-Chart of Accounts for Service Company

  1. Assets

  2. Liabilities

  3. Equity

  4. Income

  5. Expenses

IV- Revenue Recognition under IFRS 15 

  1. When to recognize revenue for service performing short term and long term.

  2. Revenue earned vs cash received

  3. Unearned revenue (advance from customer)

  4. Adjusting entries
  5. Other crucial transactions for service accounting

  6. Practical examples

V-Expense Recognition & Adjustments

  1. Matching principle

  2. Accrued expenses

  3. Prepaid expenses

  4. Depreciation of fixed assets

  5. Bad debt expense

  6. Adjusting entries
  7. Other crucial transactions for service accounting

VI-Financial Statements for Service Company

  1. Statement of Profit or Loss

  2. Statement of Financial Position

  3. Statement of Changes in Equity

  4. Cash Flow Statement (basic)

Format and preparation step-by-step.

VII- How to Recognize Revenue for special cases 

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

  1. Discounts (Prompt Payment)
  2. Rebates (Volume-Based)
  3. Refunds (Right of Return)
  4. Credits for Customer loyalty programme
  5. Price Concessions
  6. incentives (Referral)
  7. Performance Bonuses
  8. Late Delivery Penalty
  9. Other Revenue (Sales-based or usage-based royalties)
  10. Significant Financing Component
  11. Non-Cash Consideration
  12. Consideration Payable to a Customer

VIII- Tax Bookkeeping

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

  1. អាករលើការស្នាក់នៅ (Accommodation Tax)
  2. អាករពិសេសលើទំនិញនិងសេវា (Specific Tax on Certain Merchandises and Services)
  3. អាករសម្រាប់បំភ្លឺសាធារណៈ (Public Lighting Tax (PLT))
  4. អាករលើតម្លៃបន្ថែម (Value Added Tax (VAT))
  5. ពន្ធកាត់ទុក (Withholding Tax)
  6. ពន្ធលើប្រាក់បៀវត្ស (Tax on Salary)
  7. ពន្ធលើអត្ថប្រយោជន៍បន្ថែម (Tax on Fringe Benefit)
  8. ពន្ធលើប្រាក់ចំណូល(ប្រាក់ចំណេញ) ((Tax on Income/Profit )
  9. ពន្ធផ្សេងទៀត ( other taxes)

ចំណាំ៖ ក្នុងការបណ្តុះបណ្តាល ពុំបានការកត់ត្រាគ្រប់ពន្ធអាករទាំងអស់នោះទេដោយសារតែ ប្រភេទក្រុមហ៊ុនខ្លះពុំមានប្រភេទពន្ធនោះ

IX- Practical Costing

  1. Practical costing = material + labor + overhead
  2. Examples for practical costing

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

វគ្គសិក្សានិងសេវាកម្មផ្សេងទៀត