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និយាយឱ្យសាមញ្ញ យើងសិក្សាគណនេយ្យដើម្បីរៀបចំរបាយការណ៍ហិរញ្ញវត្ថុ (​ Financial Statements) ដូច្នេះដើម្បីរៀបចំរបាយការណ៍ហិរញ្ញវត្ថុបាន យើងចាំបាច់ត្រូវតែស្វែងយល់ចំណុចសំខាន់ៗដូចខាងក្រោម៖

I. THE ELEMENTS OF FINANCIAL STATEMENTS

Remember these five categories:

Asset

A present economic resource controlled by the entity as a result of past events.
An economic resource is a right that has the potential to produce economic benefits.

Liability

A present obligation of the entity to transfer an economic resource as a result of past events.

Income

Increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of
equity claims.

Expense

Decreases in assets, or increases in liabilities, that result in decreases in equity, other than those relating to distributions to holders of
equity claims.

Equity

The residual interest in the assets of the entity after deducting all its liabilities.

Definitions above based on accounting standard but we will provide simple definitions/ tips on  practical way:

1- Asset: Generate Economic Benefit ( increase revenue or reduce expense)

• ជួយបង្កើតចំណូលឬជួយកាត់បន្ថយចំណាយ
• មិនទាន់ប្រើអស់ក្នុងឆ្នាំ អាចប្រើនៅឆ្នាំក្រោយ…

2- Liability: Obligation to do

• យើងត្រូវមានកាតព្វកិច្ចត្រូវសងឬបំពេញអ្វីមួយ
• ឧទាហរណ៍ជាកាតព្វកិច្ចមិនទាន់បានបំពេញហើយ អាចនឹងបំពេញនៅឆ្នាំក្រោយ ដូចជា៖
  – ត្រូវបំពេញសេវាកម្មឱ្យគេ
  – ត្រូវប្រគល់ទំនិញឱ្យគេ
  – ត្រូវសងលុយគេ…

3-Equity : residual amount between asset and liability

• ក្រុមហ៊ុនគ្មានកាតព្វកិច្ចសងប្រាក់ដើមឬភាគលាភ
• ម្ចាស់ក្រុមហ៊ុនដាក់ទុនវិនិយោគ

4- Expense: cost incurred to generate revenue

• ការចំណាយដែលកើតឡើងដើម្បីបង្កើតចំណូល
• បានប្រើប្រាស់ក្នុងឆ្នាំ…

5- Income: transactions completed and no obligation anymore

• ក្រុមហ៊ុនបានបំពេញកាតព្វកិច្ចរួចហើយ ឬ គ្មានកាតព្វកិច្ចត្រូវបំពេញ
• សេវាកម្មបានបំពេញឱ្យអតិថិជនក្នុងឆ្នាំ
• ទំនិញបានប្រគល់ឱ្យអតិថិជនក្នុងឆ្នាំ…

II. DEBIT AND CREDIT RULES

• • Expense
  • Asset
    

• Equity
• Income 
• Liability

III. RECOGNITION AND DERECOGNITION

Recognition criteria

Only items that meet the definition of an asset, a liability or equity are recognised in the statement of financial position. Similarly, only items that meet the definition of income or expenses are recognised in the statement(s) of financial performance. However, not all items that meet the definition of one of those elements are recognised.

An entity should recognise an asset or a liability (and any related income, expense or changes in equity) if such recognition provides users of financial statements with:

• relevant information about the asset or the liability and about any income, expense or changes in equity
• a faithful representation of the asset or liability and of any income, expenses or changes in equity, and
• information that results in benefits exceeding the cost of providing that information.

Derecognition

Derecognition is the removal of all or part of a recognised asset or liability from an entity’s statement of financial position. Derecognition normally occurs when that item no longer meets the definition of an asset or of a liability:
(a) for an asset, derecognition normally occurs when the entity loses control of all or part of the recognised asset; and
(b) for a liability, derecognition normally occurs when the entity no longer has a present obligation for all or part of the recognised liability.

IV. MEASUREMENT BASES

Historical cost

Historical cost measures provide monetary information about assets, liabilities and related income and expenses, using information derived, at least in part, from the price of the transaction or other event that gave rise to them. Unlike current value, historical cost does not reflect changes in values, except to the extent that those changes relate to impairment of an asset or a liability becoming onerous .

Current value

Current value measures provide monetary information about assets, liabilities and related income and expenses, using information updated to reflect conditions at the measurement date.

Current value measurement bases include:
(a) fair value;
(b) value in use for assets and fulfilment value for liabilities ; and
(c) current cost .

V. FINANCIAL STATEMENTS 

Understand the Basic Financial Statements:

1. Income Statement (Profit = income – expense )
2. Balance Sheet (Assets =  Liabilities +Equity)
3. Statement of Cash Flow ( ending cash = opening cash + cash from OA + cash from IA + cash from FA)

VI. IMAGINE A COMPANY WHERE YOU WORK OR A COMPANY YOU HAVE VISITED

Try to identify what you see directly :

1. Types of income
2. Types of expenses
3. Types of assets
4. Types of liabilities
5. Types of equity

After you identify , can you prepare income statement and balance sheet for that company in practical way ?

សន្មតថាលោកអ្នកចង់បើកឬធ្វើការនៅ សណ្ឋាគារ(Hotel) តើសណ្ឋាគារត្រូវការអ្វីខ្លះ? ហើយតើ សណ្ឋាគារ(Hotel) នឹងបង្កើតប្រតិបត្តិការអ្វីខ្លះ? ដូច្នេះលោកអ្នកត្រូវព្យាយាមកំណត់ប្រភេទ income, expenses, asset, liabilities និង equity ដែលសណ្ឋាគារមាន។

VII. IDENTIFY ERRORS / FRAUDS DURING PRPEARING FINANCIAL STATEMENTS 

VIII. Recognize Revenue with its Relevant Expense (Match Revenue with Relevant Expenses )

IX. Accrual Accounting

X. QUESTIONS AND ANSWERS FROM PARTICIPANTS 

សិក្ខាសាលានេះចែករំលែកចំណេះដឹងដោយផ្ទាល់ពី លោក យ៉ាន់ ណាង (Yan Nang) ជាអ្នកមានបទពិសោធន៍ការងារជាង ១៥ ឆ្នាំនិងបានបញ្ចប់ ACCA​ (អ្នកដែលអាចប្រលងជាប់ ៤ មុខវិជ្ជាក្នុងពេលតែម្តងលំដាប់ផុតលេខ), MBA/BBA (សិស្សពូកែ) ,Tax Agent (លំដាប់ពិន្ទុខ្ពស់)​។

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