រៀនផ្ទាល់តាម​ Online ៖ Accounting for Manufacturing Company​ (គណនេយ្យសម្រាប់ក្រុមហ៊ុនផលិតកម្ម) 👉 រៀនតែ ១ ថ្ងៃ វគ្គថ្មីចូលរៀនថ្ងៃសៅរ៍ទី 18/4/2026 ពីម៉ោង 8 AM to 12 PM និង 1:30 PM to 5:30 PM (Copy)

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ក្រុមហ៊ុន Phnom Penh HR នឹងធ្វើការបណ្តុះបណ្តាលទាំងទ្រឹស្តីនិងការអនុវត្តដែលធ្វើអោយលោកអ្នកអាចយកទៅអនុវត្តជាក់ស្តែងក្នុងក្រុមហ៊ុនលោកអ្នកសម្រាប់គណនេយ្យក្រុមហ៊ុន ផលិតកម្ម (Accounting for Manufacturing Company) ទាក់ទងនឹងចំនុចខាងក្រោម៖

I. Accounting for manufacturing company using job order costing:

• Direct material
• Direct labor
• Absorbing manufacturing overheads
• Work in process (WIP)

II. Accounting for manufacturing company using process costing:

• Direct material
• Direct labor
• Absorbing manufacturing overheads
• Work in process (WIP)
• average cost per unit
• Equivalent units
• Normal loss
• Abnormal loss
• Abnormal gain
• Scrap value

III. Make journal entry for manufacturing company 

1. 1. Purchasing Raw Materials:
      • • Debit: Raw Materials Inventory
        • Credit: Accounts Payable / Cash 

   2. Issuing Materials to Production:
      • • Debit: Work-in-Process Inventory (Direct materials)
        • Debit: Manufacturing Overhead (Indirect materials)
        • Credit: Raw Materials Inventory 

   3. Recording Factory Labor:
      • • Debit: Work-in-Process Inventory (Direct labor)
        • Debit: Manufacturing Overhead (Indirect labor)
        • Credit: Wages / salary Payable 

   4. Applying Manufacturing Overhead (Estimated):
      • • Debit: Work-in-Process Inventory
        • Credit: Manufacturing Overhead 

   5. Completing Production:
      • • Debit: Finished Goods Inventory
        • Credit: Work-in-Process Inventory 

   6. Selling the Goods:
      • • Debit: Cost of Goods Sold
        • Credit: Finished Goods Inventory 

IV. Accounting for Under- or Over-Estimated Overhead

• Under-Applied Overhead: Occurs when Actual Overhead > Applied Overhead.
  • • Meaning: You spent more than you estimated.
    • Adjustment: Increases the Cost of Goods Sold (COGS). 

• Over-Applied Overhead: Occurs when Actual Overhead < Applied Overhead.
  • • Meaning: You spent less than you estimated.
    • Adjustment: Decreases the Cost of Goods Sold (COGS). 

• Methods of Disposal:
  1. Close to COGS: Directly write off the entire difference to Cost of Goods Sold (most common for small differences).
  2. Allocation Method: Prorate the difference among Work-in-Process (WIP), Finished Goods, and COGS based on their balances.

V. Prepare income statement and balance sheet for manufacturing company 

• Income Statement Main Points:
  • • Sales Revenue minus Cost of Goods Sold (COGS) equals Gross Profit.
    • COGS Calculation: Beginning Finished Goods + Cost of Goods Manufactured (COGM) – Ending Finished Goods.
    • (Note: COGM must be calculated first using a separate schedule of direct materials, direct labor, and applied overhead). 

• Balance Sheet Main Points:
  • Displays three types of inventory under Current Assets (instead of just one):
    1. Raw Materials Inventory
    2. Work-in-Process Inventory
    3. Finished Goods Inventory

VI. How to allocate manufacturing overheads using traditional absorption costing and activity based costing (ABC)

• • Traditional Absorption Costing:
    • • Concept: Uses a single, company-wide rate (or department-wide rates) to allocate overhead.
      • Allocation Base: Usually based on volume metrics like Direct Labor Hours or Machine Hours.
      • Pros/Cons: Simple and cheap to use, but can distort product costs if a company makes diverse, complex products. 

  • Activity-Based Costing (ABC):
    • • Concept: Assigns overhead costs to specific activities (e.g., machine setups, quality inspections), then allocates those costs to products based on their actual consumption of those activities.
      • Allocation Base: Uses multiple cost drivers (e.g., number of setups, number of orders processed).
      • Pros/Cons: Highly accurate and excellent for strategic decision-making, but complex and expensive to implement.

VII. Examples and Questions 

Note:

1. We retain the right to add or remove insignificant parts of the training content above, provided such changes do not affect the overall learning outcomes.
2. After finishing your training, if you wish to receive an e-Certificate, please read the eligibility criteria via this link: https://phnompenhhr.com/certificate/ 

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