រៀនផ្ទាល់តាម​ Online ៖ Basic Accounting and Bookkeeping​ (គណនេយ្យសម្រាប់អ្នកមិនទាន់ចេះចាប់ផ្តើមពីការកត់ត្រាដំបូងរហូតដល់បិទបញ្ជីគណនេយ្យ​ ) 👉 រៀនតែ ១ ថ្ងៃ វគ្គថ្មីចូលរៀនថ្ងៃអង្គារទី 21/4/2026 ពីម៉ោង 8 AM to 12 PM និង 1:30 PM to 5:30 PM (Copy)

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

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 ក្រុមហ៊ុន Phnom Penh HR នឹងធ្វើការបណ្តុះបណ្តាល គណនេយ្យសម្រាប់អ្នកមិនទាន់ចេះទាំង ទ្រឹស្តី និងការអនុវត្តជាក់ស្តែតាម​ Online ហើយសម្រាប់វគ្គនេះផ្តោតទៅលើ បងប្អូនដែលមិនចេះគណនេយ្យសោះ ឬ ចេះតិចតួច ក្រោយពីបញ្ចប់វគ្គនេះ គឺរំពឹង បងប្អូន អាចធ្វើជាគណនេយ្យករ ( Accountant )ក្រុមហ៊ុនបាន ៖

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I. ខូបគណនេយ្យ (Accounting Cycle )

1. ឯកសារគណនេយ្យ ( Accounting Documents )
2. វិភាគប្រតិបត្តិការ ( Analyze transactions )
3. ការកត់ត្រាក្នុងទិនានុប្បវត្តិទូទៅ (General Journal)
4. ចំលងចូលសៀវភៅធំ (General Ledger/ GL)
5. ចំលងចូលតារាងតុល្យភាព (Trial Balance / TB)
6. ការកត់ត្រាកែតម្រូវ (Adjusting Entry)
7. តារាងតុល្យភាពបន្ទាប់ពីការកត់ត្រាកែតម្រូវ (Adjusted Trial Balance)
8. រៀបចំរបាយការណ៍ហិរញ្ញវត្ថុ( Preparing Financial Statements)
9. ការកត់ត្រាបិទបញ្ជីគណនេយ្យ (Closing Entry)
10. តារាងតុល្យភាពបន្ទាប់ពីបិទបញ្ជីគណនេយ្យ (After Closing Trial Balance )

II. Bank Reconciliation

Bank Reconciliation is a control mechanism that explains the difference between the bank balance shown in an organization’s accounting records and the balance shown on the bank statement.

Why It’s Important

• Identifies errors in either the bank’s records or the company’s books.

• Detects fraud or unauthorized transactions.

• Ensures completeness of cash transactions.

• Improves accuracy of financial statements.

III. Introduction to  Inventory

Types of Inventory

• Raw Materials – items used to produce finished goods.

• Work-in-Progress (WIP) – goods that are in production but not yet finished.

• Finished Goods – completed products ready for sale.

• Merchandise Inventory – goods bought for resale (common in retail).

Cost includes:

• Purchase price

• Import duties and taxes (excluding recoverable ones)

• Transport, handling, and other costs to bring inventory to its location and condition

Methods of Costing Inventory:

• FIFO (First-In, First-Out)

• Weighted Average Cost

IV. Introduction to tangible assets  (Property, Plant and Equipment)

Property, Plant, and Equipment are tangible items that:

• are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and

• are expected to be used during more than one period.

Key Features:

1. Physical Existence – Can be touched (e.g., machinery, land, buildings).

2. Used in Business Operations – Not held for resale (unlike inventory).

3. Long-term Nature – Expected to provide economic benefits for more than one accounting period.

4. Subject to Depreciation – Except for land, which is not depreciated.

Examples of Tangible Fixed Assets:

• Land

• Buildings

• Machinery

• Vehicles

• Office equipment

• Furniture and fixtures

Cost of tangible assets  (Property, Plant and Equipment)  including:

• Purchase price

• Import duties & taxes

• Delivery & installation costs

• Site preparation costs

• Professional fees

Common Depreciation Methods

• Straight-Line
• Declining Balance
• Units of Production
• Sum-of-the-Years’-Digits

V. Prepare Basic Financial statements

VI. 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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