រៀនផ្ទាល់តាម Online ៖ Basic Accounting Standards for SMEs , Accounting Policy & Procedure  (ស្តង់ដារគណនេយ្យមូលដ្ឋានសម្រាប់សហគ្រាសធុនតូចនិងមធ្យម រួមទាំង គោលនយោបាយគណនេយ្យ និង នីតិវិធី ) 👉 រៀនតែ ១ ថ្ងៃ វគ្គថ្មីចូលរៀនថ្ងៃពុធទី 25/04/2026 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 នឹងធ្វើការបណ្តុះបណ្តាលទាក់ទងនឹង Important Accounting Standard for SMEs , Accounting Policy & Procedure ទាំងទ្រឹស្តីនិងការអនុវត្តជាក់ស្តែងតាមរយៈ Online ចំនុចសំខាន់ដែលត្រូវសិក្សារួមមាន៖

I. Statement of Financial Position (Section 4- របាយការណ៍ស្ថានភាពហិរញ្ញវត្ថុ)

• Present statement of  financial position at a specific date
• Content and format for statement of  financial position
• Shows:
  • Assets
  • Liabilities
  • Equity
• Based on the accounting equation: Assets=Liabilities + Equity

• Assets and liabilities are classified into:
  • Current
  • Non-current
• Helps users assess liquidity, solvency, and financial stability

II. Statement of Comprehensive Income and Income Statement (Section 5- របាយការណ៍ចំណូលពេញលេញ និង របាយការណ៍លទ្ធផល)

• Presents financial performance for a reporting period
• Content and format for Statement of Comprehensive Income and Income Statement
• Income Statement shows profit or loss
• Statement of Comprehensive Income includes:
  • Profit or loss
  • Other comprehensive income (OCI)
• Main components include:
  • Revenue
  • Cost of sales
  • Gross profit
  • Operating expenses
  • Finance costs
  • Tax expense
  • Profit after tax
• Helps evaluate profitability and operating performance

III. Statement of Changes in Equity and Statement of Income and Retained Earnings (Section 6- របាយការណ៍បម្រែបម្រួលមូលធន និង របាយការណ៍ចំណូលនិងចំណេញរក្សាទុក)

• Shows changes in owners’ equity during the period
• Content and format for Statement of Changes in Equity and Statement of Income and Retained Earnings
• Includes changes from:
  • Profit or loss
  • Dividends
  • Share issues
  • Reserves
• Retained earnings increase from profits and decrease from dividends
• SMEs may present a Statement of Income and Retained Earnings instead of a full Statement of Changes in Equity when changes are limited

IV. Statement of Cash Flows ( Section 7- របាយការណ៍លំហូរសាច់ប្រាក់ )

• Reports cash inflows and outflows during the period
• Content and format for Statement of Cash Flows
• Divided into:
  • Operating activities
  • Investing activities
  • Financing activities
• Helps assess liquidity and cash management
• Can be prepared using:
  • Direct method
  • Indirect method

V. Notes to the Financial Statements ( Section 8- កំណត់សម្គាល់លើរបាយការណ៍ហិរញ្ញវត្ថុ)

• Provide additional explanations and details supporting the financial statements
• Include:
  • Accounting policies
  • Breakdown of balances
  • Judgments and estimates
  • Risks and commitments
• Essential for understanding the financial statements properly

VI. Accounting Policies, Estimates and Errors (Section 10- គោលនយោបាយគណនេយ្យ ការប៉ាន់ស្មាន និង កំហុសឆ្គង)

• Accounting policies are the principles and methods used in preparing financial statements
• Accounting estimates involve judgments, such as:
  • Useful life of assets
  • Allowance for doubtful debts
• Errors may result from omissions or mistakes
• Changes in accounting policies are usually applied retrospectively
• Changes in estimates are applied prospectively
• Material prior-period errors must be corrected retrospectively

VII. Inventories (Section 13- សន្និធិ)

• Inventories include:
  • Raw materials
  • Work in progress
  • Finished goods
• Inventories Measured at the lower of cost and net realizable value (NRV)
• Cost of Inventory
• Cost formulas allowed:
  • FIFO
  • Weighted average
• LIFO is not permitted under IFRS for SMEs

VIII. Property, Plant and Equipment / PPE (Section 17-ទ្រព្យ រោងចក្រ និង បរិក្ខារ)

• Tangible assets used in business operations for more than one period
• Examples:
  • Land
  • Buildings
  • Machinery
  • Vehicles
• Initially measured at cost
• Cost of PPE
• Subsequently measured using:
  • Cost model
  • Revaluation model (if permitted)
• Depreciation is recognized over the useful life of the asset

IX. Intangible Assets Other Than Goodwill (Section 18-ទ្រព្យសកម្មអរូបីដែលមិនមែនជាកេរ្តិ៍ឈ្មោះអាជីវកម្ម)

• Non-physical identifiable assets
• Cost of Intangible Assets
• Examples:
  • Software
  • Licenses
  • Patents
  • Copyrights
• Recognized when future economic benefits are probable
• Measured initially at cost
• Amortized over useful life
• Research costs are normally expensed immediately

X. Revenue from Contracts with Customers (Section 23-ចំណូលពីកិច្ចសន្យាជាមួយអតិថិជន)

• Revenue is recognized when control of goods or services transfers to customers
• Main steps include:
  1. Identify the contract
  2. Identify performance obligations
  3. Determine transaction price
  4. Allocate transaction price
  5. Recognize revenue
• Revenue may be recognized:
  • Over time
  • At a point in time

XI. Income Tax (Section 29-ពន្ធលើប្រាក់ចំណូល)

• Includes:
  • Current tax
  • Deferred tax
• Current tax is based on taxable profit for the current period
• Deferred tax arises from temporary differences
• Tax expense is recognized in profit or loss unless related to equity or OCI

XII. Events After the End of the Reporting Period (Section 32-ព្រឹត្តិការណ៍ក្រោយចុងការិយបរិច្ឆេទរាយការណ៍)

• Events occurring between the reporting date and the authorization date of financial statements
• Two types:
  • Adjusting events
  • Non-adjusting events
• Adjusting events require changes to financial statements
• Non-adjusting events require disclosure if material

XIII. Accounting Policy for Expenses (គោលនយោបាយគណនេយ្យសម្រាប់ចំណាយ)

• Expenses are recognized using the accrual basis
• Recognized when incurred, not when paid
• Expenses must be supported by proper documentation
• Common expense categories include:
  • Administrative expenses
  • Selling expenses
  • Finance costs
• Matching principle should be applied

XIV. Accounting Policy for Income (គោលនយោបាយគណនេយ្យសម្រាប់ចំណូល)

• Income is recognized when earned
• Revenue measured at fair value of consideration received
• Discounts and returns are deducted from revenue
• Interest income recognized using time proportion basis
• Income should be recognized consistently and reliably

XV. Accounting Policy for Fixed Assets (គោលនយោបាយគណនេយ្យសម្រាប់ទ្រព្យសកម្មរយៈពេលវែង)

• Fixed assets are initially recorded at cost
• Depreciation is calculated systematically over useful life
• Useful life and residual value should be reviewed regularly
• Ordinary repairs are expensed
• Major improvements may be capitalized
• Gains or losses on disposal recognized in profit or loss

XVI. Accounting Policy for Inventory (គោលនយោបាយគណនេយ្យសម្រាប់សន្និធិ)

• Inventory measured at lower of cost and NRV
• Cost includes:
  • Purchase cost
  • Conversion cost
  • Other related costs
• FIFO and weighted average commonly used
• Obsolete or damaged inventory may require write-down
• Physical inventory counts should be performed regularly

XVII. Accounting Policy for Liability (គោលនយោបាយគណនេយ្យសម្រាប់បំណុល)

• Liabilities recognized when a present obligation exists
• Classified into:
  • Current liabilities
  • Non-current liabilities
• Loans usually measured at amortized cost
• Provisions recognized when obligations are probable and measurable
• Contingent liabilities disclosed in notes if material

XVIII. 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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