រៀនផ្ទាល់តាម​ Online ៖ Accounting for Hotel/ Guesthouse (គណនេយ្យសម្រាប់សណ្ឋាគារឬផ្ទះសំណាក់) 👉 រៀនតែ ១ ថ្ងៃ វគ្គថ្មីចូលរៀនថ្ងៃអង្គារទី 24/3/2026 ពីម៉ោង 8 AM to 12 PM និង 1:30 PM to 5:30 PM 

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 នឹងធ្វើការបណ្តុះបណ្តាលទាំងទ្រឹស្តីនិងការអនុវត្តដែលធ្វើអោយលោកអ្នកអាចយកទៅអនុវត្តក្នុងក្រុមហ៊ុនលោកអ្នកសម្រាប់គណនេយ្យសណ្ឋាគារឬផ្ទះសំណាក់ ( Accounting for Hotel/ Guesthouse ) ចំនុចសំខាន់ៗដែលត្រូវសិក្សារួមមាន៖

I. សង្ខេបសកម្មភាពសំខាន់ៗនៃសណ្ឋាគារឬផ្ទះសំណាក់(Activity of Hotel )

Hotel may have the following business activities:

• Revenue from Accommodation, Tourist Camping
• Revenue from Rental (such as office Rental, Meeting Room and Workshop etc.)
• Revenue from Restaurant, KTV and Entertainment
• Revenue from Sauna , Massage, Steam
• Other Revenue (e.g. Revenue from Laundry )

Hotel may have the following stocks:

• Non-Alcoholic Beverage( such as drinking water, milk, coffee, tea, hot chocolate, juice and soft drinks)
• Alcoholic Beverage (such as wine, beer)
• Other Stocks (such as fish, vegetable, meat, ingredients)

Direct Cost of Sale:

• Cost-Accommodation, Tourist (e.g Accommodation , Tourist Camping
• Cost of Restaurant, KTV, Entertainment ( e.g Restaurant , KTV ,Entertainment , )
• Cost-Other Cost

II. Introduction to Hotel Accounting

Hotel and guesthouse accounting focuses on:

• Recording daily transactions (room, food, services)
• Controlling costs (staff, utilities, supplies)
• Measuring revenue by department
• Multiple revenue streams…

III. Chart of Accounts for Hotel ( here is only simple sample)

Assets

• Cash / Bank
• Accounts Receivable (Guests, Travel Agents)
• Inventory (Food, Beverages, Supplies)
• Property, Plant & Equipment (Building, Furniture)…

Liabilities

• Accounts Payable
• Salaries Payable
• Taxes Payable…

Equity

• Owner’s Capital
• Retained Earnings…

Revenue

• Room Revenue
• Food & Beverage Revenue
• Other Service Revenue

Expenses

• Staff Salaries
• Utilities (Electricity, Water)
• Cleaning Supplies
• Maintenance
• Depreciation…

IV. Revenue Recognition

Revenue is recognized when services are provided (accrual basis). A few examples below are simple sample:

Example 1: Room Revenue

Guest stays 3 nights at $50 per night
👉 Revenue = $150

Journal Entry:

• Dr Cash / Accounts Receivable 150
• Cr Room Revenue 150

Example 2: Advance Booking (Unearned Revenue)

Customer pays $100 before staying

Journal Entry (When received):

• Dr Cash 100
• Cr Unearned Revenue 100

When guest stays:

• Dr Unearned Revenue 100
• Cr Room Revenue 100

V. Departmental Accounting

Hotels can separate income by departments:

1. Rooms Department

• Main income source
• Includes room charges…

2. Food & Beverage (F&B)

• Restaurant, bar, café
• Uses inventory system…

3. Other Departments

• Laundry
• Spa
• Transportation…

VI. Inventory Accounting (F&B)

Inventory includes:

• Food items
• Drinks
• Kitchen supplies…

Example:

Buy food supplies $500

• Dr Inventory 500
• Cr Cash / Payable 500

When used:

• Dr Cost of Sales 300
• Cr Inventory 300

VII. Expenses Accounting

Common Expenses:

• Salaries
• Utilities
• Cleaning
• Repairs…

Example:

Pay salary $1,000

• Dr Salary Expense 1,000
• Cr Cash 1,000

VIII. Fixed Assets & Depreciation

Hotel assets:

• Building
• Furniture
• Equipment…

Example:

Furniture $10,000, useful life 5 years

Annual Depreciation = $2,000

• Dr Depreciation Expense 2,000
• Cr Accumulated Depreciation 2,000

IX. Financial Statements

1. Income Statement

Shows:

• Total Revenue
• Total Expenses
• Profit

Simple Example:

2. Balance Sheet

Shows:

• Assets
• Liabilities
• Equity

X. Special Issues in Hotel Accounting

• Online booking commissions (e.g., Agoda, Booking)
• Service charge distribution
• Difference between investment property vs property, plant and equipment
• Specific Tax if any
• VAT
• Tax Accounting…

XI. Practical Case Study to prepare financial statements :

1. Make Journal Entry including adjustment
2. Prepare General Ledger
3. Prepare Adjusted Trial Balance
4. Prepare Income statement
5. Prepare statement of financial position (Balance Sheet )

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