រៀនផ្ទាល់តាម​ Online ៖ Accounting for Hotel/ Guesthouse (គណនេយ្យសម្រាប់សណ្ឋាគារឬផ្ទះសំណាក់) 👉 រៀនតែ ១ ថ្ងៃ វគ្គថ្មីចូលរៀនថ្ងៃអង្គារទី 09/06/2026 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)​

ក្រុមហ៊ុន Phnom Penh HR នឹងធ្វើការបណ្តុះបណ្តាលទាំងទ្រឹស្តីនិងការអនុវត្តដែលធ្វើអោយលោកអ្នកអាចយកទៅអនុវត្តក្នុងក្រុមហ៊ុនលោកអ្នកសម្រាប់គណនេយ្យសណ្ឋាគារឬផ្ទះសំណាក់ ( Accounting for Hotel/ Guesthouse ) ចំនុចសំខាន់ៗដែលត្រូវសិក្សារួមមាន៖

I-សង្ខេបសកម្មភាពសំខាន់ៗនៃសណ្ឋាគារឬផ្ទះសំណាក់(Activity of Hotel )

1-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 )

2- 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)

3- 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 & Special cases

How to Recognize Revenue for special cases 

How to recognize revenues with examples for special cases as follows:

1. Discounts (Prompt Payment)
2. Rebates (Volume-Based)
3. Refunds (Right of Return)
4. Credits for Customer loyalty programme
5. Price Concessions
6. incentives (Referral)
7. Performance Bonuses
8. Late Delivery Penalty
9. Other Revenue (Sales-based or usage-based royalties)
10. Significant Financing Component
11. Non-Cash Consideration
12. Consideration Payable to a Customer

 

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

Example : Room Revenue

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

Journal Entry:

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

Example : Advance Booking (Unearned Revenue)

Customer pays $100 before staying

Journal Entry (When received):

• Dr Cash 100
• Cr Unearned Revenue 100

When guest accommodated:

• 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) & practical costing

1-Inventory includes

• Food items
• Drinks
• Kitchen supplies…

2-Practical Costing

• Practical costing = material + labor + overhead
• Examples for practical costing

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:

Description	Amount
Room Revenue	10,000
F&B Revenue	5,000
Total Revenue	15,000
Expenses	(9,000)
Net Profit	6,000

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

XI-Tax Bookkeeping

How to make journal entry related with tax transactions if any:

1. អាករលើការស្នាក់នៅ (Accommodation Tax)
2. អាករពិសេសលើទំនិញនិងសេវា (Specific Tax on Certain Merchandises and Services)
3. អាករសម្រាប់បំភ្លឺសាធារណៈ (Public Lighting Tax (PLT))
4. អាករលើតម្លៃបន្ថែម (Value Added Tax (VAT))
5. ពន្ធកាត់ទុក (Withholding Tax)
6. ពន្ធលើប្រាក់បៀវត្ស (Tax on Salary)
7. ពន្ធលើអត្ថប្រយោជន៍បន្ថែម (Tax on Fringe Benefit)
8. ពន្ធលើប្រាក់ចំណូល(ប្រាក់ចំណេញ) ((Tax on Income/Profit )
9. ពន្ធផ្សេងទៀត ( other taxes)

ចំណាំ៖ ក្នុងការបណ្តុះបណ្តាល ពុំបានការកត់ត្រាគ្រប់ពន្ធអាករទាំងអស់នោះទេដោយសារតែ ប្រភេទក្រុមហ៊ុនខ្លះពុំមានប្រភេទពន្ធនោះ

XII. 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 )

XIII- Examples and Questions

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