រៀនផ្ទាល់តាម​ Online ៖ Accounting for Café (គណនេយ្យសម្រាប់ហាងកាហ្វេ ) 👉 រៀនតែ ១ ថ្ងៃ វគ្គថ្មីចូលរៀនថ្ងៃអង្គារទី 14/4/2026 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 នឹងធ្វើការបណ្តុះបណ្តាលទាំងទ្រឹស្តីនិងការអនុវត្តដែលធ្វើអោយលោកអ្នកអាចយកទៅអនុវត្តក្នុងក្រុមហ៊ុនលោកអ្នកសម្រាប់គណនេយ្យសម្រាប់ហាងកាហ្វេ  ( Accounting for Café ) ចំនុចសំខាន់ៗដែលត្រូវសិក្សារួមមាន៖

I. Nature of Café Business

A café is a service + merchandising business, meaning:

• Sells prepared drinks/food (service)

• Uses inventory (coffee beans, milk, pastries)

II. សកម្មភាពសំខាន់ៗនៃហាងកាហ្វេ (Activity of Cafe)

1. Revenue from Café (ចំណូលពីការលក់)

 Coffee
 Other Beverages (soft drink, drinking water, juice…)

How to Make Journal Entry for these revenues?

Dr. Cash……………….xxx
Cr. Revenue…………………………xxx

2. Cost of Sale (ថ្លៃដើមនៃចំណូល/ថ្លៃដើមដែលបានលក់)

 Cost of Coffee (for example, Ingredients such as coffee, sugar and other ingredients)
 Cost of other beverages (for example, cost of soft drink, drinking water, juice…)

3. How to Make Journal Entry?

 Purchase Stock and Sold Stock (នៅពេលទិញនិងលក់)

ករណីស្តុកខ្លះ (Inventory) យើងអាចទទួលស្គាល់ជាថ្លៃដើម(cost of sale) ភ្លាមៗនៅពេលទិញដូចជាគ្រឿផ្សំធ្វើជាកាហ្វេ( Ingredient) តែប្រសិនបើ Ingredient ដែលនៅសល់ចុងគ្រា ( Ending Ingredient) មានចំនួនច្រើនដូច្នេះយើងត្រូវធ្វើការកែតម្រូវ(Adjustment) ។

ពេលទិញ៖
Dr. Cost of sale…………………………………xxx
Cr. Cash………………………………………………………xxx

ការកែតម្រូវ(Adjustment)៖
Dr. Ending Inventory (Ingredient) ……..xxx
Cr. Cost of sale……………………………………………xxx

ករណីដែលលោកអ្នកលក់ ភេសជ្ជៈឬ សុរាផ្សេងទៀតក្រៅពីកាហ្វេ ដូចជា ទឹកក្រូច ស្រា ស្រាបៀរ ជាដើមដែលលោកអ្នកចង់គ្រប់គ្រង់បរិមាណជាក់ ស្តែងដូច្នេះយើងត្រូវទទួលស្គាល់វាជា Inventory (current asset) សិន នៅពេលទិញចូល ចាំដល់ពេលវា លក់ចេញចាំទទួលស្គាល់វាជាថ្លៃដើម (cost of sale) ដែលបានលក់។
ពេលទិញ៖
Dr. Inventory……………..xxx
Cr. Cash……………………………… …xxx
ពេលលក់៖
Dr. Cost of sale…………xxx
Cr. Inventory…………………………..xxx

4. Operating expense (ចំណាយប្រតិបត្តិការ)

ក្រៅពី Cost of sale ខាងលើយើងមានចំណាយផ្សេងទៀតដូចជា៖

– Rent
– Utilities
– Marketing Expense
– Admin
– Salary Expense
– Other Admin Expense

III. Chart of Accounts (Here is only Simple Sample )

Assets

• Cash / Bank

• Accounts Receivable (if any credit customers)

• Inventory (Coffee beans, milk, sugar, pastries)

• Equipment (coffee machine, grinder)

• Furniture & Fixtures…

Liabilities

• Accounts Payable

• Salaries Payable

• Utilities Payable…

Equity

• Owner Capital

• Retained earning …

Revenue

• Coffee Sales

• Food Sales

• Other Income (delivery fee, etc.)

Expenses

• Cost of sale

• Salaries Expense

• Rent Expense

• Utilities (Electricity, Water, Internet)

• Depreciation Expense

• Cleaning & Supplies…

IV. Inventory in Café (Important)

Cafés usually apply IAS 2 Inventories

Types of Inventory:

• Raw materials: coffee beans, milk, sugar

• Finished goods: cakes, sandwiches…

Cost Formula:

• FIFO or Weighted Average

Example for Cost of Sale:

Opening Inventory = $500
Purchases = $2,000
Closing Inventory = $400

Cost of Sale = 500 + 2,000 – 400 = $2,100

V. Revenue Recognition

Apply IFRS 15 Revenue from Contracts with Customers

Revenue is recognized:

• When customer receives coffee/food

• Usually cash sales (immediate recognition)

VI. Simple Sample of Daily Transactions (Journal Entries)

1. Owner invests cash

Dr Cash 10,000
Cr Capital 10,000

2. Purchase coffee beans (cash)

Dr Inventory 1,000
Cr Cash 1,000

3. Coffee sales (cash)

Dr Cash 500
Cr Sales Revenue 500

4. Record cost of coffee sold

Dr Cost of Sale 200
Cr Inventory 200

5. Pay salaries

Dr Salaries Expense 800
Cr Cash 800

6. Pay rent

Dr Rent Expense 600
Cr Cash 600

VII. Café Costing (Very Important)

Cost per Cup Example:

Selling price = $3.00

Profit per cup = $1.90

VIII. Financial Statements (Simple Example)

Income Statement (Monthly)

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Statement of Financial Position

Assets

• Cash: 6,000

• Inventory: 500

• Equipment: 5,000

Total Assets = 11,500

Liabilities

• Payables: 1,500

Equity

• Capital: 8,000

• Profit: 2,000

IX. Common Issues in Café Accounting

• Inventory waste/spoilage

• Cash theft or errors

• VAT

• Tax Accounting …

X. 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