រៀនផ្ទាល់តាម​ Online ៖ Accounting for Restaurant (គណនេយ្យសម្រាប់ភោជនីយដ្ឋាន)👉 រៀនតែ ១ ថ្ងៃ វគ្គថ្មីចូលរៀនថ្ងៃច័ន្ទទី 08/06/2026 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 នឹងធ្វើការបណ្តុះបណ្តាលទាំងទ្រឹស្តីនិងការអនុវត្តដែលធ្វើអោយលោកអ្នកអាចយកទៅអនុវត្តក្នុងក្រុមហ៊ុនលោកអ្នកសម្រាប់គណនេយ្យភោជនីយដ្ឋាន (Accounting for Restaurant) ចំនុចសំខាន់ៗដែលត្រូវសិក្សារួមមាន៖

I. Nature of Restaurant Business

A restaurant is a service + merchandising business because it:

• Provides services (cooking, serving)

• Sells goods (food & beverages)

II. សង្ខេបសកម្មភាពសំខាន់ៗនៃភោជនីយដ្ឋាន (Activity of restaurant)

1. Revenue from Restaurant(ចំណូលពីការលក់)

•  Food/Meal
• Alcohol ( For example, wine, beer)
•  Other Beverages (coffee, 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 good/meal (for example, meat, vegetable, Ingredients…)
•  Cost of alcohol ( for example, cost of wine, cost of beer)
• Cost of other beverages (for example, cost of coffee, soft drink, drinking water, juice…)

3.How to Make Journal Entry?

 When Purchase (ករណីស្តុកខ្លះយើងអាចទទួលស្គាល់ជាថ្លៃដើមដែលបានលក់ ដូចជា បន្លែ សាច់ ឬ គ្រឿផ្សំពេលខ្លះ ចំនែកឯ ស្តុកមួយចំនួនទៀតដូចជា ស្រា ស្រាបៀរត្រូវទទួលស្គាល់វាជា Inventory (current asset) ចាំដល់ពេលវា លក់ចេញចាំទទួលស្គាល់វាជាថ្លៃដើមដែលបានលក់)

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

Dr. Inventory……………..xxx
Cr. Cash……………………………… …xxx

 When sold

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. Key Accounting Features

• High cash transactions

• Inventory includes perishable items

• Daily sales tracking

• Tips and service charges

• High cost control importance

IV. Chart of Accounts (Here is only simple sample)

🧾 Assets

• Cash / Bank

• Accounts Receivable (if credit sales)

• Inventory:

  • Food Inventory

  • Beverage Inventory

• Equipment (Kitchen, Furniture)…

💳 Liabilities

• Accounts Payable

• Salaries Payable

• Tax Payable

• Service Charge Payable…

💰 Equity

• Owner’s Capital

• Retained Earnings…

📈 Revenue

• Food Sales

• Beverage Sales

• Other Income

📉 Expenses

• Cost of Food

• Cost of Beverages

• Salaries & Wages

• Rent

• Utilities

• Depreciation

• Cleaning Expense…

V. Inventory Accounting (IAS 2)

📌 Types:

• Raw materials (meat, vegetables)

• Work-in-progress (prepared but not served)

• Finished goods (ready meals)

📌 Methods:

• FIFO (commonly used)

• Weighted Average

📌 Formula:

Cost of Food Sold (COGS):

COGS=Opening Inventory + Purchases −Closing Inventory

VI. Revenue Recognition and special cases 

Revenue is recognized when:

• Food is served to customer

• Control is transferred

👉 Based on IFRS 15

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

VII. Cost Control (Very Important) &  Practical Costing 

 Food Cost Percentage:

Food Cost %=Cost of Food Sold / Food Sales × 100

👉 Typical target: 25% – 40%

Practical Costing :

1. Practical costing = material + labor + overhead
2. Examples for practical costing

VIII. A Few Simple Example Transactions

📌 Example 1: Purchase Inventory

📌 Example 2: Record Sales (Cash)

📌 Example 3: Record Cost of Food Sold

📌 Example 4: Salary Expense

IX. Service Charge Accounting 

📌 When collected:

📌 When distributed to staff:

X. Financial Statements (Restaurant Example)

📊 Simple Income Statement Sample

ABC Restaurant
For the Year Ended

• Sales Revenue: $100,000

• Cost of Food: ($35,000)
  👉 Gross Profit: $65,000

• Expenses:

  • Salaries: $20,000

  • Rent: $10,000

  • Utilities: $5,000

👉 Net Profit: $30,000

📊 Simple Statement of Financial Position Sample

Assets

• Cash: $15,000

• Inventory: $5,000

• Equipment: $20,000

Liabilities

• Payables: $8,000

Equity

• Capital: $32,000

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. Common Problems in Restaurant Accounting

• Specific Tax if any
• VAT
• Tax Accounting
• Theft or fraud
• Food waste/spoilage
• Incorrect inventory tracking
• Unrecorded cash sales…

XIII. 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 )

Note:

  “We retain the right to add or remove insignificant parts of the training content, provided such changes do not affect the overall learning outcomes.”

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