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The accounting cycle consists of a series of steps or processes that businesses follow to record, analyze, and report their financial transactions. Here are one example each of the various steps in the accounting cycle:
1. Step 1: Analyzing Transactions
This is the initial step in the accounting cycle, where all financial transactions are reviewed and analyzed to determine their impact on the company's financial position. For example, if a company purchases inventory on credit, the transaction is analyzed to identify the increase in inventory and the corresponding increase in accounts payable.
2. Step 2: Journalizing
In this step, the analyzed transactions are recorded in the general journal. A journal entry is made for each transaction to document the specific accounts, amounts, and dates involved. For instance, in the previous example, the journal entry would detail the increase in inventory and the corresponding increase in accounts payable.
3. Step 3: Posting
After journalizing the transactions, the next step is to post the entries into the general ledger. The general ledger is a comprehensive record of all accounts maintained by the company. Each journal entry is posted to the respective accounts in the ledger. Following our example, the increase in inventory and accounts payable would be posted to their respective accounts.
4. Step 4: Trial Balance
At the end of an accounting period, a trial balance is prepared to ensure the equality of debits and credits. The trial balance lists all the accounts from the general ledger along with their debit or credit balances. This step helps in identifying any errors or discrepancies in the recording or posting of transactions.
5. Step 5: Adjusting Entries
Adjusting entries are made at the end of the accounting period to account for any accrued expenses, unearned revenues, prepaid expenses, or other adjustments required for accurate financial reporting. For example, if a company has earned but not received revenue, an adjusting entry would recognize the revenue and create a related accounts receivable.
6. Step 6: Financial Statements
After adjusting entries, the financial statements are prepared. The main statements prepared during the accounting cycle include the income statement, balance sheet, and cash flow statement. These statements provide a snapshot of the company's financial performance and position, summarizing revenue, expenses, assets, liabilities, and equity.
7. Step 7: Closing Entries
At the end of the accounting period, temporary accounts, such as revenue, expense, and dividend accounts, are closed. Closing entries transfer the balances of these accounts to the retained earnings account, resetting the temporary accounts for the next accounting period.
8. Step 8: Post-Closing Trial Balance
Finally, a post-closing trial balance is prepared to ensure that all temporary accounts have been properly closed and that the debits and credits are still in balance. This trial balance is created after closing entries have been made and only includes permanent accounts.
These are just examples of the steps involved in the accounting cycle, and the actual processes may vary depending on the specific accounting practices and systems used by different organizations.
βπ» What Level are you now ?
Based on the current international accounting standard(IAS), balance sheet is now known and called STATEMENT OF FINANCIAL POSITION.
STATEMENT OF FINANCIAL POSITION
Is that component of financial statements which shows the summary of all the assets and liabilities of a business organization.
SECTIONS OF A STATEMENT OF FINANCIAL POSITION
1. ASSETS: This is further divided into two namely:
a) Non-current assets, and
b) Current assets.
EXAMPLES OF NON-CURRENT ASSETS
1. Land and building
2. Plant and Machinery
3. Motor vehicles
4. Office machines
5. Furniture & fittings, etc
NOTE: The above are TANGIBLE ASSETS which can be seen physically.
INTANGIBLE ASSETS: Trademarks, patents, copyrights, goodwill, etc.
FICTITOUS ASSETS: promotional expenses, preliminary expenses, discount of sale of shares, etc.
CURRENT ASSETS:
These are assets that change their forms or values within 12 months in a business. Examples: inventories, receivables, cash balance in the bank, cash balance in the office, prepayment, etc....
LIABILITIES
This is the second section of a statement of financial position: There are two classes of liabilities namely:
CURRENT LIABILITIES
These are financial obligations that will fall due within 12 months. Examples: trade payables, bank overdraft, accrued expenses, tax liabilities, short term loans, etc.
NON-CURRENT LIABILITIES
These are fin. obligations that will fall due after 12 months. Examples: Debenture stocks, long term loans, Hire purchase creditors, etc.
EQUITY:
Equity is that capital of a business which forms a part of a liability section in a balance sheet.
EQUITY IN A LIMITED LIABILITY COMPANY
1. Ordinary shares
2. Preference shares
EQUITY IN SOLE PROPRIETORSHIP & PARTNERSHIP
It is called CAPITAL.
PURPOSE OF PREPARING A BALANCE SHEET
1. To know the financial position of a business entity
2. To know the networth of a business entity.
ααααΌα’αααΈααααααααΆαααααΆααααααΆααααααΆα ααααα αΆααααα α§α % αααααΆαααααΆαα·α α.α.α. ααΆααααααΈαααααΆαααΌαα
βπ» Accounting Equation
ADVANCED EXCEL KEYBOARD SHORTCUTS
What is the rule of debit and credit?
Debit and credit are used to record financial transactions in double-entry bookkeeping. The rule to remember is called the "Chart of Accounts," which sets out the guidelines for recording transactions correctly. Here are the basic principles:
1. Debits (Dr) increase assets and expenses, and decrease liabilities, revenues, and equity.
2. Credits (Cr) increase liabilities, revenues, and equity, and decrease assets and expenses.
3. Each transaction must have at least one debit and one credit, ensuring that the accounting equation (assets = liabilities + equity) remains in balance.
4. The left side of an account is the debit side, and the right side is the credit side.
5. Debits are typically recorded before credits in ledger accounts.
α’αΆαααααααα ααααα·ααααα αΈααααα π¬
αα·αα αααααααααΆαααααααααα αΆααα αααα αΆαααααΆαβ αα·ααααααααΆααα ααΆααααQR Code ααααΈααααΆαααααα½α ααα αααααααΆααααααααΈαααα»αα αα»α α’αΆα αααααΆαααΆαα ααΆαα½αααααΆααααΆαααΆααααααααα ππ
βπ» αααααααααααααααααα ααααααααα αα·ααα·αααααΆαα
αααΎααααααΆαααΆαα
αααα αα
ααααααααΎαααααΎααΆααααααααΆ !
of Debit and Credit
ααΎααααα’αΆααααΆααα‘α¨ααααααααα»ααΆααΆαα’αααΈαααα? ααΎα’αααΈαα
ααΆααΆααααααΆααααααΆαααααααα? α αΎαααααΎααΌα
ααααα
α±ααα
αααΌααααααααααα½αααΆαααΆαααΆααααααΆαα?
------------
ααΆααααααααα’αΆααααΊααΆααΆαααααα·α
αα
αααααααααααααααααΌα α¬ ααααΆαααααΆαααααααααΆααΆα
αααααααα ααΎααααΈαα½αα
αααα ααΆαααΆα αα·α α’αα·ααααααΆαα»ααΌαα·α αααααΆαα·α
αα
αααααΆαααααααααΆαααααααααα»αα ααΆααααααΌαααααααα ααΊααΆααΆαααααΆαααααα αααα·α α¬ααααΆ α αΎαα’αααααΆααααααααΊααΆα’αααααααΎααααΆααα
α»ααααααα αααα αα·α α’αΆααααΆααααααααα»αααααΆαααααααΆ βααααβ αααα
αααααΆαααααα·α
αα
αααααααααΆαααααα αα·αααααααααΆαααΆαααααααα·α
αα
ααααΌααααααΆααΆα
αααααΆαα α¬ααααα»ααΌααααααα
ααΆαα
αααΆααααααα #αααααααΆαα α¬ #ααΆαααααΆααααΆαααααααΆαα αααα‘αα βα’αΆααβ αααα
αααααΆαααααα·α
αα
αααααααααΆαααααα αα·αααααααααΆαααΆαααααααα·α
αα
ααααΌααααααΆα
αααααΆαα α¬ααααα» ααΌααααααα
ααΆαα
αααΆααααααα #ααααααααα ααΆαααΆαααααΎααααΆαααααα·αα¬ααααΆααααα ααααααα αΎα α’αΆααααα’αΆα
ααααΌαααΆαααα α
ααΆααΆααααααααααα
αααααΆααααα½αααααΆαααΈααα’αααααααααα»αααααααΆααααααααΆααα
αααΆααααΆααΆααααΆααΌααΆααααΆαα’α α‘α§ ααΆααα·ααααΆ αα·α ααααααα±ααααΎαα’αΆα
ααΉαααΆαααααα
ααααα»ααΆααΆαα‘α¨ααααααααααα½αααΆαα
α‘. ααααααΎααααΆααα
αααα (Tax on Profit) α ααααααααααααααΎα’αααααΆαααααααα·ααΆαααα (αααααααααα
ααΎααΉαααΈααααα»ααΆ) α
ααααααααΆααα
αααΌααααααααααα»ααΆ αα·αααααΆαα α
αααΌαααααααααααα αααααΆααα’αααααΆααααααα’αα·ααΆαααα (ααααααααα
ααααα»ααΆ ααα»ααααααααΈα’αα·ααΆααααααααα
ααααα»ααΆααΎαααΈα‘α¨α’ααααααΊααΉαααααΆαααΆαα·ααΆαααα) ααααααΎααααΆααα
αααααααααααααΎααααΆααα
αααΌαααααα ααααα»ααΆααα»ααααααααααΆααα
αααααααααΆαααααα ααΊααΆααααΆααα
αααααα»αααααΆαααααΈααααααααΆααα’ααααααααα·ααααα·ααΆαα’αΆαααΈαααααααααα αααααααα½α αααα
αΌαααΆααα
ααααααΌαααααααααααα
ααΆααααα»αααααααα»ααααααα’αΆααΈααααα α¬αα
ααααααα
αα α’αΆααΈαααααααααααΆααααααΆαα α
αααΌαααΈαααααααααααα α·ααααααααα» α¬ααααααααααααα·αα·αααααΆαααααΆαααααααααα½α αα·ααα½α ααΆαααα ααααΆααα
ααααααΆαααααααααα½α αααα
αΌααααααααΌαα
ααααααΌαααααΆααα’ααααΈα’α
αααααααα ααααααα α·αααα ααααα» α¬αααααααα·αα·ααα ααααααααα
ααΆαααααΈααααα·ααααα· ααΆαααΆααΆαααα
ααΈααααα·ααααα·ααΆαα’αΆααΈαααααα ααΎαα’αΆα
ααΉααααΆααα·ααααΆαααΈα’ααααΆααααααΎααααΆααα
αααααααα
αΆαααααΆαααΆαααΆααααΆα’α ααα
αααΆααααααΈααΈααΆαααΎααααα
α’. ααααΆαααααααααααααΎααααΆααα
αααα (Prepayment of Profit Tax)α ααΆαααα ααααΆααααααΆααααααααΎααααΆααα
ααααααΆαααααα·ααα½αααΆαααααααααα·αα·αααααΆααααααααααααααα·αααααααααΆαα αααααΆααααααααΎααααΆααα
ααααααΆαα’ααααΆ α©% ααΆαααΆαααααα·α
αα
αααααααΆααααααααααα
αΆααααααααΆααααααααΎααααΆααα
ααααααΆα α’ααααΆ α‘% ααααααααα·ααα½ααααα
αΌαααΆααααααα’αΆααααΆααα’αααααααααα’αΆααααΎαααααααααααααααααααα
ααΆααααα»ααααα»αα ααααΆαααααααααΉαααααΌαααΆαααααααΆααααααΈααααααΎααααΆααα
αααααα
αααααααΎααΆαααΌααΆαααααα
αΆαααααΆαα
α£. ααααα’αααααααΆ (Minimum Tax) α αααααααααααΌαααααααα’αααααΆαα ααααααΆααααααααααααααΆα ααΎαααααααααααααα·αα·αααααΆααααααααααααααα·αααααααααΆαα ααΆαα’ααααΆ α‘% ααΎααααα αααα
αΆαααααΆααα½ααααααΌαααΆααααααα’αΆααααΆααΆααααααααα’αΆααααΎαααααααααααα αααααααααααΌαααααα
ααα ααΌααΆααααααααΎααααΆααα
αααααααα
αΆαααααΆα α αΎαααα’αΆα
ααααΌαααΆαααΆααααααααααααααααΎααααΆααα
αααααααα
αΆαααααΆαα
α€. ααααααΆαααα»α (Withholding Tax)α ααααααΆαααα»α αααα
ααΎαααααααααααΌαααΆαααΆαααα»ααααα’αααααΆαααααααα·ααΆααααααΎααΆαααΌααΆαααα½αα
ααα½ααααααααΎα‘αΎαααΆααΆα
αααααΆαα α¬ ααΆααααα»α²ααα’αααααΆαααααααα·ααΆαααα αα·αα’αα·ααΆαααααα’αααααΆαααααααα·ααΆαααααααααα’αΆααΈαααααααΆααα’ααααααΌααααααΌαααααααΆαααα»αα ααααααΆαααα»αααααααααΌαααΆαααΈααααΆαααα αα½αααΆαααΈαααααααααααα’ααΌααΈ αα½αααΆαααΆαααααΈααΆααααααααα»αααααΆαααα α
αααΌαααΈααΆαααααΆαααα·αααααααΆααΆα αα·α αααΆααΆαααΆααααΆαααΆαααααα αα·α αα·αααααα ααααΌαααααα
α²ααα’αααααΆααααααΆαααααααΆαα
α₯. ααααααΎααααΆαααααααα (Payroll Tax)α αααααααααΆαααααααα
αΆααααααααααΎααααΆαααααααααααααΌααααααα»ααααααΆαααα½ααααα»ααααααααααααααΆα ααααααααααααΆαααααΎααΆαααΆαα ααΌααααααα»αααααα·ααΆαααααα
αααα»αααααααΆααΆααΆα
αααααααα»ααΆ ααααΌαααΆααααααααΎααααΆαααααααα α
ααααααααΆαααααααααααααααααα»ααΆαα·αααααΆααααααααααααααααααα ααΌαααααα’αα·ααΆααααααααΌαααΆααααααααΎααααΆααααααααα
αααα ααααΆαααααααααααααααααα»ααΆα αα ααααΆααααααΆαα·αααα ααααΌαααΆαααΆαααααα·α
αα
ααΆαααα»αααααααΎααααΆαααααααααα
αα»αααα ααΎαααααΆααααααααα±ααααααα·αααα·α αα·ααααααααΆαααααααααααΌαααααααΆαααΆαααΎαααααααΆαααΊααααα»ααα
ααααααΈ α‘α₯αααααααααΆαα ααΈαααααααααΆααααααααααααΌαααΆαααΎαα
ααααααΎααααΆααααααααααααΌαααΆαααΆαααα»αααΆαα’ααααΆα’α % ααααΉαααααΆααααααΌαααΎαα±αααα»αααΆαααΆαααα»αα ααααααΆαααα»αααα ααΊααΆααααα
α»ααααααααααααΆαααααααααααααΆααα’αα·ααΆααααααΆα’αααααα½αααααΆααααααααα α
ααααα’αααααααααααααααααααΆααα ααΆαααα αα ααααΆα αααα»αα αα»αααααΌαααΆαααα»ααα·ααααααααΆααααααααΆαα’ααααΆ α’α % αααααααααα»αααααα’αααααααααααααααααααα ααΆααααααα±αααα·αααα·αααΆααα’ααα αααααααα’αααααααααααααααααααΊααΆαααααααΈααααΆα αα½αααΆααααααα’αΆααααΆααα’ααα
α¦. α’αΆααααΎααααααααααα(Value added Tax/VAT)αα’αΆααααΎααααααααααα ααΊααΆα’αΆαααααααααΌααα·αααααααααΎαααααααΎαααααα·ααα α¬ααααΆααααααΆααα’αΆααα αΎαααααααα
ααΎααΆαα
αααΆααα·αααααα’αααααααΎααααΆααα
α»ααααααα α’αΆαααααααααΌααααααΌαααΈααΆα αααααα’αΆααΈααααα αα·αααΆαααΆαα
αΌαα
ααΌαααααααα’αΆααααΎααααααααααααααα·ααα·αααααααΆαα
αΌα = (ααααααα·ααααααα + ααααααΆαα
αΌα) x α‘α % (α
αααααααα·αααΌαα
αα·αααΆααα’αΆαααα·ααα) / = (ααααααα·ααααααα + ααααααΆαα
αΌα + α’αΆαααα·ααα) x α‘α % (α
αααααααα·αααΌαα
)
α§. α’αΆααααΎααααααα·ααα (Special Tax on Certain Merchandise and Services) α αααα
αααα’ααααΆα’αΆααααΎααα·ααα αα·α ααααΆαααααα·αααααΌα
ααΆαααααα
β’ α£% α
αααα ααααΆααΌαααααααααα»ααα·ααααα
αααα»α
β’ α₯% α
αααα αααΈαααα
β’ α‘α % α
αααα αααα»αααααααα αα ααααΆααααΆααα αααααααααααΆαααΆαα·α’αΆαααα»α αα·α ααααααααΆαααΈα αααααα αααααΆαα ααααααΆααααααα»ααΆαα»ααΎαααΎααααΈααα·αααααααααΆαααΈα
β’ α’α % α
αααα ααΆααΈ
β’ α£α % α
αααα ααααΆααα
β’ α£α₯% α
αααα ααααΆ
ααΌαα ααα»αααααΆααΈ ααααΆααα αα·α ααααΆ ααααΌαααΆααα’αΆαααα·ααααααα»αα’ααααΆαααααααΆααα»ααααα·α αα·αααααΆαααααα αααααΆααααα·αααΆααααΈαα»αααα ααΆααααααααΆααααααΆαααααα’αααααααΎααααΆααα α’αΆαααα·αααααααΌαααΆαααααΆααΆαααΌααααα ααααΌαααααααααα·ααααααααα·αααααααΆαα
αΌα ααΆαααααααα»αααΉαα’ααααΆα’αΆαααα·αααααΌα
ααααααααΆαααΎα
α¨. α’αΆααααΎααααα (Tax on Gross Sales)α ααΆαααααααααααααααα αααααααΌαααΆαααααααααΈαααααααΆαααααααα·α
αα
αααααα ααΌα
ααΆ ααΆαα·ααααααα ααα·ααααα α’αΆααΈααααα αα·αααααΆααααα α’αΆααααΎααααααααααΌαααΈα’αααααααΎααααΆαα αα·ααααααΌααααααααα’αααααα α α’αΆαααααα’αα»αααααα α
ααααα’αααααΆααααααααΆααααααα
ααΆαααααα»ααααααα’αΆαααααααααααααααΌααααααΆαααααΆααααααΆαα’ααααΆαααααα’% ααααααααααα
αΆααα αα·αααααΌαα’αα»αααααα ααΎα’αααααΆααααααααα ααα
ααΆα α
α©. ααααααΎαααα½ααααα αα·α ααΈ (Tax on Property Rental)α αααααααααααΌααααααΌαααΈαααααα·αααα·αα α¬ αα·αααα·αααααααααααααα·αααα·ααα α’ααααΆααααααΎαααα½ααααα αα·αααΈααααΌαααΆααααααααααΎααΉα α‘α %ααααααΆαααααα½ααα»αα ααααΆαααααα½ααα»α ααΊααΆααααΆαααααα½α αααααΆαα
α»ααα·α
αα
αααααΆ α¬ααΆααααααααααααΆαα½αα’ααααα½αα
α‘α . ααααααααααα·α (Stamp Duty)α ααΊααΆααααααα αααααααΎαα·αα·αααααααΆα αα·αα·ααα»ααΆααΆα αα·αα·ααααα
αα»ααΆααΆα αα·αααΎααααααααααΆαα ααΆααααααΆαα·ααΆα ααααααααα’αα»αααα αα·αααΆααΆαααααααααααα·ααααα’αα»ααααΉααα αα·α α αΆαααααΆααααΆαα’αΆααααΆααααΆαααααααα·α
αα
ααα½α α¬α
αααα·αα·αααααΌα ααΆααααααααααααα·αααααα·αααΆααααΆααααααααα ααααααααααα·α ααααΌααααααΆαααΆααα·ααααααΉαααααααα·α α¬ααΆαααΆααααααααΆααααααΆαααααα
αααααααΆααααα αααααααααααΈααααα½αααααα αα·α
αα
αα·αα α·ααααααααα»αααααααααα αα·ααααααααααα’αα»ααααααΆααααααΌαααααααααααα·αααααααααΆαα αααααΉαααααααα·αααΈαα½ααααΆαααααα α‘α α ααα α’α α ααα α₯α α ααα α‘,α α α ααα α’,α α α αααα ααααα½αααααααα·α
αα
αα·αα α·ααααααααα»ααΊααΆα’αααααΆαααΆαααααααα·α
αα
αααα½αααααααα»αααΆαααααΎααΆαααααα»ααααααααΉαααααααα·αα
α‘α‘. αααααααΆααα(Patent Tax)α ααΆαααααααααααΎαααααααα»ααααα
αΆαααααΆααααααααΌαααααααα»αα’αα‘α»ααααα
αΆααααααΎαααΈαααα ααΈ α‘ ααααΆαααααααααΈ α£α‘ αααα·ααΆααΆαααααΆααααααΆαα αααααΆαααα ααααΆα α¬ αααα»αα αα»ααααααΎαα
αΆααααααΎααααααα’αΆααΈααααα ααααΌαααααααααααΆαααααααα½αααααΆα ααααα·αααΎα
αΆααααααΎααααααα’αΆααΈααααααααα»αααααααα¦ααααΎαααααΆα α¬ ααααααααααΆαααααΆαααααααΆαααααΆα ααααα·αααΎα
αΆααααααΎααααααα’αΆααΈααααααααα»αααααααα¦ααα
α»αααααΆαα αα ααααΆα α¬ αααα»αα αα»ααααααΆαααΆααΆ ααααΆαα αααα
ααα αααααΆα αααααΆαααα»ααααα’αΆααΈααααααααα½α αα
αααα»αααααα α¬ αααα»ααααα½α αα·αα
αΆαααΆα
αααααααααααΆααααααααααααΆααα ααα»ααααααΎααΆααα»ααααα’αΆααΈααααααα»ααααααΆ α¬ αααα·ααα
αααα»αααααα/αααα»ααααααααααΆ ααααΌαααααααααααΆααααα
ααΆααα»ααααααΈαα½αα αα·ααα
ααΆαααααα/αααα»ααααα‘αααααΈααααΆα ααααα·αααααΆαααααααααΆαααααααΌααααααΆαα
αααααα»ααααααΆαα¦ααααΈααΈαααααΆαααααααα½ααα·ααΆαααααααααααααααΌααααααααΆαααααααΆαα’α α‘α¨α
α‘α’. αααααααααΆααααααΆ (Transfer Tax)α αααααααααΆααααααΆααΊααΆαααααααααΆααΌαα
αα
ααααααααααα»ααΆααΎα αααααααααΌαα
ααααααΆαααααααααααα·αααα’α
αααααααα α¬ααΆαααααααααααααααα ααΆααααααα
ααααααΆαα αα»α αα·α
αα
αααααΆαααααααααααααα·αα¬ααααΆααααααααΎααα·ααΆαααα αα·αα·αααα·αα»αααα·ααααΈαα·αα»ααααα α’αααααΆααααααααααΌαααΆαααΆαααααα·α
αα
ααΆαααα·αα·ααααααΆα αα·αααααααααααααΆααααααΆα’ααααΆαα
ααααααααααααααα»ααααααα α£ααα ααα»αααααααααααααΆααααααΆααααΌαααΆαααΎααααααααΈααααααΆαα’α
ααααααααααΈαααααΆαα·ααΆα ααΆαααα½ααα·αααα·ααααααααΆαα·ααΌα
ααΆαααααΆααααα α¬ αααααα·αααα ααΆαααααααααααα·αααα·ααΆααααα·ααααααααααααααααααααααΆααα‘α₯α αααα ααΆαααΈααααΆαα’α α’α ααΆααααααΆαα·ααΆαααααα»ααΆααΆααααααΆαααΎαααααααααααααΆααααααΆαααααΆααα’ααααα·αα’α
αααααααααααααΆααααααααΆαααΆα α§ αααΊααα»ααααΆααα ααααα’αΆαααα·α αααα»ααααααααα½αααααΆα ααααα·αααΈαα αα»αααα ααααΆα α’α α’α αααααααααΆ ααααΆα α’α α’α‘ αααααΆαααααα»αα αα»αα’αα·αααααααααα
ααΆα αααααΆαα
α»ααααααΈα α’ααααΆαααα αα·αααΆαααααααααααααααΆααααααΆ ααΆααααα»ααααααΆαα¦αααααααΆααααα₯α α§ααααΈααΈααΆααααααΌααααααααααΆααααααΆα
α‘α£. ααααααΎααΈααααΈαα·αααααΎααααΆαα (Unused Land Tax)α αααααα·αααα·ααααααΈαα·αααΆαααααΎααααΆααααααΌαααα½ααα»αααααΌαααΎααΆααααααααααΈααααααααααααααααΎααΈαα·αααΆαααααΎααααΆααααααΌαααααΆααΆαα’ααααΆα’% αααααααααΈααΆαααΈααααΆαααΈααααααΆααααααααα
ααΆαααααααΈαααα»ααα½αααααααααΆααα αα·ααα·αααΆαααααα αααα»α αα·ααααααααΈαα½αα ααααααααααΆααΆααααααΆα ααααααααααααΆαααΆααααααααΈαα·αααΆαααααΆααααααΆααα
α‘α€. ααααααααααΆα (Slaughter Tax)α ααΆααΆααα·αααααααααααΎααΆαααααΆααααααααααΆα
αα ααααΌααααααΆααααΆααααααααααΆαααααα»αααααΌαααΆαααααα’αα»αααααααα‘αΎα ααααααααααααααΆαααΆααααα»αααααΆαααα αααααΆααααααΆαα·ααΆαααΆαααααα
αα»αα
ααα
αΆααααΈααααΆαα’α α‘α¨ αααααααα
α’ααααααααΆαααααΆαααΆααα’ααααααααΎααΆααααααααααΎααααΆααα
αααααα·αα
α‘α₯. ααααααΎαααααααΆαααΉααααααΌα αα·α ααΆααααα·α (Tax on means of Transportation)α α’ααααΆαααα αα·α ααααααααααααααααααα½αααααααα·α
αα
αα·α α α·ααααααααα»α
α‘α¦. α’αΆααααααΆαααα
(Accommodation Tax)α α’αΆαααααααΊααααΌαααΆαααααα αα·ααααααΌαααΎααΆαααααΆαααα
αααα»ααααααΆααΆα αααααΆαααααααααα»ααααααααααααααΆα αααααΆαααα»αααααααααααα·ααΆααααΆαααααααααΆαα· αααααααααααααααΆα ααΌα
ααΆααΆαααααα»αα¬αα·ααααΆααΆααΆααααααΆαα―αααΆαααααα’αααααΆααααααΆαααααααΆαααααα»ααΆααΆααααα αΆαααΆ α’αΆααααΎααΆαααααΆααααααΌαααΆααααααααΆαα’ααααΆα’% ααΎααΆαααααΆαααα
αααα»ααααααΆααΆα ααααααααΆαα αααα»αααααααΆααΆααΆα
αααααααα»ααΆα α’αααααΆαααααα αααααααΎααΆαααααααααααααααΆααααΆαααα
ααααΌαααα½ααα»αααααΌααααα»αααΆααααααααΆααα’αΆααααα ααΌαααααααΆαααΆαααΎαααα αααΆαααΊααααα»αααααΉαααααααΈα’α αααααααααΆααααΈαααααααΆαααΆαααααααααααααααααΆααααΌαααααΆααα·αααΆα’αΆαα ααΊααΆααααααααααααααΆαααα
αααα»ααααααΆααΆα ααααα½ααααα
αΌαααΆαααααα-α’αΆαα αα·αααααα»αααααΆαααααα ααα»ααααααααΌαααΎααααα’αΆααααΎααααααααααα αα·αα’αΆααΆαααααΆαααα
αααα½αα―αα
α‘α§. α’αΆααααααααΊααΆααΆααα (Public Light Tax)α α’αΆαααα½αααααααααααΌαααΆααααααα’ααααΆα£ααΆαααααΎαααααααααΆααααΆα ααααΆααααααααααααα»ααΆααααα αα·α ααΆααΈ αααα»αααααααΆααΆααΆα
ααααααα»ααΆ ααΎααααΈααΆαααααααααααααα·ααΆααααΆαααααααααΆαα· αααααΆααααααααΊααΆααΆααα αα
ααααααΆααΆααΆα
αααααααα»ααΆα
α‘α¨. ααααααΎα’α
αααααααα (Tax on Real Property)α ααΆααααααΌαααααααααΌαα’αα»ααααα
ααααα’α
αααααααααα
ααΌααΆααααααααααααα»ααΆα αααααααααααΌαααΆααααααΌααααα
αΆαααααΆαααΌαα’ααααΆα ,α‘ααΆααααααααααα’α
ααααααααα αααααα’α
ααααααααααΉαααααΌαααΆααααααααΆαααααααα
ααΎααΈααααΆαα αΎαααααΌαααΆαααΆαααααααααααααααααΆαααΆαααααα α’α
ααααααααααα
αααααααΆααααααααα½αααααααα·α
αα
αα·αα α·ααααααα»αααα»αααααα
αααα»αααα αΆαααααΌαα
αααΆαααααααΆααααααααααααααΎα’α
ααααααααααΆααα‘αΆαααΆααααααα·ααα
ααΆααααααααααααΆαααααΆαααααα»α αα·ααααααααααααΆαααααΆαααααααααΆαα»ααα·αα
αααααααααααααααααααΌα
ααΆααααΆαααααα»α αα·αααΈαααααα·αααΆααααΆααααααααααααα’α
ααααααααααΆααααααααΆαααααα’αΆα
ααΆαααΌα
ααΆ ααΈ αααα αα·ααααααααΆααΆαααααΆααααααααΆααααΆαα½αααΈαααα ααΌααααααΆαααααααααΆ α’α
ααααααααααΆαααααααα»αααααΆααα’α
αααααααααααααΆααααααααα»αααΎαααΈα‘α α ααΆααααα‘αΎααα
αααααααΆαααΆααΆαα’α
αααααααααα½αα
ααα½αααααΌαααΆαααΎααααααααα·ααααααΌαα²αααααααααααΊ ααΈααα·αααα ααΈαααααα·αααα·αααααααα ααΈαααααα·αααα·ααααααααΆαααΌα ααΈαααααα·αααα·ααααα’αααααΆααααα
αααααΆαα·ααΆα α’αααααΆαααΆαααΆ αα·αα’αααααΆαααααα»αααααα
αα½αααααααααααααααααΆ ααΆααααααααααΆαααΆααααααΆααααΆααα’αα»αααααΆααααααΆαααααΆαααααΈααΆα αα·α αααααα ααΆααααααααααΊααΆααΌαααααΆαααααΉαααααΆααααααΎααααα ααΆααααΈααααΌα ααΊ ααααααΆαααΆαααααα·α
αα
αααααΆαααααΆααααααΆαα αα·αααΆαααΆαααααα·αα»ααααααααααΆαα ααααααΆααααΆααΆααΌαααααΆααΆααΆααααααααΆαααα αααα α
αααααααααααα·αααΆαααΆαααααα·α
αα
αααααααααΌααααααα
αααΌααααααΆαααα½αααααΈααΆααααααααααΉαααααΌααααα
ααααΎααααΆαααα
αααα»ααα·α
αα
ααΆααα α
αΆαααΆα
αααΌα
ααΆ ααΎαααααΆααααααΌααααααααΈααΆαααΆα , ααΎαααααΆααααααΌαααΆα αΆααααααΆαααααααΆααα’αΆαα»α, ααΆααααααααΆα, ααΆααααααΆααΆααα, αααααΈαααααα, ααΆαααΆααααααααααΈααΆ, ααΆααααα αααααΆαα
ααΆαααααααααααααααΆα’αΆαα·αα
ααΎαα’αΆα
αα·ααΆαααΆααααααααααααΆαααΆ αααααα
αααΌααααααααα»αααααα·ααΆαααααααα ααΊααΆαααααΈααΆααααααααα ααΎααααΈα±ααααααααααΆαααΉαα
α·ααα αα·α αα·α
αα
αα·αααααααΉαααααααααα»αααΆαααααααααααΆαααΆααααααααΆα ααΆααααααΆαα·ααΆαα
αΆαααΆα
αααααΎααΆααααα»ααααα
αΆαα α¬ αααααα
αααΌαααΆαααααΈαααααα
ααΆ αααααααΆα α¬ ααα·αααααααααΆαααααα·α
αα
ααΆαααΆααααααααα½α αααααααα ααααΆα αααααααααΆα αααααΆααΆα ααααα·αααααΆα αα·α ααααααα·αααα·ααΆαα ααΆαααααα αΎαααΆαααααααααΌαααααΆαααααααααααααααααΆαααααΈααΆαααααα·αα’αΆα
ααααααΆααααΆα αααααα αα·α ααΆααααααΆαα·ααΆααααα»αααΆαα’αα·ααααααααα±ααααΆαααΆαααΈαα
ααααΎαααΏαααΏαααΎααααααα·ααα
ααααΎααααα
αα·ααααα»αα αα»ααα ααααΆαααααα·αααΆαααΆααα·ααα α¬ααΆααααααααΆααααΈα’αααααΆααααααΆαααααααΆαααααα»ααΆ?
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ααααΎαααΆαααααΆααα·ααααα»αα αα»ααα ααααΆα ααΆααααΆααααΆα αα»αααααΆααααααααΆα αααααΆααα αα·αααααΆααα―αααΆαααΌα
ααΆααααααα
α‘. ααααΎαα·αα·αααααΎαα»ααα·ααα ααααΆαααΆααααΆαα
α’. αααααααααααααααΎαα»ααα·ααα ααααΆαααΆααααΆαα
α£. α
αααΆααα
ααα ααααααααΆαααα
α»αααααα
α€. α
αααΆααα
ααα αα·ααααΆααααααα
α»ααααααΈααααααΆα VAT Certificate
α₯. ααααααααα·αααααα»αα αα»α αααααΆαα
α»ααααααΈαα
ααααα½αααΆαα·ααααααα
α¦. ααααΆαααα·αα·ααααααΆααααααααα
αΆααα ααΈααα
α»αααααα
α§. ααααΆαααα·αα·ααααααΆαααααααΎααααΆααα
αααΌααααααΆααααααΆαααΆααααααα
α»αααααα αα·αααααΆααααααααααααΎαα»ααα·αααΆααααΆαα αα·αααΈααΎαααααΆααα αΌααααααααααααΎαα»ααα·α
α¨. ααααΆααααΆαα½α αααααΆααααααααΎαα»αααααααααααααΆααααααΆααΎααΆαααααΎαα»ααα·αααααΆαα
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αααααααα½αααΆαα―αααΆαααααΎαα»ααα·αααΆααααΆαα ααΆααααααΆααααααααα ααααΆαααααα’αααααΆααααααΆα ααΉαααΌαααααΉααα
αα ααααΆαααα
α‘. αααα
αα―αααΆα αα·αα
αΆαααααα ααααΎααΆαααΆααα·ααα ααααΆαααα
α’. ααααΎαα·αα·αααΌαααααΉα ααααΈααΈααΆαα
α»αααααΎααααααα ααααααααα αα
αα ααααΆα
αααααααααΆα’αααΈ ? α ααα»α’αααΈααΆαααΆααΎαααααΌαααΆαα ααααααΉαααααααα ?
αααααΆαα»ααααα ααααΆααααΆααααα αα·αααΆαα»αααααΆααααΆαααΆαααΆαααααα
#α
αααΆααααααααα αα·ααααααααβ
and Auditing Law ααΎααα
αΆααα’αΆααΈααααααα·α αααααααααααααΌαααα½ααα»αααααΌααααααΆα
αααααααααααΆαααΆααααα?
α‘/ααΎα’αααΈαα
ααΆ CIFRS & CIAS , CIFRS for SMEs? ααΎαααααααΆαααΆααααΉαααααΌαααΆαα’αα»ααααβα
αααααααα»αα αα»αααααααααΆαααα?
α’/α’αααΈαα
ααΆ αα ααααΆαααα½ααα»αααααΌαααΆααΆααα αα·ααα·αααα½ααα»αααααΌαααΆααΆααΆααα?
α£/α’αααΈαα
ααΆ αααααααα·αα·ααααααααΆααααααααααααααα·αααααααααΆαα (QIP)
α’αααα’αΆα
ααααΆαααααΆαααααααααΆαα
ααααα
CIFRS ααΆα17βαααααααΆαβ
CIAS ααΆα26αααααααΆα
CIFRS for SMEs ααΆα35βαααααααΆα
#ααΌαααααΆαααααΉαααααααΎα (Basic Cost)
ααααααααα’αααΈαααααααα·αα»αααααααααααααααΆαααααα ααααααα·ααα
ααααααααααααααααα·ααα
αααΆαα ααααΈααΈ ααΆαααΆαα
αααααα α―αα§αααα α αα αα½α
#ααααααααααααααΆαααα
ααα½αα¦ ααααααααααααααααΆ αααααΎααα½αααΉα ααΆαααΌα
ααΆΓ·
1, Financial Accounting (αααααααα α·ααααααααα»): ααΆααααααααα
ααΉαααΆααααααααΆ αα·αααΆαα
αΆααα
ααααααα·ααααα·ααΆααααααΆααα’αΆααΈααααα ααααα·ααααααααΆαααααααΊααΆαααααααααααΆαααΆαααα’α·αααα½ααα
ααΉαααΆααααααΎααααΆαααΆαααα α·ααααααααα»α ααΆαααααΆαααΆαααα α·ααααααααα»ααΆαααααααΆαααΌα
ααΆ ααΆααΆααα»αααααΆα αα·ααααΆαααΆαααααααΆααα
αααΌαααΆααΎαα
=> ααΆααΆααα»αααααΆα (Balance Sheet):
Assets = Liability + Equity
=> αααΆαααΆαααααααΆααα
αααΌα ( Income Statement ):
Net Income = Revenue - Expenses
2, Cost Accounting ( αααααααααααααΎα ): ααΆααααααααααααααααααΆααααααΉαααΆααααααααΆ αα·ααα·ααΆααα
ααΎααααααααααΎαααααα·αααααα ααΆααΌαα
αααα·αα·αααααΎααα
ααΎααΆααααααααα½αααααααααΎαααΆααΎαα
3, Auditing ( ααααααα ): ααΆααΆααααα½ααααααααΆααααααΆαααα
αααα»αααααααα ααααα·αααααΆα’αααΈααΆααα·αα·ααα αα·ααααααααααΆαααααααααααΆα α·ααααααααα»αααααααα»αα αα»αα ααΆααααΎα‘αΎαααΎααααΈααΆααΆααΆααααααΆαα α·ααααααααα»αααααΆααααααααΆ ααΆαααααααΊααααΉαααααΌα αα·ααααααΆααα·ααααααΎααααΈααΆααΆααΆαααΆαααΆαααα α·ααααααααα»ααααΉα ααΊααααΌαααΆααααα
αααααΉαααααΌααα
ααΆααααααααΆααααααααααααΆαααααααα α αΎααααααααααΊαααα
ααααΆα’ααΊ ααααααααααααααα»α αα·ααααααααααΆααααα
α
4, Managerial Accounting ( αααααααααααααααα ): ααΆααΆαα’αα»ααααααααΆαααααα ααΆαααΆααααααα ααΆααα·ααΆα αα·αααΆαααααΆααααααααααααΆαα α·ααααααααα»αα
ααΆααα’ααααααααααααααΎααααΈααααΎααα
ααααΈαααααα
α
α·αααα
5, Accounting Information System ( ααααααααααααααΆαααααααα ): ααΆαααααα·ααΈαααααΆαααααααααααααααααΆαααααααα, ααΆαααααααααααααααΈααααααα αα·αααααααααααααααΈαα»ααααα·αα
6, Tax Accounting ( αααααααααααααΆα ): ααΆααΆααααααααα
ααΉαααΆαααααΎαααααΆααααααΆααααΆαααααΎααΆα αα·ααααα
ααα·αα·ααααααΆααααααααα
αΆααα αα·ααααα
αΆαααααΆαα
#ααΌαα’ααα»α!
======================================
Elite Training Club Financial consultant
ααααα·αα’ααααααΊ α¬αααααααΊαααααα ααΎα’ααααααααΆα
ααα¬αααΆαααΆ? αα·αααΆαα ααΊα’αααααΉαααααΌααααααααΈα²ααααΆα
αα
αααααααΆααααΆαααα½αααΏαα
ααααΌαα
ααααααααα»αααΈαα·α α¬αααα·ααααα»αααΈαααΉαα²ααααΉα ααΎα’αααααααααααααΆα
αα α¬αααΆαααΆ? αα·αααΆαα α’ααααα·αααααΎα’ααα
αΉααα! ααΊα’αααααΉαααΉαααα ααααα½αααααΆααααααΌααααααααΈα²ααααα
α’αααααααααααΌαααΆαααααααααα AA = Attention Affection ααΊααΆαααα
α·ααααα»αααΆαα αα·αααααΈαααα‘αΆαα α’αααααααααααααΌαααΆαααααααααα AAA = Attention Affection Acceptance ααΊααΆαααα
α·ααααα»αααΆαα ααααΈαααα‘αΆαα ααΆαααα½αααααΆαα ααΈα―αααααααααααΌαααΆα C = Compassion ααααΈααααααΆ αα·αα’αααααααααααααα ααΊααααΆααααΌαααΆα D = Direction ααΆαα
ααα’α»ααααα αΆαααααΌαα
α αΎαααααα·αααΎ αα½αααα αΆαααα
αααα·αααααΊααα α
αΌαααααΆααααα’αααα»ααα
ααΆαα½ααα½ααα α αΎαα
ααααααααααααΊααααα’αααα²ααααααΆααΆαααααΊαα!
When a flashlight grows dim or quits working, do you just throw it away? Of course not. You change the batteriesβ¦
When a person messes up or finds themselves in a dark place, do you just cast them aside? Of course not! You help them change their batteries.
Some need AAβ¦attention and affection; some need AAAβ¦attention, affection, and acceptance; some need Cβ¦compassion; some need Dβ¦direction.
And if they still donβt seem to shineβ¦simply sit with them quietly and share your light.
αααααΆαα»ααααααΆααααααααααααααΆααα
FYI
ααΆαααβααΆααααΏαβ α₯ααααΆβααΈβ αααΊαααΆα’α»αΈβ
α‘.β ααΆαβααΈαα·αβααα»αααβ ααααΌαβα
ααβαααβαααααΆαααβαααα»αβαα»αααβααααΆαβ
α’.β ααα»αααβαααβαααβαα·α
β βααααΎβααΆαααΆαβα
αααΎαβαααβαα·αβααΆαβααΌαβααβ
α£.β αααααΈβαααα·ααααα»αααΆααααααβααΆβααβαααβ ααβαα·αβααααΌαβαααααΆαβααααα
βαααα½αβααα
α€.β αααααΆαβαααΆαβααΆβ αααα·ααα½αβααααα
βααΈαααααβααααβαααα½αβα―αβααα
α₯.β ααΆαβα’ααα½αβ ααΊααΆααααααααααααααα
ααΈαα·αααΉαααΆαααΆαααααΆααααααΌααα·αααΆαααΆαααΈαα ααααΎα ααΌααα»αα’αααααααΉα!
αααα½ααΆα αα·αααααααααα ααααα αΆ ααΆαααΆαααΆαααα»α π₯°π₯°π₯°
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Phnom Penh, 18101
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Phnom Penh
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Phnom Penh, 12000
αααααααααααααα½αααΎαααΊαα½ααααααααααααΆαα α·ααααααααα»ααΌααααα’ααα
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Phnom Penh
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Phnom Penh, 12000
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