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Accounting for Cambodian
เข้าร่วมเมื่อ 18 ก.พ. 2018
Accounting #137: Foreign Currency Transactions with Forward Exchange Contracts (2)
A foreign currency transaction with a forward contract is a binding agreement between two parties to exchange currencies at a predetermined rate in the future. Forward contracts are also known as forward exchange contracts (FECs).
มุมมอง: 399
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Accounting #136: Foreign Currency Transactions (1)
มุมมอง 2792 หลายเดือนก่อน
A foreign currency transaction is a transaction that is denominated in a currency other than the functional currency of the entity involved. These transactions are converted to the functional currency at a later date.
Accounting #135: Break- Even Analysis
มุมมอง 7484 หลายเดือนก่อน
The break-even point as the level of sales at which the company’s profit is zero. To calculate the break-even point (in unit sales and dollar sales), managers can use either of two approaches, the equation method or the formula method.
Accounting #134: FIFO Periodic Inventory Method
มุมมอง 1.1K5 หลายเดือนก่อน
The first-in, first-out (FIFO) method assumes that the earliest goods purchased are the first to be sold. FIFO often parallels the actual physical fl ow of merchandise. That is, it generally is good business practice to sell the oldest units first. Under the FIFO method, therefore, the costs of the earliest goods purchased are the first to be recognized in determining cost of goods sold. (This ...
Accounting #133: Moving - Average Perpetual Inventory Method
มุมมอง 7326 หลายเดือนก่อน
The average-cost method in a perpetual inventory system is called the moving average method. Under this method, the company computes a new average after each purchase by dividing the cost of goods available for sale by the units on hand. It then applies the average cost to (1) the units sold to determine the cost of goods sold, and (2) the remaining units on hand to determine the ending invento...
Accounting #132: FIFO Perpetual Inventory Method
มุมมอง 1.4K6 หลายเดือนก่อน
The fi rst-in, fi rst-out (FIFO) method assumes that the earliest goods purchased are the fi rst to be sold. FIFO often parallels the actual physical fl ow of merchandise. That is, it generally is good business practice to sell the oldest units first. Under the FIFO method, therefore, the costs of the earliest goods purchased are the first to be recognized in determining cost of goods sold. Thi...
Accounting #131: How to record ending inventory understated
มุมมอง 8106 หลายเดือนก่อน
Inventories are asset items that a company holds for sale in the ordinary course of business, or goods that it will use or consume in the production of goods to be sold. The description and measurement of inventory require careful attention. The investment in inventories is frequently the largest current asset of merchandising (retail) and manufacturing businesses.
Accounting #130: Record business transactions
มุมมอง 5107 หลายเดือนก่อน
A business transaction is first recorded in a journal, also called a Book of Original Entry. Your journal keeps a record of all your business transactions, tracking them in chronological order, as they happen. Adding new journal entries is called journalizing.
Accounting #129: Prepare shareholder's equity
มุมมอง 7197 หลายเดือนก่อน
The equity (also referred to as shareholders’ equity) section is one of the most difficult sections to prepare and understand. This is due to the complexity of ordinary and preference share agreements and the various restrictions on equity imposed by company laws, liability agreements, and boards of directors. Shareholders' equity is the shareholders' claim on assets after all debts owed are pa...
Accounting #128: Share transactions
มุมมอง 5787 หลายเดือนก่อน
A corporation is created by law, and its continued existence depends upon the statutes of the jurisdiction in which it is incorporated. As a legal entity, a corporation has most of the rights and privileges of a person. The major exceptions relate to privileges that only a living person can exercise, such as the right to vote or to hold public office. A corporation is subject to the same duties...
Accounting #127: Correct Income Statement
มุมมอง 4137 หลายเดือนก่อน
The income statement is the report that measures the success of company operations for a given period of time. (It is also often called the statement of income or statement of earnings.1) The business and investment community uses the income statement to determine profitability, investment value, and creditworthiness. It provides investors and creditors with information that helps to predict th...
Accounting #126: Adjusting Entries
มุมมอง 9888 หลายเดือนก่อน
In order for revenues to be recorded in the period in which services are performed, and for expenses to be recognized in the period in which they are incurred, companies make adjusting entries. Adjusting entries ensure that the revenue recognition and expense recognition principles are followed. Adjusting entries are required every time a company prepares financial statements. The company analy...
Accounting #125: Accounting Equation, Analysis and Recording
มุมมอง 4388 หลายเดือนก่อน
The accounting equation applies to all economic entities regardless of size, nature of business, or form of business organization. It applies to a small proprietorship such as a corner grocery store as well as to a giant corporation such as adidas. The equation provides the underlying framework for recording and summarizing economic events. This relationship is the basic accounting equation. As...
Accounting #124: Allocating profit and loss and Partnership financial statements
มุมมอง 3708 หลายเดือนก่อน
Profit or loss is allocated to the partners at the end of each period in accordance with the partnership agreement.Bonuses are sometimes used to provide additional compensation to partners who have provided services to the partnership and are typically stated as a percentage of income either before or after subtracting the bonus.A partnership agreement may provide a detailed formula describing ...
Accounting #123: Allocating profit or loss to partner by using interest on CB and salary
มุมมอง 3118 หลายเดือนก่อน
Profit or loss is allocated to the partners at the end of each period in accordance with the partnership agreement.Virtually all partnerships have a profit or loss allocation agreement that must be followed precisely, and if it is unclear, the accountant should make sure that all partners agree to the profit or loss distribution. Many problems and later arguments can be avoided by carefully spe...
Accounting #122: Accounting for the operations of a partnership
มุมมอง 3428 หลายเดือนก่อน
Accounting #122: Accounting for the operations of a partnership
Accounting #121: Accounting for partnership formation
มุมมอง 3359 หลายเดือนก่อน
Accounting #121: Accounting for partnership formation
Accounting #120: Prepare capital statement and financial position statement
มุมมอง 7389 หลายเดือนก่อน
Accounting #120: Prepare capital statement and financial position statement
Accounting #119: Prepare income statement for service company
มุมมอง 7609 หลายเดือนก่อน
Accounting #119: Prepare income statement for service company
Accounting #118: Correcting Exercise Statement of Cash Flows
มุมมอง 1.4K9 หลายเดือนก่อน
Accounting #118: Correcting Exercise Statement of Cash Flows
Accounting #117: Deferred tax asset and deferred tax liability
มุมมอง 61610 หลายเดือนก่อน
Accounting #117: Deferred tax asset and deferred tax liability
Accounting #113: Deferred Tax Liability (1)
มุมมอง 70111 หลายเดือนก่อน
Accounting #113: Deferred Tax Liability (1)
Accounting #112: Overhead Apply and Determine the under or over apply
มุมมอง 29311 หลายเดือนก่อน
Accounting #112: Overhead Apply and Determine the under or over apply
Accounting # 111: Management Accounting Predetermined Overhead Rate
มุมมอง 48311 หลายเดือนก่อน
Accounting # 111: Management Accounting Predetermined Overhead Rate
Accounting # 110: Reversal of an impairment loss
มุมมอง 1.2Kปีที่แล้ว
Accounting # 110: Reversal of an impairment loss
Accounting #108: Prepare Income Statement (1)
มุมมอง 1.3Kปีที่แล้ว
Accounting #108: Prepare Income Statement (1)
Teacher, can you tell me how to name T-account 😊🙏🏼❤️
អរគុណអ្នកគ្រូ🙏ខ្ញុំយល់ហើយ💖😊
I like the teachings of the teacher, thanks for sharing a good video
តើមានគណនេយ្យសម្រាប់ក្រុមហ៊ុនសាងសង់ដែរឬទេ
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អរគុណអ្នកគ្រូ
លំហាតើលេខ៣ លេខ៤ និងលេខ៥ អត់មានប្រតិបត្តិការទេឬអ្នក គឺគេបញ្ចូលទឹកប្រាក់តែម្ដងឬ?
រំលស់នេះ DBM គឺគុណតែ២០%ទេ បើរំលស់ DDBM ទើបគុណនឹង២
ជំរាបសួរ អ្នកគ្រូខ្ញុំសុំសួរមួយ បើសិនទ្រព្យយើងទិញមកក្នុងខែ6តើយើងគិតរំលស់មួយឆ្នាំពេញ ឬ គិតចំនួន7ខែ? និងមួយមួយទៀតយើងទិញក្នុងខែយើងគិតមួយខែពេញយើងទិញចាប់ពីថ្ងៃទី1ដល់ថ្ងៃទីប៉ុន្មាន?ហើយមិនគិតរំលស់ក្នុងខែទិញចាប់ពីថ្ងៃណាដល់ថ្ងៃណា? អគុណអ្នកគ្រូ!
អរគុណអ្នកគ្រូ សូមអ្នកគ្រូចេញវីឌីអូទៀតមកអ្នកគ្រូ
សុំសួរ១មកអ្នកគ្រូ Unit of activity គណនាដូចម្តេចទើបឃើញតាមឆ្នាំនីមួយៗចឹង
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Thanks for sharing such valuable information! I have a quick question: My OKX wallet holds some USDT, and I have the seed phrase. (alarm fetch churn bridge exercise tape speak race clerk couch crater letter). How can I transfer them to Binance?
🥰🥰
អរគុណអ្នកគ្រូ បើអ្នកគ្រូមានវគ្គខ្លីខ្ញុំចាប់អារម្មណ៏ចង់រៀន
Today, there's so many tips techniques and tricks that it's sometimes hard to know where to start. But it's not rocket science to get your man shivering with ecstasy just by changing the way you talk. As simple as this sounds, maybe try escalating it a step at a time, go’ogle something like Words of Desire by Celestine Dessike to sneakily crawl into his mind and let it build on from that.
បាទជំរាបសួរ អ្នកគ្រួចំនុចចុងក្រោយត្រង់discount on bond មិចបានជាយើងត្រូវយក ៥០០ ចែកនិង ១០ឆ្នាំវិញចឹង បើរយះពេលមានត្រឹម៥ឆ្នាំហ្នឹងតាមសម្មតិកម្ម សូមអ្នកគ្រូជួយពន្យល់ផង អរគុណអ្នកគ្រូ។ នៅvideo #18
អ្នកគ្រូ Deferred Income Tax in adjustment for non-cash in Operating Activities, in statement of cash flow, Is it Deferred tax liability, or else? Kindly help explain. Thanks
អ្នកគ្រូសុំចេញវីដេអូ work sheet មួយមកអ្នកគ្រូ🙏🏻🩷
សួស្តីអ្នកគ្រូ ការពន្យល់របស់អ្នកគ្រូល្អណាស់ ប៉ុន្តែខ្ញុំឆ្ងល់នៅឧទាហរណ៍ទី1 អ្នកគ្រូថា ចូលនៅក្នុងឃ្លាំងរៀបទំនិញនៅសល់តែ 200$ ប៉ុន្តែហេតុអ្វីបានកត់ត្រាកែតម្រូវ 900$ សូមជួយពន្យល់ផងអ្នកគ្រូ អរគុណច្រើន 🙏🏻🙏🏻🙏🏻
សុំសួរអ្នកគ្រូ មួយ ពេលយើងទិញវត្ថុធាតុដើម ឧទាហរណ៍ ទិញការ៉ូ តើការកត់ត្រាការទិញការ៉ូនោះ ជាវត្ថុធាតុដើម (raw material ) ឬកត់ត្រាវាជា ស្តុកនៃការ៉ូ ពេលដកប្រើទើបធ្វើការ adjustment វាចេញ?
សួស្តីអ្នកគ្រូ តើអ្នកគ្រូអាចបង្ហាញពីរបៀប Accrualចំណាយត្រលប់មកក្នុងខែវិញ ដែលបានភ្លេចកត់ត្រា?
Hi professor I have a query of cost accounting topic how can I co-ordinate with you??
Thank you Teacher for clearly explained. I understood DTL now.
សូមអរគុណអ្នកគ្រូ ចំពោះការពន្យល់ច្បាស់ៗ ខ្លីខ្លឹមល្អ
អ្នកគ្រូតើពេលណាអ្នកគ្រូពន្យល់ដល់ HR Payroll ? អរគុណអ្នកគ្រូ
អរគុណអ្នកគ្រូ!
ល្អ
អ្នកគ្រូ ចុះexcel of PPE, how to record ?
អរគុណអ្នកគ្រូ!
🙏🏻
ចាសអរគុណអ្នកគ្រូ😘
Thanks for sharing teacher! but i still wonder about an error in check no 445, $1,226 and ABC recorded error as $1,262. It should be minus 36 from balance per book.
សុំ journal លក់assets លក់ចំណេញ លក់រួចខ្លួន អរគុណអ្នកគ្រូ
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អ្នកអ្នកគ្រូសរសេរមើលព្រាលៗ
អ្នកគ្រូមានវីឌីអូតមេរៀនឬទេ
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Thanks teacher for sharing knowledge ❤
ជំរាបសួរអ្នកគ្រូ
អរគុណអ្នកគ្រូ
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so great teacher
អរគុណខ្លាំងៗអ្នកគ្រូ
អរគុណអ្នកគ្រូ
អរគុណអ្នកគ្រូ!
Thanks for shairing
អ្នកគ្រូសុំនិយាយពី bank account & book account
ជម្រាបសួរអ្នកគ្រូ តើអ្នកគ្រូមានបើកបង្រៀនគួរក្រៅដែរទេ
thank you so much! i try to teach my parents but they do not understand me, maybe because they don't understand english well. So I will be sharing this to them :) Can you do a video on how to save in a high yield savings account? how it gives you money back at a better rate than the normal bank?