Skip to content

Accounting Principles
QuickBooks
Monthly Tax
Yearly Tax
My Account
Passive Income
- Accounting
- Monthly Tax
- QuickBooks
- Yearly Tax
- Dictionary
- Blog
- YouTube

Home
Accounting
Study Accounting Principles and Basic (Video បង្រៀន)

Study Accounting Principles and Basic (Video បង្រៀន)

Curriculum

20 Sections
192 Lessons
52 Weeks

Expand all sectionsCollapse all sections

Accounting Cycle Lesson (Videos)
4
- 1.1
  Accounting Cycle Part 1 /4
- 1.2
  Accounting Cycle Part 2 /4
- 1.3
  Accounting Cycle Part 3 /4
- 1.4
  Accounting Cycle Part 4 /4
Prepare Basic Financial Statement
1
- 2.1
  Accounting Cycle for AAA Company
Accounting Cycle for XYZ Company
10
- 3.1
  Journal Entry
- 3.2
  General Ledger
- 3.3
  Trial Balance
- 3.4
  Adjusting Entry
- 3.5
  Adjusted Trial Balance
- 3.6
  Income Statement
- 3.7
  Statement of Change in Equity
- 3.8
  Balance Sheet
- 3.9
  Closing Entry
- 3.10
  After Closing Trial Balance
Accounting Cycle for ABC Company
9
- 4.1
  Journal Entry
- 4.2
  General Ledger
- 4.3
  Trial Balance
- 4.4
  Adjusting Entry
- 4.5
  Adjusted Trial Balance
- 4.6
  Income Statement
- 4.7
  Statement of Change in Equity, Balance Sheet
- 4.8
  Closing Entry
- 4.9
  After Closing Trial Balance
Prepare Financial Statement for CBA Company
4
- 5.1
  Journal Entry
- 5.2
  income statement
- 5.3
  Balance Sheet
- 5.4
  Statement of Change in Equity
Prepare Financial Statement for GGG Company
6
- 6.1
  Journal Entry
- 6.2
  General Ledger
- 6.3
  Trial Balance
- 6.4
  Adjusting entry
- 6.5
  Adjusted trial balance
- 6.6
  Income statement
Question and Answer-fixed asset
20
- 7.1
  Carrying amount of non current assets
- 7.2
  Net book value after revised useful life
- 7.3
  Remaining Carrying amount
- 7.4
  Profit or loss on fixed asset disposal
- 7.5
  Additions to non current assets
- 7.6
  proportionate depreciation
- 7.7
  Amortisation for Patent
- 7.8
  Profit or loss on disposal after revaluation
- 7.9
  Depreciation charge for revising the scrap value
- 7.10
  Carrying amount of asset with revised useful life
- 7.11
  Revaluation surplus & depreciation charge
- 7.12
  Depreciation Charge for motor vehicle
- 7.13
  Depreciation for lorry
- 7.14
  Profit or loss on disposal with the agreed trade in value
- 7.15
  Total value of capital expenditure
- 7.16
  Correct balance on the asset register
- 7.17
  Balance on the revaluation surplus of non-current asset
- 7.18
  Profit or loss from fixed asset exchange
- 7.19
  Cost of the machine
- 7.20
  Value of current assets
Account Types
11
- 8.1
  Detail Analysis for Five Account Types
- 8.2
  Key Points to Learn Accounting
- 8.3
  Non current Liability / Long Term Liability
- 8.4
  what is current liability
- 8.5
  what is Revenue / income
- 8.6
  what is Liability / Debt
- 8.7
  How to Classify Revenue or Liability
- 8.8
  What is Expense
- 8.9
  what is Capital
- 8.10
  Asset
- 8.11
  How to Classify Asset or Expense
Journal Entry
5
- 9.1
  Journal Entry for Cash and Credit Sale with Value Added Tax (VAT)
- 9.2
  Journal Entry for Cash Sale with Value Added Tax
- 9.3
  Journal Entry for Drawing
- 9.4
  Journal Entry for Credit Sale with Value Added Tax (VAT)
- 9.5
  Journal Entry for Types of Capital
Bank Reconciliation
2
- 10.1
  What is Bank Reconciliation
- 10.2
  Example for Bank Reconciliation
Question and Answer-Equity
14
- 11.1
  Closing Capital and drawing
- 11.2
  Balance at the bank
- 11.3
  Balance on capital account
- 11.4
  Net profit
- 11.5
  Profit for the year
- 11.6
  Share capital and share premium, bonus issue and rights issue
- 11.7
  Accounting entries for share issue
- 11.8
  retained profit for the year
- 11.9
  Retained earnings
- 11.10
  Rights issue and Bonus Issue
- 11.11
  Share capital and share premium
- 11.12
  Bonus issue
- 11.13
  Accounting equation after recording transactions
- 11.14
  Closing Net Assets
Question and Answer-Account Receivable
20
- 12.1
  Receivable in Statement of Financial Position
- 12.2
  Balance at the bank
- 12.3
  BALANCE ON RECEIVABLES LEDGER CONTROL ACCOUNT
- 12.4
  Closing balance of receivable after adjusting errors
- 12.5
  Receivables Charge to statement of profit or loss
- 12.6
  Receivables expense and allowance
- 12.7
  Receivables expense
- 12.8
  Receivables Expense in the statement of profit or loss
- 12.9
  right balance for receivables ledger control account
- 12.10
  Total credit of receivable expense to statement of profit or loss
- 12.11
  Trade Receivable Expense and allowance for receivable
- 12.12
  Receivables expense and allowance for receivable
- 12.13
  Net trade receivables
- 12.14
  Correct balance on receivables ledger control account
- 12.15
  Closing balance for Receivables Ledger Control Account
- 12.16
  Receivables expense for limited liability company
- 12.17
  Receivables expense for 20X5
- 12.18
  Closing Account Receivable after correcting the errors
- 12.19
  Entries for Trade Receivable
- 12.20
  Charge for receivables expense
Question and Answer-Cash and Bank Reconciliation
10
- 13.1
  Balance at the bank
- 13.2
  Cash Balance on Bank statement
- 13.3
  Balance per cash book before adjustments
- 13.4
  Bank balance in the statement of financial position
- 13.5
  Cash book balance in our system
- 13.6
  Correct bank balance per the cash book
- 13.7
  Correct bank balance in the statement of financial position
- 13.8
  Correct bank balance in cash book
- 13.9
  Overdraft per cash book
- 13.10
  Revised Balance on the cash book
Question and Answer-Account Payable
5
- 14.1
  Balance on the payables ledger control account
- 14.2
  Difference of Payable Ledger Account
- 14.3
  Payables on statement of financial position
- 14.4
  Trade payables for Statement of financial position
- 14.5
  Closing balance for payables control account
Question and Answer- Inventory and Cost
17
- 15.1
  Closing Inventory using Perpetual FIFO
- 15.2
  Cost of the inventory destroyed
- 15.3
  Inventory destroyed by fire
- 15.4
  Inventory destroyed
- 15.5
  Inventory loss
- 15.6
  PURCHASES ACCOUNT
- 15.7
  Value of the inventory lost
- 15.8
  Inventory appears in Statement of financial position
- 15.9
  Adjusting inventories for financial statements
- 15.10
  Inventory value using periodic weighted average cost /AVCO
- 15.11
  Value of inventory using FIFO method
- 15.12
  Value of inventory measured at lower at cost and NRV
- 15.13
  Inventory valuation and NRV
- 15.14
  Inventory value at end of period
- 15.15
  Closing inventory appears in Financial statements
- 15.16
  Calculating Ending inventories
- 15.17
  Value of closing inventory Using FIFO
Question and Answer- Sale or Revenue
14
- 16.1
  Sales figure for the year
- 16.2
  Sales for the year
- 16.3
  Sales revenue and gross profit percentage
- 16.4
  Sales revenue
- 16.5
  Actual Sales Revenue
- 16.6
  Sales on credit and cash sale
- 16.7
  Rental income in the statement of profit or loss
- 16.8
  Sale and gross profit percentage
- 16.9
  How to calculate sales
- 16.10
  Rental Income & Rent received in advance
- 16.11
  Balance on the sales tax/ VAT account
- 16.12
  Sales on credit
- 16.13
  Gross profit
- 16.14
  Total profit or loss for the year
Question and Answer- Errors and Suspense Account | Adjustment
21
- 17.1
  Journal entries for Correcting Suspense Account
- 17.2
  Net effect on profit
- 17.3
  Net profit after adjusting error
- 17.4
  Original balance on the suspense account
- 17.5
  Prepaid insurance
- 17.6
  Receivables and Prepayments
- 17.7
  Remaining balance on suspense account
- 17.8
  Remaining Suspense after correction of errors
- 17.9
  Adjusted total assets & Profit
- 17.10
  Rental Expense and Prepayment
- 17.11
  Interest Expense , Accrued Interest and Loan
- 17.12
  Adjusted Profit or loss
- 17.13
  Expense and Accrual for Rental
- 17.14
  Rent was paid in advance
- 17.15
  Rent expense for changing price
- 17.16
  Expense for oil
- 17.17
  Diesel fuel to be used
- 17.18
  correct charge for gas
- 17.19
  Affecting Profit with Errors
- 17.20
  Errors affecting profit
- 17.21
  Recognize Transaction incorrectly Affect Profit
Question and Answer- Liability and provision
3
- 18.1
  Credit balance for Bank Loan
- 18.2
  Provision for Warranty of Goods
- 18.3
  Provision for Warranty
Question and Answer- Other Points
4
- 19.1
  Value of current assets
- 19.2
  Accounting equation after recording transactions
- 19.3
  Total debit balances in trial balance
- 19.4
  Accounting Equation for Beginner Level
Accounting Cycle
12
- 20.1
  General Journal
- 20.2
  Adjusting Entry
- 20.3
  Adjusted Trial Balance
- 20.4
  Income Statement
- 20.5
  Statement of Change in Equity
- 20.6
  Balance Sheet
- 20.7
  Closing Entry
- 20.8
  After Closing Trial Balance
- 20.9
  Accounting Cycle Part 1 /4
- 20.10
  Accounting Cycle Part 2 /4
- 20.11
  Accounting Cycle Part 3 /4
- 20.12
  Accounting Cycle Part 4 /4

Value of closing inventory Using FIFO

Note: if you cannot see any videos above, please click this link @ https://youtu.be/A_Ua2EG3sj8

If you want to study Full IFRS / IFRS for SMEs, Please Join this Telegram https://t.me/PhnomPenhHR or contact 093 646 646

Leave a Reply Cancel reply

You must be logged in to post a comment.

Calculating Ending inventories

Sales figure for the year

Copyright © 2025 Share To Five. All rights reserved.
Theme: ColorMag by ThemeGrill. Powered by WordPress.

Modal title

Main Content