CONTENTS

briyakasEnemeron
Create New Company ............................................................................................... 1
Accounting Reports Cycle......................................................................................... 2
Chart of Account ....................................................................................................... 5
Transactions in November2002................................................................................. 7
Purchase Order .......................................................................................................... 10
Beginning Trial Balance ............................................................................................ 11
General Journal.......................................................................................................... 12
Special Journal
1. Sales Journal ........................................................................................................ 14
2. Purchases Journal ................................................................................................ 14
3. Bank/Cash Receipt Journal ................................................................................. 15
4. Bank/Cash Payment Journal................................................................................ 15
Other Journal ............................................................................................................. 16
General Ledger .......................................................................................................... 17
Adjusted Trial Balance .............................................................................................. 18
Work Sheet ................................................................................................................ 20
Income Statement ...................................................................................................... 22
Balance Sheet ............................................................................................................ 23
Closing Entries........................................................................................................... 25
After Closing Trial Balance ...................................................................................... 26
Special Account
1. Current Assets ..................................................................................................... 27
2. Fixed Assets ........................................................................................................ 27
3. Current Liabilities ............................................................................................... 28
4. Equity. ............................................................................................................. 28
5. Income.. ............................................................................................................... 28
6. Expense. .......................................................................................................... 29
Customer List ............................................................................................................ 29

karRKb;RKgbBIabuKlik nig ebovtS

1.
2.
3.
4.
5.

Employee List ........................................................................................................... 32

Salaries List ............................................................................................................... 33
Table For Tax Calculation (For Resident Employee) ............................................... 33
Payroll Record ........................................................................................................... 34
Total Salary ............................................................................................................... 34
Depreciation Schedule ............................................................................................... 35
Item List .................................................................................................................... 35
Inventory Valuation Detail ........................................................................................ 36
Inventory Valuation Summary .................................................................................. 36
Invoice ....................................................................................................................... 37
Exchange Rate ........................................................................................................... 38
Create GDC Menu Bar .............................................................................................. 40
Transactions in December 2002 ................................................................................ 41

elItMlbEnm
Definition .........................................................................................................................
The Formula of Tax .........................................................................................................
VAT Input and VAT Out put............................................................................................
VAT Payable and VAT Credit Carry Forward ................................................................
Tax Exemption..................................................................................................................
Problem ............................................................................................................................
Table for Tax Calculation for Profit Tax .........................................................................
Sole Proprietorship .......................................................................................................
Pass-Through or Partnership.........................................................................................
Table for Tax Calculation for Resident Employee ..........................................................
Problem ............................................................................................................................

54
54
55
55
55
56
57
57
57
59
59

Excel Accounting

karsikSaKNenykgRbBnkMuBTrtamkmviFI Microsoft Excel vaxusEbkBI karsikSa

KNenytamkmviFIepSgeTot dUcCa Quick Books, Peachtree .
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EbkBIkareRbI KNenyedaydpgEdr KWeyIgerobcMtamlMdab;lMeday . cMENkenAkgkmviFI
nRkumhunenHvijeyIgerobcM cab;BI bg;KNnI (Chart of Account), tulPaBsakl,gedImRKa
(Beginning Trial Balance), Tinanub,vtTUeTA (General Journal), Tinanub,vtBiess (Special
Journal), esovePAFM (General Ledger), tulPaBsakl,gtMrUvrYc (Adjusted Trial Balance),
snWkkickar (Work Sheet), r)aykarN_lTpl (Income Statement), taragtulkarN_ (Balance
Sheet), biTbBaI (Closing entries), tulPaBsakl,geRkayeBlbiT (After Closing Trial Balance)
. cMENkkmviFITaMgBIrxagelI b kkmviFIepSgvamanKMerageGayeyIgcuHRbtibtikarN_Etmg mintMrUv
eGayeygbegItGIVeLIy rYcehIyeBlenaH r)aykarN__rbs;eyIgEdl)anbBal vanwgrt;cUledaysVy
Rbvti . xageRkamenH CaerobbegItRkumhunfImYy EdlmantamlMdab;lMeday dUcteTA
Create New Company
Click on Start button
Click on Programs
Click on Microsoft Excel
Click on File Menu
Click on Save As.
Save in : My Documents
File name : Gold Dalin Company
Click on Tools
Click on General Options.
Password to open : Chamreoun
Password to modify : Dalin
Click Ok
Password to open : Chamreoun
Click Ok
Password to modify : Dalin
Click Ok
Click on Save
Prepaid the logo in WordArt
Click on Start button
Click on Programs
Click on Accessories
Click on Paint
Click on Edit

Click on Paste
Click on File Menu
Click on Save As.
Save in : My Documents
File name : GDC
Click on Save
Click on Close
Right click on Desktop
Click on New
Click on Shortcut
Click on Browse
Look in : My Documents
Files of type : All Files
Double click on Gold Dalin Company
Right click on Gold Dalin Company
Click on Properties
Click on Shortcut
Click on Change Icon
Click on Browse
Look in : My Documents
Files of type : All Files
Double click on GDC
Click on Ok
Click on Ok

Accounting Reports Cycle

Click on Tools menu
UserForm

Click on

Macro

(CommandButton)

Visual Basic Editor

Click on Insert menu

mkKYrcMnYn 12 elI Form enAkEng Properties:

dak; Caption : Chart of Account

ComandButton2 dak; Caption
: Beginning Trial Balance
ComandButton3 dak; Caption
: General Journal
ComandButton4 dak; Caption
: Special Journal
ComandButton5 dak; Caption
: General Ledger
ComandButton6 dak; Caption
: Adjusted Trial Balance
ComandButton7 dak; Caption
: Word Sheet
: Income Statement
ComandButton8 dak; Caption
ComandButton9 dak; Caption
: Balance Sheet
ComandButton10 dak; Caption : Closing Entries
ComandButton11 dak; Caption : After Closing Trial Balance
ComandButton12 dak; Caption : Special Account
Click on A (Label) mkKUrcMnYn mYyelI Form enAkEng Properties:
Label1 dak; Caption : Accounting Reports Cycle
Click on
(Frame) mkKUrcMnYn mYyelI Form enAkEng Properties :
Frame1 dak; Caption : Financial Statement
Click on
(Image) mkKUrcMnYnmYyelI Form enAkEng Properties :
ComandButton1

Click on Picture

Look in : My Document

GDC

Open

Click on PictureSizeMode 1- from Picture Size Mode Stretch

Double click on Chart of Account:

sresr
Private Sub CommandButton1-Click()
Sheets(COA).Select
End Sub

Double click on Beginning Trial Balance:

sresr
Private Sub CommandButton2-Click()
Sheets(BTB).Select
End Sub
Double click on General Journal:

sresr
Private Sub CommandButton3-Click()
Sheets(GJ).Select
End Sub
Double click on Special Journal:

sresr
Private Sub CommandButton4-Click()
Sheets(SPJ).Select
End Sub
Double click on General Ledger:

sresr
Private Sub CommandButton5-Click()
Sheets(GL).Select
End Sub
Double click on Adjusted Trial Balance:

sresr
Private Sub CommandButton6-Click()
Sheets(ATB).Select
End Sub
Double click on Work Sheet:

sresr
Private Sub CommandButton7-Click()
Sheets(WS).Select
End Sub
Double click on Income Statement:

sresr
Private Sub CommandButton8-Click()
Sheets(IS).Select

End Sub

Double click on Balance Sheet:

sresr
Private Sub CommandButton9-Click()
Sheets(BS).Select
End Sub
Double click on Closing Entries:

sresr
Private Sub CommandButton10-Click()
Sheets(CE).Select
End Sub
Double click on Closing Trial Balance:

sresr
Private Sub CommandButton11-Click()
Sheets(CTB).Select
End Sub
Double click on Special Account:

sresr
Private Sub CommandButton12-Click()
Sheets(SPA).Select
End Sub

1. Chart of Account (COA)

Transaction in November 2002

Gold Dalin has opened in November 01,2002. Mr. Chamreoun & Ms. Dalin are the
partner in this company. They deposited their investment $800,000.00
($400,000.00/share) to Cash =$200,000.00 by Mr. Chamreoun and Bank =$600,000.00 by
Mr. Chamreoun and Ms. Dalin. Acc. ID 1000-4700-5000. CRJ
Nov.01

Purchased equipment and office supplies (Olympic Market) paid in full cash.
No. 0001. CPJ
- 7300 . Office Supplies Expense
$ 100,00
.
- 3000 Cost of Office Equipment
$5,000.00
- 3200 . Cost of Furniture
$2,000.00

Nov.02

Wrote purchase
Dec.01, 2002.
-Coca-Cola
-M-150
-Mirinda

order to CHANDA CO., LTD, P.O. PO-001, Expected date:

15,000 Case x 4.75 (PET)
15,000 Case x 6.20 (PET)
15,000 Case x 4.75 (PET)

Nov.02

Wrote purchase order to SAMBATH CO., LTD, P.O. No. PO-002, Expected
date: Nov.16, 2002.
-Anchor
10,000 Case x 9.50 (PET)
-Bayon
10,000 Case x 7.50 (PET)

Nov.06

Purchased truck (4 x $15,000) form TOYOTA CO., LTD. down payment

$10,000 by check No. 10501 and remain will be paid next month. Ref. No.
92011 (PET). Acc.
ID 2800-1900-1100-3400. BPJ ($60,000 x 10%
=$6,000)

Nov.16

Wrote invoice of transport service of 3 CTN x $180 (PET) for Concord

Construction, Invoice # Tool. Acc. ID 1200-5500-4200. SJ ($540 x 10%
=$54)

Nov.17

Received bill No. 00521 from SAMBATH CO., LTD, P.O. No PO-002. This
bill will be paid next month.
-Anchor
10,000 Case x 9.50 (PET)
-Bayon
10,000 Case x 7.50 (PET)
Acc. ID 6300-6300-2000-3400. PJ ($95,000 + $75,000 =$170,000 x10% =
$17,000)

Nov.18

Sold Anchor Beer 1,500 Case x 13.00 (PET) on credit to Makara Shop,
Invoice # S001. Acc. ID 1200-5400-4200. SJ ($19,500 x 10% = $1,950)

Note:

eBllk;TMnij nig dwkCBanRtUveRbI VAT Output 10% dUcKa. eBlTijRtUveRbI VAT

Input
10% 2y:agKWmYy VAT Input on Sale & Service nig VAT Input on Fixed
-

Asset.
-PIT = Price Including Tax (VAT)
(VAT)

PET = Price Excluding Tax

Nov.19

Sold Bayon Beer 200 Case x $10.00 (PET) to Golden Shop, Sale No. S002
Received in full cash. Acc. ID 1000-5400-4200. CRJ ($2,000 x 10% = $200)

Nov.22

Sold Bayon Beer 5,000 Case x $10.00 (PET) on credit to Star Market, Invoice
# S003. Acc. ID 1200-5400-4200. CRJ ($2,000 x 10% = $5,000)

Nov.23

Received payment $21,450.00 from Makara Shop in full cash. No. R001.
Acc. ID 1000-1200. CRJ

Nov.24

Sold Anchor Beer 4,000 Case x $13.00 (PET) on credit to Summit Shop,
Invoice # S004. Acc. ID 1200-5400-4200. SJ ($52,000 x 10% = $5,200)

Nov.27

Received Transport fee 4 CTN x $180.00 (PET) by check (Check No.

660610)
from Summit Shop, Sale No. T002. Acc. ID 1100-5500-4200.
BRJ ($720 x 10% = $72)

Nov.30

Paid to Gasoline $150.00 and Utilities $150.00 by cash, No. 0002. (No VAT)
Acc. ID 6400-7400-1000.CPJ

Nov.30

Paid to Telephone $500.00 (PET) by cash, No 0003. Acc. ID7700-20001000.CPJ

Nov.30

Paid to salary expense $1,938.06 for cash. (Tax on salary $41.94). Acc. ID
6900- 4000-1000.CPJ

Nov.30

Paid to Mr. KIM VISAL for office rental $500.00 for cash.(Withholding Tax
10%) Acc. ID 6700-3700-1000.CPJ

munnwgbg;R)ak;fQlpH shRKasRtYvdkBnTuk 10% sin KW50dula bg;CUnrd.

cMnYnTwkR)ak;EdlRtUvbg;eGaymas;pHKWW 450dula.
Nov.30

Nov.30

Nov.30

Depreciation for November 02, the useful life: 5 years for truck and 4 years
for
office equipment and furniture. Acc. ID 6500-3100-3300-2900. OJ
Accumulated depreciation of:
Office equipment
$ 104.17
Furniture
$ 41.67
Truck
$1,000.00
Please reconcile with the bank account. Reference to the bank statement of
this
month they received interests $3,000.00 and expensed on bank charge
$15.00. Acc. ID 7200-1100 1100-5800. OJ
Calculated VAT to Tax Department by follows entry. OJ
4200-VAT Output
$12,476.00
2200-VAT Credit Carry Forward
$10,574.00
1900-VAT Input on Fixed Asset
2000-VAT Input on Item and Service

$6,000.00
$17,050.00

Nov.30

The Company didnt pay the prepaid profit tax 1% on net sales. Acc. ID
18004600. OJ
Net sales = (Item sale + Transport Service) (Sale Discount + Sale Return & Allowance +
Discount)
= (123,500 + 1,260) (0+0+0) = 124,760

Prepaid Profit Tax = (Net Sales + VAT Output) x 1%

= (124,760 + 12,476) x 1% = 1,372.36
Nov.31

Inventory of merchandise on November 30 was $78,750.00. Acc. ID 13008300.OJ

IF(B12= SAMBATH CO., LTD, #354, St.364, Group 64, Sangkat Toulsvayprey II, ,
IF(B12= CHANDA CO., LTD, #17B, St. 114, Group 46, Sangkat Psalkiansal I, ,0))
IF(B12= SAMBATH CO., LTD, Khan Chankamon, Phnom Penh, Cambodia,
IF(B12= SAMBATH CO., LTD, Khan Daun Peng, PNP , Cambodea,
IF(B12= SAMBATH CO., LTD, Tel: (885-23) 154687, IF(B12= CHANDA CO.,
LTD, Tel: (855-3) 689514,0))
IF(B19=0, , VLOOKUP(B19IL,2))
IF(B19=0, , VLOOKUP(B19IL,3))
IF(B19<> ,F19*D19, )

Purchase Order (PO)

2. Beginnign Trial Balance (BTB)

3. General Journal (GJ)

4. Special Journal (SPJ)

1. Sales Journal:

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2. Purchases Journal:

Tinanub,vtTij eRbIedIm,Ikt;RtakarTijTMnijeCOTaMgGs;.

3. Bank/Cash Receipt Journal:

Tinanuvb,TTYlR)ak; eRbIsMrab;karkt;RtakarTTYlR)ak;eTaH

bIBIRbkarGVIkeday.

4. Cash Payment Journal:

Tinanuvb,cMNayCasac;R)ak; eRbIsMrab;kt;RtakarcMNayCasac;R)ak;

Other Journal