CMU-Department of Accounting, Finance and Banking

20/08/2026

CMU Welcome 🙏🥰

» ចាប់ផ្តើមទទួលចុះឈ្មោះចូលរៀនថ្នាក់បរិញ្ញាបត្រ និងថ្នាក់បរិញ្ញាបត្ររង ពីថ្ងៃជូនដំណឹងនេះរហូតដល់ថ្ងៃទី២១ ខែកញ្ញា ឆ្នាំ២០២៦ និស្សិតនឹង៖
១. ទទួលបានអាហារូបករណ៍តាមនិទ្ទេសចាប់ពី៤០%ដល់៧០%
២. ផ្តល់ជូនវគ្គតម្រង់ទិសត្រៀមខ្លួនសិក្សាកម្រិតសាកលវិទ្យាល័យ
៣. ផ្តល់ជូនការសិក្សាវគ្គពិសេសបន្ថែមស្តី ពីការត្រៀមខ្លួនស្វែងរកការងារ
៤. ផ្តល់ជូនជម្រើសបង់ថ្លៃសិក្សា ៤ដង ក្នុង១ឆ្នាំ
៥. សម្រាប់និស្សិតដែលមកជួលបន្ទប់ស្នាក់នៅក្នុងបរិវេណសាកលវិទ្យាល័យនឹងមានអាហារូបរណ៍ពិសេសបន្ថែម
- បើកបវេសនកាល ថ្ងៃទី២៣ កញ្ញា ឆ្នាំ២០២៦
លេខទូរស័ព្ទ៖ 070 218 555/ 061664166/ 090667787
លេខតេឡេក្រាម៖ https://t.me/Kayrithy

10/08/2026

Accounitng Quiz 8
1. The accounting entries to record allowance for doubtful debts are:
A) Dr Allowance for doubtful debts account; Cr Receivables
B) Dr Expense account; Cr Allowance for doubtful debts account
C) Dr Allowance for doubtful debts account; Cr Expense account
D) Dr Receivables; Cr Allowance for doubtful debts account

2. What is the journal entry for writing off a bad debt?
A) Debit Receivables; Credit Bad debts
B) Debit Bad debts; Credit Receivables
C) Debit Payables; Credit Bad debts
D) Debit Bad debts; Credit Payables

Please try your best!☺️

10/08/2026

ជូនពរប្អូនៗប្រទ្បងបាក់ឌុបមានសំណាងល្អគ្រប់ៗគ្នាសម្រាប់ថ្ងៃនេះនិងថ្ងៃស្អែក។
💪🙏💪

10/08/2026

08/08/2026

The Next Captain Scholarship – Master of Management
Cambodian Mekong University (CMU) is proud to support your journey of continued learning and professional growth. Our Next Captain Scholarship (NCS) is designed to help ambitious professionals pursue a Master of Management degree with significant financial support.
A. Scholarship Benefits
-Tuition fee scholarships ranging from 30% to 60%
B. Requirements and Registration
-Open to applicants holding a Bachelor’s degree in any field
Available exclusively to Cambodian citizens
Application deadline: August 15, 2026
Submit your online application today via QR code in the poster or https://docs.google.com/.../1rDRIQW4CZzXOT5geLNXG.../preview
លេខទូរស័ព្ទ៖ 081 272 221
តេឡេក្រាម៖ https://t.me/denvirakyuth

07/08/2026

Accounitng Quiz 7

1. The following is given in relation to raw materials:
O = Opening Inventory
P = Purchases
R = Purchases returns
C = Carriage inwards
I = Import duties
Z = Closing Inventory
The cost of raw materials available for use is
A = O + P + C
B = O + P + C - Z
C = O + P + C + I - R
D = O + P + C + R - Z
2. What journal entry is required to record goods taken from inventory by the owner of a business, assuming a period-end system of accounting for inventory?
A) Debit Drawings Credit Purchases
B) Debit Sales Credit Drawings
C) Debit Drawings Credit Inventory
D) Debit Purchases Credit Drawings

Please try your best!☺️

21/07/2026

Debit and credit rules ពិតជាសំខាន់ណាស់សម្រាប់ bookkeepers ចឹងប្អូនៗអ្នករៀនគណនេយ្យត្រឹមឆ្នាំទៅ១និង២យ៉ាងហោចណាស់ត្រូវយល់និងចងចាំឲ្យបានច្បាស់លាស់។😇😇

ចុះសិស្សច្បងៗវិញនៅចាំអត់ សិស្សប្អូនផ្តាំឲ្យសួរ?😁😂

15/07/2026

ឱកាសពិសេសសម្រាប់អ្នកចង់បន្តការសិក្សាថ្នាក់បរិញ្ញាបត្រជាន់ខ្ពស់🥰🥰

The Next Captain Scholarship – Master of Management

Cambodian Mekong University (CMU) is proud to support your journey of continued learning and professional growth. Our Next Captain Scholarship (NCS) is designed to help ambitious professionals pursue a Master of Management degree with significant financial support.

A. Scholarship Benefits
Tuition fee scholarships ranging from 30% to 60%

B. Requirements and Registration
Open to applicants holding a Bachelor’s degree in any field

Available exclusively to Cambodian citizens

Application deadline: August 8, 2026

Submit your online application today via QR code is the poster or https://docs.google.com/forms/d/1rDRIQW4CZzXOT5geLNXGaEb4bcJEqg3qqSrae9Ya71A/preview

លេខទូរស័ព្ទ៖ 081 272 221
តេឡេក្រាម៖ https://t.me/denvirakyuth

06/07/2026

Accounitng Quiz 6

1. Which of the following is a capital expenditure?
A. Purchase of inventories
B. Extension of building
C. Subscription paid
D. Purchase of motor vehicle for sale

2. Which of the following are accounting source documents?
A. Journal and ledger
B. Sales invoice and cash book
C. Cash book and debit note
D. Debit note and sales invoice.

Please try your best!☺️