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ACCOUNTING SYSTEM FOR NON-PROFIT and PROFIT ORGANIZATION I-Objectives: All participants will improve knowledge by understanding on the following: 1. The Cambodian Accounting Standard (CAS) 2. The financial policy 3. The sample of organization chart 4. Accounting system of non-profit (NGO) and profit organization (Company) 5. The financial statement format of real practices in both non-profit (NGO) and profit organization II-Course Outline for 16 hours: Detail Outline DAY I 1. Brief on the Cambodian Accounting Standard (CAS) 2. Brief on Financial policy/manual for NGO and Profit Organization 3. Review the Nature of Accounts 4. Organizational Chart sample 5. Accounting System for NGO Duration Morning Session 3hs Method Lecture and discussion Facilitator Kimsoeun

6. Accounting System for Profit Organization -Invoicing -AP control -AR control -Stock control DAY II 6. Accounting System for Profit Organization (Cont) -Fixed Assets control -Purchasing -Petty cash -Treasury -Taxation -Bank reconciliation 7. Financial Statements for NGO and Profit Organization -Income Statement/P&L Account -Balance Sheet -Statement of changes in equity and -Statement of cash flows 8. Conclusion

Afternoon Session 2hs Afternoon Session 2hs

Lecture and discussion Lecture and discussion

Kimsoeun

Kimsoeun

Morning Session 4hs

Lecture and discussion

Kimsoeun

Afternoon Session 3hs 30mn

Lecture and discussion

Kimsoeun

30 mn

Discussion & evaluation

Kimsoeun EBM Staff

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