Video ពន្យល់ពី​៖ Accounting Cycle for Beginner​​ and Merchandising Company (គណនេយ្យសម្រាប់ក្រុមហ៊ុនទិញលក់ទំនិញ និង គណនេយ្យសម្រាប់អ្នកមិនទាន់ចេះចាប់ផ្តើមពីការកត់ត្រាដំបូងរហូតដល់បិទបញ្ជីគណនេយ្យ )

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The bookkeeping cycle is the total prepare of occasions that turns the company’s exchanges amid an bookkeeping period into a last set of budgetary articulations. The explanations cover the costs and incomes amid the period, additionally the remaining resources and liabilities at the conclusion of the period. The exact points of interest of the bookkeeping cycle can be characterized in numerous ways, but the common standards are: record exchanges; add up to and confirm exchanges; make alterations for gathering strategy purposes; confirm the balanced aggregates; plan the money related articulations; near brief accounts. Ledger Accounts There are two fundamental components to the recording handle. To begin with, the commerce makes a record of each exchange — whether buy, deal, advance or reimbursement — when it takes put. Moment, the trade aggregates these exchanges into record accounts. Each of these accounts covers a particular category of movement such as income, costs, accounts payable, accounts receivable, cash on hand