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ឯកសារយោងគណនេយ្យកម្ពុជា
Guides · 8 នាទី

A Practical Year-End Close Checklist for Cambodian Finance Teams

Twenty items to clear before you hand the file to your auditor.

ដោយ Editorial Team · May 2, 2026

Before the cut-off

Confirm cut-off procedures with sales and procurement. Make sure goods received but not invoiced are accrued, and revenue earned but not invoiced is recorded.

Balance sheet

Reconcile every bank account, confirm intercompany balances, retranslate foreign-currency monetary items at the MEF year-end rate, and verify fixed-asset additions and disposals against the register.

Income statement

Review unusual journal entries above a defined threshold, ensure depreciation has been posted for every full period, and reclassify any prepayments and accruals.

Tax

Reconcile VAT control accounts to filed returns, confirm withholding tax has been remitted, and prepare the deferred-tax computation.

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