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CAPITAL STRUCTURE AND FINANCE COSTS (F3)

CAPITAL STRUCTURE AND FINANCE COSTS (F3):

LEARNING OBJECTIVES

I.THE CAPITAL STRUCTURE OF A LIMITED LIABILITY COMPANY

II.ORDINARY SHARE CAPITAL

III.RIGHTS ISSUES

IV.BONUS ISSUES

V. DIVIDENDS

VI. LOAN NOTES ( LOAN STOCK)

VII. PREFERENCE SHARES

VIII. OTHER RESERVES

IX. INCOME TAX

………………………………………………

I. THE CAPITAL STRUCTURE OF A LIMITED LIABILITY COMPANY

Finance is provided by the capital invested in the business. There are a number of ways that a business can attract financial capital but each has its own characteristics and consequences. In general all forms of finance can be loosely categorised into two distinct groups.

-Debt, which requires some form of mandatory transfer of economic benefit to the provider of the finance, or

-Equity, which gives the provider of the finance the rights to share in the residual assets of the business when it ceases to trade.

For this chapter, you need to be aware of three forms of financial capital and how to record them in the financial statements:

i.Ordinary (equity) share capital: this is equity as the directors are under no obligation to repay the investors ( shareholders) or to pay them a dividend. An ordinary shareholding is evidence of ownership of company and the shareholders receive the residual interest in the business once it ceases to trade  in proportion to the size of their shareholdings. Ordinary shares are shown under equity on the statement of financial position.

Directors may choose to pay the shareholders an annual dividend  These are recognised in  the statement of changes in equity, not the statement of  profit or loss. This is not a deduction from profit; it is a distribution of profit to the rightful owners of  it.

ii. Loan notes: under the terms of loan note agreements directors are usually required to pay the loan holder an annual interest amount and are obliged to repay the full debt at a fixed point in time. This is therefore a form of debt and appears as a liability on the statement of financial position.

The interest payment is treated as a finance charge, which is shown as an expense in the statement of profit or loss. This is a deduction from profit.

iii. Preference shares: these can be either debt or equity, depending on their terms. If there is any obligation to repay the preference shareholder ( redeemable) then this is evidence of a debt. These are shown as liabilities on the statement of financial position and any dividends paid to these shareholders would be treated as finance charges.

Irredeemable preference shares are shares that do not have to be repaid. They are therefore  treated as equity in the statement of financial position. It must be made clear that they are not the same as ordinary shares as they do not entitle the owner to a residual interest in the business. The companying dividends are, however, treated the same as ordinary dividends in the financial statements.

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II. ORDINARY SHARE CAPITAL

As stated above, ordinary share capital is treated as equity and the associated dividend payments are recorded in the statement of changes in equity.

Each share has a nominal or par value, often $1, 50c or 25c. It is often perceived as the share’s minimum value. This value remain fixed, whereas the market value of the share fluctuates over time. This value is often used as a means of calculating dividends to shareholders ( paid as a percentage of the nominal value).

Accounting for the issue of shares:

If a company were to issue shares at their nominal value the double entry to record this raising of finance would be:

Dr. Cash …………..issue price x no.of shares

Cr. Share capital…nominal value x no. of shares

In reality companies generally issue shares at a price above their nominal value. This referred to as issuing shares at a premium.

Dr. Cash………………..…issue price x no. of shares

Cr. Share capital………nominal value x no. of shares

Cr. Share premium ….difference between cash and share capital.

Test 1

Bourbon issued 200,000 25c shares at a price of $1.75 each.

Show journal entry and leger accounts.

III. RIGHTS ISSUES

A rights issue is the offer new shares to existing shareholders in proportion to their existing shareholding at a stated price ( normally below market values).

The advantages are:

-A rights issue is the cheapest way for a company to raise finance through the issuing  for further shares.

-A rights issue to existing shareholders has a greater chance of success compared with a share issue to the public.

The disadvantages are:

-A rights issue is more expensive than issuing debt.

-It may not be successful in raising the finance required.

A rights issue is accounted for in the same way as a normal share issue and therefore has exactly the same impact on the statement of financial position as an issue at full price.

Test 2

Upon incorporation in 20×4, The Jammy Dodger, a limited liability company, issues 1,000 50c shares at nominal value. Needing further funds, in 20X5 it makes a rights issue of 1 for 5 at $0.75. this offer is fully taken up.

What accounting entries are required in 20×4 and 20×5 ? Illustrate the relevant section of the statement of financial position at year end 20×5.

IV. BONUS ISSUES

A bonus issue is the issue of new shares to existing shareholders in proportion to their existing shareholding. No cash is received from a bonus issue.

The advantages are:

-Issued share capital is divided into a larger number of shares, thus making the market value of each one less, and so more marketable.

-Issued share capital is brought more into line with assets employed in the company by reducing stated reserves and increasing share capital.

The disadvantages are:

The admin costs of making the bonus issue.

As no cash is received from a bonus issue, the issue must be funded from reserves. Any reserve can be used, though a non-distributable reserve such as the share premium account would be used in preference to reserves which can be distributed:

Dr. share premium……….nominal value

( or other reserve)

Cr. Share capital …………nominal value.

Test 3:

Ginger Knut, a limited liability company, has 20,000 50c shares in issue ( each issued for $1.25) and makes a 1 for 4 bonus issue, capitalising the share premium account.

What are the balances on the share capital and share premium accounts after this transaction.

Test 4:

Rich T is a limited liability company with 200,000 25c shares in issue. At 1 January the balance on the share premium account is $75,000. The following transactions occur in the year ended 31 December 20X6:

31 January there is fully taken-up 2 for 5 rights issue. The issue price is $1.80.

12 August there is a 1 for 10 bonus issue made using the share premium account.

What are the balance on the share capital and share premium accounts on 31 December 20X6?

V. DIVIDENDS

Dividends represent the distribution of profits to shareholders. They are usually expressed as an amount per share e.g. 10c per share or 10% of nominal value.

Dividends on preference shares are usually based on a pre-determined amount, such as 5% of the nominal value of the shareholding.

The double entry:

A company may pay a mid-year or interim dividend.

Dr. Retained Earnings *………………xxx

Cr. Bank………………………………………xxx

*RE ( dividend) : disclose in statement of changes in equity

At the end of the year companies may propose or declare a dividend ( final dividend) to the ordinary shareholders. Proposed dividends at the end of the year that have not been approved by shareholders cannot be recorded  as liabilities  at  the year-end.

VI. LOAN NOTES ( LOAN STOCK)

The term ‘loan note’ imply refers to the document that is evidence of the debt, often a certificate that is issued to the lender.

Similar to shares, the loan note will have a set nominal value, e.g. $100. Individual or organizations can buy the loan notes at an agreed price ( this can be any value, it does not have to be the same as the nominal value). The life of the loan note will be fixed and the company issuing them will have to pay the loan note holder back at an agreed point in time.

The issuer will also have to pay interest to the loan note holder. The interest will be calculated based on the nominal value of the loan note ( for example, 5% of the nominal value per annum). The interest incurred is included in ‘finance costs’ in the statement of profit or loss.

Accounting Entries:

Finance is received

Dr. Cash

Cr. Non-current liability

Finance charge is recognised

Dr. Finance charges ( P/L)

Cr. Cash/current liabilities ( depending on whether the interest has been paid or not)

Test 5:

Custard Creameries is an incorporated business which needs to raise funds to purchase plant and machinery. On 1 March 20X5 it issues $150,000 10% loan notes, redeemable in 10 years’ time. Interest is payable half yearly at the end of August and February.

What accounting entries are required in the year ended 31 December 20X5 ? Show relevant extracts from the statement of financial position.

VII. PREFERENCE SHARES

If preference shares are redeemable they are treated the same as loan notes; i.e. they are recorded as a liability in the statement of financial position and dividend payments are treated the same as finance charges.

If the preference shares are irredeemable the shareholding and associated dividends are treated exactly the same as ordinary shareholdings, as explained above.

Test 6:

Cracker, a company, has share capital as follows:

Ordinary share capital ( 50c shares) $200,000

8% irredeemable preference share capital $50,000

The company pays an interim dividend (i.e. a dividend declared part way through the financial year) of 12.5c per share to its ordinary shareholders and pays the preference shareholders their dividend, although this is not mandatory. Before the year end the company proposes a final dividend of 36.5c per share to its ordinary shareholders.

Calculate the amounts shown in the statement of change in equity (SOCIE) and statement of financial position (SFP) in relation to dividends for the year.

VIII. OTHER RESERVES

These capital sources represent the profits made by the business and the inflation in value of tangible non-current assets recognised in a revaluation. They are referred to as reserves or other components of equity.

Other reserves as follows:

Revaluation reserve :

-Records the unrealised gains on revaluation of property, plant and equipment.

-Cannot be paid out as a dividend

Retained earnings:

-Records the total of the net profits and losses earned/incurred to date that have been retained within the business (i.e. they have not been paid out as dividends yet).

-Can be distributed as dividends

IX. INCOME TAX

Steps for recording income tax:

Step 1

Company estimates tax  liability

Dr. income tax charges ( P&L)

Cr. Income tax liability ( SoFP-current liability)

Step 2

Actual tax liability paid

Dr. Income tax liability

Cr. Cash

Step 3

It is unlikely the actual charge will match the estimated liability so the tax liability account will be left with a closing balance carried forward. This needs be removed as the debt has been settled.

If there is an overprovision/overestimation in the prior year, it is adjusted as follows:

Dr. Income tax liability

Cr. Income tax charge

If there is an underestimate in the prior year, it is adjusted as follows:

Dr. Income tax charge

Cr. Income tax liability

The charge to the statement of profit or loss for current year as follows:

$000
Current tax estimate Xxx
Under/(over) provision in prior year Xxx/(xxx)
Total income tax charge for the year xxx

Example:

Simple has estimated its income tax liability for the year ended 31 December 20X8 at $180,000. In the previous year the income tax liability had been estimated as $150,000.

Required:

Calculate the tax charge that will be shown in the statement of profit and loss for the year ended 31 December 20X8 if the amount that was actually agreed and settled with tax authorities in respect of 20X7 was:

a. $165,000

b. $140,000

Source: Kaplan

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LCH INVESTMETN GROUP Co., LTD Senior Accountant (Very Urgent)   RESPONSIBILITIES: Prepare Monthly Financial Statement Statement for Finance and Accounting Manager for review Guide/instruct other (junior) account staff in their work Knowledge about the quickBooks system Check verify and daily posting transaction into QuicBooks the system Track all company assets, bank, petty cash, account receivable, account payable. submit tax invoice
WorldBridge Outsourcing Solutions Co. Ltd  Sport Data Entry (5 posts)   WorldBridge Outsourcing Solutions Co. Ltd having a company register No. Co.3400E/2015 dated September 2015. The company incorporated under the law of the kingdom of Cambodia with register address at Parkway Square, 2nd Floor, Section 2FA1, Mao Tse Tung Blvd, Sangkat Svey Prey 2, Khan Chamkar Morn, Phnom Penh, Cambodia.
សហគ្រាស ខេស៊ី  Shop Operator (បុគ្គលិកលក់ក្នុងហាង)   សហគ្រាស ខេស៊ី ផលិតផលអាហារ (KC FOOD) ជាសហគ្រាសកែច្នៃសាច់ក្នុងស្រុកតែមួយគត់ និងមុនគេបង្អស់ ដែលទទួលបានវិញ្ញាបនបត្រស្តង់ដារ ផ្នែកសុវត្ថិភាព និងគុណភាពចំណីអាហារ(HACCP)ពីចក្រភពអង់គ្លេស។ ការចាប់បដិសន្ធិរបស់សហគ្រាសមានគោលបំណង ចូលរួមចំណែកក្នុងការ -លើកកម្ពស់ស្នាដៃ និងផលិតផលជាតិខ្មែរលើទីផ្សារក្នុងតំបន់ និងអន្តរជាតិ -ផ្តល់ឱកាសការងារតាមមុខជំនាញដល់យុវជនខ្មែរ ដើម្បីពង្រីកបណ្តាញទីផ្សារ សហគ្រាស ខេស៊ី​ ផលិតផលអាហារ សូមស្វាគមន៍​ បេក្ខជន/នារី ដែលមានឆន្ទះមុះមុត គំនិតច្នៃប្រឌិត និងចូលចិត្តការអភិវឌ្ឍថ្មីៗ ក្នុងការបំពេញតាមមុខតំណែងជា បុគ្គលិកលក់ក្នុងហាង ( Shop Operator) ចំនួនជាច្រើននាក់​ ដែលមានលក្ខណៈសម្បត្តិដូចខាងក្រោម៖   RESPONSIBILITIES ជួយអតិថិជនក្នុងការជ្រើសរើសផលិតផល រៀបចំ និងត្រួតពិនិត្យការតាំងបង្ហាញផលិតផល ប្រើប្រាស់ប្រព័ន្ធគ្រប់គ្រងការលក់ ដោះស្រាយបញ្ហារបស់អតិថិជន បំពេញការងារផ្សេងៗតាមការចាំបាច់   REQUIREMENT ជានិស្សិតកំពុងសិក្សា ឬបានបញ្ចប់ការសិក្សា មានអាយុមិនលើសពី35ឆ្នាំ មានបទពិសោធន៍ ទាក់ទិនការលក់ ចេះភាសាបរទេសមធ្យម (អង់គ្លេស ឬ ចិន ឬ វៀតណាម) ប៉ិនប្រសប់ក្នុងការទំនាក់ទំនង​
សហគ្រាស ខេស៊ី  Stock Assistant (ជំនួយការឃ្លាំង)   សហគ្រាស ខេស៊ី ផលិតផលអាហារ (KC FOOD) ជាសហគ្រាសកែច្នៃសាច់ក្នុងស្រុកតែមួយគត់ និងមុនគេបង្អស់ ដែលទទួលបានវិញ្ញាបនបត្រស្តង់ដារ ផ្នែកសុវត្ថិភាព និងគុណភាពចំណីអាហារ(HACCP)ពីចក្រភពអង់គ្លេស។ ការចាប់បដិសន្ធិរបស់សហគ្រាសមានគោលបំណង ចូលរួមចំណែកក្នុងការ -លើកកម្ពស់ស្នាដៃ និងផលិតផលជាតិខ្មែរលើទីផ្សារក្នុងតំបន់ និងអន្តរជាតិ -ផ្តល់ឱកាសការងារតាមមុខជំនាញដល់យុវជនខ្មែរ ​ ឥឡូវនេះសហគ្រាសរបស់យើងកំពុងត្រូវការផ្នែក  ជំនួយការផ្នែកឃ្លាំង ចំនួនជាច្រើននាក់ ដែលមានលក្ខណៈសម្បត្តិដូចខាងក្រោម៖   RESPONSIBILITIES ​     រាប់ប្រអប់និងលើកប្រអប់ទំនិញ ​​​​​     ជួយរៀបចំការដឹកជញ្ជូនទំនិញ។      ជួយរៀបចំរបាយការណ៍ឃ្លាំងប្រចាំខែ។      ជួយរៀប់ចំទំនិញក្នុងឃ្លាំង      អនុវត្តភារកិច្ចផ្សេងទៀតដែលតម្រូវដោយអ្នកគ្រប់គ្រង។   REQUIREMENT  ជានិស្សិតកំពុង ឬបានបញ្ចប់ ថ្នាក់បរិញ្ញាប័ត្រ ផ្នែកធុរកិច្ច ឬប្រហាក់ប្រហែល   កម្រិតភាសាអង់គ្លេសមធ្យម និងចេះប្រើកុំព្យូទ័រ (Word, Excel)   មានមធ្យោបាយធ្វើដំណើរខ្លួនឯង   ស្មោះត្រង់ អំណត់ ឧស្សាហ៍ ព្យាយាម
សហគ្រាស ខេស៊ី Quality Assurance (QC)   សហគ្រាស ខេស៊ី ផលិតផលអាហារ (KC FOOD) ជាសហគ្រាសកែច្នៃសាច់ក្នុងស្រុកតែមួយគត់ និងមុនគេបង្អស់ ដែលទទួលបានវិញ្ញាបនបត្រស្តង់ដារ ផ្នែកសុវត្ថិភាព និងគុណភាពចំណីអាហារ(HACCP)ពីចក្រភពអង់គ្លេស។ ការចាប់បដិសន្ធិរបស់សហគ្រាសមានគោលបំណង ចូលរួមចំណែកក្នុងការ លើកកម្ពស់ស្នាដៃ និងផលិតផលជាតិខ្មែរលើទីផ្សារក្នុងតំបន់ និងអន្តរជាតិ ផ្តល់ឱកាសការងារតាមមុខជំនាញដល់យុវជនខ្មែរ ដើម្បីពង្រីកបណ្តាញទីផ្សារ សហគ្រាស ខេស៊ី​ ផលិតផលអាហារ សូមស្វាគមន៍​ បេក្ខជន/នារី ដែលមានឆន្ទះមុះមុត គំនិតច្នៃប្រឌិត និងចូលចិត្តការអភិវឌ្ឍថ្មីៗ ក្នុងការបំពេញតាមមុខតំណែងជា បុគ្គលិក ផ្នែក ត្រួតពិនិត្យគុណភាព (QC) ចំនួនជាច្រើននាក់ (មូលដ្ឋានភ្នំពេញ) ដែលមានលក្ខណៈសម្បត្តិដូចតទៅ៖   RESPONSIBILITIES ទទួលឆែកគុណភាពសាច់ តេស្ត សំនើមផលិតផលសាច់ ត្រួតពិនិត្យ នឹង​ធ្វើការ វាស់សីតុណ្ហភាព ឆែកគុណភាពនៃការវេចខ្ចប់មុនបញ្ចេញទៅលក់ និង ចូលស្តុក ទទូលឥវ៉ាន់ខូច ឬហួសថ្ងៃកំណត់ ពីហាង ត្រូវស្វែងរកមូលហេតុនៃបញ្ហារផលិតផលខូចមកពីអ្វី មានចំនេះដឹងទាក់ទង់និង ស៥   REQUIREMENT មានសញ្ញាបត្រ ឬបរិញ្ញាបត្រផ្នែក
KC Food Sales and Marketing Supervisor   KC Food is a dynamic and fast growing meat processor providing premium quality processed meat products and meat-related solutions. We are the only first local HACCP-certified meat processor by ACM (UK). To realize our ambition for being the meat processing leader, we are delighted to invite a motivated and innovative applicant to join
Institut Pasteur du Cambodge WAREHOUSE ASSISTANT   Recruitment conditions: Minimum level: at least high school degree References required Full time job   Qualification: English/Khmer – Knowledge of French will be a plus Quick adaptation capacity Discipline and dedication Qualities related to the function (honesty, responsibility, communication) Good knowledge of software (Excel, Word, E-mails) At least two or three years of
Star Coaching Solution Co.,LTD Project Sale Executive Role and Responsibility Find a new client. Prepare all sales report (meeting plan, weekly report). Preparing document or quotation to customers. Build up good relationship with existing and penetrate new clients.  Strong commitment to achieve monthly sales target. Perform other duties as assigned by General Manager. Qualifications: Bachelor degree in Marketing, Management or
Cambodia Climate Change Alliance (CCCA) Knowledge Menagement Officer     The Cambodia Climate Change Alliance (CCCA) is a multi-donor initiative funded by EU, Sida, and UNDP with a comprehensive and innovative approach to address climate change in Cambodia. The overall objective is to strengthen national systems and capacities to support the coordination and implementation of Cambodia’s climate change response, contributing
ENGOLD CO.,LTD. Designer   Design such as poster, banner, or artwork to advertising work. Produce company catalogs. Generate promotional flyers for project sales to give out to customers. Provide creative design concept for all promotion advertising. Design all info for posting. To organize and creation of promotional plans for new product/existing product. Designing with Photoshop. Perform other duties as assigned
ENGOLD CO., LTD. ផ្នែកជំនួយការស្តុក   ការងារទទួលខុសត្រូវ រៀបចំឯកសារសម្រាប់ផ្ទៀងផ្ទាត់ពេលទទួលទំនិញ។ រៀបចំកត់ត្រារាល់ទំនិញចូលគ្រប់ប្រភេទនៃមុខទំនិញ ។ រៀបចំទំនិញដាក់តាមប្រភេទនៃមុខទំនិញ។ រៀបចំរបាយការណ៍ទំនិញចេញ/ចូល។ ចុះរាប់ស្តុកក្នុងឃ្លាំងជាក់ស្តែង ។ ធ្វើរបាយការណ៍រាប់មុខទំនិញ។ មានអត្តចរិកស្លូតបូត អត់ធ្មតនឹងការងារ ឧស្សាហ៍ព្យាយាម ហើយស្មោះត្រង់។   ថ្ងៃធ្វើការ ថ្ងៃច័ន្ទ ដល់ សៅរ៍ (ម៉ោង៧:៣០ព្រឹក ដល់ ៥:០០ល្ងាច) បុគ្គលិក​ភេទស្រី ធ្លាប់មានបទពិសោធន៍ បញ្ចប់ការសិក្សាត្រឹមវិទ្យាល័យ ឬ មហាវិទ្យាល័យ អាចប្រើប្រាស់កុំព្យូទ័រ  Word & Excel. ចេះភាសារកាន់តែប្រសើរ   How to Apply: ទំនាក់ទំនង               : អ្នកនាង ទូច សោមលកិ្ខណា  ទូរស័ព្ទ                        :
PRIME MF Microfinance អ្នកសម្អាត (Cleaner)   Job Requirement: ភេទស្រី អាយុចាប់ពី 25ឆ្នាំឡើង ទំនាក់ទំនងល្អ ត្រូវមានមិត្តភាពដែលអាចបត់បែនបាន, ស្មោះត្រង់ ព្យាយាមធ្វើការងារ – និងការទទួលខុសល្អ ត្រូវមានសុខភាពល្អ អនាម័យ សម្អាត សេវាកម្មល្អ   Contact Information: Contact Person: HR & Admin Department Phone: 023 993 905/023 993 910 Email: hr@primemf.com Website: www.primemf.com Address: #A19, St.271, Sangkat Tomnob Tek, Khan Chamkarmorn, Phnom Penh, Cambodia  
The shop cambodia Baker – 180$  Dayshift: 12:00 (noon) – 20:00   Job Description Assist the head baker or head chef in producing bakery products (bread and vienoisserie): follow recipes and procedures for preparing dough and forming bread bake items such as artisan breads, pastries, and viennoiserie. work with ovens, mixers, and other equipment to bake products that meet the
Job Description 1. Assume responsibility for the entire Kitchen in absence of the Executive Chef. 2. Assist in the operation at peak times and any other times business needs require your hands-on assistance. 3. Work together with Accounting to organize kitchen inventories. 4. Be visible in the operation and ensure implementation of quality standards. 5. Ensure clean kitchens, hygienic work
Job Description 1. Responsible for maintenance work order jobs, incident complaints, tuning/installing/removing of VCR, Hi-fi and TV, function set up 2. Operating and monitoring air conditioning plants as per specified schedule, report abnormal situation to superior immediately 3. Recording all log-sheets as per specified time interval – Refrigeration log – Electrical log, for air conditioning system – Compute energy consumption
Alila Villas Koh Russey Spa Therapist Willing and able to perform all spa treatments featured on the Spa Alila menu Must possess a solid understanding of spa alila’s products and their healing benefits. To be focused and dedicated to performing each treatment consistently and from the heart. Participate in training including Japanese and English language classes, product knowledge, operation standards,
Job Description • Instruct group fitness classes (e.g., aerobics, spinning, strength training) at all ability levels. • Provide advice to individuals on the correct method of exercising with fitness equipment. • Assess individual’s current exercise program and level of fitness to develop personalized exercise programs and provide fitness counseling. • Promote a fun and relaxing atmosphere for guests. • Observe
Job Description 1. Work together with Accounting to organize kitchen inventories. 2. Be visible in the operation and ensure implementation of quality standards. 3. Ensure a clean kitchen, hygienic work procedures and high safety standards. 4. Assist the Executive Chef in minimizing spoilage and wastage. 5. Ensure pastry team works in accordance with recipes 6. Maintain up to date recipes
Job Description 1. Prepares Account Receivable Recap from night audit work. 2. Responsible for all charges and credits to the various accounts properly entered on a timely basis. 3. Audits credit card charges, prepares them for transmittal and reconciles the accounts. 4. Prepares city ledger for position bills after completion of postings, reconciles to control figures at least every ten
ហត្ថាកសិករ លីមីតធីត មន្ត្រីផ្នែកលក់-អតិថិជនទូទៅ (ចំនួន ១២នាក់)   ភារកិច្ច និងការទទួលខុសត្រូវសំខាន់ៗ ធ្វើការណាត់ជួបផ្ទាល់ និងចរចាជាមួយអតិថិជនយ៉ាងជិតស្និត ធ្វើការទំនាក់​ទំនងជម្រុញការលក់តាមការបញ្ជាទិញពីអតិថិជនដែលមានស្រាប់ និងអតិថិជន​សក្តានុពល ចុះ ប្រមូលពត៌មានអំពី ទីផ្សារ និង អតិថិជនហើយផ្តល់ពត៌មានអំពីតម្រូវការជាក់ស្តែង សម្រេចអោយបានការលក់មានប្រសិទ្ធិភាពខ្ពស់តាមផែនការ ស្របតាម​ពេលវេលាកំណត់ ដោះស្រាយបញ្ហា និង ការត្អូញត្អែ របស់អតិថិជនអោយបានទាន់ពេលវេលា ជួបអតិថិជនដែលរបង្កើតអាជីវកម្មថ្មី បំពេញកិច្ចការផ្សេងៗទៀតតាមការចាត់តាំងរបស់គណៈគ្រប់គ្រង លក្ខណៈសម្បត្តិរបស់បេក្ខជន បព្ចាប់បរិញ្ញាបត្រ ឬកំពុងសិក្សាឆ្នាំទី៤ ជំនាញទីផ្សារ គ្រប់គ្រង​ពាណិជ្ចកម្ម ធនាគារ និង ហិរញ្ញវត្ថុ ឫសញ្ញាបត្រដែលមានតំលៃស្មើ មានជំនាញទំនាក់ទំនង និង​មានកំរិតក្នុងការវិភាគខ្ពស់ មានបទពិសោធន៍ផ្នែកលក់ក្នុងវិស័យធនាគា និងសេវា​កម្មហិរញ្ញវត្ថុ មានអត្ដចរិតល្អ មានភាពស្មោះត្រង់ ម៉ឺងម៉ាត់ សុភាពរាបសា និងមានអ៊ំណត់​ក្នុងការធ្វើការងារ ចេះភាសាអង់គ្លេស និងកុំព្យូទ័រ Ms. Office ត្រួវមានម៉ូតូផ្ទាល់ខ្លួន អត្ថប្រយោជន៍ដែល ហត្ថាកសិករ លីមីតធីត ផ្តល់ជូនៈ ហត្ថាកសិករ លីមីតធីត HKL ផ្តល់ប្រាក់បៀវត្សផ្អែកលើចំណេះ ជំនាញ និងបទពិសោធន៍។ ក្រៅពីប្រាក់បៀវត្សប្រចាំខែ ហត្ថាកសិករ
STAR COATING SOLUTION CO., LTD Project Sale Executive   Role and Responsibility Find a new client. Prepare all sales report (meeting plan, weekly report). Preparing document or quotation to customers. Provide good customer service. Dealing with team/ other to resolve complaints made by customers. Good communication and interpersonal skill. Good time management. Build up good relationship  with existing and penetrate 
International citizen services Project Finance Assistant   Role Over view In collaboration with Grant Management Specialist, the Project Finance Assistant (PFA) will support the line manager to manage the quality delivery of effective project “ Strengthening Education Management – SEM Plus” and “ Improving Market Access for the Poor (IMA4P), by contributing to effective budgeting and expenditures, ensuring a high
Kong Ren International School “KRI” គ្រូក្រៅម៉ោងភាសាចិន Part Time Teacher of Chinese   សាលារៀនអន្តរជាតិគង់រ៉េន“KRI”ជាគ្រឹះស្ថានអប់រំឈានមុខជាងគេក្នុងការផ្តល់សេវាកម្មអប់រំដូចជា បង្រៀនភាសាខែ្មរ និងភាសាអង់គ្លេសគ្រប់កំរិត ចាប់ពីថ្នាក់ មត្តេយ្យរហូតដល់កម្រិតខ្ពស់ ថ្នាក់ពេញម៉ោង និងក្រៅម៉ោង កុំព្យូទ័រ និងសេវាកម្មផ្សេងៗទៀត ដែលមាន០៩សាខាទូទាំងរាជធានីភ្នំពេញ ក្នុង ព្រះរាជាណាចក្រកម្ពុជា។ ដើម្បីឆ្លើយតបទៅនឹងភាពរីកចម្រើនរបស់ខ្លួន សាលារៀនអន្តរជាតិគង់រ៉េន ត្រូវការជ្រើសរើសបុគ្គលិកដូចខាងក្រោមៈ   REQUIREMENT មានអាយុចាប់ពី២០ឆ្នាំឡើងទៅ កំពុងសិក្សានៅសាកលវិទ្យាល័យឆ្នាំទី២ មានបទពិសោធន៍បង្រៀននឹងត្រូវបានផ្តល់អត្ថិភាព មានចំណេះដឹងផ្នែកភាសាចិនយ៉ាងតិចកម្រិត Elementary មានជំនាញទំនាក់ទំនង បង្រៀន និងលើកទឹកចិត្ត ​ចេះប្រើកុំព្យូទ័រកម្មវិធី Microsoft Office​​ Word and Excel បាន មានភាពស្មោះត្រង់ តស៊ូការងារ​ ម៉ឹងម៉ាត់ ហ្មត់ចត់ និងមានការប្តេជ្ញាចិត្ត ខ្ពស់ចំពោះការងារ មានភាពរួសរាយរាក់ទាក់ ឥរិយាបថ និងអាកប្បកិរិយា​ល្អ មានគំនិតឆ្នៃប្រឌិត ចូលចិត្តធ្វើការងារជាមួយមនុស្សថ្មីៗ មានការទំនាក់ទំនងល្អក្នុងសង្គម   HOW TO APPLY Interested
Kong Ren International School “KRI” គ្រូបង្រៀនភាសាអង់គ្លេសក្រៅម៉ោង ESL Teacher   សាលារៀនអន្តរជាតិគង់រ៉េន“KRI”ជាគ្រឹះស្ថានអប់រំឈានមុខជាងគេក្នុងការផ្តល់សេវាកម្មអប់រំដូចជា បង្រៀនភាសាខែ្មរ និងភាសាអង់គ្លេសគ្រប់កំរិត ចាប់ពីថ្នាក់ មត្តេយ្យរហូតដល់កម្រិតខ្ពស់ ថ្នាក់ពេញម៉ោង និងក្រៅម៉ោង កុំព្យូទ័រ និងសេវាកម្មផ្សេងៗទៀត ដែលមាន០៩សាខាទូទាំងរាជធានីភ្នំពេញ ក្នុង ព្រះរាជាណាចក្រកម្ពុជា។ ដើម្បីឆ្លើយតបទៅនឹងភាពរីកចម្រើនរបស់ខ្លួន សាលារៀនអន្តរជាតិគង់រ៉េន ត្រូវការជ្រើសរើសបុគ្គលិកដូចខាងក្រោមៈ   REQUIREMENT មានអាយុចាប់ពី២០ឆ្នាំឡើងទៅ កំពុងសិក្សានៅសាកលវិទ្យាល័យឆ្នាំទី២ មានបទពិសោធន៍បង្រៀននឹងត្រូវបានផ្តល់អត្ថិភាព មានចំណេះដឹងផ្នែកភាសាអង់គ្លេសយ៉ាងតិចកម្រិត Elementary មានជំនាញទំនាក់ទំនង បង្រៀន និងលើកទឹកចិត្ត ចេះប្រើកុំព្យូទ័រកម្មវិធី Microsoft Office​​ Word and Excel បាន មានភាពស្មោះត្រង់ តស៊ូការងារ​ ម៉ឹងម៉ាត់ ហ្មត់ចត់ និងមានការប្តេជ្ញាចិត្ត ខ្ពស់ចំពោះការងារ មានភាពរួសរាយរាក់ទាក់ ឥរិយាបថ និងអាកប្បកិរិយា​ល្អ មានគំនិតឆ្នៃប្រឌិត ចូលចិត្តធ្វើការងារជាមួយមនុស្សថ្មីៗ មានការទំនាក់ទំនងល្អក្នុងសង្គម   HOW TO APPLY Interested candidates can apply
WKP Trading Co.,Ltd Sale Representative 1 –Benefit: Salary : $200-$250 Insurance : 24 hours Commission when achieve the target   2 –Job Description: Introduce and promote the product to customer Build a good relationship with customers Follow up for payment collection Prepare daily sale report to supervisor Solving the problem for customers Other tasks assigned by the manager   3
International Citizen Service Programme  Volunteer Cross-cultural Youth Volunteering Opportunity with International Citizen Service Programme Do you want to make a real difference in some of Cambodia’s poorest communities? Now is your chance to become a part of VSO’s worldwide volunteering experience in International Citizen Services (ICS). In Cambodia, ICS is running projects in Battambang and Kratie province.  Together with 40
LEOPARD BUSINESS CONSULTANCY Co., Ltd. អ្នកចុះបញ្ជីអាជិវកម្ម   រៀនចប់ថ្នាក់ទី ១២ មានអាយុចាប់ពី ២៨ឆ្នាំ ឡើងទៅ   អត្ថប្រយោជន៍ ប្រាក់ខែខ្ពស់ជាងក្រុមហ៊ុនផ្សេង ផ្ដល់ជូនសាំង និងកាតទូរស័ព្វ ប្រចាំខែ ទទួលបានការបណ្ដុះបណ្ដាលបន្ថែម ទទួលបានការតម្លើងឋានៈ   របៀបដាក់ពាក្យ បើបេក្ខជនមានចំណាប់អារម្មណ៍សូមទំនាក់ទំនងតាមរយៈអាស័យដ្ឋានខាងក្រោម៖ អាស័យដ្ឋាន៖ ផ្ទះ ៥សេ ផ្លូវលេខ២៨៤ កែងផ្លូវ១៦៣ សង្កាត់ អូរឡាំពិក ខណ្ឌចំការមន រាជធានីភ្នំពេញ។ អ៊ីម៉ែល៖ cheyontha@lbc-firm.com លេខទូរស័ព្វ៖ ០៩៣ ៨៨៨ ៧៩៧
Mega International Commercial Bank Teller of Business Department   Mega International Commercial Bank is a leading Taiwanese Bank started its oversea branch business in September 2011 in Phnom Penh City Cambodia. We are currently a Cambodia Government approved full function commercial bank and Mega group owned many branches and affiliated companies in Taiwan. We also owned many oversea branches and
Kdei Karuna Organization Admin Assistant   Kdei Karuna, is a politically-neutral NGO that aims to contribute to sustainable peace efforts by enabling individuals to live together with dignity, tolerance, and harmony. To reach this goal, Kdei Karuna implements projects based on a bottom-up participatory approach in which participants are encouraged to identify their needs and to develop forward-looking actionable goals.
Milky Way School The Kindergarten Director Job Requirements: At least 3 year experiences in teaching both Khmer and English, especially in the area of pre-school and kindergarten. Child loving mindset and ability to deal effective with both small kids and their parents. Bachelor’s Degree of Education or of English is a must. Pedagogy Certification properly accredited by Ministry of Education
Milky Way School The Campus Principal Job Requirements: At least 4 year experiences in teaching both Khmer and English. Bachelor’s Degree of Education or of English is a must. Pedagogy Certification Properly accredited by Ministry of Education is an advantage. Proficiency in both spoken and written Khmer and English Good general knowledge, proven leadership, broad conceptual skill and an ability
CAMBOVITORIAIMPEX Co.,Ltd. Logistics   Full time Salary $200-$400 High School Male/Female Language English– Good Age 25 Location Phnom Penh; Publish Date Closing Date 30/Sep/17 Logistic Position Duties Assist to check and verify all the documentation Liaises trucker arrange truck booking, pickup delivery Control and filing properly of the clearance documentation Assist operations team arrange truck booking supplier Liaises to with
Home Kids International School Philippines Teachers of English (Female Only) salary $500 Job Description Creative, energetic and fun-loving with a positive attitude Able to solve problems and work under pressure. Be involved in planning, teaching and evaluating the classroom programs. Able to maintain records of children’s progress reports and learning needs. Make themselves available to speak with parents before or
 ក្រុមហ៊ុន ​ហ្គ្រីន ផេស​  ខូអិលធីឌី   ផ្នែកលក់ខាងក្រៅ (បន្ទាន់) ជាច្រើននាក់   ក្រុមហ៊ុន ​ហ្គ្រីន ផេស​  ខូអិលធីឌី  ជាក្រុមហ៊ុនបំរើសេវាកម្មកំចាត់សត្វកណ្តៀរ​ និងសត្វល្អិត​គ្រប់ប្រភេទ ។​ ​ ​ក្រុមហ៊ុនត្រូវការជ្រើសរើសបុគ្គលិកផ្នែកលក់ខាងក្រៅបន្ទាន់ជាច្រើននាក់ ​ដែលមាន​​ លក្ខណ:សម្បត្តិដូចខាងក្រោម: ­ បុគ្គលិកផ្នែកលក់ខាងក្រៅ​ (ច្រើននាក់): ទាំងពីរភេទ  មានរូបសម្បត្តិសមរម្យ​  រួសរាយរាក់ទាក់  ស្មោះត្រង់​​  ក្លាហាន  និងគោរពពេលវេលា មានចំនូលចិត្ត​ការងារផ្នែកលក់  និងមានទំនួលខុសត្រូវ​ក្នុងការងារ​របស់ខ្លួន មានចំនូលចិត្តផ្នែកប្រាស្រ័យទាក់​ទង និង​​ ចេះបត់បែន​តាមតំរូវការអតិថិជន​​​​​​ និង​ទីផ្សារ​ មានឆន្ទះ​ ​​  តស៊ូរាល់ការលំបាកក្នុងការងារ  និងមានបំណងចង់មានអាជីពផ្នែកលក់​​  ​ដែលទទួលបានប្រាក់ចំណូលខ្ពស់ អាចនិយាយភាសាអង់គ្លេសបាន អាចប្រើប្រាស់កម្មវិធី​កុំព្យូទ័រ ​​Microsoft Word, Microsoft Excel និង Email បើមានបទពិសោធន៏ផ្នែកលក់​ ​និងទីផ្សារកាន់តែប្រសើរ លើកទឹកចិត្ត​ចំពោះ​និស្សិតដែលទើប​បញ្ចប់ការសិក្សាថ្នាក់បរិញ្ញាបត្រដែលមិនទាន់មាន​      បទពិសោធន៏ មានមធ្យោបាយធ្វើដំណើរដោយខ្លួនឯង អត្ថប្រយោជន៍ទទួលបាន:  ប្រាក់ខែទទួលបានចាប់ពី 180 ដុល្លា ដល់ 350
Land & Houses (Cambodia) Investment Co., Ltd. Stock & Inventory Control Staff.   Land & Houses (Cambodia) Investment Co., Ltd. was established in August of 2015 by a brilliant young entrepreneur Madame Se Lily. Land & Houses (Cambodia) Investment Co., Ltd. officially registered under the Ministry Of Commerce (No. Co. 2783KH/2015) in Phnom Penh, Kingdom of Cambodia. LHC is a
Land & Houses (Cambodia) Investment Co., Ltd. Steel Work Engineer   Land & Houses (Cambodia) Investment Co., Ltd. was established in August of 2015 by a brilliant young entrepreneur Madame Se Lily. Land & Houses (Cambodia) Investment Co., Ltd. officially registered under the Ministry Of Commerce (No. Co. 2783KH/2015) in Phnom Penh, Kingdom of Cambodia. LHC is a real estate
International University កិច្ចការសាស្រ្តាចារ្យ   សាកលវិទ្យាល័យ អន្តរជាតិ(IU) ត្រូវការជ្រើសរើសបុគ្គលិកបម្រើការងារការិយាល័យ រដ្ឋបាល និងធនធានមនុស្ស ផ្នែកសាស្រ្តាចារ្យ  (Lecture Hall) ចំនួន ២ នាក់ ។ ក. លក្ខខណ្ឌជ្រើសរើស ១.ភារកិច្ចទទួលខុសត្រូវ ធ្វើបញ្ជីរាយនាមសាស្ត្រាចារ្យ តាមមហាវិទ្យាល័យ តាមជំនាញ តាមក្រុមបង្រៀន ដោយមានពត៌មានសម្រាប់ទំនាក់ទំនង ដូចជាអាស័យដ្ឋាន, លេខទូរសព្ទ, E-Mail ឬទីកន្លែងធ្វើការជាដើម។ សុំ CV, Photo, Diploma និង Course Outline ពីសាស្ត្រាចារ្យ ដែលចូលបង្រៀនថ្មី រួចចងក្រងទុកជាឯកសារ។ ត្រួតពិនិត្យវត្តមានរបស់សាស្ត្រាចារ្យ និងតាមដានការបង្រៀនរបស់សាស្ត្រាចារ្យ។ ផ្តល់របាយការណ៍អំពីម៉ោងបង្រៀនទៅការិយាល័យហិរញ្ញកិច្ច ដើម្បីបូកសរុបម៉ោងបង្រៀន និងគិតគូរប្រាក់បង្រៀនជូនសាស្ត្រាចារ្យ។ ធ្វើកិច្ចសន្យាបង្រៀនរបស់សាស្ត្រាចារ្យ។ ពិនិត្យរាល់កិច្ចសន្យារបស់សាស្ត្រាចារ្យដែលបានផុតកំណត់ និងទំនាក់ទំនងសាស្ត្រាចារ្យមកធ្វើឡើងវិញ។ អនុវត្តភារកិច្ចផ្សេងទៀត តាមការចាំបាច់ និងតម្រូវការរបស់សាស្ត្រាចារ្យ ក្នុងរង្វង់ដែនកំណត់ដែលសាកលវិទ្យាល័យអនុញ្ញាត។ ២.លក្ខខណ្ឌតម្រូវ ត្រូវបញ្ចប់ថ្នាក់ បរិញ្ញាបត្រ មានបទពិសោធន៍ការងារយ៉ាងតិច ១ ឆ្នាំ មានទំនាក់ទំនងល្អជាមួយសាស្រ្តាចារ្យ មានសុខភាពល្អ និងរឹងមាំ ចេះភាសាអង់គ្លេស
Phnom Penh HR JOB OPPORTUNITY Risk Management Company Profile Phnom Penh HR is the leading recruiter and HR Advisory to the reachable market. We provide Recruitment Service, HR Advisory, Professional Training, Consulting and Outsourcing. About Job Job Title : Risk Management Sector : Private sector Industry : Merchandising / Service /Manufacturing/Education Salary Range : 1000$ to 1500$ Benefit : Updating
Phnom Penh HR JOB OPPORTUNITY Branch Manager Company Profile Phnom Penh HR is the leading recruiter and HR Advisory to the reachable market. We provide Recruitment Service, HR Advisory, Professional Training, Consulting and Outsourcing. About Job Job Title : Branch Manager Sector : Private sector Industry : Merchandising / Service /Manufacturing/Education Salary Range : 1500$ to 2000$ Benefit : Updating
Phnom Penh HR JOB OPPORTUNITY Funding Manager Company Profile Phnom Penh HR is the leading recruiter and HR Advisory to the reachable market. We provide Recruitment Service, HR Advisory, Professional Training, Consulting and Outsourcing. About Job Job Title : Funding Manager Sector : Private sector Industry : Merchandising / Service /Manufacturing/Education Salary Range : 500$ to 800$ Benefit : Updating
Phnom Penh HR JOB OPPORTUNITY Risk Management Company Profile Phnom Penh HR is the leading recruiter and HR Advisory to the reachable market. We provide Recruitment Service, HR Advisory, Professional Training, Consulting and Outsourcing. About Job Job Title : Risk Management Sector : Private sector Industry : Merchandising / Service /Manufacturing/Education Salary Range : 1000$ to 1500$ Benefit : Updating
Phnom Penh HR JOB OPPORTUNITY Branch Manager Company Profile Phnom Penh HR is the leading recruiter and HR Advisory to the reachable market. We provide Recruitment Service, HR Advisory, Professional Training, Consulting and Outsourcing. About Job Job Title : Branch Manager Sector : Private sector Industry : Merchandising / Service /Manufacturing/Education Salary Range : 1500$ to 2000$ Benefit : Updating
Phnom Penh HR JOB OPPORTUNITY Funding Manager Company Profile Phnom Penh HR is the leading recruiter and HR Advisory to the reachable market. We provide Recruitment Service, HR Advisory, Professional Training, Consulting and Outsourcing. About Job Job Title : Funding Manager Sector : Private sector Industry : Merchandising / Service /Manufacturing/Education Salary Range : 500$ to 800$ Benefit : Updating
Phnom Penh HR JOB OPPORTUNITY Safety Manager Company Profile Phnom Penh HR is the leading recruiter and HR Advisory to the reachable market. We provide Recruitment Service, HR Advisory, Professional Training, Consulting and Outsourcing. About Job Job Title : Safety Manager Sector : Private sector Industry : Merchandising / Service /Manufacturing Salary Range : 500$ to 800$ Benefit : Updating
Phnom Penh HR JOB OPPORTUNITY Safety Manager Company Profile Phnom Penh HR is the leading recruiter and HR Advisory to the reachable market. We provide Recruitment Service, HR Advisory, Professional Training, Consulting and Outsourcing. About Job Job Title : Safety Manager Sector : Private sector Industry : Merchandising / Service /Manufacturing Salary Range : 500$ to 800$ Benefit : Updating
Phnom Penh HR JOB OPPORTUNITY  Accountant (A/R & A/P) Company Profile Phnom Penh HR is the leading recruiter and HR Advisory to the reachable market. We provide Recruitment Service, HR Advisory, Professional Training, Consulting and Outsourcing. About Job Job Title : Accountant (A/R & A/P) Sector : Private sector Industry : Import and export company Salary Range : 350$ to
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