POSITION: ACCOUNTING OFFICER (Renato Llegue Jr.

and Lean Chheangmean) –

BOOK A

1. Manage the petty cash fund for payment and advances.

2. Disbursement of cash payments and advances.
3. Preparation of Journal Voucher Entry.
4. Maintain cash balance record for Petty Cash Fund and Cash in Bank (Cambodia Public Bank).
5. Daily updating of Cash Balance Record and Cash in Bank record
6. Cash count at the end of the day.
7. Inputting of transactions in the Peachtree.
8. Must ensure that all transaction documents were filed per month and per purpose.
9. Submit all records to consultant for tax filing purposes. (e.g., cash record, bank record, payroll
summary, expense reports – cash payment or AP, Sales, Staff FBT, NSSF, imports if any, etc.)
10. Scan all transaction documents for filing.
11. Check export document from Shipping with the supporting document.
12. Packing of cash and payment of payroll. (Resigned and Terminate)
13. Funding of ATM Payroll. (Monthly payment)
14. Preparation of Accruals.
15. Other tasks assigned by the Management and its superior

POSITION: ACCOUNTING OFFICER (Kennet Capule and Carlo Serano) – BOOK B

1. Manage the petty cash fund for payment and advances.

2. Disbursement of cash and check for payment/advances.
3. Preparation of Journal Voucher Entry.
4. Maintain cash balance record for Petty Cash Fund and Cash in Bank (Cambodia Public Bank).
5. Daily updating of Cash Balance Record and Cash in Bank record
6. Cash count at the end of the day.
7. Inputting of transactions in the Peachtree.
8. Reflects all transactions recorded in Book A for consolidation.
9. Must ensure that all transaction documents were filed per month and per purpose.
10. Check export document from Shipping with the supporting document.
11. Packing of cash and payment of payroll. (Monthly, Weekly, Overtime for Book B payments)
12. Funding of ATM Payroll. (Monthly payment)
13. Preparation of Accruals.
14. Preparations of Debit Notes and other charges to PAL/SKY/PAIL
15. Preparation of Monthly Budget for SKY/PAIL for sending at Hongkong Office.
16. Preparation of Daily, Weekly, Monthly and Yearly check payments for both Book A and Book B.
17. Other tasks assigned by the Management and its superior
POSITION:

1. Check and verify that all cash payment voucher and check payment voucher were completely
filled up before proceeding to disbursement.
2. Must ensure that cash record balance and cash in bank balance are updated on a daily basis.
3. Must ensure that cash ending balance is tally with the record.
4. Must ensure that all journal voucher are correct and properly filled up with reference number
and attachments are complete as per needed.
5. Check and verify all records submitted to consultant for tax filing.
6. Check and verify payroll for the month, whether ATM and Cash Payment.
7. Check and verify all export documents are correct as to supporting documents.
8. Check and verify all accounting entries in the Peachtree System.
9. Check and verify that all transaction documents were filed accordingly.
10. Check and verify that Monthly Budget Report are reasonable and of use.
11. Check and verify all scan documents are complete and labeled properly in the storage.
12. Recount cash ending balance of Book A and Book B if tallies with the cash balance record.
13. Maintain the monitoring and filing of Cash Advance to Employees. (Applicable to SKY only)
14. Must submit a Monthly Expense Report to the Management every after 25 th of the month.
15. Must submit Collection Report to the Management of all Cash Advances to Employees every
month. (Applicable to SKY only)
16. Must prepare the Fixed Asset Register monthly.
17. Must ensure that all work done by Book A and Book B are in accordance to the policy and
procedure given by the company.
18. Other tasks assigned by the Management and its superior

Recommendations:

Control Activities:
1. The cut-off time for request of payment must be until 4PM only for early safekeeping of
cash by 5PM.
2. The cash transaction recording and actual cash count must be finalize at most 4:30 pm so
that rechecking by Supervisor must be done before 5PM, not unless urgent payment must
be done after cut-off hours.
3. Cash safekeeping must be maintained by both the Accounting officer and Accounting
Supervisor.
4. The cash safe key must be in the custody of the Accounting Supervisor and the vault
combination must be only known to the Accounting Officer.
5. Dual custody of cash safe vault must be observe. SKY and PAIL
6. Imposition of Payment schedule for Payroll. – SKY only
7. All cash must be turnover to the Accounting Supervisor at the end of the day for
safekeeping.
For PAIL:
1. Book A – Must be maintained by two persons for controlling purposes.
a. Person 1 – must maintain his/her own cash record and actual cash must be in his
custody.
b. Person 2 – must maintain his/her own cash record, all supporting documents for filing
are in his/her custody.
 2.

For SKY:
1. All check payments must be done by Book B.
2. All regular check payments must be prepared two (2) days prior the deadline.
3. All cash payments must be prepared one day prior the schedule.
4.

Reports:
1. Monthly Expense Report – every 25th of the month
2. Initial Balance Sheet for Management purposes – SKY and PAIL
3. Monthly AR and AP Aging Schedules.
4. Expense Report – Fluctuation Analysis – Every 27 th of the month.
5.
present