Youth in Cambodia and Khmer New Year ២៥៥៩​

(Images from Cambodian Facebook Sharing)

Coming Khmer New Year Day, Cambodian youth has shown their talent and initiatives to promote Cambodia to the world! Many youth has been engaging with the campaign for technology, world record and social responsibility during this holiday for last few years including the Angkor Sangkranta in Siem Reap. Preparing for this event during Khmer New Year ២៥៥៩​, Cambodian Youth Union from different provinces and capital of Phnom Penh travelling to the same destination, Angkor Resort. This year they prepare many big events including 2015 traditional dancers and the biggest sticky rice cake (Nom Ansom Yeak) to get the Guinness World Records. According to news from VOD interviewed Mr. Som Rattana today in Facebook, the biggest sticky rice cake (Nom Ansom Yeak) was successfully registered into Guinness World Records for the total weight 4040 kg (More than 4 tons) promoting the tradition and culture of Cambodia. Besides that, many other traditional activities are ready to serve both local and foreign tourists such as famous ancient boxing, traditional dances, Lakhon Sromorl Sbaek Toch and Sbaek Thom, popular games... They're going to enjoy day and night at Angkor Ancient Town! At the same time, tourists could enjoy seeing the old temples around this area.

(Old Khmer - Pre-War)

Most of Cambodian teens leave Phnom Penh for hometown or short trip during Khmer New Year. Thousands of them are expected to go to support Angkor Sangkranta, the biggest event in Cambodia. Others go to enjoy and help family to prepare and celebrate Khmer New Year nationwide. They go with gift, food and drink granting to parents and relatives; they pay high respect and visit people in the village or neighbor. They decorate the house and surrounding area with special lighting. In each town, there is the firework and concert to promote Khmer New Year and tradition among youth including popular games, dancing and selling their sole product in each provinces. In Battambang Town, local residents and foreigners enjoyed firework, concert, popular games (breaking the pot), dancing, night market and good lighting decoration last night. It should be noticed that it's so funny for a brave foreign boy showing confident to challenges in popular games and dancing.

Wish everyone good luck and smile happily for this season! "We got it!  Yeah, Bravo Cambodia!"

Earth Hour Cambodia 2015 by AYC & WWF

Cambodian Youth is now motivated by the international campaign called, "Earth Hour". According AYC Team in cooperation with WWF, Earth Hour campaign is celebrated on March 28, 2015 in 162 countries including Cambodia, the third celebration. What does it mean? Earth Hour is the initiative action for all people around the globe to understand about the climate change going on recently and to know about the effect of over use of the electricity. Human being today uses the energy without knowing the cause of it. The technology to generate the power from hydro-dam does pollute the environment and if we overuse uselessly, it means we are causing the climate change. Let's turn off the light for one hour to express about the commitment to stop the climate change. Let's figure out and reduce the electric usage as much as possible when you don't need it. Please save the electricity and save our environment!

On March 28, 2015, AYC Teams do the best to organize the big event at Royal University of Phnom Penh (RUPP) at 5:00PM until 8:30PM. They are very creative and initiative to make everyone enjoyable and aware of the concern on the useless electricity not in need. They put mats for all participants to sit down and enjoy the programs inside the football field. The team controls very well; they are young, but so talent in event management. For example, Mr. PHORK Visal does his best effort as AYC team member to make this movement forwards. That's the key point to be enjoyable about youth movement in Cambodia right now. We are ready! Are you ready? There are two famous singers to be there: Mr. CHHORN Sovannareach and Ms. MEAS Soksorphea giving two special songs each. Later, the special art shows about Lakhorn Sromorl and Monkey Remixed Traditional and Modern Dance who won the first rank in Hanoi Competition. Q&A Award session is so interesting to focus on the knowledge about Earth Hour and its mission. Lighting the candles in the field is the special session prepared by AYC Team; they share one candle each to all participants and give the light together to show that electric saving could be done by everyone! This is so great!

At the end of programs, the rain and wind starts up, but the event still continues till the end! This is the commitment that if we want to do it, you can do it! Do not forget to save your electricity for saving the earth!

"We are the first generation to be aware of the climate change and we are the last generation to find the solution for the climate change!", said Mr. Barack Obama, The U.S. President.

By: POK Panhavuth

Angkor City of Cambodia, The Best City in Asia and The Second Popular City in the World Record 2015

Angkor City of Siem Reap, the first rank most popular city in Asia and the seond rank most popular city of the world in 2015, is the ancient capital of Angkor Khmer Empire and the largest ancient city in the world during the flourish time of this kingdom. There used to be thousand of temples built in the city and around the areas with the modern irrigation available for residents in this city. It was estimated more than 1 millions living there in the north of Tonle Sap Lake (Great Lake in South East Asia) before the collapse in the early of 15th century. 

Golden tower was shining during the visit of Zhou DaQuan, the famous writer from ancient kingdom in China today. People living along the river showed their daily routines such as swimming, bathing, riding boat, etc. Agriculture was actively done by local residents for rice and other crops. Daily businesses of local residents showed up along with foreign trader such as Chinese and other ethnic people around the area. Women wore the special jewelry such as diamond, gold, silver, gems... Royal family went out with many people following them for protection and local residents had to show their respect when they got across. There were many doctors, royal dancers, army, sellers, buyers, farmers, fortune tellers, waiters and landlords. 

The two most famous temples today are Angkor Wat Temple and Angkor Thom Temple known as Bayon Temple. It's very long history to talk about them that alert about the two large scale urban area inside Angkor City. Angkor Wat Temple used to be the first city development of Angkor that thousands of people living next to it depends on the farming. Later, city expansion was done to the north for more protection strategy and the larger area for the agriculture and household settled. More and more people came to the city similar to current situation of Phnom Penh city getting more people from day to day. Capital residents lived comfortably and got more access to the infrastructure linking to main cities throughout the empire like Nokor Reachseyma, Sokhotey, Prey Nokor, Kanchanakborey, Lop Borey, Nokor Sreythommareach, Reach Borey, Ayuthea, Khemarath, Champasak, Sombor Preykuk, Battambang, Sorin, Kok Khan, Bachem Borey, Chan Borey, Steung Chrov, Nokor Neayok, Or keo, Vieng Chan, Luang Preahbong, Nokor Sour, Nokor Phnom, Sangkeak, etc.

Being destroyed several times until Khmer army gained power again during Long Vek era, Angkor City was renamed as Siem Reap (The loss of Siam Troop in the battle field) after victory of Khmer over the invader, Siam troops in the early of 16th century. For nearly several decades that this city flourished again with thousand of people came back for Buddhism practice in the area, especially Angkor Wat Temple. However, this city was invaded again and controlled for short period of time by Siam troops as they raid and destroyed Long Vek capital completely in the end of 16th century. Millions of Khmer people were killed and transferred to Siam gaining territory during the collapse of Angkor City and Long Vek City totally at least more than 1 millions flowing into Siam and absorbed to this new kingdom as Siam people mixed with Tai tribe and other Siam people in the area (Khmer, Mon, and other ethnic groups) given the next generation, Thai people today.

It's so happy to hear that this city gaining more popular about the ancient capital structure and temples in the world record for best destination access by tourists around the globe. Even most of the infrastructure was destroyed, the remaining building still stands for its pride of the ancient people. "What destroys you making you stronger!"

By: POK Panhavuth

Brief on "Accrued Expense" For Cambodian and Others

Accrued expenses are expenses that have been incurred, but not yet paid for. To put it another way, an accrued expense is paid after being recorded on the books. Every adjusting entry for accrued expenses debits an expense account, increasing expenses on the income statement and reducing net income, and credits a payable account, increasing liabilities on the balance sheet.

How to Record Accrued Expenses 

• Interest owed but not yet paid on borrowed funds.

Interest Expense
          Interest Payable

• Rent owed, but not yet paid.

Rent Expense
           Rent Payable

• Utility bills owed, but not yet paid:

Utilities Expense
           Utilities Payable

• Salary expense owed, but not yet paid.

Salaries Expense
            Salaries Payable

• Property and other taxes owed, but not yet paid.

Property Tax Expense Property
             Tax Payable

Practice:

Problem I. 

Make the following adjusting journal entries: Accrue interest expense of $500 Accrue WHT tax expense of $300 Accrue audit expense of $100


Solution:

Problem I.  

Interest Expense 500
            Interest Payable 500
 (To accrue interest expense)

WHT Taxes 300
            WHT Taxes Payable 300
  (To accrue WHT tax expense)

Audit Expense 100
            Audit Payable 100
  (To accrue Audit expense)

Source: http://www.aipb.org/pdf/AdjustingEntries.pdf

Loving Life in Cambodia

Living in different places will make you good at analyzing where to live for your preference! That's the case, Cambodia if comparing to other countries around the world in term of economic and general development on industrialization might not be the best to spend your life here, but in term of cultural and natural circumstances Cambodia is surely the right setting for everyone! There are several reasons why Cambodia could be the better home to everyone!

First, Cambodia is the longstanding historical empire more than 2000 years in South East Asian Region that teaches their people to be calm and polite to the new comers and foreigners. No one could find that Cambodian is the one to discriminate others, but it could be seen as the most friendly person in the region to welcome new things and opportunity to grow. Do not ever think based on the political motivation! Government is government and people is people! Politics is politics and cultures is cultures! Public is public and private is private! You may find Cambodia facing many events of the political conflicts for the late century. In fact, someone is behind it other than Cambodian herself. No leaders in Cambodia really shows their heart to do what other countries want them to, but we have to in term of the international geographical political influences. It is believed Cambodia's been being the victim of this kind of game until present. What destroys Cambodia the most is not herself, but the strongest giant political players are using Cambodia as the platform to show their strength to the region as well as the world. No matters what life in Cambodia is much better than those in some countries if just to focus on how we live our life privately. We could do whatever we want and government could not show any harms to us if we do the right things.

Second, food in Cambodia is really good and affordable for all kinds of people. Most foreigners and Cambodian residents do enjoy what they have to eat here with the different tastes. Some foreigners said Cambodia is the right place to eat being better than some countries in the region that the taste of food is not worth to eat. Foreigners could walk in the city for the most delicious food for their own preferences or taste the traditional food throughout Cambodia. Similarly, local residents is also pleased to have their local food for breakfast, lunch and dinner. Not only Cambodian meal, but also the many other various types of food is available to all nationality living in Cambodia. The most natural popular drink are coconut, passion fruit juice, Pursat orange juice, coffee, tea, wine and beer. It should be noticed that the taste of food in Cambodia is more common to all people around the world, so foreigner is pretty easy to eat the food here. Moreover, fruit of Cambodia is the best without chemical substances, except the imported fruit from some countries. The local fruit are cassava, watermelon, melon, orange, mango, mangosteen, longan, grape, rambutan, durian, etc.

Finally, there are many natural resorts created privately or publicly in Cambodia. If you want to go to the ancient city, Siem Reap is the best capital of Angkor Empire to visit with the largest temple in the country and region. There are around 1080 temples throughout Cambodia. Being the best tourism site in Cambodia, Siem Reap is more popular for living as the city expansion from year to year because of the inflow of foreigners and Cambodian to this province. Special events is celebrated every year such Water Festival, Angkor Sangkrandr (Angkor Khmer New Year), marathon....  Besides that, if you want to relax at the mountainous and forest area, please go to Rattanakiri, Mondulkiri, Koh Kong, Pursat, Preah Vihear and Oddarmeanchey. You can refresh your mind with fresh air of nature right there. In addition, the beach of Cambodia is getting awards for the best quality of tourism that people could enjoy the natural view of the sea in this country. There are four provinces along the sea included Kampot, Kep, Sihanoukville, and Koh Kong. Last but not least, the main capital and low land provinces could be the value added to the tourism in Cambodia such as Phnom Penh, Battambang, Banteay Meanchey, Pursat, Kompong Cham, Prey Veng, Kompong Thom, Tbong Khmum, Svay Rieng, Takeo, Kandal, and Kompong Chhnang. The view of rice fields could be switched to city life of tall building with modern services.

In short, Cambodia is the place to live and love with various thing you can do to enjoy your life. There are some criteria that makes this country the better place to relax and run away from your stressful life. "Love and life could be found in Cambodia!"

By: POK Panhavuth 

My Beloved Olympic Stadium អូឡាំពិចស្នេហ៍ខ្ញុំ

ព្រលឹមប្រលោម                 សមមេឃភ្លឺថ្លា

រស្មីសុរិយា                        ចារជាថ្ងៃថ្មី

ទស្សនាកន្លែង                   ចែងចិត្តភក្តី

ជាប់ស្នេហ៍នឹងថ្លៃ                ទីអូឡាំពិច។

ឱ!​កីឡាដ្ឋាន                      មានមន្តដូចផ្កា

ពេលឃើញកាលណា          ចិន្តាមេត្រី

ស្រស់ដូចរូបបង                 ស្រស់សមពេកក្រៃ

រកអ្នកដទៃ                        នឹងផ្ទឹមពុំបាន។

ពហុកីឡា                         ដ្ឋានដានស្នាដៃ

ខេមរាសាមគ្គី                    ពីសង្គមចាស់

ស្ថាបត្យកម្ម                       ប្រវត្តិសាស្ត្រ

ជាតិខ្មែរល្អល្អះ                   រដ្ឋរាស្ត្រនិយម។

៦៣ដីលាស់                      ផ្លាស់មុខមាត់ថ្មី

កូនខ្មែរចរណៃ                   ច្នៃអូឡាំពិច

វណ្ណម៉ូលីវណ្ណ                    ស្មារតីដូចពេជ្រ

គូរប្លង់រំលេច                      ឈ្លេចសាងនគរ។

៦៤សម្រេច                       កិច្ចសាងកីឡា

ពហុថ្លៃថ្លា                         ដ្ឋានកាយសម្ព័ន្ធ

ប្រុសស្រីជិតឆ្ងាយ              គ្រប់កាយរួសរាន់

ស្រស់គ្រប់ជំនាន់                លាន់កីឡាជាតិ។

៦៥ចាំងជះ                        ប្រុសស្រីបានសុខ

ជ័យព្រះប្រមុខ                   លោកលើកស្ទួយជាតិ

គ្រប់កាយសម្ព័ន្ធ                 ជាតិអន្តរជាតិ

ខំប្រឹងខ្មីឃ្មាត                    សាងជាតិបរិបូណ៌។

ស្នូរហ៊ោទះដៃ                    សម្រែកជាតិខ្មែរ

៦៥ហូរហែ                        រចនាប្រែពណ៌

ទាហាននិស្សិត                  ហាត់ប្រាណកំដរ

លោកហ្សាលដឺហ្គោល        ជាទស្សនីយភាព។

នេះនឹករឿងចាស់               គួរអោយលំនឹង

ជាក្តីរំពឹង                          ថានឹងថ្លៃថ្នូរ

ស្នាមស្នេហ៍ស្និទ្ធិស្នាល        ជាទីបណ្តូល

សុខភាពជាស្នូល                ស្ទួយកីឡាជាតិ។

អូឡាំពិចអើយ                   អ្នកល្អម៉ត់ហ្មង

អរគុណដល់បង                 ចងអនុស្សា

រីអស់ចាស់ក្មេង                  វង្វេងស្នេហា

សាយ័ណ្ហសុរិយា                យាត្រាហាត់ប្រាណ។

ថ្ងៃជ្រេទៅហើយ                 អូនសូមលាសិន

លាកែវមាសឆ្អិន                 បណ្តូលស្នេហា

លើកទូរស័ព្ទដៃ                  ថតជាសច្ចា

សម្រស់រៀមរ៉ា                   ពេជ្រក្រុងភ្នំពេញ។

និពន្ធដោយៈ ប៉ុក បញ្ញាវុធ (០៩.០២.២០១៥)

Lakhorn Niyeay Khmer Oldies - Kompong Thom Chumrum Chet By フイ メアス Huy Meas and Staff at National Radio in Phnom Penh

Frankly speaking, Lakhorn Niyeay used to be the most popular type of entertainment before Pol Pot Regime in Cambodia which destroyed everything including life of most radio host and artists. Among them, Huy Meas (フイ　メアス or ហួយ មាស រាជធីតាវោហារមាស សំឡេងរនាតឯក ) was so famous with the strong tiny sweet voice as you could listen to her voice in this Lakhorn Niyeay Khmer - Kompong Thom Chumrum Chet (コンポントム　の心).

At the beginning of this special radio story, you will hear the sweet female voice, known as Neary Phal (Huy Meas). This story covers the life of the rural girl in Kompong Thom Province having a brother as a soldier, Nora. Neary Phal sings very softly that is the sweetest voice from our oldies singer. She is considered to get the golden voice by our older people in her generation. In this story, she expresses the shyness to a man living in her house, but traditionally not allow him to get into her room. Why? Because a man is mostly naughty to woo the girl naturally and that's why the man is not permitted to get into the room or with the girl alone. This could lead to something matters in our society. It does happen as Neay Eysal tries to take advantages of a girl; however, Neary Phal representing the Khmer girl who must protect her dignity following the culture. Next, Neary Phal awakes her youngest brother, Nory, to help her cleaning the house. With this part, the author wants everyone to be hard-working and not to sleep so late since it's the waste of time and the Khmer tradition to prepare the house before Khmer New Year Day. You see! Her parents go to the pagoda since the dawn showing the older people in Cambodia always go to pagoda for our cultural practices. Later, a friend of Nora coming from Phnom Penh with him, Keo Sothea, is so polite to talk more about our hospitality. The author wants to reflect about how each child should be educated about the good manner to welcome the guest! One part on the top of Phnom Sontuk revealing the true conversation between Sothea and Neary Phal about the reality in Khmer society from that generations to present. I do love this story and how our oldies artists perform with the best talent that no one could cover now! I do wish to have such kind of Huy Meas's voice! She is so talent! This Lakhorn Niyeay is so educational to all Khmer people that is worth to be valued and preserved!

In short, this story is the best one for all generations to learn about life preparation in term of our tradition and culture. Similarly, those oldies artists including Huy Meas is so talent to leave us the best records to listen. We, Cambodian, must preserve the best entertainment reflecting the core value of our society.

By: POK Panhavuth