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

Happy New Year 2015 in Cambodia

Happy New Year 2015 is the most common word used in conversation and Facebook wish around the world.  Not different from the other countries, Cambodia in the era of the globalization is now a part of the world season celebration for new year, Christmas Eve and Day and Halloween since the young generation seems to adapt to those celebration as the happy time with friends and family. It does make the day special for everyone in Cambodia now to countdown on the night of the old year end and the new year start.

During this occasion, the good decoration is done throughout Phnom Penh to warmly welcome the Year 2015. The Independent Monument Park was lighted with the different color to make city more attractive. People from different countries and locals seem to enjoy walking in the evening chatting, walking, jogging, taking photo and riding bicycles. Many vehicles travel near the park creating an image of the busy and crowded city.

Countdown night is very popular in Cambodia as well. Many people having the party wait for the time to come for countdown towards new year. There were fireworks on the sky to loudly announce the coming new year. People went to Dreamland, Riverside and Diamond Island (Koh Pich City).

Finally, I do wish everyone good luck, successful, wealthy, healthy and may your wish comes true very soon. "Happy New Year 2015! Happy New Year World!"

By: POK Panhavuth (Steung Khiev) 

What is Steung Khiev, iRSSS Cool and Steung Khiev Cool?

Historically, Steung Khiev refers to one of a river in the northwest of Cambodia, Sangker River in Battambang Province. During the glorious era of Cambodia in 1950s, 1960s and early 1970s, many famous artists came from the nearby villages along Steung Khiev that was composed in several songs of our oldies. Those artists are Ros Sereysothea, Huy Meas, Pen Ran, Pen Ram, Sinn Sisamouth (used to live there during his childhood), Im Song Seum, Mao Sareth.... Therefore, top ten 2 YouTube Channel for our oldies were created such as Steung Khiev Cool and iRSSS Cool with the meaning as below.

First, Steung Khiev is the first name to put for one of YouTube Channel in early 2012 to promote our oldies songs as the link: https://www.youtube.com/channel/UCro3gcnDIjIGcDvPwac1kkQ. Then Steung Khiev Cool (SK Cool) addressing https://www.youtube.com/user/coolsteungkhiev was created as a new channel to reupload those oldies song collection from various sources. There are playlists containing oldies song from Ros Sereysothea, Sinn Sisamouth.... When you visit the link above, you will find the view photo cover for the paddy field from Battambang taken from the top of Sampov Mountain. This is to demonstrate about soul of very sweet singers from Steung Khiev area; Cool refers to the modernization of our oldies to be online available for everyone to listen at anytime and anywhere. That's why this YouTube Channel was Steung Khiev Cool (Steung Khiev + Cool).

Second, iRSSS Cool is also created to promote the oldies song that you may find the same videos as Steung Khiev Cool. iRSSS Cool does have another meaning and purposes. iRSSS refers to internet + Ros Sereysothea + Sinn Sisamouth while Cool refers to the modernization of our oldies for everyone to listen at anytime and anywhere. You may find the icon for this channel in shortcut as iR only. The website address  is https://www.youtube.com/channel/UCxOJ2OLHsT-rzrKAZZCUYAA. In this channel, you may find new songs upload and collection hits of our top ten oldies songs.

In short, it is just the ideas to share our oldies song by let you see the face of singers inside the videos as they're singing in front of you. I do hope everyone enjoy our oldies songs with this 2 special YouTube Channel and subscribe to get the alert for new upload. Good luck and Happy New Year 2015. "It's crazy enough for not to start doing what you're thinking and dreaming! Never to think about failure, just start it!"

By: Pok Panhavuth (Steung Khiev)