Kom Rean Pek jeng
Kong mean thnaiy jet roy te...
ah sahav in the library
ah tour
Ah slot
Ah kach explain ah slot
Break time.
fooball
Snooker
KTV x-gold... I didn't remember the face of my partner at all Monday, December 21, 2009
Before and after exam!
Kom Rean Pek jeng Kong mean thnaiy jet roy te... ah sahav in the library ah tour Ah slot Ah kach explain ah slot Break time. fooball Snooker KTV x-gold... I didn't remember the face of my partner at all 
Sunday, November 22, 2009
Wednesday, November 11, 2009
Vote for my pic!
Wowwww....
My picture (http://art-nolen.blogspot.com/2009/10/comment-plz.html) was selected to join final vote for at www.opentuition.com.
haha... I'm so happy. My picture now get 19% and is the second behind the first one 4%.
Vote for me...
http://www.opentuition.com/forum/viewtopic.php?f=8&t=5629&start=0
My picture (http://art-nolen.blogspot.com/2009/10/comment-plz.html) was selected to join final vote for at www.opentuition.com.
haha... I'm so happy. My picture now get 19% and is the second behind the first one 4%.
Vote for me...
http://www.opentuition.com/forum/viewtopic.php?f=8&t=5629&start=0
Monday, November 9, 2009
ACCA EXAM TIPS DEC 09!
F4
Court structures
Offer and acceptance
Contract breach
Employees v independent contractors
Agency relationships
Directors dutiesInsolvency
F5
Performance Management (possibly with transfer pricing)
Budgeting including objectives and behavioural aspects
ABC
Pricing
Variances including planning & operating variances
F6
Income tax involving sole trader encompassing profit adjustment and capital allowances and employed earner. Payment of tax details also required.
Corporation tax involving capital allowance calculation for plant and machinery and industrial building allowance. Double tax relief also tested.
VAT default surcharge liability.
Capital gains tax from individual perspective testing gift relief, entrepreneurs’ relief, part disposal, destroyed or damaged asset, exempt assets.
Calculation of CGT liability involving capital losses.
Property income
Corporation tax losses
F7
Q1 (25 marks): Consolidated statement of comprehensive income (P&L) and/or statement of financial position (balance sheet) with one subsidiary plus associate (including adjustments for fair values, unrealised profit, intragroup trading, goods/cash in transit, other syllabus area). Discursive part (b) on reasons for adjusting for unrealised profit or other group topic.
Q2 (25 marks): Accounts restatement/preparation with adjustments e.g. depreciation, current/deferred tax, inventory (stock) valuation, leases, substance over form issues, financial instruments (FV change or amortised cost), revaluations, share issues or government grants. May include EPS calculation or movement in share capital and reserves.
Q3 (25 marks): Interpretation and/or statement of cash flows, perhaps with written part on not-for-profit entities. Interpretation may focus on limited ratios and their interpretation (e.g. ROCE and its components). Sections of a statement of cash flows (rather than whole statement) may be tested
Q4 & Q5 (15 & 10 marks): One question in context of conceptual framework; other containing one or two discrete topics. Possibilities: regulatory framework, inflation, earnings per share, government grants, impairment, substance over form issues, leases or intangible assets
F8
Not for profit organisations
CAATCorporate Governance
Test of Controls
Substantive
TestingAudit Reports
F9
Working capital: this has always been a favourite theme; questions on inventory management and receivables management are likely here. Make sure that you are comfortable with calculating the operating cycle and explaining the concept of over-trading.Investment decisions: this exam normally contains a question involving net present value (NPV), often with tax and inflation; discounted cash flow techniques can also be applied to asset replacement, capital rationing and leasing as well and one of these areas could well be tested this time. Remember that you may need to calculate a weighted average cost of capital before you calculate an NPV.
Sources of finance: this is a topical area, we would expect a part question on financing problems covering gearing issues and problems for small-medium sized companies. Ratio analysis is likely to feature here.
Business Valuations: this area is commonly tested and is a core syllabus area. You should note that in recent sittings the examiner has looked to combine different syllabus areas within the same exam question – for example asking you to calculate a cost of equity and then use it to value a company.Make sure that you are also able to value debt. Finally, you need to be able to explain the efficient markets hypothesis – recent stock market volatility casts doubt on the ability of stock markets to price securities in a rational way.
Financial environment & Risk management: recent exchange rate and interest rate volatility could impact on a company’s financial management plans – a part question on this area could be set, with further discussion and calculations on hedging techniques.
P1
Sarbanes Oxley - why a rules based system is suitable for corporate governance and comparing it to the UK combined code
CSR - benefits to organisations of engaging with stakeholders
Auditing processes - benefits of internal auditing, focussing on environmental auditing
Disclosure requirements under Turnbull report
Discussing an ethical issue using the American Accounting Association model
Explanation of some of the 9 principles of good governance
Features of an effective control system
Roles of different committees at board level
2 Tier v unitary board structure
P2
Section A
Compulsory case study including preparation of a group statement of comprehensive income (profit and loss account) (top tip) and/or statement of financial position (balance sheet) including complex group structures, continuing and discontinued activities or group disposals. This will include other accounting complications such as financial instruments, pensions, share-based payment and impairments.
There will also be discursive requirements on a linked accounting adjustment and social/ethical aspects of corporate reporting and the link between morality and ethics.
Section B
Industry question (often Q3), testing range of standards (NB: no specific knowledge of the particular industry is required)Discussion question (Q4) looking at current developments in corporate reporting such as proposals relating to fair values, success/issues on implementation of IFRSs, treatment of gains and losses on pension schemes, small and medium-sized entities, management commentary, comprehensive income/presentation of financial statements, improvements in performance measurement. May also include a related computational part based on figures from a case study'Multi-part' testing a range of standards separately, such as related parties, pensions, changes in accounting policies, recognition and/or impairment of tangible and intangible assets, foreign currency transactions, leases, revenue recognition, consistency of standards with the conceptual framework, changes in accounting policies, the effect of accounting treatments on earnings per share or ratios and deferred tax implications
P3
Organisational goals and culture
Environmental analysis
Business processes
Quality initiatives
Methods of organisational expansion
Strategies for competitive advantage
Portfolio analysis
P4
Role and responsibility towards stakeholders: ethical issues continue to appear regularly as an optional discussion question. This is an important area to develop as a strength, since the discussion question is normally one of the easier optional questions.
Advanced investment appraisal: real options and adjusted present value are popular themes and were not tested in the last two sittings. Cost of capital calculations are regularly tested, make sure that you are comfortable adjusting betas for differences in gearing.
Acquisitions and mergers: this exam normally contains a question involving valuations which the examiner sees as a crucial part of the syllabus, and this area was not examined in June. To give this a topical twist you might be valuing a company that is splitting itself up or selling off a division.
Corporate reconstruction: this is a topical area; a question could also ask you to evaluate a capital reconstruction e.g. a business that is considering offering its creditors shares in order to enable it to survive.
Advanced risk management: foreign currency derivatives are due to be tested numerically.Emerging issues: the January 2009 article by the examiner on ‘toxic assets’ indicates that this area may well be examined as a part of a question.
P5
Scope of strategic performance measures in the private sector: you may be asked to draw up an income statement or budget or to compare actual performance against a benchmark. This could include the use of activity-based approaches, learning curves or optimal pricing. Once the financial data has been collated and compared, questions usually include the need to comment on these and may require discussion of non-financial indicators, additional information to improve assessment or strategies to improve performance.
Divisional performance and transfer pricing issues: this chapter has been a key issue in P5 exams so far, often appearing as a compulsory question. ROI, RI, EVA or even ABC could feature here. Transfer pricing has not yet been tested in a full question but has appeared both as part of optional questions, numerically, and part of the smaller compulsory question, discursively.
Current developments / trends in management accounting: modern management and management accounting techniques have been examined here with both JIT and TQM common topics in the previous syllabus. Knowledge of these was used to discuss the impact they would have on information systems / performance measures.
Alternative approaches to budgeting for control: budgeting has been a favourite essay question with your examiner, but missed out in 2008.
Management accounting and information systems: a question on sources of information, relevance of operational management accounting information in today’s business environment or types of management information system is possible at this sitting as it has not yet been tested in depth at P5.
Alternative views of performance measurement: the examiner often includes a question to evaluate an organisation against an established theoretical model. The balanced scorecard, performance pyramid and building blocks have all appeared in previous exams.Performance hierarchy: linking strategic decisions to mission statements or suggesting strategic options using models such as Ansoff’s matrix or the BCG matrix lend themselves to questions containing a mixture of financial and discursive elements
P6
Section A
Q1 Case study scenario involving personal tax issues.
Covering overseas aspects of income tax, calculation of DTR, choice of remuneration package involving share schemes, property income, capital gains.
Q2 Case study scenario involving group of companies; group relief, capital gains groups implications including consequences of selling a subsidiary, VAT issues of a groupSection B
Q3 IHT and CGT consequences of gifting wealth in lifetime or on deathQ4 Purchase of own shares, close companies, liquidation
Q5 Unincorporated business versus company, involving loss relief
P7
A risk-based and/or planning scenario in the compulsory section
Questions based on articles published in Student Accountant in the past six months - such as recent articles on the Clarity Project and Computer Assisted Audit Techniques (CAATs)
A number of requirements asking for audit procedures and required evidence in respect of specific financial reporting issues (CAATs could also feature here)
A practice-based scenario looking at professional, ethical and quality control issues
A reporting scenario of some sort
Legal and regulatory issues affecting assurance providers, especially in the context of firms’ professional liability, money laundering and the UK Companies Act 2006 (even the IAASB Clarity Project)
The requirements of other forms of assurance engagement, such as Prospective Financial Information (PFI), Value for Money (VfM) studies or agreed upon procedures
The correct treatment of more complex accounting issues (such as employee benefits or first time adoption of IFRS) than has been seen before
As in June 2009 with ISA 315, specific ISAs may be examined in sufficient detail to warrant learning the key elements for regurgitation in the exam
Discrete topics that we have not yet seen such as subsequent events as part of evaluation and review, questions using the context of internal audit or advertising for certain engagements
The need to understand current issues such as globalisation, the impact of the recession on auditors, corporate governance, risk management and auditor liability.enjoyKingnasha
SOURCED WWW.OPENTUITION.COM
Court structures
Offer and acceptance
Contract breach
Employees v independent contractors
Agency relationships
Directors dutiesInsolvency
F5
Performance Management (possibly with transfer pricing)
Budgeting including objectives and behavioural aspects
ABC
Pricing
Variances including planning & operating variances
F6
Income tax involving sole trader encompassing profit adjustment and capital allowances and employed earner. Payment of tax details also required.
Corporation tax involving capital allowance calculation for plant and machinery and industrial building allowance. Double tax relief also tested.
VAT default surcharge liability.
Capital gains tax from individual perspective testing gift relief, entrepreneurs’ relief, part disposal, destroyed or damaged asset, exempt assets.
Calculation of CGT liability involving capital losses.
Property income
Corporation tax losses
F7
Q1 (25 marks): Consolidated statement of comprehensive income (P&L) and/or statement of financial position (balance sheet) with one subsidiary plus associate (including adjustments for fair values, unrealised profit, intragroup trading, goods/cash in transit, other syllabus area). Discursive part (b) on reasons for adjusting for unrealised profit or other group topic.
Q2 (25 marks): Accounts restatement/preparation with adjustments e.g. depreciation, current/deferred tax, inventory (stock) valuation, leases, substance over form issues, financial instruments (FV change or amortised cost), revaluations, share issues or government grants. May include EPS calculation or movement in share capital and reserves.
Q3 (25 marks): Interpretation and/or statement of cash flows, perhaps with written part on not-for-profit entities. Interpretation may focus on limited ratios and their interpretation (e.g. ROCE and its components). Sections of a statement of cash flows (rather than whole statement) may be tested
Q4 & Q5 (15 & 10 marks): One question in context of conceptual framework; other containing one or two discrete topics. Possibilities: regulatory framework, inflation, earnings per share, government grants, impairment, substance over form issues, leases or intangible assets
F8
Not for profit organisations
CAATCorporate Governance
Test of Controls
Substantive
TestingAudit Reports
F9
Working capital: this has always been a favourite theme; questions on inventory management and receivables management are likely here. Make sure that you are comfortable with calculating the operating cycle and explaining the concept of over-trading.Investment decisions: this exam normally contains a question involving net present value (NPV), often with tax and inflation; discounted cash flow techniques can also be applied to asset replacement, capital rationing and leasing as well and one of these areas could well be tested this time. Remember that you may need to calculate a weighted average cost of capital before you calculate an NPV.
Sources of finance: this is a topical area, we would expect a part question on financing problems covering gearing issues and problems for small-medium sized companies. Ratio analysis is likely to feature here.
Business Valuations: this area is commonly tested and is a core syllabus area. You should note that in recent sittings the examiner has looked to combine different syllabus areas within the same exam question – for example asking you to calculate a cost of equity and then use it to value a company.Make sure that you are also able to value debt. Finally, you need to be able to explain the efficient markets hypothesis – recent stock market volatility casts doubt on the ability of stock markets to price securities in a rational way.
Financial environment & Risk management: recent exchange rate and interest rate volatility could impact on a company’s financial management plans – a part question on this area could be set, with further discussion and calculations on hedging techniques.
P1
Sarbanes Oxley - why a rules based system is suitable for corporate governance and comparing it to the UK combined code
CSR - benefits to organisations of engaging with stakeholders
Auditing processes - benefits of internal auditing, focussing on environmental auditing
Disclosure requirements under Turnbull report
Discussing an ethical issue using the American Accounting Association model
Explanation of some of the 9 principles of good governance
Features of an effective control system
Roles of different committees at board level
2 Tier v unitary board structure
P2
Section A
Compulsory case study including preparation of a group statement of comprehensive income (profit and loss account) (top tip) and/or statement of financial position (balance sheet) including complex group structures, continuing and discontinued activities or group disposals. This will include other accounting complications such as financial instruments, pensions, share-based payment and impairments.
There will also be discursive requirements on a linked accounting adjustment and social/ethical aspects of corporate reporting and the link between morality and ethics.
Section B
Industry question (often Q3), testing range of standards (NB: no specific knowledge of the particular industry is required)Discussion question (Q4) looking at current developments in corporate reporting such as proposals relating to fair values, success/issues on implementation of IFRSs, treatment of gains and losses on pension schemes, small and medium-sized entities, management commentary, comprehensive income/presentation of financial statements, improvements in performance measurement. May also include a related computational part based on figures from a case study'Multi-part' testing a range of standards separately, such as related parties, pensions, changes in accounting policies, recognition and/or impairment of tangible and intangible assets, foreign currency transactions, leases, revenue recognition, consistency of standards with the conceptual framework, changes in accounting policies, the effect of accounting treatments on earnings per share or ratios and deferred tax implications
P3
Organisational goals and culture
Environmental analysis
Business processes
Quality initiatives
Methods of organisational expansion
Strategies for competitive advantage
Portfolio analysis
P4
Role and responsibility towards stakeholders: ethical issues continue to appear regularly as an optional discussion question. This is an important area to develop as a strength, since the discussion question is normally one of the easier optional questions.
Advanced investment appraisal: real options and adjusted present value are popular themes and were not tested in the last two sittings. Cost of capital calculations are regularly tested, make sure that you are comfortable adjusting betas for differences in gearing.
Acquisitions and mergers: this exam normally contains a question involving valuations which the examiner sees as a crucial part of the syllabus, and this area was not examined in June. To give this a topical twist you might be valuing a company that is splitting itself up or selling off a division.
Corporate reconstruction: this is a topical area; a question could also ask you to evaluate a capital reconstruction e.g. a business that is considering offering its creditors shares in order to enable it to survive.
Advanced risk management: foreign currency derivatives are due to be tested numerically.Emerging issues: the January 2009 article by the examiner on ‘toxic assets’ indicates that this area may well be examined as a part of a question.
P5
Scope of strategic performance measures in the private sector: you may be asked to draw up an income statement or budget or to compare actual performance against a benchmark. This could include the use of activity-based approaches, learning curves or optimal pricing. Once the financial data has been collated and compared, questions usually include the need to comment on these and may require discussion of non-financial indicators, additional information to improve assessment or strategies to improve performance.
Divisional performance and transfer pricing issues: this chapter has been a key issue in P5 exams so far, often appearing as a compulsory question. ROI, RI, EVA or even ABC could feature here. Transfer pricing has not yet been tested in a full question but has appeared both as part of optional questions, numerically, and part of the smaller compulsory question, discursively.
Current developments / trends in management accounting: modern management and management accounting techniques have been examined here with both JIT and TQM common topics in the previous syllabus. Knowledge of these was used to discuss the impact they would have on information systems / performance measures.
Alternative approaches to budgeting for control: budgeting has been a favourite essay question with your examiner, but missed out in 2008.
Management accounting and information systems: a question on sources of information, relevance of operational management accounting information in today’s business environment or types of management information system is possible at this sitting as it has not yet been tested in depth at P5.
Alternative views of performance measurement: the examiner often includes a question to evaluate an organisation against an established theoretical model. The balanced scorecard, performance pyramid and building blocks have all appeared in previous exams.Performance hierarchy: linking strategic decisions to mission statements or suggesting strategic options using models such as Ansoff’s matrix or the BCG matrix lend themselves to questions containing a mixture of financial and discursive elements
P6
Section A
Q1 Case study scenario involving personal tax issues.
Covering overseas aspects of income tax, calculation of DTR, choice of remuneration package involving share schemes, property income, capital gains.
Q2 Case study scenario involving group of companies; group relief, capital gains groups implications including consequences of selling a subsidiary, VAT issues of a groupSection B
Q3 IHT and CGT consequences of gifting wealth in lifetime or on deathQ4 Purchase of own shares, close companies, liquidation
Q5 Unincorporated business versus company, involving loss relief
P7
A risk-based and/or planning scenario in the compulsory section
Questions based on articles published in Student Accountant in the past six months - such as recent articles on the Clarity Project and Computer Assisted Audit Techniques (CAATs)
A number of requirements asking for audit procedures and required evidence in respect of specific financial reporting issues (CAATs could also feature here)
A practice-based scenario looking at professional, ethical and quality control issues
A reporting scenario of some sort
Legal and regulatory issues affecting assurance providers, especially in the context of firms’ professional liability, money laundering and the UK Companies Act 2006 (even the IAASB Clarity Project)
The requirements of other forms of assurance engagement, such as Prospective Financial Information (PFI), Value for Money (VfM) studies or agreed upon procedures
The correct treatment of more complex accounting issues (such as employee benefits or first time adoption of IFRS) than has been seen before
As in June 2009 with ISA 315, specific ISAs may be examined in sufficient detail to warrant learning the key elements for regurgitation in the exam
Discrete topics that we have not yet seen such as subsequent events as part of evaluation and review, questions using the context of internal audit or advertising for certain engagements
The need to understand current issues such as globalisation, the impact of the recession on auditors, corporate governance, risk management and auditor liability.enjoyKingnasha
SOURCED WWW.OPENTUITION.COM
Sunday, October 25, 2009
Message from Doctor!
Hi samart. u must continue your drugs:
1. LOPID (300mg)1T/day night time for reduce Triglyceride and Cholesterol until totally 3 monthss. Cause of obstacle neck vessel Pain.
2. ZYLORIC (100mg) 1T/day night time for reduce uric acid. Cause of joint fnflammation, inclede nexk. May be take long tme according to ur diet (no internal organs animal, no alcohol or beer frequency, no platou fish, no mushroom. For better u stop all drudgs when ur blood test become to NORMAL.
Thanks..
1. LOPID (300mg)1T/day night time for reduce Triglyceride and Cholesterol until totally 3 monthss. Cause of obstacle neck vessel Pain.
2. ZYLORIC (100mg) 1T/day night time for reduce uric acid. Cause of joint fnflammation, inclede nexk. May be take long tme according to ur diet (no internal organs animal, no alcohol or beer frequency, no platou fish, no mushroom. For better u stop all drudgs when ur blood test become to NORMAL.
Thanks..
Wednesday, October 21, 2009
Winner again!
If you read my previos post things turn around you will know what i'm trying to say now. Last week, week 9 i win again among 199 players.
I'm very proud of myself that i win. The prize is Cellcard 20$ and one t-shirt.
Keeping trying the goal is reaching you now.
I'm very proud of myself that i win. The prize is Cellcard 20$ and one t-shirt.
Keeping trying the goal is reaching you now.
Friday, October 9, 2009
Thursday, October 8, 2009
Two Year Anniversary!
It's been two year after my dad's death. A just blink is two years already.
It was taken about two weeks after my dad's death.
It was taken about two weeks after my dad's death.Tuesday, October 6, 2009
Comment Plz!
I design this picture to join competition for October at OpenTuition. The topic is how this picture promote the value of OpenTuition.
Any comment!
Any comment!
Monday, October 5, 2009
Thing turn around!
It's about unexpected win. I didn't think that i get high score for the game last week, but as result i got the highest score in PPP league. It's so amazing.
It teaches me that thing is not always as the way u think. Don't give up before u try...
Thursday, October 1, 2009
SeyVakLy!
SeyVakLy in khmer (sor+srak ey+vor+lor+srak ey) soryy if the pronounciation wrong. He came to have birth with his mother for 7 years, 7 months and 7 days before he's delivery. Once his monther walking along the rice farm and liad her hand on the rice while she got pregnant, that farm will be prospserious of rice indefinitely. If she touched pot of rice, that pot will be full of rice and no one can eat it up. He's ordained with the Buddha and become his one of 80 followers.
It's beleived that if u keep the picture of SeyVakLy with you. you will be prosperious of luck and wealth. So many buddhists often keep his picture at home or at shop.
Tuesday, September 29, 2009
How to take care of your wife:
In the world, one single rule applies to the men: Make the Woman happy. Do something she likes, and you get points. Do something she dislikes and points are subtracted. You don't get any points for doing something she expects. Sorry, that's the way the game is played.
Here is a guide to the point system:
SIMPLE DUTIES
-- You make the bed (+1)
-- You make the bed, but forget the decorative pillow (0)
-- You throw the bedspread over rumpled sheets (-1)
-- You go out to buy her what she wants (+5)
-- In the rain (+8)
-- But return with Beer (-5)
-- You check out a suspicious noise at night (0)
-- You check out a suspicious noise, and it is nothing (0)
-- You check out a suspicious noise and it is something (+5)
-- You pummel it with iron rod (+10)
-- It's her pet (-10)
SOCIAL ENGAGEMENTS
-- You stay by her side the entire party (0)
-- You stay by her side for a while, then leave to chat with a college buddy (-2)
-- Named Tina (-4)
-- Tina is a dancer (-10)
HER BIRTHDAY
-- You take her out to dinner (0)
-- You take her out to dinner and it's not a sports bar (+1)
-- Okay, it's a sports bar (-2)
-- And it's all-you-can- eat night (-3)
-- It's a sports bar, it's all-you-can- eat night, and your face is painted the colours of your favourite team (-10)
A NIGHT OUT
-- You take her to a movie (+2)
-- You take her to a movie she likes (+4)
-- You take her to a movie you hate (+6)
-- You take her to a movie you like (-2)
-- It's called 'DeathCop' (-3)
-- You lied and said it was a foreign film about orphans (-15)
YOUR PHYSIQUE
-- You develop a noticeable potbelly (-15)
-- You develop a noticeable potbelly and exercise to get rid of it (+10)
-- You develop a noticeable potbelly and resort to baggy jeans and baggy Hawaiian shirts (-30)
-- You say, "It doesn't matter, you have one too." (-8000)
ENJOY THE 'BIG' QUESTION
-- She asks, "Do I look fat?" (-5) [Yes, you LOSE points no matter WHAT]
-- You hesitate in responding (-10)
-- You reply, "Where?" (-35)
-- Any other response (-20)
COMMUNICATION
-- When she wants to talk about a problem , you listen, displaying what looks like a concerned _____expression (0)
-- You listen, for over 30 minutes (+50)
-- You listen for more than 30 minutes without looking at the TV (+500)
-- She realizes this is because you have fallen asleep (-10000)
Monday, September 28, 2009
Tuesday, September 22, 2009
Blood tested!
I just have my blood tested last morning. In fact i'm afraid of injection. But i have no choice. I din't test for HIV. Do u know why? if u know the answer just gimme comment. U'll be rewarded.
Monday, September 21, 2009
Smart Boy!
He's my cousin. He's two year something. He's really smart. You will surprise if u talk with him. They way he talk is just mature one.Do u know how can i make him smile like this?
Sunday, September 13, 2009
Sharing!
I've been to Pagoda last weekend.
I would like to share you all my fulfilment and offering I've made with Buddha, Dharma, Sangkha, elders and the poor.
Wish you meet the four wishes of the Buddha.
I would like to share you all my fulfilment and offering I've made with Buddha, Dharma, Sangkha, elders and the poor.
Wish you meet the four wishes of the Buddha.
Monday, September 7, 2009
Funny!
My baby sitter
My Mates
My wife
My Job
My hero 
My Huny
My enemy
My Boy
My function
My watch
My cooker...
My boss 
My Mates
My wife My Job
My hero 
My Huny
My enemy
My Boy
My function
My watch
My cooker...
My boss 
Friday, September 4, 2009
First Ben!
Tomorrow is the first ben. Do you have any plan?
(This pic is posted in Burmese website as the reall face of Buddha)
(This pic is posted in Burmese website as the reall face of Buddha)My friends ask me to go with them at Oudong Mountain but I'm afraid that i join with them. Anyways my workplace will have own ben on the 7th. It'll be on 11th and 12th at Son Sam Kosal pagoda. Anyone with to join with us?
Ok see you there....
Wednesday, September 2, 2009
Flooding!
Hmm.....
My place is being flooding for two days heuy.. no place to stay te... anybody gimme settle please...
My place is being flooding for two days heuy.. no place to stay te... anybody gimme settle please...
Friday, August 28, 2009
One week in Seim Reap!
Ankor dancing...
At NBC Seim Reap Branch
Bousavy Guest House
At NBC Seim Reap Branch
Bousavy Guest House
Crazy dance (Ankor dancing not I)
Tuesday, August 18, 2009
Monday, August 17, 2009
ACCA PASS RATE
For exam June 09 session the pass rate trend seem to be down. Actually from core paper F7 to P7 pass rate each paper is lower than previouse session except F9. It's notic that the result of June session is often worse than in December. Optimistically I predict that the pass rate will be better for exam in December 09.
Black Sheep!
How well do you know about this word (Black Sheep)? I learn it from a Westlife's song, Season in the sun. " I was a black sheep of my family, you try to teach me right from wrong ". Yeah.. i can remember it.
But now i feel that i am a black sheep (The only failure in the class). This is my first fail (Study) in my life.
Haha... so fun!
But now i feel that i am a black sheep (The only failure in the class). This is my first fail (Study) in my life.
Haha... so fun!
Wednesday, August 12, 2009
Personality Tests!
Here is my result! http://www.quizbox.com/personality/test82.aspx
Your view on yourself:
Other people find you very interesting, but you are really hiding your true self. Your friends love you because you are a good listener. They'll probably still love you if you learn to be yourself with them.
The type of girlfriend/boyfriend you are looking for:
You like serious, smart and determined people. You don't judge a book by its cover, so good-looking people aren't necessarily your style. This makes you an attractive person in many people's eyes.
Your readiness to commit to a relationship:
You prefer to get to know a person very well before deciding whether you will commit to the relationship.
The seriousness of your love:
You like to flirt and behave seductively. The opposite sex finds this very attractive, and that's why you'll always have admirers hanging off your arms. But how serious are you about choosing someone to be in a relationship with?
Your views on education
Education is less important than the real world out there, away from the classroom. Deep inside you want to start working, earning money and living on your own.
The right job for you:
You're a practical person and will choose a secure job with a steady income. Knowing what you like to do is important. Find a regular job doing just that and you'll be set for life.
How do you view success:
You are confident that you will be successful in your chosen career and nothing will stop you from trying.
What are you most afraid of:
You are afraid of things that you cannot control. Sometimes you show your anger to cover up how you feel.
Who is your true self:
You are mature, reasonable, honest and give good advice. People ask for your comments on all sorts of different issues. Sometimes you might find yourself in a dilemma when trapped with a problem, which your heart rather than your head needs to solve.
Your view on yourself:
Other people find you very interesting, but you are really hiding your true self. Your friends love you because you are a good listener. They'll probably still love you if you learn to be yourself with them.
The type of girlfriend/boyfriend you are looking for:
You like serious, smart and determined people. You don't judge a book by its cover, so good-looking people aren't necessarily your style. This makes you an attractive person in many people's eyes.
Your readiness to commit to a relationship:
You prefer to get to know a person very well before deciding whether you will commit to the relationship.
The seriousness of your love:
You like to flirt and behave seductively. The opposite sex finds this very attractive, and that's why you'll always have admirers hanging off your arms. But how serious are you about choosing someone to be in a relationship with?
Your views on education
Education is less important than the real world out there, away from the classroom. Deep inside you want to start working, earning money and living on your own.
The right job for you:
You're a practical person and will choose a secure job with a steady income. Knowing what you like to do is important. Find a regular job doing just that and you'll be set for life.
How do you view success:
You are confident that you will be successful in your chosen career and nothing will stop you from trying.
What are you most afraid of:
You are afraid of things that you cannot control. Sometimes you show your anger to cover up how you feel.
Who is your true self:
You are mature, reasonable, honest and give good advice. People ask for your comments on all sorts of different issues. Sometimes you might find yourself in a dilemma when trapped with a problem, which your heart rather than your head needs to solve.
Viewing exam result with less fear...
Hello...
The result will be released on Monday. I think i'm not brave enough to view it directly this term as i didn't do it well... However i found a way that can reduce some fear. What is it?
First when you log in MyACCA there will be option for you whether to veiw the result or go over to MyACCA page. Then you chose go to MyACCA page. After log in, on the display of ur ACCA page there will be your exam status that tells you how many papers you have been completed. Here... from this report you will know that how many papers you pass this term.... Atfer view this report you will feel less fear to veiw the result directly...
Good luck to you all,
From Koko_n_smart
The result will be released on Monday. I think i'm not brave enough to view it directly this term as i didn't do it well... However i found a way that can reduce some fear. What is it?
First when you log in MyACCA there will be option for you whether to veiw the result or go over to MyACCA page. Then you chose go to MyACCA page. After log in, on the display of ur ACCA page there will be your exam status that tells you how many papers you have been completed. Here... from this report you will know that how many papers you pass this term.... Atfer view this report you will feel less fear to veiw the result directly...
Good luck to you all,
From Koko_n_smart
Sunday, August 2, 2009
Lazy Man (ah komjel)!
I think It is fun.
Yesterday I was so tired after playing football. At lunch time I was very lazy to go out for lunch. I want have sth around my Condo (haha...). Oh god there was only 2,000 Riel in my wallet. hmm lazy to go to the bank also.
I feel want to eat my favorite food (fried egg). But i have no salt and oil. oh.. Think think.. haha i got a way. I went to buy rice for 500 Reil, Noodle for 500Reil and Egg for 500 Reil ( one egg cost 600 Reil but i got discount because of my charming). I know that if i buy noodle i will get salt and oil packed with it. I used some salt to mixed with egg and oil to fry it.
Finally i go my sweet lunch rice, fried egg and noodle which is cost 1,500 Reil
Yesterday I was so tired after playing football. At lunch time I was very lazy to go out for lunch. I want have sth around my Condo (haha...). Oh god there was only 2,000 Riel in my wallet. hmm lazy to go to the bank also.
I feel want to eat my favorite food (fried egg). But i have no salt and oil. oh.. Think think.. haha i got a way. I went to buy rice for 500 Reil, Noodle for 500Reil and Egg for 500 Reil ( one egg cost 600 Reil but i got discount because of my charming). I know that if i buy noodle i will get salt and oil packed with it. I used some salt to mixed with egg and oil to fry it.
Finally i go my sweet lunch rice, fried egg and noodle which is cost 1,500 Reil
Tuesday, July 21, 2009
Wednesday, July 15, 2009
Tuesday, July 14, 2009
Monday, July 6, 2009
Souvenir!
That pencil was bought for me by my staff when she took tour to Singapore and that pen was given to me yesterday as the last prensent when she stops working and goes to study at Sweden. I never have such expensive pen.Thank you, Good luck!
Sunday, July 5, 2009
Picnic at Koh Tom (Big Island)..
If interested, next time i'll call u...
Sugar Cane (buy one free up to ur desire... 700 Reil per person)
Cricket...
grilled fish...
fried Kapa duck (chha kdav tea kapa)
Plea beef (haha don't know what to call)
barbecue
here.. enjoy it..
corn before cremate
cremating the corn....
then.....
Corn ang....
what are u waiting for.. let's eat..
Sugar Cane (buy one free up to ur desire... 700 Reil per person)
Cricket...
grilled fish...
fried Kapa duck (chha kdav tea kapa)
Plea beef (haha don't know what to call)
barbecue
here.. enjoy it..
corn before cremate
cremating the corn....
then.....
Corn ang....
what are u waiting for.. let's eat.. Trip on 04/07/09
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