Khmer lunisolar calendar makes use of arithmetic calculations more so than astronomical events. Both the Hindu lunisolar calendar and the Chinese calendar are based strongly on astronomical events which make it more complicated for predicting the number of days per month or determining the leap year with an extra month. Khmer calendar has a set number of days for each month similar to the Gregorian calendar. In addition, the leap year with an extra month is always added to the month of Ashad and leap-day year is always Jays.

The calculate for Loeung Sak and Songkran day is very intertwined for this calendar system. The Songkran day is based on Loeung Sak day.

Khmer calendar is different from the old Hindu lunisolar calendar. Although the names of the month are derived from Sanskrit, the calendar does not use the same system. Out of the all the calendrical systems that were referenced in Reingold and Dershowitz, none of them match the Khmer calendar system. Neither is the Khmer calendar derived from the Chinese calendar. A similar type of calendar exists in Thai and Lao.

Khmer calendar uses a unique system of identifying the year with Sak in conjunction with animals to form a 60-year cycle. This system is a little different from the Chinese system since Khmer use Sak with numeric meanings from 1 to 10 and Chinese use basic elements such as Earth, Fire, Water, Wood and Metal. This 60-year cycle is not used in the Hindu calendar system. Stone carvings on Angkor monuments indicate that the system was in use throughout the Angkorian era.[EVE00]

Khmer New Year is also fascinating in its own rights. It involves numerous cultural activities and beliefs. A New Year folktale called "Songkran Sote" describes Khmer belief in New Year angels, which lead to Moha Songkran, an ancient prediction to take place. Depending on the day of the week that Songkran occurs, a different New Year angel symbolizes the year. Different angels characterize unique events to occur for each year.

In addition to the New Year celebration, Chhankitek calendar also showcase and reflect significant aspects of Khmer culture. Many Cambodian holidays such as Pchum Ben, a celebration to commemorate the dead, is determined by the Khmer lunisolar calendar system. The calendar also captures cultural changes and beliefs as seen in the evolution of the New Year celebration.

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