Accounting hub
Bookkeeping and year-end close knowledge hub
Start here if you are the person keeping the company books: setting up a chart of accounts, posting monthly entries, reconciling the bank, controlling stock, and finally closing the period and handing the file to an auditor. Pick the cluster that matches your problem and read answers that cite their source.
33 clusters · 377 answers · 61 articles · 2 calculators
Services that match this topic
Monthly & Annual Bookkeeping — with System Setup
A DBD-registered bookkeeper from chart of accounts and reconciliations through to year-end statements ready for an independent auditor.
Financial Statement Closing — Dormant · Rush · Backlog
Annual, dormant and multi-year backlog statements prepared for an independent auditor and DBD filing.
Statutory Audit Coordination with Licensed Auditors
Records and schedules ready so the independent auditor can finish before the shareholders' meeting.
Cloud Accounting Software Setup & Migration
Express, PEAK, Xero, QuickBooks — matched to your business, with POS/e-commerce integration.
Question clusters in this category
Ledger setup, daily entries, reconciliations, annual close, and switching accounting firms.
Bookkeeping, tax filings and financial statements in Thailand
18 questionsCatch-up bookkeeping and overdue accounts
13 questionsChanging accounting firms safely
12 questionsThe reporting framework for Thai SMEs (NPAEs)
10 questionsAudit and internal control
20 questionsCash, receivables and cheques
15 questionsFirst-year founder questions
10 questionsThe first twelve months of a new Thai company
12 questionsInternal control and enterprise risk
10 questionsAccounting and tax overview for SME owners
10 questionsCompany administration and everyday governance
10 questionsHow an accounting firm engagement actually runs
10 questionsRevenue, billing and collection cycle
10 questionsPurchasing, payables and expense cycle
11 questionsStartups, fundraising and investor tax
10 questionsReading and analysing financial statements
10 questionsAccounting and tax for franchise, dealership and network businesses
10 questionsAccounting for co-operatives, foundations, associations and condominium juristic persons
10 questionsAccounting firm readiness standards: what a business owner should check before hiring
10 questionsSource documents and payment vouchers: the evidence that makes an entry stand up
12 questionsChart of accounts and new-system design: build it once so it lasts
10 questionsBank reconciliation and petty cash: the monthly routine that really prevents fraud
11 questionsInventory and cost of sales: counting straight, valuing correctly, explaining the gaps
10 questionsFixed assets and depreciation: registers, rates and disposals done right
10 questionsYear-end tax planning and the closing timetable
10 questionsEveryday business questions owners bring to their bookkeeper
20 questionsRunning an accounting practice and controlling the quality of its work
10 questionsAccounting for consultancies, agencies, and professional firms
13 questionsOpen-ended bookkeeping situations with no clean rulebook answer
10 questionsAssorted real situations owners bring to an accounting office
10 questionsHard, open-ended cases the textbook does not answer directly
10 questionsBookkeeper qualifications and continuing professional development
10 questionsESG and sustainability reporting for SMEs
10 questionsRun the numbers yourself
Thailand corporate income tax calculator
Compute Thai corporate income tax on net profit using the SME 0/15/20% bands or the flat 20% rate, with the effective rate and PND.50 filing steps.
Thai depreciation calculator
Straight-line depreciation for buildings, machinery, vehicles, computers and office equipment, prorated for the first year of use.
Long-form articles in this category
Year-end closing for SMEs: documents and deadlines to control
The sequence from pre-year-end reconciliations to the shareholder meeting and filings, with deadlines under the Civil and Commercial Code and Revenue Code.
Restaurant Accounting: Service Charge VAT and Food Costs
Service charges belong in the VAT base. Check a THB 1,000 bill example, waste records and POS settlements before agreeing your restaurant accounting scope.
Contractor accounting: progress billing, retention and tax points
Contractors bill by stage, suffer retention and withholding; the accounting revenue date must be kept apart from the VAT liability date.
USALI for Thai hotels: internal reports that must tie to the books and tax
USALI is an industry internal reporting format, not a Thai legal standard; this article sets out how to link it to statutory books, OTA commission and service charge.
Switch Accounting Firms Mid-Year Safely: A 21-Item Handover Checklist
A migration plan that keeps next month's close on track — trial balance, open VAT items, WHT running numbers, and the closing memo you must demand.
Manufacturing Accounting: WIP, BOM and Standard Cost Linked to Tax
Set up a production-cost system that shows monthly variances and flags where stock shortages, scrap and subcontracting touch tax.
Logistics accounting: fuel, freight withholding and VAT
Freight paid by companies carries 1% withholding, but domestic transport is VAT-exempt and only international sea or air transport is zero-rated, which changes how fuel input VAT is treated.
Accounting for representative offices and foreign branches in Thailand
A representative office may not earn sales revenue; a branch pays tax on Thai profits and on profit remittances, so their accounting duties differ.
Clinics with both VAT-exempt and taxable revenue: set up the books to split them
When one clinic earns both exempt and taxable revenue, the hard part is recording, invoicing and input VAT apportionment, not just classifying a service.
A Revenue Department request: assembling the accounting file
The bookkeeping side after a Revenue letter: who holds which records, how to preserve data, and what to reconcile before meeting the officer.
Choosing how to issue e-Tax Invoices: by email or through a provider
Compares the two routes VAT-registered businesses can use under the Revenue Department, with the questions to answer first and how to check a provider's listing.
A new company's first year: accounting and tax duties in time order
From registration to the first closing: when each duty arises, from social security and withholding tax to VAT, PND.51 and PND.50.
Closing a dormant company: dissolution, liquidation and final tax
Leaving a company idle does not end filing duties. Proper dissolution and liquidation follow statutory steps and deadlines.
Thailand Transfer Pricing 2026: Disclosure Form and TP Documentation Guide
Entity revenue above THB 200M: disclosure, evidence and pricing methods. Separate group reporting duties before filing. Call 092-0170000.
SaaS Accounting: Deferred Revenue and Mismatched VAT Timing
Annual prepayment is released to revenue month by month, but output VAT follows its own tax point. This separates the two and lists the evidence to keep.
Multichannel Retail Accounting: Central Stock, Channel Margin and Month-End Cut-Off
Shops selling in-store, online and on marketplaces at once usually struggle with shared stock and month-end cut-off, not payout matching. This sets out a channel-level chart and a close routine that agrees.
Condo developer accounting: advance receipts, specific business tax and transfer day
Developers collect bookings and down payments before transfer, and the tax on sale is specific business tax rather than VAT, so the tax base must be traceable per unit.
Farm and agribusiness accounting: biological assets, VAT and BOI
Agribusiness has specific issues: measuring crops and livestock, VAT exemption for unprocessed produce, and separate accounts for promoted activities.
Weekly cash forecasting for SMEs: place tax and contributions on actual dates
A profit and loss shows profit, not which week cash gets tight. A weekly table that places statutory outflows on their actual dates answers that.
Foundation and association accounting: when PND.55 tax applies and which income is exempt
A foundation or association with income may be a corporate income taxpayer unless declared a public charitable organisation, so income accounts must isolate the exempt part.
Franchise accounting: initial fees, royalties and withholding tax
Franchisees should separate the initial fee, periodic royalties, the shared marketing fund and goods bought from the brand owner, because withholding and amortisation differ for each.
Export SMEs: choosing section 29 drawback, BOI section 36 and zero-rated VAT without overlap
Exporters importing raw materials should pick one duty-relief route before importing and keep the export file complete to protect zero-rated VAT.
Pharmaceutical factory accounting: batch costing, expired stock and destruction
GMP plants already hold batch data; cost accounting should use it, and destruction should follow Revenue Order Por. 79/2541 so the write-off is deductible.
Virtual CFO for startups: the numbers leaders should check weekly
Before hiring a full-time CFO, small companies can use part-time finance support. What matters is decision-ready metrics built on monthly accounts closed on time.