Key takeaways
The book has eight appendices to support day-to-day work. This page summarises the scope of each one; it does not publish the full tables, journals or template files.
List of appendices
| Appendices | Name | Summary |
|---|---|---|
| A | Complete chart of accounts | A sample chart of accounts with 5 categories and a Project-Phase-Building-Unit coding system |
| B | Journal of 50 key transactions | A set of sample entries from land purchase through construction, sales, transfer and tax to project closing |
| C | Excel forms and templates | Prototypes for tracking costs, allocating cost per unit, and tracking contract liability against revenue recognition |
| D | Monthly and annual closing checklist | A closing checklist for monthly, quarterly and annual closes, with responsible persons and deadlines |
| E | Comparison table: TFRS for PAEs vs NPAEs | Differences in revenue, borrowing costs, inventory, leases, deferred tax and disclosures |
| F | Thai–English technical glossary | A glossary covering standards, financial statements, costs, tax, loans and KPIs for the real estate business |
| G | Full case study | A sample SARARN SUK project of 247 units, from land purchase to project closing, using revenue of THB 1,547 m, net profit of THB 217 m and land at THB 60 m/rai as illustrative figures |
| H | Standards and legal references | A list of TFRS, TAS, tax laws, real estate laws and authorities whose latest versions should be checked |
Applying any accounting format or template in practice requires adjusting it to the contracts, the facts of the project, and the standards and laws currently in force. Consult the auditor and tax adviser before setting policy.