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SUWANVARA LAWFIRM
Suwanvara Law Firm Co., Ltd.
SUWANVARA LAWFIRM
SUWANVARA LAWFIRM
Suwanvara Law Firm Co., Ltd.
Accounting & tax

Accounting Nakhon Nayok

Accounting for accommodations and tourism activities sold as packages.

Accounting for accommodations and tourism activities sold as packages.

Nakhon Nayok is a tourist destination near Bangkok, so many local businesses are resorts, riverside accommodations, activity camps, and seminar venues, which sell packages that combine accommodation, food, and activities. Package sales raise accounting questions that product businesses don't have: a single revenue amount consists of several services with different costs, and deposits are received in advance before providing the actual service. We handle accounting for Nakhon Nayok businesses by clearly separating package components and the timing of revenue recognition from the start, so owners can see which part of the package truly generates profit.

What we handle

Monthly bookkeeping, transaction recording, and trial balance preparation
File withholding tax (ภ.ง.ด.1/3/53) and value-added tax (ภ.พ.30)
Close annual financial statements, file ภ.ง.ด.50/51, and submit to the Department of Business Development
Prepare payroll, payslips, and remit social security contributions
Take over from previous accountant, and perform a retroactive account review before accepting the engagement

Advance deposits

Accommodations and activity camps routinely receive deposits before guests arrive. This money is not yet the business's revenue until the service is actually provided, but many businesses record it as revenue immediately when the money arrives. That makes monthly revenue misalign with the services actually provided, and it becomes even harder to explain when cancellations or postponements occur. We separate advance receipts from revenue from the moment they arrive, then recognize them as revenue when the service is completed.

Package deals and the different costs within a single amount

A package may include accommodation, three meals, and outdoor activities that require hiring outside teams. The costs of these three parts differ considerably, and some payments to individuals carry withholding tax obligations. If recorded as one lump amount, owners have no way of knowing which part generates profit and may price packages incorrectly all year. We therefore separate costs by component from the first accounting period.

Talk to us about your accounts

Tell us what the business does and what state the books are in. We will say what to start with and what needs fixing for prior periods.

FAQ — Accounting Nakhon Nayok

2 questions answered

Combine all channels into one daily booking total first, then separate which part is an advance receipt and which is revenue for services already provided, then reconcile with the amounts that hit the bank account.
If the payment is to an individual, the business has a duty to withhold tax and issue a withholding tax certificate. We will prepare the forms ready to use on site, because these payments often happen on the event day and are hard to chase up later.