Chirayuthchai TraisaengsatheanStrategic Finance for Property Development

Part 8 · Appendices · 8 items

Part 8: Appendices

A list of Appendices A to H of the book, with a short description of each

A list with short descriptions; the full templates and forms are not published

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

AppendicesNameSummary
AComplete chart of accountsA sample chart of accounts with 5 categories and a Project-Phase-Building-Unit coding system
BJournal of 50 key transactionsA set of sample entries from land purchase through construction, sales, transfer and tax to project closing
CExcel forms and templatesPrototypes for tracking costs, allocating cost per unit, and tracking contract liability against revenue recognition
DMonthly and annual closing checklistA closing checklist for monthly, quarterly and annual closes, with responsible persons and deadlines
EComparison table: TFRS for PAEs vs NPAEsDifferences in revenue, borrowing costs, inventory, leases, deferred tax and disclosures
FThai–English technical glossaryA glossary covering standards, financial statements, costs, tax, loans and KPIs for the real estate business
GFull case studyA 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
HStandards and legal referencesA 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.