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Accounting system of construction material business

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Project Title  :  Accounting system of construction material business
By                  :  Oubolrat Buasatien, Wissuta Nittim, Sririlak Puengsomya, Suphawadee Thammanuyakul, Ms.Jittra Srisaan
Advisor          :  Ms.Jittra Srisaan
Degree           :  Bachelor of  Business Administration
Major             :  Accounting
Faculty          :  Business Administration
Semester / Academic year   :  3 /2016


Thada Law Firm and Accounting Company Limited is a firm undertaking preparation of the account, setting the accounting system, performing the trade register and calculating taxes for trading businesses. Hirers have brought in accounting-related documents without detailed itemization. A project management panel itself must have sorted out the said documents based on their categories. In particular, the project management panel has been entrusted to prepare the account for the shop selling building materials, so the project management panel perceives significance of setting the preliminary accounting system for the shop vending building materials.
The purpose of this study to investigate why the business owner lacks knowledge on the account and documentary sorting. Accordingly, the proposal management panel has designed the purchase book of account, sale book of account, cash receipt journal, cash disbursement journal and book of general entry of the business selling building materials and classified the shop’s accounts into five chapters, namely, the asset chapter, liability chapter, owner’s equity chapter, revenue chapter and expenditure chapter. Moreover, the set accounting system has been taught to the proprietor of the shop selling building materials for application in recording its preliminary transactions.
The results found that when the panel has designed the preliminary accounting system for the owner engaging in a building business, the business owner is found capable of personally recording and classification of its accounting transactions.


Keywords:  Accounting, Accounting system.

Accounting system of construction material business

Faculty of Business Administration, Siam University, Thailand