Opening Ledger Review
A single two-hour sitting that sorts one year of mixed papers into business receipts, household spending, and items that still need a name.
Read how it is arranged06°25′ N · 101°49′ E · Tambon Tan Yong Mat
Income and spending, arranged for a working year.
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Who the chair is for
Self-employed work, counted in the same breath as the household.
The practice plans income and expenses for people who are paid by the morning, the market, or the season, and who still have rice, rent, and family duties to meet in the thin weeks.
We spread the papers, name a household draw, and write a cash map you can argue with three months later.
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Clinics
Morning fees, supply tins, and the week patients travel. The school-fee month belongs on the same sheet as the gauze.
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Tutors
Exam weeks arrive in a pile. The room rent does not take a holiday when the students do.
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Kitchens
Festival takings and the quiet week after, with household coconut kept apart from the restaurant pot.
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Seasonal trade
Rubber and fruit follow the weather. A generous month is written as a generous month, not as a new ordinary life.
The year we actually sit
Read the annual plan
The flagship engagement is the Annual Income-and-Expense Plan. It begins with one opening sitting over the past year, then a written map of the year ahead: expected income, standing costs, the amount you pay your household, and money held for tax and for a month you already know will be slow.
We meet four more times. Each quarterly sitting compares what the three months did with what the map expected. If a festival, a family illness, or a late season moved the numbers, the draw changes in writing. Malai Srichai leads the sittings from the ledger room in Ra-ngae. Most single-person plans are quoted between 28,000 and 42,000 baht for the year, after we have seen the papers.
Other ways to begin
All engagements
Quarterly Sitting
Ninety minutes each quarter to compare three months of income and spending with what you expected, then adjust the household draw.
Read how it is arranged
New Practice Cash Map
Three sittings across six weeks for someone in the first eighteen months of self-employment who needs a first monthly picture of income, rent, and a modest draw.
Read how it is arrangedFrom the chair
I used to count the morning fees and feel the month was safe, then school-fee week arrived and the drawer was suddenly thin.
The longer account of that drawer, and of a tutor’s quiet May, is on the stories page. One client will also tell you the first quarterly hour was too short. We left that in.
Notes from the journal
All notes
The household draw deserves its own envelope
When the clinic fee, the market takings, and the rice money live in one pocket, the business and the family both feel poorer than they are.
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When only three months of the year are generous
Rubber, tutoring, festival kitchens, and a clinic after a quiet holiday do not earn in a straight line. The plan has to name the thin months while the good ones are still in the passbook.
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Write before you travel.
Sittings are on Tuesday, Thursday, and Saturday. Tell us what you do and which year of papers you have in mind. We reply within two working days with a time, or with the next open week if the diary is full.
Tambon Tan Yong Mat, Amphoe Ra-ngae, Narathiwat 96130
073671204
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