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Chart of Accounts Templates

6 free COA templates for Thai businesses — General Trading, Service, Manufacturing, Restaurant, Construction, and Online Seller. CSV format, ready to import into any accounting software.

Standard: TFRS for NPAEs (Non-Publicly Accountable Entities)|6 templates · Free download · CSV format

General Trading

67 accounts

For buy-sell businesses with inventory — covers both B2B and B2C operations.

Highlights:

InventoryCost of Goods SoldPayables / Receivables
Download CSV

Service Business

52 accounts

For consulting, IT, digital, marketing, legal, or general service businesses.

Highlights:

Work in Progress (WIP)Project RevenueRetainer Revenue
Download CSV

Manufacturing

61 accounts

For factories with raw materials, work-in-process, and finished goods.

Highlights:

Raw Mat / WIP / Finished GoodsManufacturing OverheadDirect / Indirect Labor
Download CSV

Restaurant

63 accounts

For restaurants, cafés, food delivery, and all F&B businesses.

Highlights:

Food / Beverage CostDelivery Platform FeeLeasehold Improvement
Download CSV

Construction

60 accounts

For civil, MEP, or turnkey contractors — supports percentage-of-completion method.

Highlights:

Construction in ProgressPercentage of CompletionSubcontract Cost
Download CSV

Online Seller

62 accounts

For Shopee, Lazada, TikTok Shop, and social commerce sellers.

Highlights:

Separate Marketplace AccountsMarketplace CommissionDigital Ad Spend
Download CSV

How to Use

1

Download CSV

Click to download — the CSV file works with Excel, Google Sheets, and most accounting software.

2

Customize for Your Business

Add, remove, or rename accounts to fit your operations — codes follow TFRS for NPAEs standard.

3

Import into Accounting Software

Import the CSV into WA Accounting, Peak, Express, or any software you use.

Need a Customized Chart of Accounts?

WACC's CPA team can build a tailored COA specifically for your business type and structure.

Free CPA Consultation

CSV Format: Code, Name, Type, Notes. Account types: Asset, Liability, Equity, Revenue, COGS, Expense, OtherIncome, OtherExpense, Tax. Contra accounts are noted in the Notes column. Always review and adjust accounts with your CPA before importing into live accounting software.

About These Chart of Accounts Templates

These Chart of Accounts (COA) templates are designed for Thai SMEs following the TFRS for NPAEs (Thai Financial Reporting Standard for Non-Publicly Accountable Entities) framework. Each template is pre-structured with account codes and types specific to that industry.

Account codes follow a 4-digit structure: 1xxx = Assets, 2xxx = Liabilities, 3xxx = Equity, 4xxx = Revenue, 5xxx = Expenses/COGS, 6xxx–7xxx = Other Income/Expense, 8xxx = Tax.

These templates are starting points — you should customize them with your accountant to match your specific business structure, reporting requirements, and any industry-specific regulations.