Setup · เริ่มระบบ

Menu 7 Setup holds the settings that decide how Panya records every document: your company's details and policies, the accounts each posting uses, the VAT rate and withholding tax types, exchange rates, document numbering, units and product categories, who can work in the company and the audit log. This chapter also covers the chart of accounts (menu 5 Accounting) and how to start your books: opening balances and moving your data from Express or another program with the CSV import tools.

When Panya creates a company it fills in everything a Thai SME needs to start: a chart of accounts, default accounts, document numbers in the Express style, 7% VAT, the common withholding tax types, the units PCS, BOX, SET, KG, HR and JOB, the product category GEN, the warehouse MAIN, the cash and bank accounts CASH (1110) and BANK (1120) and a 12-month fiscal year. You can work with these defaults from the first day and change them later.

The Setup menu#

The setup pages share one frame: the page title and a row of tabs, so you can move between them without going back to the menu.

Everyone who can open the company can read the setup pages except the audit log. A user without the right permission sees the page with a blue note at the top, for example "You can view these settings; changing them requires the Manage settings permission (owner, admin or accountant)." The same happens to everyone while the organization is read-only, which only happens when Panya operations suspend it (see Plan notices and read-only mode).

Keys that work on the setup pages:

Setting up a new company step by step#

1. Check the company details and policies: Company.
2. Review the chart of accounts and add the accounts you need: Chart of accounts.
3. Check the default accounts: Default accounts.
4. Check the VAT rate and withholding tax types: VAT and withholding tax.
5. If you invoice or buy in a foreign currency, enter its rates: Exchange rates.
6. Adjust document numbers if you need another format: Document numbering.
7. Set up your cash and bank accounts (3 Finance → Cash & bank accounts, see Finance) and warehouses (4 Inventory → Warehouses, see Inventory).
8. Enter or import customers, suppliers and products: Importing from another program.
9. Enter your opening balances: Starting your books.

Company#

ข้อมูลกิจการ · Menu: 7 Setup → Company

This page holds the details printed on your tax invoices, receipts and reports, and the policies that change how documents post. Check it before you issue the first tax invoice: a tax invoice must show the seller's name, address, tax ID and branch exactly as registered with the Revenue Department.

The screen of the demonstration company looks like this:

The page has three cards: Business details, Policies and, on the right, Fixed settings.

Business details#

Policies#

The two e-Tax options exclude each other: ticking one clears the other.

Fixed settings#

These are set when the company is created and cannot be changed on this page.

Changing the company settings#

1. Open 7 Setup → Company.
2. Change the fields. Enter moves to the next field. While something is changed, Unsaved changes appears beside the buttons.
3. Click Save changes or press ⌘S / F9. The button stays grey until something has changed and the company name, tax ID and branch are valid. Panya shows Company settings saved.
4. To throw away your changes instead, click Discard.

Changes apply from the moment you save: documents printed afterwards show the new details. Posted documents are not changed, but a reprint of an old document shows the current company details.

Messages#

Default accounts#

ผูกบัญชี · Menu: 7 Setup → Default accounts

Every posting rule in Panya takes its accounts from this page. A credit sale, for example, debits the account mapped to Accounts receivable and credits the accounts mapped to Sales and Output VAT. In Express this is the ผูกบัญชี setup. The default chart maps every role already, so most companies never change this page; you change it when you want a posting to go to another account of your chart, for example a separate receivable account.

How Panya chooses the account#

For the lines of sales, purchase and stock documents Panya looks in this order and takes the first account it finds:

1. The account typed on the document line (purchase lines have an Account column for non-stock items).
2. The product's own account (4 Inventory → Products & services).
3. The account of the product's category (Units and product categories).
4. The default account on this page.

Money always posts to the ledger account of the cash or bank account chosen on the document (3 Finance → Cash & bank accounts), or to the cheque accounts while cheque clearing is on, not to a default account.

The page#

Each card groups related roles. Each row shows the role's name, a short hint, its technical name in small type (for example accounts_receivable) and a list of accounts. The list offers only active posting (non-group) accounts, grouped by type: Assets, Liabilities, Equity, Revenue, Expenses.

Badges under the list:

The roles and what posts to them#

Receivables / payables

Inventory & COGS

Sales & purchases

Tax

Cash & bank

Equity & opening

Other — roles without a card of their own; each row shows the name and, in small type, the technical name:

Changing a default account#

1. Open 7 Setup → Default accounts.
2. In the row of the role, choose the new account. The row shows Changed.
3. Click Save N changes or press ⌘S / F9. Panya shows N default accounts updated. Discard throws away unsaved changes.

The change applies to documents posted from then on. Posted documents keep the accounts they were posted to; move balances that were posted to the old account with a journal voucher if you need to.

Some default accounts cannot move while documents still depend on what they hold, because the balance would split in two: the old account would keep what no document clears, and the new one would be cleared of what it never held.

• Inventory must be an inventory control account. It cannot change once a product that uses it (a product with no inventory account of its own or of its category) has stock movements.
• Accounts receivable, Accounts payable and the accounts that documents keep (undue VAT, advances, deposits, cheques, goods received or delivered not invoiced, revaluation, PP.36) cannot change while the current account holds a balance.

Messages#

VAT and withholding tax#

ภาษี · Menu: 7 Setup → VAT & WHT

The page is titled VAT & withholding tax and has three cards: the VAT rate, the withholding tax types and the e-WHT rate.

VAT rate versions#

Thailand's statutory VAT rate is 10%. A Royal Decree (พระราชกฤษฎีกา) reduces it to 7% (6.3% VAT + 0.7% local tax) for a fixed period and is renewed from time to time. Panya therefore keeps the VAT rate as dated versions. Every document uses the rate in effect on its document date, so documents dated before a change keep the old rate and documents dated after it get the new one.

A new company has one version: 7%, effective from 01/04/2542, open-ended, with the note "Reduced rate under Royal Decree (No. 807: 7% to 30 Sep 2027). Add a new rate row when the decree period changes." (The rate comes from VAT rate % on the new company form.)

The list shows each version with these columns:

Click New rate version to add a version, or click a row to edit it. The dialog has these fields:

When the VAT rate changes, for example to 10% from 1 October 2570:

1. Open 7 Setup → VAT & WHT and click the current 7% row.
2. Set Effective to to 30/09/2570 and click Save.
3. Click New rate version, enter 10, Effective from 01/10/2570, leave Effective to empty, add the decree in Note and click Save.

Versions may not overlap, so always end the current version before adding the next one. When a decree only extends the 7% rate, nothing needs to change while the current version is open-ended; you may update its note.

Withholding tax types#

The Withholding tax types card lists the kinds of income you withhold tax on. You choose a type on a payment (PS) or receipt (RE) when tax is withheld; the type gives the rate, and its income type is printed on the 50 ทวิ certificate. A supplier can have a default type (for example SERVICE for นายสมชาย ใจดี, S002), which payments to that supplier propose.

Which form the tax goes on follows the supplier and, for an individual, the type's income type: payments to an individual (บุคคลธรรมดา) go on ภ.ง.ด.1 for s.40(1)/(2) income, ภ.ง.ด.2 for s.40(3)/(4) income and ภ.ง.ด.3 for the rest; to a juristic person (นิติบุคคล) on ภ.ง.ด.53; and to a foreign company not carrying on business in Thailand on ภ.ง.ด.54. See Finance for withholding on payments and receipts.

The types delivered with a new company:

The four FOREIGN_ types are for payments to foreign companies under section 70 (ภ.ง.ด.54): 15% on fees, royalties and interest and 10% on dividends. A double tax agreement may lower the rate; change the rate on the payment, or add a type with the treaty rate. Payments to a foreign supplier cannot use e-WHT and have no 50 ทวิ certificate.

COMMISSION_IND, ROYALTY_IND, INTEREST_IND and DIVIDEND are for individuals and are filed on ภ.ง.ด.1 and ภ.ง.ด.2. Two of them have no rate but a Computation at the progressive personal income tax rates, shown as progressive in the list. See Withholding tax on PND.1 and PND.2.

The income type is the section of the Revenue Code under which the income is taxed:

The list shows Code, Name, English, Income type and Rate (progressive for a type computed at the progressive rates); a type that is not active shows Inactive. Click New type to add a type, or click a row to edit it:

Changing a type's rate affects documents entered afterwards; posted payments and receipts keep the tax they withheld.

e-WHT rate#

The third card, e-WHT rate, holds the reduced rate for payments made through a bank's e-Withholding Tax service. The bank withholds the tax with the transfer and remits it, so those payments are left out of ภ.ง.ด.3/53 and get no 50 ทวิ.

A new company has two versions, both 1% instead of 2%, 3% or 5%:

When you tick e-WHT on a payment or receipt, a WHT type at 5%, 3% or 2% withholds at the lower of its rate and the e-WHT rate in effect on the document date. The Ministerial Regulations reduce only those three rates: other types, such as 1% for transport or 10% for dividends, keep their own rate. When the measure is extended or changed, add a version with New rate version, exactly as for VAT (a new e-WHT version starts at 1). Without a version for the date, e-WHT cannot be used ("No e-WHT rate: payments cannot be made through e-WHT").

Messages#

Exchange rates#

อัตราแลกเปลี่ยน · Menu: 7 Setup → Exchange rates

Credit and cash sales, credit and cash purchases, receipts and payments can be in a foreign currency, for example an invoice in USD to Global Imports LLC (C003) or a bill in USD from Cloudsoft Inc. (S003). Panya books them in baht at an exchange rate in THB per unit of the currency. This page keeps the rates, one row per currency and date, with the Bank of Thailand's average buying and selling rates.

A currency appears in the Currency list of sales and purchase documents only after it has at least one rate here, so enter a rate before the first foreign currency document.

Which rate a document uses#

A document takes the latest rate on or before its date. You can type another rate on the document, and that rate wins.

With the rates in the screenshot, the USD invoice to C003 dated 10/10/2569 takes the buying rate of 01/10/2569, 33.20: 20 × USD 27.50 = USD 550.00, booked as ฿18,260.00. A document dated 16/10/2569 or later takes the rates of 16/10/2569. When a receipt or payment settles at a different rate, the difference is booked to 4910 กำไร (ขาดทุน) จากอัตราแลกเปลี่ยน. See Sales, Finance and, for revaluation, Accounting.

The list#

The list shows the newest rates first.

Entering a rate#

1. Click New rate.
2. Fill in the dialog:

3. Click Save. Panya shows Exchange rate saved.

To correct a rate, click its row, change it and click Save. To remove it, click Delete in the dialog and confirm. Documents copy the rate when they are saved, so editing or deleting a rate never changes a saved document.

Messages#

Document numbering#

เลขที่เอกสาร · Menu: 7 Setup → Document numbering

Each document type has its own number format and running number. Numbers are assigned when a document is posted, not when it is saved: drafts have no number, so a deleted draft never uses up a tax invoice number, and numbers run without gaps. A cancelled document keeps its number.

The page has two cards, Documents and Journal entries, and on the right the Format tokens card. Each row shows the document, its format, its reset policy and an example: the number the first document posted today would get.

Format tokens#

Everything else is printed as typed, so IV{BB}{MM}-{####} gives IV6910-0001 and INV{BBBB}/{#####} gives INV2569/00001. The year and month are those of the document date.

Reset policy#

The format must contain the period it resets on, or numbers repeat: a monthly format without {MM} would give IV690001 in both October and November. The page warns "Monthly reset needs the year and {MM} in the format, or numbers repeat." or "Yearly reset needs a year token in the format, or numbers repeat."

Default formats#

The formats follow Express's two-letter prefixes with the Buddhist year and month. Rows appear on the screen in alphabetical order of their technical names, which each row shows in small type under the document's name.

Journal entry numbers#

Every posted document also creates a journal entry, numbered in the journal (book) it belongs to:

For example, the first general journal entry of October 2569 is GJ691000001. See Accounting for the journal entries list.

Changing a format#

1. Open 7 Setup → Document numbering.
2. In the row of the document, change the Format and, if needed, the Reset. The row turns yellow and the Example (no. 1, today) column shows the new number, or an error in red.
3. Click Save in the row, or press Enter in the format box. Panya shows "(document): numbering saved". Undo puts back the saved values.

A new format applies to documents posted from then on; numbers already issued never change. The running number continues from where it was in the current month or year, so a format changed in the middle of October carries on with the next October number.

Messages#

Units and product categories#

หน่วยนับ/หมวดสินค้า · Menu: 7 Setup → Units & categories

The lists used on products: units of measure, and product categories that carry default accounts and the costing method. Owners, admins, accountants and staff can change them (the Manage master data permission).

Units#

A new company has the units BOX กล่อง, HR ชั่วโมง, JOB งาน, KG กิโลกรัม, PCS ชิ้น and SET ชุด. A product has one unit, which documents copy onto their lines.

To add a unit click New unit, fill in the dialog and click Save. Each row has Edit and Delete buttons. A unit that products still use cannot be deleted. Documents keep the unit name they were posted with.

Product categories#

A category groups products and can give them their accounts and costing method. A new company has one category, GEN ทั่วไป, which uses the company default accounts and the moving average.

The list shows Code, Name, the four accounts (each shown as an account code, or default when empty) and Costing (Average or FIFO). Click New category, or Edit on a row:

A product's own accounts override its category's, and the category's override the company defaults (Default accounts). Changing a category's accounts affects documents posted afterwards. A product with stock movements cannot be moved to a category with another costing method. See Inventory for products and costing.

Messages#

Users and roles#

ผู้ใช้งาน · Menu: 7 Setup → Users & roles

This page shows who can open this company and with which role. Users belong to the organization and are given access to companies individually; you invite people, change roles and grant companies in the organization settings (Organization administration). Owners and admins see a Manage users in organization settings button that takes them there.

The Access to this company card lists:

The Roles card explains the roles:

What this means for setup:

Audit log#

ประวัติการใช้งาน · Menu: 7 Setup → Audit log

The audit log records every change to documents, settings and members of this company, newest first: who did it, when, and what. Nobody can edit or delete it. Only users with the Manage settings permission (owner, admin, accountant) see the menu item and the tab. The organization has its own log of member and subscription changes (Organization administration).

The log shows 50 entries per page. ‹ Newer and Older › at the bottom move between pages; the footer shows which entries you see, e.g. 1–50 · page 1.

Typical uses: finding who posted or cancelled a document, when a setting changed, or which back-dated document recalculated stock costs (inventory.recost, Back-dated IV69100004 recalculated 1 later stock movements of KB-01).

Chart of accounts#

ผังบัญชี · Menu: 5 Accounting → Chart of accounts

The chart of accounts lists every account of the general ledger. Panya creates a Thai SME chart with each new company; you can add, rename, regroup and deactivate accounts, or import your own chart from your old program.

How the chart is built#

• Account types. Every account has one of five types, numbered as in Thai charts: 1 Assets (สินทรัพย์), 2 Liabilities (หนี้สิน), 3 Equity (ส่วนของเจ้าของ), 4 Revenue (รายได้), 5 Expenses (ค่าใช้จ่าย). Assets and expenses normally carry debit balances; liabilities, equity and revenue credit balances. At year end revenue and expense accounts are closed to retained earnings.
• Group accounts (หมวด) are headings such as 1100 สินทรัพย์หมุนเวียน. They hold no postings; reports add up the accounts under them. A group's sub-accounts must have the same type.
• Posting accounts are the accounts that documents and journal vouchers post to.
• Control accounts (บัญชีคุมยอดย่อย) are posting accounts that carry a sub-ledger: Receivable (AR) (1130), Payable (AP) (2110) and Inventory (1140). They accept postings only from documents (invoices, receipts, payments, stock documents and openings), never from journal vouchers, so the customer, supplier and stock sub-ledgers always agree with the general ledger.
• Cash/bank accounts (เงินสด/เงินฝาก) are posting accounts that can be linked to a cash or bank account in 3 Finance → Cash & bank accounts (Finance). Only accounts marked cash/bank can be linked.

The default Thai chart#

A new company starts with these 66 accounts (11 groups and 55 posting accounts). The last column shows the flags and the default account roles.

2122 ภาษีมูลค่าเพิ่มค้างจ่าย is there for the journal voucher that clears output VAT against input VAT when you file ภ.พ.30 (Month-end and tax filing). 4910 is a revenue account that takes both gains (credits) and losses (debits).

The list screen#

The tabs All, Assets, Liabilities, Equity, Revenue and Expenses filter by type. Accounts are shown as a tree: each account under its group, indented, groups in bold on a shaded row, siblings in code order.

Click a row (or Tab to it and press Enter) to edit the account. Alt+A or New account opens a new account; its type follows the tab you are on (Assets on the All tab). Import (CSV, Excel) imports accounts, also Express's chart: see Chart of accounts import. Only users with the Manage settings permission see these buttons and can open accounts.

Adding an account#

1. Click New account (Alt+A), or + Sub-account on the group the account belongs to.
2. Fill in the dialog New account:

3. Click Save. Panya shows Account (code) created.

Editing, deactivating and deleting#

Click the account to open Edit account (code). Besides the fields above, the dialog has an Active box.

• An account without postings can be changed freely and has a Delete button (confirm Delete account (code) (name)?).
• An account with postings shows "This account has postings: its type, group flag and control kind are locked, and it cannot be deleted. You can still rename it, move it under another group of the same type, or deactivate it." You can also change its code and its cash/bank flag.
• Deactivating (untick Active) hides the account from the account lists of documents, journal vouchers and settings; an account already chosen somewhere stays visible with (inactive). Journal vouchers and the trial balance import refuse inactive accounts. Postings and balances stay, and reports still show them.
• A group that has sub-accounts cannot become a posting account, and an account mapped in Default accounts cannot become a group.

Messages#

Starting your books#

Starting with Panya means bringing in what your old books held on the day you change over: the balances of the general ledger, the unpaid customer and supplier invoices, and the stock on hand. In Panya these are entered as four kinds of opening documents, each balanced against 3900 ยอดยกมาเพื่อปรับปรุง (opening balance equity):

Receivables, payables and inventory are control accounts: their balances must come from documents that name the customer, supplier or product, so receipts can settle the invoices, the ageing reports work and the stock card has a starting cost. When all four parts are in and agree with your old trial balance, 3900 nets to zero.

The opening date#

Date every opening document on the first day of your first fiscal year in Panya, and enter the balances as they stood at the end of the day before. You chose that date as First fiscal year starts when you created the company; it is also the default Opening date of the import tools. The demonstration company's first fiscal year starts on 1 January 2569, so its openings are dated 01/01/2569 and carry the balances at 31 December 2568.

Opening documents must fall in an open accounting period, so they cannot be dated before the first fiscal year.

Order of work#

1. Finish the setup above: company, chart of accounts, default accounts, cash and bank accounts, warehouses.
2. Enter or import customers, suppliers and products (Importing from another program).
3. Export your old program's trial balance, AR and AP outstanding lists and stock balance report as at the day before the opening date, as Excel or CSV files (from Express, see Moving from Express).
4. Enter or import the four parts on the Opening balances screen, in any order.
5. Check that 3900 is zero and that the trial balance agrees with your old one: the Migration check shows both on one page.
6. Start entering the new period's documents.

Opening balances#

ยอดยกมา · Menu: 5 Accounting → Opening balances

This screen guides you through the four parts and checks that they agree. (The Opening balances button on the 5 Accounting → Journal vouchers list opens a new opening balance voucher directly.)

At the top, the Moving from Express card names the Express list or report to export for each step and opens its import; see Moving from Express. Below it, the left side has a card for each part:

Each card shows how many documents of that kind are posted (1 posted) and how many are still drafts (1 draft, in yellow). A step with posted documents shows a tick instead of its number. Buttons appear according to your role: the opening voucher and the trial balance import need the journal-posting permission (owner, admin, accountant), customer and supplier openings the permission to enter and post documents (staff and above). Opening stock also needs the journal-posting permission, although staff see its buttons.

The right side checks the result:

• 5 · Reconciliation shows the balance of 3900 Opening balance equity, with Dr or Cr. Green 0.00 and "Reconciled: the general ledger, receivable, payable and stock openings agree." means you are done. Otherwise a warning explains the likely cause: a debit balance means more credit-side openings (liabilities, payables, equity) than debit-side ones were entered, often customer or stock openings still missing; a credit balance means the opposite, often supplier openings, loans or capital still missing. Links open the Trial balance and Integrity checks reports and the Migration check.
• Sub-ledger checks lists, with a tick or a cross: Opening balances reconcile (opening balance equity is zero), Receivables sub-ledger agrees with the AR control account, Payables sub-ledger agrees with the AP control account, Stock valuation agrees with the inventory control account and Trial balance: total debits equal total credits. A failed check shows its detail underneath. See Reports for the integrity checks.

The examples below use the demonstration company. Its trial balance at 31 December 2568 was:

Opening balance voucher (OB)#

บันทึกยอดยกมา · Menu: 5 Accounting → Opening balances → New opening voucher

The opening balance voucher carries the balances of every account except receivables, payables and inventory: cash and bank, fixed assets and accumulated depreciation, other assets, loans, accruals, VAT and withholding tax balances, capital and retained earnings. It is a journal voucher of type Opening balances, posted to the opening journal. Only users who may post journal vouchers (owner, admin, accountant) can enter it.

Fields#

The form is the journal voucher form (Accounting) with a blue box that repeats the rules.

Entering the voucher#

1. On 5 Accounting → Opening balances, click New opening voucher.
2. Enter the date 01/01/2569 and a memo.
3. Enter one line per account. For the demonstration company: 1110 debit 20,000.00, 1120 debit 380,000.00, 1210 debit 120,000.00, 3100 credit 500,000.00, 3200 credit 54,050.00. Enter on the last credit amount adds a line.
4. Click Balance to 3900 Opening balance equity. Panya adds a 3900 line with the difference, here debit 34,050.00. The footer shows Balanced.
5. Click Save & post (F9), or Save draft (⌘S) to finish later.

Instead of typing, you can import the trial balance: see Opening trial balance import.

What posting records#

The voucher gets the number OB6900001 and its journal entry is numbered in the opening journal (OJ…).

The voucher writes no VAT or withholding tax records and moves no stock. The 3900 debit of 34,050.00 is the net of the receivable, payable and stock openings still to come (32,100.00 + 18,000.00 − 16,050.00).

Customer opening balances (AR)#

ยอดยกมาลูกหนี้ · Menu: 5 Accounting → Opening balances → New customer opening

Enter one customer opening balance per unpaid customer invoice at the opening date. Keep the old invoice number and due date, so that receipts (RE) can settle the invoices one by one and the AR ageing is correct. The list of customer openings opens from View list on the Opening balances screen; it has the same search, status, date and Open only filters as the credit sales list, and an Outstanding column.

Fields#

An opening has no products, quantities, discounts or VAT, and is always in baht. You may enter several lines; their total is the amount owed.

Entering a customer opening#

1. Click New customer opening.
2. Choose the customer C001 บริษัท ลูกค้าหนึ่ง จำกัด, date 01/01/2569, due date 31/01/2569, legacy document no. IV6812-0045.
3. Enter the description and the amount 32,100.00.
4. Click Save & post (F9). Preview journal shows the entry first; Save draft (⌘S) keeps it unnumbered.

What posting records#

The opening gets the number AR6900001 (yearly running number) and a journal entry in the opening journal:

No VAT record is written: the VAT on the old invoice was reported in your old books. The opening appears in the AR ageing and on the customer's statement and is settled by a receipt like any invoice.

An opening entered on this form carries no VAT. If the old invoice was for a service whose VAT is due only when the customer pays (ภาษีขายรอเรียกเก็บ), import it with the undue_vat column instead (Customer and supplier open invoice import): the opening then keeps that VAT, its receipt makes it due like any such invoice's, and the output VAT record is written in the receipt's month. The VAT balance itself comes in on the opening voucher, on 2121.

Supplier opening balances (AP)#

ยอดยกมาเจ้าหนี้ · Menu: 5 Accounting → Opening balances → New supplier opening

Enter one supplier opening balance per unpaid supplier invoice. It is paid later through 3 Finance → Payments. The fields and steps are the same as for customer openings, with Supplier instead of the customer.

For the demonstration company: supplier S001 บริษัท ผู้ผลิตอุปกรณ์ จำกัด, date 01/01/2569, due date 20/01/2569, legacy document no. INV-2512-88, amount 16,050.00.

What posting records#

Number AP6900001, journal entry in the opening journal:

No input VAT record and no withholding tax are recorded. When you pay the bill, withhold tax on the payment if it applies.

If the old bill was for a service whose input VAT you claim only once you pay it (ภาษีซื้อยังไม่ถึงกำหนด), import it with the undue_vat column (Customer and supplier open invoice import). The opening then keeps that VAT. The payment moves it from 1151 to input VAT 1150 and writes the input VAT record in the payment's month; enter the supplier's tax invoice or receipt number in the payment's Reference. The VAT balance itself comes in on the opening voucher, on 1151.

Opening stock (OS)#

สินค้ายกมา · Menu: 5 Accounting → Opening balances → New opening stock, or 4 Inventory → Stock adjustments → Opening stock

Opening stock records the quantity and cost of each product on hand per warehouse. It starts each product's moving-average (or FIFO) cost. Only users who may post journal vouchers (owner, admin, accountant) can enter it; others see "Opening stock needs the journal-posting permission." Enter one document per warehouse.

Fields#

Entering opening stock#

1. Click New opening stock.
2. Enter the date 01/01/2569 and the warehouse MAIN.
3. Enter the lines: KB-01 คีย์บอร์ดไร้สาย, 20 at 500.00; MS-01 เมาส์ไร้สาย, 40 at 200.00.
4. Click Save & post (F9).

What posting records#

Number OS6900001, journal entry in the opening journal:

Stock movements: KB-01 +20 at 500.00 = 10,000.00 and MS-01 +40 at 200.00 = 8,000.00 into MAIN. The stock card of each product starts with this receipt. If a product's category has its own inventory account, that account is debited instead of 1140. See Inventory.

Checking the result#

With the four documents above, 3900 holds: debit 34,050.00 (voucher) + debit 16,050.00 (supplier) − credit 32,100.00 (customer) − credit 18,000.00 (stock) = 0.00. The Opening balances screen shows green 0.00 and all sub-ledger checks ticked, and the trial balance at 1 January 2569 matches the old one.

Correcting an opening#

A draft can be changed or deleted. A posted opening is corrected like any other document: cancel it (with a reason; its entry is reversed) and enter it again. A customer or supplier opening that receipts or payments have settled cannot be cancelled until those are cancelled. See Getting started for drafts, posting and cancelling.

Importing from another program#

Panya imports lists and opening balances from Excel and CSV files, so you can move from Express Accounting or another program without retyping. The lists and reports Express exports work as they are: Panya finds the row of column names, skips the report's titles, page headers, subtotals and totals, and understands Express's Thai column names. Imports are free on every plan.

Import them in this order: chart of accounts, then customers, suppliers and products, then the trial balance, open invoices and bills, and stock. Then run the migration check.

Moving from Express#

ย้ายข้อมูลจาก Express · Menu: 5 Accounting → Opening balances, the Moving from Express card

The Moving from Express card at the top of the Opening balances screen, marked Free on every plan, is the guide for moving your books from Express. For each step it names the Express list or report to export, with its menu path in Express, and has a button that opens the matching import. Hide folds the card away; Show opens it again.

The card begins: Express sends every list and report to a file: on the report's screen, tick the box to export to Excel, or print to a CSV file (menu 6 Reports, or F12 from any screen). Export each one below and import it here, in this order. The files are read as Express writes them, with their titles, page headers, totals and Thai column names.

Under each report the card says Excel or CSV, and for the four balances the date to print them at, the day before the opening date, for example Excel or CSV, as at 31/12/2568. Three steps carry a note:

• Chart of accounts: Add a column control with receivable, payable or inventory on the trade receivable, trade payable and inventory accounts (e.g. 1130-01, 2120-01), and map them in 7 Setup → Default accounts: their balances come from the documents of steps 2–4 below. Express's chart has no such column; see Chart of accounts import.
• Products and services: Service items (menu 4.4 รายละเอียดสินค้าบริการ) go in a second file with a column kind = service.
• General ledger balances: Debit and credit columns or one signed balance; with opening, movement and closing columns the closing balance is read.

The last line, 5 · Check, says Compare the migration check with Express: the counts of its lists, the trial balance and the totals of 1.A, 2.A and 4.2.

The chart, customer, supplier and product buttons open the list with its import dialog already open; the other buttons open the dialog on the Opening balances screen. Each button appears only for users who may do that import.

To move from Express:

1. In Panya, finish the company setup and check the Opening date: the first day of your first fiscal year (see The opening date).
2. In Express, open each list or report of the card in turn (F12 from any screen opens พิมพ์รายงาน). Print the four balance reports as at the day before the opening date. Send each one to an Excel file, or print it to a CSV file.
3. In Panya, click the step's button, choose the file and click Import. Work from the top of the card down.
4. Review and post the draft opening voucher that the trial balance import creates.
5. Click Migration check and compare its counts and totals with the Express reports.

How an import works#

1. Export or save the file: an Excel workbook or a CSV file, straight from Express or another program.
2. Click the import button. The dialog explains the file it expects (An Excel (.xlsx, .xls) or CSV file with a row of column names. Lists and reports exported from Express work as they are: …), lists the columns it accepts, notes how the matching Express list is read, and shows an example file.
3. For opening imports, check the Opening date. It defaults to the first day of your first fiscal year.
4. Choose the file, up to 7 MB. The dialog shows its name and size, for example รายละเอียดลูกค้า.xlsx · 24 KB.
5. Click Import.

Panya checks the whole file first. If any row is rejected, nothing is imported and the message lists the problems, for example "2 row(s) rejected, nothing imported: row 8: tax ID must be 13 digits; row 12: code C001 already exists". Row numbers are the rows of the file or sheet as you see them in Excel, title rows included; row 0 means the file as a whole. Up to 20 problems are listed. Correct the file and import it again.

When the file is accepted, the dialog shows the result and what it read, for example Read 25 rows of sheet “Sheet1”, below the column names on row 4; 6 other rows (titles, page headers, totals) were skipped. Check that the number of rows is the number of records in the list, then click Done.

Files Panya reads#

A file printed as a report is read as it is:

• Panya looks for the row of column names within the first 60 rows. The title rows above it, such as the company name, the report name and the date, are skipped.
• A header written over two rows is read as one, for example a trial balance with ยอดยกมา, ยอดเคลื่อนไหว and ยอดคงเหลือ above pairs of เดบิต and เครดิต columns.
• The page headers repeated on every page, page numbers (หน้า 1, Page 2 of 5, พิมพ์วันที่ …), blank rows, and subtotal, carried-forward and total rows (รวม, ยอดรวม, ยอดยกไป, ยอดยกมา, Total) are skipped.
• A row with only one filled cell is a group heading. In a report grouped by customer, supplier or warehouse, the code in the heading, for example รหัสลูกค้า : C001 บริษัท ลูกค้าหนึ่ง จำกัด, applies to the rows under it.
• Column names may be in English or Thai, in any order. Capital letters, spaces and the signs _ . : # * - do not matter, and a part in brackets may be left off (เครดิต (วัน) is read as เครดิต). Columns Panya does not know are ignored.

Messages about the file:

Numbers, dates and codes#

Chart of accounts import#

Adds accounts to the chart. Existing accounts are not changed. Express's chart of accounts (ผังบัญชี) works as it is.

How the import completes the chart:

• Type: without a type, an account takes its parent's type, or else the type its code's first digit gives, as Express numbers its accounts by หมวด: 1 asset, 2 liability, 3 equity, 4 revenue, 5 and 6 expense.
• Parent: from the parent column, or else from ระดับ (level): the nearest account above it whose level is one less (a level 2 account goes under the level 1 account before it). A parent may come after its children in the file.
• Groups: an account of the file that has accounts under it becomes a group account, and so does one marked บัญชีคุม in Express's ประเภท column. In Express, บัญชีคุม means a summary account; in Panya a group account (บัญชีหมวด).
• Control accounts: Panya's control accounts (บัญชีคุม) are the receivable, payable and inventory accounts whose balances come from documents. Express's chart does not mark them, so add a control column to the file and fill it on those accounts, for example receivable on 1130-01 and payable on 2120-01. Then map them in Default accounts.

Example, part of an Express chart with a control column added:

เลขที่บัญชี,ชื่อบัญชี,ระดับ,หมวดบัญชี,ประเภท,control
1000-00,สินทรัพย์,1,1,บัญชีคุม,
1100-00,สินทรัพย์หมุนเวียน,2,1,บัญชีคุม,
1130-01,ลูกหนี้การค้า,3,1,บัญชีย่อย,receivable

Rejected rows: code and name are required; account (code) already exists (in the chart or earlier in the file); account code '…' may contain only letters, digits, '.' and '-'; unknown account type '…'; unknown control kind '…'; level '…' is invalid; account (code): no account of the level above comes before it; account (code) has no type: give it a type (หมวด) or a parent; group accounts cannot be control or cash accounts; parent (code) does not exist; parent (code) is not a group account; parent (code) has another account type; the parent chain loops back to this account; no accounts found. A file without code and name columns is refused with "the header row needs 'code' and 'name' columns".

To replace Panya's chart with your old one, import your accounts, map the Default accounts to them, and deactivate the delivered accounts you do not use.

Customer and supplier import#

Express's customer list (รายละเอียดลูกค้า) and supplier list (รายละเอียดผู้จำหน่าย) work as they are.

Without a type, a supplier is an individual when the prefix is a personal title (นาย, นาง, นางสาว, คุณ…) or, with no prefix, when its 13-digit tax ID does not start with 0; otherwise it is juristic. Check the type of each supplier: it decides between ภ.ง.ด.3 and ภ.ง.ด.53.

Customer example:

code,name,tax_id,branch,credit_days
C005,บริษัท ลูกค้าใหม่ จำกัด,0105555000999,00000,30

Supplier example (an individual is reported on ภ.ง.ด.3, a juristic person on ภ.ง.ด.53):

code,name,tax_id,branch,credit_days,type
S004,บริษัท ขนส่งด่วน จำกัด,0105555000777,00000,30,juristic
S005,นางสาวสมหญิง รักงาน,3100100000002,,0,individual

Rejected rows: code and name are required; duplicate code (code) in file; code (code) already exists; tax ID must be 13 digits; branch must be 5 digits; credit days '…' is invalid; credit limit '…' is invalid; unknown type '…'.

The import does not set a supplier's default withholding tax type, and foreign suppliers (such as Cloudsoft Inc., S003) cannot be imported: add them in 1 Purchasing → Suppliers, where you also enter their country. See Purchasing and Sales.

Product import#

Express's item list (4.4 รายละเอียดสินค้า) works as it is. Import Express's service items (4.4 รายละเอียดสินค้าบริการ) as a second file with a kind column set to service (or บริการ).

Example:

code,name,kind,unit,sale_price,purchase_price
KB-02,คีย์บอร์ด,inventory,PCS,890,520
SV-02,ค่าบริการ,service,HR,1500,

Rejected rows: code and name are required; code (code) already exists; unknown kind '…'; sale_price '…' is not a number; sale_price must not be negative (likewise for purchase_price); reorder level '…' is invalid.

Imported products have no category and no accounts of their own; set them afterwards in 4 Inventory → Products & services if needed (Inventory). Check the units the import created in 7 Setup → Units & categories. Quantities on hand are entered as opening stock.

Opening trial balance import#

Turns your old trial balance into a draft opening balance voucher, which you review and post. Express's trial balance (5.6 งบทดลอง) works as it is.

Reading a trial balance as Express prints it:

• With several pairs of debit and credit columns, such as ยอดยกมา, ยอดเคลื่อนไหว and ยอดคงเหลือ (opening, movement and closing), Panya reads the rightmost pair: the closing balance.
• Express prints the totals of its summary accounts as rows of their own. A row on a group account that has an account of the file under it is a subtotal and is skipped. A group account with nothing under it in the file is refused with account (code) is a group account.
• Rows with a zero balance are skipped.

The demonstration company's trial balance at 31 December 2568 as a file:

code,name,debit,credit
1110,เงินสด,20000,
1120,เงินฝากธนาคาร - กระแสรายวัน,380000,
1130,ลูกหนี้การค้า,32100,
1140,สินค้าคงเหลือ,18000,
1210,อุปกรณ์สำนักงาน,120000,
2110,เจ้าหนี้การค้า,,16050
3100,ทุนจดทะเบียน,,500000
3200,กำไร (ขาดทุน) สะสม,,54050

What the import does:

1. Checks that every account exists, is a posting account, is active and is not 3900, and that the file balances.
2. Leaves the control accounts (1130, 2110, 1140) off the voucher.
3. Puts the other balances on a draft opening voucher dated the opening date, with reference Imported trial balance, and balances it with a 3900 line (balancing: AR, AP and inventory entered as sub-ledger openings). For the file above: five lines plus 3900 debit 34,050.00, exactly the voucher shown in Opening balance voucher (OB).
4. Shows "Created a draft opening voucher with 6 lines. Review and post it." and a table of the control-account balances left out, each with a link: 1130 32,100.00 → Customer openings, 1140 18,000.00 → Opening stock, 2110 −16,050.00 → Supplier openings (credit balances show as negative). Enter those in detail; when their totals match, 3900 nets to zero.

Rejected rows: account (code) does not exist; account (code) is a group account; account (code) is inactive; account (code) is opening balance equity; leave it out; '…' is not a number; '…' has more than 2 decimal places; the trial balance does not balance (debits − credits = …); no non-control balances found.

Customer and supplier open invoice import#

Posts one customer or supplier opening document per row, dated the opening date. Import open invoices (CSV, Excel) is for customers, Import open bills (CSV, Excel) for suppliers. Express's outstanding receivables (1.A ลูกหนี้คงค้าง ณ วันที่) and payables (2.A เจ้าหนี้คงค้าง ณ วันที่) work as they are, also when they are grouped by customer or supplier: the code in each group's heading applies to the documents under it, the outstanding column is read rather than the invoice amount, and the total lines are skipped.

Customer example for the demonstration company:

customer,doc_no,due_date,amount
C001,IV6812-0045,31/01/2569,"32,100.00"

Supplier example:

supplier,doc_no,due_date,amount
S001,INV-2512-88,20/01/2569,16050

An unpaid service bill of 10,700 whose input VAT of 700 is claimed on payment:

supplier,doc_no,supplier_doc_no,amount,undue_vat
S002,RR6812-0031,INV-2512-17,10700,700

With undue_vat, the opening has a line for the VAT's base (here 10,000, the VAT at the rate of the opening date) and, when the amount holds more, a line without VAT for the rest; its total stays the amount.

Each row becomes a posted opening (AR6900001, AP6900001 …) with the old number as reference and a line Opening balance (old number). A due date before the opening date, or an empty one, becomes the opening date: such invoices age as due from the opening date. The result reads "Posted N opening documents totalling … View them".

Rejected rows: customer code is missing (or supplier); customer (code) does not exist; customer (code) is inactive; the amount must be positive (enter credits as credit notes or advances); '…' is not a number; doc_date '…' is not a date; credit days '…' is invalid; the undue VAT does not fit an amount of … at 7% (suppliers: the undue input VAT does not fit …); the undue VAT must not be negative (or the undue input VAT …); undue VAT needs a VAT-registered company (or undue input VAT …); no documents found.

Opening stock import#

Posts one opening stock document (OS) per warehouse, dated the opening date, with reference Imported opening stock. Express's stock on hand (4.2 สินค้าคงเหลือ) works as it is, also when it is grouped by warehouse: the warehouse code in each group's heading, for example คลัง : MAIN …, applies to the products under it.

The demonstration company's opening stock:

product,warehouse,qty,unit_cost
KB-01,MAIN,20,500
MS-01,MAIN,40,200

The result reads "Posted opening stock worth 18,000.00 in 1 document."

Rejected rows: product (code) does not exist or is inactive; product (code) is not a stock item; warehouse '…' does not exist; product (code) appears twice for the same warehouse; quantity '…' is invalid; unit cost is not a number; the cost must not be negative; no stock lines found.

Migration check#

ตรวจสอบการย้ายข้อมูล · Menu: 5 Accounting → Opening balances → Migration check

The migration check shows, on one page you can print, what the company now holds and whether the openings agree. Use it after the imports, and keep a printed copy with your Express reports as the record of the migration. Migration check is the last step of the Moving from Express card, and a link under the 5 · Reconciliation card. Everyone who can open the company can see it.

The subtitle gives the opening date and today's date, for example Opening date 01/01/2569 · checked 18/10/2569. At the top right, Re-run checks checks again and Print / PDF (Alt+P) prints the page. ← Opening balances goes back.

A green line ✓ The migration agrees: the trial balance balances, opening balance equity (3900) is zero, and the receivable, payable and stock sub-ledgers agree with their control accounts. means the migration is complete. Otherwise a red line says, for example, ✗ 2 of 5 checks failed. Correct the openings, then re-run the checks.

The Checks table has one row per check, marked ✓ Pass or ✗ Fail, with the two amounts compared and the Difference (red when it is not zero). A failed check also says where the difference usually comes from:

The Records in Panya table lists what to compare with Express, as its note says: Compare the counts and totals with the Express lists and reports they came from. The chart also holds the accounts Panya delivers.

The document rows link to their lists. Drafts shows, for example, 1 not posted when some openings are still drafts: post them, then re-run the checks.

Differences from Express#

Panya follows Express's conventions, so most of your habits carry over:

• Document prefixes are the same (IV, HS, SR, RE, RR, HP, GR, PS, JV), with the Buddhist year and month: IV69100001.
• The price types on documents are the same: 2 excluding VAT, 1 including VAT, 0 no VAT.
• Express enters customer and supplier openings dated before the start date; in Panya they are dated on the opening date, with the old number as reference.
• Express's year-end close deletes the old year's settled transactions; Panya's year-end close keeps every document and entry.

Unlike Express, Panya numbers documents when they are posted, not when they are saved, and posted documents are never edited: they are cancelled and re-entered. See Getting started.