Household Accounting Guidelines to Address Financial Planning and Debt Management during the COVID-19 Pandemic

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Saranya Sritongmas
Watit Intuluck


Household accounting, financial planning, and debt management are important means of solving the problems of households affected by the COVID-19 situation. This academic paper aims to study the major problems and obstacles in the household sector's financial management, along with the study of the meanings, benefits, and challenges of household accounts. The purpose is to offer guidelines for household accounting to assist with financial planning and debt management during the COVID-19 pandemic. Through a documentary study, it can be concluded that overall household debt has risen, resulting in insufficient income to meet expenses. Such problems can begin with the fact that every person or household should have a household account record that considers expenditures, incomes, liabilities, and savings as a reserve for emergency use. The guidelines for the preparation of household accounts can take many forms depending on the aptitude of the individual to use them. They may include notebooks, programs, or applications, but it is important to be active and consistent. Therefore, household accounting will be able to help households with financial planning and debt management during the coronavirus pandemic.

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How to Cite
Sritongmas , S. ., & Intuluck, W. . . (2023). Household Accounting Guidelines to Address Financial Planning and Debt Management during the COVID-19 Pandemic. Dusit Thani College Journal, 17(1), 220–235. Retrieved from
Academic Article


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