Accounting in logistics companies

Dear All,

One of my friend who runs a logistics company in dubai (start up company) needs to know the accounting procedure to be followed for his company. Their nature of business is Logistical Solutions to all their clients who are all over the world. Eg. They pay Rs.10000/- to the Shipping / Air Lines and charge the customer Rs.11000/-. Need to know under what heads the entries have to be made. Look forward to get a reply at the earliest.