As conceptual modelling may be defined as a process of representing a real world model that could change anywhere along the simulation life-cycle study, it is therefore necessary for the conceptual model to be accurate in order for the simulation results not to be misleading. This is important especially because modelling and simulation can be exploited in decision making as any node and link of an organization can be represented by the simulation processes. Hence, an error in a conceptual model would lead to inaccurate simulation results. The fact that, many research papers have not emphasized much on conceptual model has actually motivated the authors to conduct a research in this area. This article therefore portrays how to develop a conceptual model within a discrete event system by exploiting a logging company as an example.