PREPARATION OF ACCOUNTING AND THE USE OF ACCOUNTING INFORMATION SYSTEM FOR COMMUNITY ENTERPRISES IN BAN PHAEO DISTRICT SAMUT SAKHON PROVINCE

Abstract

This research aimed to 1) study the current situation in the accounting system of community enterprises 2) study problems and obstacles in the accounting of community enterprises 3) the use of accounting information is related to management. Community enterprises and 4) presenting guidelines for the preparation of accounting systems of community enterprises in Ban Phaeo Samut Sakhon Province. The Research methods were qualitative research by researching from various documents such as academic papers, research and articles by in-depth interviews and non-participation observations. which studied the community enterprise group of Ban Phaeo district. Samut Sakhon Province registered as a community enterprise Of the Department of Agricultural Extension, 24 groups using sampling without probability theory. (Non-probability Selection Sampling) using a Purposive Selection method. The key informants consisted of 48 group chairmen and accountants because they understood the context, background, problems, lifestyle and needs of their group.

The results of the research were as follows: 1) Current conditions in the accounting of community enterprises. Most community enterprise groups as a note taking Make accounting simple There are representative members who are trusted within the group. Is a supervisor of cash receiving and paying cash Most of them do not register small accounts in asset management. Inventories, raw materials and receivables. 2) Problems and obstacles in the accounting of community enterprises In knowledge and competence, most bookkeepers do not have a degree in accounting. Which will affect knowledge Understanding of the correct accounting Cooperation in delivery of documents related to accounting records is delayed, which can lead to inaccurate accounting records. As for the tools used in the operation, most of them were of the view that the manuals / programs used in accounting operations were complex and difficult to understand because most of the accountants were not skilled in using computers, etc. 3) The use of accounting information is related to the management of community enterprises. Most of the community enterprises that are ready to take accounting information into consideration are used in planning work, formulating strategies and policies to create a competitive advantage. And 4) There are two approaches for the accounting preparation, which are (1) providing knowledge and support to assist in the implementation of the financial document storage system. Essential accounting information systems; and (2) determining accountability for financial accounting. To collect information and keep accounts on a regular basis, which community enterprises will benefit from accounting information That is accurate, believed to be used in planning in the administration. Affecting the efficiency of sustainable community development.