ศึกษาการจัดทำบัญชีของวิสาหกิจชุมชนในจังหวัดเชียงใหม่ตามแนวทางของกรมตรวจบัญชีสหกรณ์

Abstract

The objective of this study was about the bookkeeping of community enterprises in Chiang Mai Province according to the guidelines of the Cooperative Auditing Department. The populations were 19 bookkeepers of community enterprises that had been promoted according to the proceedings of the Community Enterprise Development Project of the Cooperative Auditing Department in Chiang Mai Province. The results of the study revealed that 78.95 percent of the community enterprises conducted the business of trading (commerce). All the community enterprises did the bookkeeping and kept supporting documents of the income-expenditures and cash accounting entries correctly.  They did not do balance sheets, profit and loss payments, cost of sale statements/cost of production, general journals, registers of members and shares, registers of inventory control and roll materials control, registers of assets, accounts receivable subsidiaries, or books of capital/profit. Problems and obstacles for bookkeeping of the community enterprises in average were at the high level. The problem of the shortage of qualified bookkeepers was at the highest level. The problem of the shortage of budget for employing qualified bookkeepers was also at the highest level. Likewise, the problem of shortage of understanding in accounting systems was at the high level, the problem of not having enough time to do bookkeeping was at the high level, and the problem of complications and difficulties in keeping the documents certifying the accounting records, the accounting books, and small details about supporting documents of bookkeeping account books and subsidiary registers was at the high level.