A STUDY OF CURRENT SITUATIONS, PROBLEMS AND OBSTACLES OF BOOKKEEPING TO ACCOUNTING SYSTEM DEVELOPMENT OF COMMUNITY ENTERPRISES’S WEAVING GROUP BAN SAM THOR, SAENG SAWANG SUBDISTRICT, NONG SAENG DISTRICT, UDON THANI PROVINCE

Abstract

The objectives of this research were: 1) to study the context of bookkeeping and accounting systems
2) to study problems and obstacles in bookkeeping and 3) the develop of the accounting system of Community Enterprises’ Weaving Group, Ban Sam Thor, Saeng Sawang Sub-district, Nong Saeng District, Udonthani Province. The study is participatory action research. The instruments were questionnaires, an interview guide, accounting system development, and a user satisfaction survey of 29 members of the sample. Analytical statistics in data analysis were frequency, percentage, mean, and standard deviation.

The research found that 1) there was only one book for recorded transactions in the bookkeeping. All of them are recorded by hand and used only receipts for documents in accounting records. The financial report was a profit and loss statement; 2) the problems and obstacles in the development of the accounting system were a lack of knowledge, competence, and skills in bookkeeping and lack of office equipment and instruments for operation that was occurred problems and obstacles in operation; and 3) the accounting system was developed to become more suitable and functional. Data that are reliable, financial reports that clarify and are more usable by using 4 journals consisting of a cash book, general journal, general ledger, and cost journal. The level of opinion on the development of the accounting system found that the accounting system was appropriate at a high level. ( = 3.76)