PROBLEMS, OBSTACLES, AND DEVELOPMENT GUIDELINE ON THE BOOKKEEPING OF COMMUNITY ENTERPRISES IN MUEANG DISTRICT, RATCHABURI PROVINE

Abstract

The purpose of this research was to study problems, obstacles and development on Bookkeeping of Community Enterprises in Mueang District Ratchaburi Province. The 39 samples, convenience sampling. The instrument was questionnaires. The statistical procedures employed to examine the data were Percentage, Mean, Standard Deviation, T-Test, F-Test at statistical significant different at level 0.05

The findings were as follows : Problems and obstacles on Community Enterprises administration indicated at high level. The differentiation on Community Enterprises accountants' education performed that the problem were significant different. Community Enterprises accountants who graduated with business major performed their problems and obstacles on knowledge, ability, documentary, accounting methodology, instrument than Community Enterprises accountants who graduated with accounting major. Upon the cooperation and coordination found that the differentiation on accountants who graduated with different major performed that their problem were not significant different. The differentiation on Community Enterprises accountants' duration of experience performed that their different aspect point of view were statistical significant different at level 0.05. Therefore, the researcher summarized the guidelines for the development of community enterprise bookkeeping in Mueang District, Ratchaburi Province as follows : 1) the government sector should provide the officers who has the accounting knowledge to explain to the community enterprise  the importance of accounting and be aware to make the accounting in order to prepare accounts and issue accurate financial reports to the government to approve the budget support,  2) the government sector should be involved in community enterprise bookkepping regarding to providing recommendations for community enterprise management, such as contact and coordination, delivery of documents that require accounting records, etc. to reduce the errors and delays, and 3) the government sector should continuously provide training and knowledge development for community enterprise bookkeepers.