Development of Community Enterprises Accounting Knowledge in the Laem Ngop District, Trat Province.

Abstract

The objective of this research was to study the current state, problems, and difficulties in accountancy of the community enterprise in Laem Ngop District, Trat province, to determine the guidelines for enhancing accounting knowledge of community enterprises. The population was      74 community enterprise accountants in the Laem Ngop District, Trat Province, divided into 37 groups of two accountants.  A questionnaire was applied to collect data. The statistics used included percentage, mean, and Standard Deviation (S.D.).

The research results showed that the current method of community enterprise accountancy in Laem Ngop District, Trat province was a simple income-expense account without financial statements and profit and loss statements. All were created manually and calculated mainly using   a calculator by the President of the Community Enterprise educational level, who was below       a bachelor’s degree and was in charge of  the Laem Ngop Agriculture Accountancy Office.  Accountancy training was organized occasionally. Furthermore, the overall problems and difficulties in accountancy included four aspects, accounting knowledge and understanding of the accountant, documents and accounting documents management, accounting tools and information, and coordination and cooperation of outsider agencies. The research results illustrated that the overall problems and difficulties of the four aspects were at a high level. Accounting tools and  information was the most problematic issue. The guidelines for enhancing community enterprise accounting knowledge emphasized the ongoing promotion and support of the government and private sector training. The accounting manual and the accounting information technology user guide should be provided to set the standard of accountancy and facilitate audits.