Accounting Systems and Document of Accounting: A Case Study of the Career Development Group Tailors Wat Khao Kaew.
มหาท านุโชค, พีรญาภรณ์
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The objective of this study was to study problems and barriers of accounting. Study of the accounting system of Products Community. Case Study products of the group works to develop professional garment Wat Khao Kaew. And to prepare the accounting system and accounting documents Designing for the manufacturing community. Research indicates that the product of the group works to develop professional garment Wat Khao Kaew Muang Tak. Barriers of the following account. 1) The group does not have a written product costing. Some of the costs are not included in calculating the cost. 2) Purchase of raw materials have accounted for the purchase of cotton only. Other materials are not taken into account and no documents. 3) To get cash advance wages of employees. The Company will not save in labor away. 4) The President noted selling unique products that are sold in bulk. The retail items are not accounted for the group. 5) The group cannot calculate depreciation because I do not know the purchase price and the actual lifetime. As a result, cannot be used to calculate the cost of production. Research indicates that the product of products of the group works to develop professional garment Wat Khao Kaew is no accounting system. The group has the potential to prepare books of accounts receivable - money due to members with knowledge of bookkeeping somewhat less . The accounting system for the development of professional garment Wat Khao Kaew researcher has developed a system of symbols and codes within the business form documents used in business accounting used in business accounting systems, purchasing raw materials and equipment. Accounts payable, cost accounting system to receive payments for goods and production accounting systems. Suggestions: 1) government agencies should provide the authorities to encourage a better understanding of the bookkeeping. And the importance of being prepared. And encourages the adoption of accounting is used to determine the next business. 2) Government should come to the rescue groups to meet the needs of this group truly.
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