ปัญหาการจัดทำบัญชีขององค์การบริหารส่วนตำบล ในจังหวัดเชียงใหม่

Abstract

The purpose of this independent study was to study the Problems in Accounting of Sub district Administrative Organization in Chiang Mai. The method of study is the questionnaires distribution to 113 groups of example and 94 (83.19%) of them were returned to the researcher. Those data collected via the questionnaires were taken into analysis by usingdescriptive statistic. The problems are divided into 4 aspects as following problem in Accounting, Procurement, Revenue Collection and Disbursement. It was found that problems in accounting had major problem from the number of employees in the preparation of the accounts are not enough and minor problem from financial statements are invalid, incomplete and non-current. Problems of Procurement are found that the highest level problem is there was no appointed stockmen who monitor annual inventory checking and count supplies at the end of the period. Moreover, there were no reports to administrator within thirty days. The high level problem is there was no error checking prior retention money. Problem of revenue collection is at moderate level. For the disbursement problem, found that the expenditure plan was not report to division of finance for total expenditure plan. The study classified by level of education from questionnaires found that the higher bachelor degree level with long accounting experience have the most problem. Those accounting problems are financial statements were not presented to district-chief officer at the end of the period, financial statements were not reconciliation to bank statement due to unable to check bank balance. Procurement problems were no error checking prior deposit back to contractors, and the material requisition was not report to chief officer including material requisition was not collected. The respondents were classified by knowledge of accounting system of district office at high level; problem in accounting with incorrect financial statements method.