Guidelines for Accountancy Problems Solving of Community Product Entrepreneurs Doi Ngam Subdistrict, Phan District, Chiang Rai Province

Abstract

This research aimed to analyze problems in accountancy, guidelines for solving problems, and find out a suitable accounting model for community product entrepreneurs in Doi Ngam subdistrict, Phan district, Chiang Rai province. The sample consisted of 170 community product entrepreneurs in Doi Ngam subdistrict, Phan district, Chiang Rai province, by purposive sampling. The instrument used for collecting data was questionnaire. The data was statistically analyzed in term of descriptive statistics; frequency, percentage, mean, and standard deviation. The results of this study were found that the problem of community product entrepreneurs about accounting system aspect was at the highest level (=4.59). According to the statistical data results in each aspect showed that the most perceived point is inability to read financial statements with the mean score of (=

= 4.98), followed by a lack of knowledge and understanding of accounting system with the mean score of (=4.95). The guidelines for solving problem of community product entrepreneurs about accounting system was at the highest level (=4.39). When considering in each aspect was found that the highest average mean score is the training in accounting (=4.86) and the design and development of a simple accounting system in accordance with the need (= 4.74) respectively. In addition, the researcher has designed a simple and appropriate income and expenses account manual recording for entrepreneurs who have and do not have knowledge in accountancy. Thus, it’s convenience for entrepreneurs to account correctly and know the results of operation in the career.