The Ability of Fund Accounting Villages and Urban Community in Muang district, Phitsanulok province

Abstract

The research is aimed 1) to study the ability of fund accounting, villages and urban community in muang district Phitsanulok province 2) to compare levels of opinions about the ability of fund accounting, villages and urban community in muang district Phitsanulok province 3) the recommendation regarding the ability of the accountants of villages and urban community fund. Brief guide the further implementation. The sample consisted of villages and urban community fund committee. Municipalities Phitsanulok province, 105 people used to gather information, inducing scales 5 level statistics used to analyze the data, including the frequency, average, standard deviation, and T-Test.

The study found that the comments on the ability of fund accounting, villages and urban community in muang district Phitsanulok province as a whole at a high level. Comparing the opinions of the sample. Classified by gender the ability of the fund accounting villages and urban community in muang district Phitsanulok province the top overall no difference was statistically significant at the 0.05 level, based on the revenue side, that not all differences were statistically significant at the 0.05 level. Suggestions and improvements include issues 1) Account funds must have the ability to use a form of accounting as stated in the manual accounting procedures fund correctly point. 2) Village and urban community fund accountants must be careful in their work. 3) The divisions that provide training to create accounting training courses to achieve that objective. Finally, accountants of the village and urban community fund must be independent in their work. (Not possessed by other person).