ABSTRACT Problems in Bookkeeping of Accounting Firm in Amphur Muang Phitsanulok Province .( Ratchanok Phramsiri)

Thesis Title       Problems in Bookkeeping of Accounting Firm in Amphur Muang Phitsanulok Province .

Keyword           Problems in Bookkeeping of Accounting Firm

Student           Ratchanok       Phramsiri

Thesis  Advisor  Associate Professor , Pensri Phooutai

Level of Study   Master of Accountancy   (M.Acc)

Faculty            Graduate school.                    

Year                2011

 

 

 

ABSTRACT

                                       

            The  objectives of the study  were  ;  to study problem, in accounting  service  problems for   accounting offices in Amphur Muang, Phitsanuloke Province and the result is taken to solved the problems.

               The material are questionnaire  which is collected from  23 accounting offices  in Amphur Muang, Phitsanulok Province. Information analysis are frequency,  percentage  and mean.  According to study from   technical paper, text books   and the  others journal   can be conclude as following;

              From 23 accounting office filled in the questionnaire  at = 100 percent ;10 general partnerships , it was 43.5%,  4  personnel   and  partnerships , it was 17.4 %,  3  Limited  Partnerships, it was  13 %, 2 general partnerships and staff, it was 8.7%.  16 Accounting   office  working time between  5-10 years, it was  69.6 %,  4  accounting offices  are over  10 years, it was 17.4 %, 3 accounting offices  are 3- 5 years, it was  13%.  15 office recorded  the  data   with computer system, it was  65.2%.  There are   8 accounting office  recorded both  data, it was 34.8%.  

 

            The result from answering  of the accounting office  , every office  will check the customer data; 14 accounting office  examined  the  customers data, it was  60.9%.  There   are  5 accounting office   analyze information  about  the auditor’s  audit, it was 21.7 %. There are 2 office analysis for previous  taxation  payment, it was 8.7%. For examination, we found that, if  any  enterprises  has risk  for customers , it can get high

 

wages. Because  there are more details of work to do, it’s 12 office , it was  52.2 %. There are 8 enterprises no risk for customers , it  was   34.8%.  Only one office get higher wages, it was 4.3%.  There are 2 office decline to work for the customer, it was 8.7%

            There are 3 problems for the  accounting offices in Amphur Muang  Phitsanulok Province ;1) the accounting services, 2) the office government services, 3)  the standard  accounting and  taxation.

            From the above problem , accounting  office  should introduce the customers to do correctly.  They can  study from the documents and  join the seminar.