The development of accounting system for drinking water production business of a case study: Somwang Drink Water Group, Samo Khae Subdistrict, Mueang District, Phitsanulok Province.

Abstract

The purpose of this research is to develop an accounting system for Samansommwang Drinking water Group Co. Ltd, a drinking water business at Samor khae Sundistric , Muang Distric, Pitsanulok Province.Province. We use in-depth interviews to collect data. The data were analyzed using descriptive statistics. The results revealed showed thatthe partnership has defined organizational structure and to define the roles and responsibilities of personnel is prohibited incomplete accounting systems affect inefficient internal controls. Finally, there are no accurate accounting records that can indicate financial status. The study suggests that a new organizational structure should be prepared by separating the accounting department from the sales department and writing the written responsibilities. To set up the accounting system for the sale and purchase of goods with accurate internal control system and accounting to be accurate according to financial reporting standards.