Problems and Potential Development Financial Accounting of Local Churches Area 1, 1st Church of the Church of Christ in Thailand

Abstract

This research aimed at studying bookkeeping; problems; and potential development of local church accountants. The population included 28 people. The research instrument is the interview forms and the questionnaire. Qualitative data were analyzed by checking the completeness of data following on the content and objectives of research and quantitative data, such as frequency; percentage; and mean.
From studying found that an account of Local Churches Area 1 have bookkeeping on documents is no evidence, document numbers, the name of the document and the address of the church were not specified in the document. Practices: records every transaction in the account book. Save cash and bank deposits separately. Financial reports and balance reports are prepared every 3 months. But there are no copies of documents, no budget to be used, no signature for the documents used, and no separate document storage. Equipment and tools: has place to store assets. There is a person responsible for approving the borrowing of assets. But no evidence of the borrowing of church assets, no asset counting, and no training to develop of the bookkeeper. Internal control: there is a meeting every 3 months. Follow-up procedures. Continuous supervision of the performance of each activity. But no appointment of internal auditors Problems of local churches accountants found that moderate level. Documents and records found that moderately high level. Practices and equipment and tools found that moderate level. Internal control found that low level. Regarding the potential development of the local church bookkeepers found that they wanted to improve their document and records, practices on generally accepted accounting principles, equipment and tools and internal control. The training of the church's financial accountants resulted in easy bookkeeping guidelines for churches in accordance with the needs of the local church and is a model church in order to disseminate knowledge to the fellow church for used more usefully in the future