The research aimed to study the accounting problems of company partnerships and company limited in chomthong district, chiang mai province. The data were collected from 120 owners of those enterprises who registered to the Department of Business Development. The result unveiled that the respondents ordered the accounting problems of the owners in the company partnerships and company limited regarding from the importance of the issue. The most concern topic was the accountants could not perform the account work and manage finance in time since they had to be responsible for other jobs besides accountancy. The secondary issue was the enterprise owners do not have background knowledge on accountancy as a result they lack of understanding on the finance. The third issue was the enterprise owners do not have enough knowledge about the law of accountancy such as, the accountancy ACT in 2543. The result of this research indicated the problems on accountancy of the owners both in the small and medium enterprises in several aspects which need to be solved and improved in the future. Therefore, the enterprise owners were expected to pay attention the importance of accounting management and solving the problems or the drawbacks on accountancy.