**3.8 Propose accounting enhancement program for different players of the value chain for University Extension**

Necessary mechanisms should be proposed to improve the recordkeeping and financial reporting practices of the players. Based on the documentary analysis, most respondents are not maintaining financial records. Thus, accounting enhancement program for different players in the value chain is proposed. It is proposed by the researcher to maintain book of accounts because chronological records of transactions that explain economic event happening in the organization will be monitored, the accounts being affected and the amount of it. They also need to maintain general ledger because it is the master set of accounts that summarized all transactions occurring within the organization. However, the balance between cost and benefit should be considered.
