RESULT OF INQUIRY LEARING CYCLE MODEL OF ACCOUNTING ACADEMIC ON ACCOUNTING RECORDS FOR COST OF GOODS SOLD FOR 3RD YEAR UNDERGRADUATE STUDENTS AT PHANOMWAN TECHNOLOGY COLLEGE

Abstract

The purposes of this research were 1) to compare the learning achievement in accounting subject on accounting records regarding the cost of goods sold for the 3rd year undergraduate students at Phanomwon Technology College. During pretest and posttest that were taught in the 5E Inquiry Learning model cycle. And 2) to compare the learning achievement in accounting subject on accounting records regarding the purchase and sale of products for the 3rd year undergraduate students at Phanomwon Technology College. After being taught 5E Inquiry Learning model cycle with criteria (75 percent). The sample group used in the research was the third year student in accounting, Faculty of Business Administration, Phanomthan Technology College, 1st semester, academic year 2561, number 1 room. This research selected 20 people by using the achievement test as a tool for data collection. Analyze data used comparing the difference of learning achievement scores before and after learning, these used the T-Test Dependent Sample and comparing the achievement with the specified criteria by used T-Test, One Sample.

The result of the study showed that the learning achievement in accounting subject on accounting records regarding the purchase and sale of products for the third year undergraduate students who received the 5E Inquiry Learning model cycle. After learning significantly higher than before learning at the level of 0.05. Learning achievement in accounting subject on accounting records regarding the purchase and sale of products the third year undergraduate degree is significantly higher than the 75 percent criteria at the level of 0.05.