THE DEVELOPMENT GUIDELINES OF COMMUNITY ENTERPRISE ACCOUNTING SYSTEM : BAN DONG TAT THONG, PRANG KU DISTRICT, SISAKET PROVINCE

Abstract

The objectives of this research were 1) to study the current conditions of the accounting system of women community enterprises processing fish in Ban Dong Tat Thong, 2) to study the problems and obstacles in the accounting of community enterprises, and 3) to propose guidelines for the accounting system of community enterprises of women processing fish in Ban Dong Tat Thong. The method of conducting research is qualitative research. Data was collected from in-depth interviews and non-participatory observations. A group of community enterprise members of Ban Dong Tat Thong fish processing women's community using a random method of specific selection methods and inductive data analysis. The results showed that: 1) In the current situation, the accounting of Ban Dong Tat Thong Fish Processing Women's Community Enterprise Group is a simple record of memorandum and accounting with a trusted representative of the group who will take care of cash receipts and cash payments. 2) Problems and obstacles in the preparation of accounting of community enterprises, women's group of women processing fish Ban Dong Tad Thong No inventory records were made, documents were lost. and 3) guidelines for accounting consisting of 3 Guidelines include: 1) Providing knowledge on accounting system as well as storing financial information documents 2) Requiring a person responsible for financial accounting to continuously collect and prepare accounting so that the Group can benefit from the preparation of accurate accounting information. reliable In addition, the information will be used to plan the management of the group to be effective.