GUIDELINES FOR DEVELOPING THE ACCOUNTING SYSTEM OF COMMUNITY ENTERPRISES MAHASAWAT AGRICULTURE HOUSEWIFE GROUP IN SALAYA, PHUTTAMONTHON, NAKHON PATHOM PROVINCE

Abstract

          This research aims to 1) study the current situation of the enterprise accounting system, 2) study the problems and obstacles in the accounting of community enterprises, and 3) propose the guideline for developing accounting system of community enterprises Mahasawat Agriculture housewife group in Salaya, Phuttamonthon, Nakhon Pathom Province. The research methodology is qualitative research. Data Collecting from the relevant documents, in-depth interview and non-participant observation. The key informants included leaders, members of community enterprises Mahasawat Agriculture housewife group. Use sample sampling non-probability selection sampling, purposive selection. The research adopted the analytic induction approach.
          The research findings are as follows: 1) the current situation in accounting of community entrepreneur of agricultural housewife group consisted of memo recording, the easy memorize accounting. There are trustworthy agents within the group for being a cashier receive and pay cash, 2) the problems and obstacles in accounting work of community entrepreneur of agricultural housewife group consisted of no inventories records, the loss of accounting records papers, and lack of knowledge in accounting, and 3) accounting guideline consists of 2 approaches: (1) providing knowledge and support in setting up financial document storage system and (2) determining the financial officer responsibility on accounting to keep the data and accounting regularly, whereas the entrepreneur of agricultural housewife group will get benefit from accounting data with the accuracy and accountability towards the management planning and affecting the efficiency for sustainable community development.