HOUSEHOLD ACCOUNT MODEL OF THE TAI-YAI ETHNIC GROUP IN MUANG DISTRICT, MAE HONG SON PROVINCE

Abstract

              The objective of this research are: 1. To study the knowledge and understanding of household accounting in Tai Yai ethnic groups in Mueang District Mae Hong Son Province. 2. To find ways to create model for household accounting of Tai Yai ethnic groups in Muang district Mae Hong Son Province And 3.To study the problems and obstacles in the preparation of household accounts of Tai Yai ethnic groups in Mueang District Mae Hong Son Province. The population used in this research was 45 households of Thung Kong Mu community. The data collected were qualitative analyzes and the statistical reports used in the data analysis were descriptive statistics. Percentage, Mean and Standard Deviation
              The study found that the household accounting format of Thung Kong Mu community was a simple self-designed account book based on the simple accounting records.
              The results of the development of household accounting model were found that the Thung Kong Mu Kuan community recorded household accounts according to the researcher's account book format. The names of income and expenditures have been published in advance, the accountant only puts in the amount received and paid that make it more convenient .The community then applied the existing knowledge to improve the accounting record by using the researcher's account book format so it makes the community knows the income Household expenditure and can reduce unnecessary expenses as well. Making the community realize the importance of keeping household accounts even more