The knowledge and understanding of accounting of traditional retail shops A Case Study of Amphur Maeung, Phitsanulok Province

Abstract

This study aimed to gain knowledge and understanding of traditional retail store accounting in Muang District. Phitsanulok Province aimed at 1) To study the knowledge and understanding of the bookkeeping of traditional retail stores in Muang District Phitsanulok Province 2) to study the problems and obstacles in the accounting of traditional retail stores in Muang District Phitsanulok Province The sample group used in the study was A group of 240 traditional retailers in Muang District, Phitsanulok Province. The instrument used for data collection was a questionnaire. These were frequency statistics, percentage, mean, standard deviation. Statistics used for comparative analysis were t-test and F-Fest at the significance level of 0.05.

                     The results of the analysis revealed that: 1) The knowledge and understanding of the traditional retailers' bookkeeping of Muang District Phitsanulok Province Overall, it was at a high level ( x ̅=3.80 , S.D.=1.16 ). In terms of problems and obstacles in making a merchant account, the average was at a high level ( x ̅=3.85 , S.D.=1.20 ). In the high level ( x ̅=3.81 , S.D.=1.16 ), and the aspect with the lowest mean was the knowledge of store bookkeeping. at a high level ( x ̅=3.74 , S.D.=1.11) 2) Problems and obstacles in the accounting of traditional retailers From the research, it was found that Traditional Retail Group There is an inconsistent accounting record. This makes it not known about the actual monthly income and expenses. at a high level Considering the barriers to traditional merchant accounting Therefore, there should be a government The private sector or related persons are there to assist in providing knowledge and understanding of the correct merchant account setup. as well as should take care to follow up and give advice on the preparation of the merchant account. or provide training on store account management for groups of shops in all 20 sub-districts