GUIDELINES FOR DEVELOPING THE ACCOUNTING SYSTEM OF COMMUNITY ENTERPRISES ON AGRICULTURAL HOUSEWIFE GROUP IN NAKHON PATHOM PROVINCE
This research aims to (1) study the current situation of the enterprise accounting system, (2) study the problems and obstacles in the bookkeeping of community enterprises, and (3) propose the guideline for developing accounting system of community enterprises on agricultural housewife group in 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 housewife groups of fruit and food processors and Mahasawat Agriculture housewife group. The research findings are as follows: 1) the current situation in bookkeeping of community entrepreneur of agricultural housewife group consisted of memo recording, the easy memorize bookkeeping. There are trustworthy agents within the group for being a cashier receive and pay cash. 2) the problems and obstacles in bookkeeping work of community enterprises of agricultural housewife group consisted of no inventories records, the loss of accounting documents, and lack of knowledge in bookkeeping, and 3) bookkeeping 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 enterprises 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.
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