THE DEVELOPMENT OF ACCOUNTING SYSTEM FOR BAN SA KATHIAM COMMUNITY ENTERPRISE OF ORGANIC PRODUCE, MUAENG DISTRICT, NAKHON PATHOM PROVINCE

Abstract

Abstract

This research aims 1) to study the context and problematic conditions of the accounting system of Ban Sa Kathiam community enterprise of organic produce, 2) to design and develop the accounting system of Ban Sa Kathiam community enterprise, 3) to transfer knowledge of the accounting system to Ban Sa Kathiam community enterprise of organic produce. This research and development was performed by mixed quantitative and qualitative approaches by various means of the in-depth interview, the participatory public forum, the accounting system assessment, the knowledge sharing forum, as well as the evaluation form of the approval of the formulated accounting system.

Results showed the community enterprise had in the past carried out the production and merchandising of organic produce by means of keeping accounts heedlessly, or even haphazardly, according to sole understanding of each member in the community enterprise. According to these, it inevitably leads to lack of orderly documenting system and incomplete accounting system due to only keeping receipts accounts and keeping all types of accounts intermingled, not to classify any details of items categorically, resulting eventually in no conclusion of the profit and loss operation. Because of these, the accounting system, comprised of 8 book accounts, 4 property control registrations, 5 reports, and one financial statement, has therefore been formulated. Then transferring knowledge of how to run the accounting system and keep other accounts regularly has been proceeded subsequently. The result of evaluation of approval of collective use and efficiency is in the highest level (4.83). The community enterprise has received the accounting system, together with a user manual approved by experts, in order to be able to implement pragmatically, setting a good example for other community enterprises to emulate in terms of adaptation and further development of how to keep accounts appropriately for the community enterprise.