APPLICATION OF AN ACCOUNTING SYSTEM WITH PARTICIPATION PROCESS IN THE BAAN NON KHWAO VEGETABUE PROJECT AT DON HUN, MUANG, KHONKAEN PROVINCE.

Abstract

The objectives of the research were 1) to study the current condition of an accounting project of members of Baan Non Khwao Vegetable Project at Don Hun, Muang, Khonkaen Province 2) to develop an appropriate accounting system 3) to evaluate the accounting system developed for use in the project of vegetable Baan Non Khwao, at Don Hun, Muang, Khonkaen Province. The tools used were interviews and group discussion.  The sample group of 12 people were obtained from the committees working in Pak Baan Non Khwao project, at Don Hun, Muang, Khonkaen Province by purposive sampling method including chaiman, vice chairman, group inspector and general members. The result shown that the results according Pak Baan Non Khwao project: There were no processes in the sales system for cash and credit, purchase system for cash and credit and payment system. The researcher had a meeting to brainstorm ideas from members to participate for designing 4) accounting systems as follows 1) Purchasing accounting system, 2) Sales accounting system 3) Cash receipt system and 4) Payment system by designing a chart of accounts related accounting books that use, the financial position statements required to have a summary of the results of operations and financial reports that can be used for the benefit of management planning and decision making. Apart from that it can apply to the group to make the system clear with important accounting documents as evidence and can be traced for the code to the list of accounts to keep in computer to make it easy to search. The accounting system are reliable, corrective, verifiable, timely and there is a standard of financial report.