ACCOUNTING SYSTEM DEVELOPMENT OF DON KHAN VILLAGE SAVINGS GROUP, KUKHUD SUB-DISTRICT, SATHING PHRA DISTRICT, SONGKHLA PROVINCE

Abstract

The purpose of this study was to develop the accounting system and to study the satisfaction of the practitioners towards the development of the accounting system of Don Khan village savings group, Khu Khut sub-district, Sathing Phra district, Songkhla Province. The research instruments used were structural interview with open-ended questionnaires and questionnaire. Data were analyzed using descriptive statistics; percentage, mean and standard deviation. The results showed that the practitioners of the savings groups lacked. knowledge and understanding of systematic accounting, using simple data recording, the format of the accounting report as well as the registration statement was not comprehensive enough for information recording which resulted in insufficient accounting data for the preparation of financial statements. The researcher has studied and developed the accounting system to be suitable and consistent with the operational characteristics of the savings group, consisting of 3 systems, namely; 1) Cash receipt accounting system 2) Cash disbursement accounting system 3) Accounting system and financial statement preparation, including the development of accounting documents, registration controls, book of account and financial statement formats. In addition, the results of the study on the satisfaction of the practitioners towards the developed accounting system found that the opinions on the satisfaction of the practitioners towards the developed accounting system were that the practitioners were satisfied with the overall accounting system at the highest level, with an average value of 4.62 When considering, the opinion on the satisfaction towards the development of accounting systems was at the highest level in all aspects as well with an average value of 4.50 - 4.75.