Accounting system for OTOP Nawatwithi community enterprise to increase the efficiency of the operation of Ban Don Kha Community Enterprise Tambon Phran Amphoe Khun Han, Sisaket Province.

Abstract

The purpose of this research was to study Accounting conditions, problems in accounting requirements And guidelines for the development of accounting systems to increase the efficiency of OTOP Entrepreneurs Nawattwite of Ban Don Kha Community Enterprise, Pran Sub-district, Khun Han District, Sisaket Province Data were collected through in-depth interviews and group conversations with the target group, who are the community enterprise entrepreneurs heads. Accountants responsible for accounting for the group Academic from the Cooperative Auditing Office of Sisaket and 11 business and accounting administration scholars, using the information from the study to systematically create and examine the triangular data. Once the information is correct Therefore the data is analyzed and summarized in detail

The results of the research showed that Accounting conditions of OTOP Innovation Community Entrepreneurs Group in Sisaket Province The bookkeeper is either a committee member or a group member. Did not graduate in accounting have worked as bookkeepers for 1-3 years, have attended accounting practice training, and received accounting practice from government agencies and the documents used in accounting records will be a cash receipt-payment book form and share registration book receipt, bill of lading and daily accounting records are only cash receipts - payment. Bookkeepers lack knowledge and understanding of accounting principles. Data collection, Classification, Recording and summarization of accurate financial information Because that didn't end the account line directly and manual accounting, resulting in incomplete documentation and accounting records and have a need for training to develop knowledge in the correct accounting. Guidelines for the development of community enterprise accounting system cooperate with agreements with educational institutions that offer accounting courses in cooperative accounting or the preparation of a community enterprise account to send personnel with accounting knowledge and skills to teach basic knowledge about bookkeeping correctly Designing a document system for easy accounting. As well as the use of computer tools and technology for accounting purposes Encourage executives or related parties to receive training on the use of accounting data in making management decisions. Give importance to the youth who are students who are descendants of the committee or members of the community to help create an account. Cultivate love, unity Create understanding for local youth to see the importance of the wisdom of community productivity.