Development of Accounting System for Shrimp farmers Community Enterprise, Huai Muang Sub-district, Kamphaeng Saen District, Nakhon Pathom Province

Abstract

The objectives of this research were (1) to study the problems and obstacles of accounting system for shrimp farmers in Huai Muang sub-district, Kamphaeng Saen district, Nakhon Pathom province and (2) to develop community enterprise accounting systems for shrimp farmers, Huai Muang sub-district, Kamphaeng Saen district, Nakhon Pathom province. The research tools used in this qualitative study included in-depth interviews, community enterprise shrimp farmers and questionnaires to evaluate satisfaction from the development of accounting systems The results showed that (1) community enterprises has been operating to earn income for shrimp farmers. In the past, accounting records were based on the understanding of members without systematic accounting. Reference documents for accounting records were incomplete. In addition, there was only a record of cash transactions without an appropriate internal control system. (2) The appropriate accounting system consists of 9 accounting books, namely revenues book, expenses book, account receivable control book, account payable control book, cash book, reconciling bank deposits book, assets control book, inventory control book, Investment units control book. The respondents agreed that the development of the accounting system was appropriate for the operation (average 4.40, standard deviation 0.54).