A study on conditions of accounting to the guidelines of the Cooperative Auditing Department: a case study of Chanmaphaw Thapsakae Community Enterprise Group, Thapsakae district, Prachuap Khiri Khan province

Abstract

       The purpose of this research was to study the condition of accounting of Chan maphrao Community Enterprise Group, Thapsakae, Thapsakae District, Prachuap Khiri Khan Province, according to the guidelines of the Cooperative Auditing Department. Researchers used a questionnaire as a tool to collect data and use an in-depth interview to interview information of community enterprises. The sample group was a member of the community enterprise group. 17 people which the research result found that condition of accounting of Chan coconut Community Enterprise Group, Thapsakae, Thapsakae district, Prachuap Khiri Khan province have accounted and recorded in the form of the Cooperative Auditing Department. According to the advice of the Cooperative Auditing Department staff but there is no learning about a comprehensive bookkeeping system, which only records the accounts in the cash book, goods control register raw material control register Member registration and shares and from the analysis of personal characteristics of the bookkeepers of Chanmaphaw Thapsakae Community Enterprise Group, especially in regards to different level of education affecting opinions and ability to prepare accurate and complete accounting documents because members of the group do not have knowledge in accounting. The ability to learn and understand new things is possible because most of the group members are of a very old age, which could not make the chanmaphaw Thapsakae Community Enterprise, able to record complete account books according to the practice of the Cooperative Auditing Department and cannot be prepared as a financial report that can be used for the Group's performance, can be used to analyze and plan future operations of the group.