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Sarinchakorn Chokphiriyapinyo
Kodchaporn Noramart


The objective of this research was to study the development of accounting program for temples in preparing financial reports with Microsoft excel. The study was qualitative research by using data collection methods by analyzing relevant document data and surveying the context of the prototype temples as a model according to the accounting temples standards, and then applying the accounting program and the manual to experiment with the sample group. After the revision of the draft program to be tested with the subjects which not temples, the content analysis used grouping of data points in each aspect to obtain data for research objectives.
The results showed that the draft accounting program and the developed manual, were used as an experiment to prepare financial reports for temples, had an overall mean after improvement was 4.60 at the highest level. The program is convenient to use and easy to learn and understand in using the program. The proper arrangement of the elements of linkage with the form to record the daily income - expenses can calculate and process accounting information accurately, the reliability of the report display, and the processing speed can be issued financial reports as required. The accounting program and manual of this study are useful in the preparation of accounting for temples, which will lead to transparency in the management of temples in the future.

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