The Development of the Accounting System for Ban Phan Peanut Processing Occupational Group Dong Sing Sub-district, Shanghan District, Roi Et

Abstract

This research aims to; 1) study the accounting system of the Ban Pan peanut processing occupational group, 2) developed accounting system for the Ban Pan peanut processing occupational group, 3) studied the achievements in developing accounting system for the Ban Pan peanut processing occupational group. The population consists of 28 members of the Ban Pan peanut processing occupational group. Used a participatory research process and mixed method research. The research results found that 1) the accounting system of the Ban peanut processing occupational group had simple accounting that did not meet the standards of the accounting system. Therefore, 2) the accounting system has been developed to meet the standards, divided into 5 systems: 1) Petty cash accounting system 2) A system for purchased raw materials and production equipment in cash. 3) A system for received money from product sales in cash. 4) System for received financial support from supporting agencies and 5) Product production cost accounting system. 3) The results of the evaluation of the achievements in the development of accounting system for the Ban Pan peanut processing occupational group found that after the development, there were higher accounting standards in every aspect with statistical significance at the 0.01 level. The level of operations after developing the accounting system was at the highest level with an average of 4.68.