Appropriate accounting patterns and application of accounting information systems for the Phak Mai Organic Rice Community Enterprise Group, Phak Mai Subdistrict, Huai Thap Than District, Sisaket Province

Abstract

This research aimed to 1) study the problems and obstacles in accounting and accounting information of the organic rice community enterprise group, Pak Mai, Huai Thap Than District, Si Sa Ket Province, 2) design the accounting model and accounting information of the organic rice community enterprise group, Pak Mai, Huai Thap Than District, Si Sa Ket Province, and 3) apply the accounting information system that is appropriate for the organic rice community enterprise group, Pak Mai, Si Sa Ket Province. The research used a purposive sampling method consisting of 1) the group president, 2) the group vice president, 3) the group accounting officer, totaling 5 persons, and 3 accounting experts. The research instruments were in-depth interviews, group discussions, participatory observation, and quantitative data analysis. The statistics used in the research were mean and standard deviation. The research results found that the problems and obstacles in accounting and accounting information of the Pak Mai Organic Rice Community Enterprise Group, Pak Mai Subdistrict, Huai Thap Than District, Si Sa Ket Province, were the recording of accounts in a book, which caused inaccuracies and inaccuracies according to the accounting format. In recording accounts, only one book was used to record cash. There were no ledgers or control registers. There was no preparation of supporting documents for recording accounts. The storage of documents was not systematic. In designing the accounting format for the group, the accounting formats consisted of 1) cash book, 2) general journal book, 3) general ledger book, 4) membership fee account book, 5) member and share register, 6) asset control register, 7) product control register, 8) bank deposit book, 9) debtor account, 10) creditor account, 11) sales book, and 12) service income book, which were consistent with the community context in terms of group management and accounting accuracy. It is designed according to the user's need in the clarity of community enterprise accounting system by applying Excel program to help record accounting data. To enable efficiently of accounting information systems more efficiently and effectively.