Model of Accounting System for Community Enterprise who Produce and Process Nam Puo (Crab Paste) Baan Mae Jarao Mae Jarao Subdistrict Mae Ramat District Tak.

Abstract

This research consists purposes were 1. to study and analyze the accounting system features of community enterprises who produces and processes Ban Mae Cha Rao Crab Sauce Products, Mae Charao Sub-district, Mae Ramat District, Tak Province and 2. to create an accounting system model for the community enterprises of Ban Mae Cha Rao Crab Sauce Products, Mae Charao Sub-district Mae Ramat District Tak Province. is a qualitative research. There is a research tool which is an interview form with a target group of 20 people from specific selection. Then take the information gathered from the interview. and related documents to be content analysis.  The findings of the study were as follows 1) A community enterprise that produces and processes crab juice products from Ban Mae Cha Rao, Mae Cha Rao Subdistrict, Mae Ramat District, Tak Province. It is currently a community product available only in the village. But there is a tendency to develop the products and expand the market in the future. The community enterprise does not clearly define the duties and responsibilities of each member, so they work together to specify the organization's structure and their duties. The financial account is only a revenue and expenses account therefore, they need more information in the financial system and 2) Researchers designed some documents and an account book for these community enterprises, including receipts, bills, purchase requisitions, delivery slips or invoices, cash books, labor cost books, individual accounts receivable, product control registrations, raw material control registrations, daily payment reports, income statements, and statements of financial position. Additionally, researchers conveyed the proper usability of the documents for the members of the community enterprise.