THE ACCOUNTING SYSTEM DEVELOPMENT FOR COMMUNITY ENTERPRISE OF BEEF CATTLE REARING AMONG FARMERS IN SANPAPAO SUBDISTRICT, SANSAI DISTRICT, CHAING MAI PROVINCE

Abstract

This research aims to develop the accounting system for community enterprise of beef cattle rearing among farmers in Sanpapao subdistrict, Sansai district, Chaing Mai province. The literature and research document were collected to guide the way of research doing. The qualitative research method with case study was applied by in-depth interview and participate observation technique to collect the data. The key informants were 6 members of community enterprise of beef cattle rearing among farmers in Sanpapao subdistrict, Sansai district, Chaing Mai province. The research tool was semi-structure interviews. The data was analyzed by content analysis and triangulation approach for verification the result. The result found that the accounting system for community enterprise of beef cattle rearing among farmers in Sanpapao subdistrict, Sansai district, Chaing Mai province consisted of 6 activities as follows: 1) the deposition and draw deposits 2) pedigree recording 3) cash sale 4) purchasing 5) payment and 6) dividend Pay.