Knowledge and Understanding of Bookkeeping and Accounting Procedures of the Community Welfare Fund Committee in Phitsanulok Province

Abstract

                The purpose of this study is to study knowledge and understanding of bookkeeping and accounting procedures of the community welfare fund committee in the area of Phitsanulok province, totaling 98 funds. Selecting the samples from the community welfare fund committee in Phitsanulok province area, totaling 9 funds from 9 districts in Phitsanulok province, 1 fund per district, each fund has 3 informants, totaling 27 persons. This research is a qualitative research. Using test method and participation observation method with informal interview. The research instruments are  1) a test of knowledge and understanding about bookkeeping for the fund's bookkeeper, in which the test has total of 25 items, and 2) taking notes of observation and interview to visualize and understand the accounting procedures of the fund, problems that arise, including solutions to problems.

                The research results were found that most welfare fund committees have insufficient knowledge and understanding about bookkeeping, and inappropriate accounting procedures. Most problems about bookkeeping of the welfare fund committees are the regulator does not have the accounting form, register and financial report of the community welfare fund for give to each fund to clearly use as a guideline for implementation, and the personnel have insufficient knowledge in bookkeeping including lack of consultants with knowledge in bookkeeping.