GUIDELINES FOR THE KNOWLEDGE DEVELOPMENT IN THE ACCOUNTING OF COOPERATIVE IN BANN MANKONG PROJECT, CHANTHABURI PROVINCE

Abstract

This research aims to study the problems and needs of knowledge. To find ways to improve the knowledge of the accounting of cooperatives in the Ban Khong project Chantaburi province. The sample group used in the study of the research was the managerial position of the Cooperative House Project. Chanthaburi  Province, 17 places, each of 3 people,   a total of 51 people using a specific selection method The tool used as a questionnaire was divided into 4 parts by finding the reliability of the questionnaire. (Reliability) of the whole set of questionnaire tests is alpha 0.99. The statistics used in data analysis are percentage, mean and standard deviation.

            The results showed that the respondents Most graduated from grade 6 or vocational certificate, with a period of less than 5 years of work experience. The cooperative lacks a good work plan. The accounting of the cooperative is not current and the financial statements are not delivered in time as specified by the law. Most accountants of the cooperative do not end directly in accounting and lack experience in accounting work. Some cooperative members make accounts themselves. Due to lack of budget for employment and lower wages As for the needs of knowledge in accounting preparation of cooperatives in all 5 aspects, the overall needs are at a high level. Respondents had the most needs for coordination and cooperation, followed by documents and methods of cooperative document management. With recommendations for the development of accounting knowledge of cooperatives as follows.

1. Provide training for knowledge about accounting for Cooperative management positions By officers from the Department of Auditing, Cooperative and other relevant departments According to the needs of all 5 cooperative personnel, namely knowledge, understanding, accounting Documents and methods for managing accounting documents Accounting records and financial statements Tools Accounting equipment Including cooperation and coordination Continuous

2. Should regularly survey the needs of the accounting staff Because the accounting officer Cooperatives come in - out often and to know what needs to be developed. Will arrange training according to the needs of cooperative accounting staff.