THE DEVELOPMENT OF CURRICULUM TO ENHANCE ACCOUNTING TRANSACTION ANALYSIS USING CO-OPERATIVE LEARNING FOR SECOND YEAR IN VOCATIONAL CERTIFICATE PROGRAM

Abstract

The purpose of this research is: 1) to develop an accounting transaction analysis supplementary course. using cooperative learning management for second years vocational certificate students and 2) study the results of using the accounting transaction analysis supplementary course using cooperative learning management For second years vocational certificate students, the target group used in the research were 50 second years vocational certificate students in accounting who enrolled in the introductory accounting course, semester 2, academic year 2022. The tools used in research was 1) the curriculum, 2) the curriculum usage manual, and 3) the determination of the curriculum effectiveness index, 4) the t-test and the statistical significance level of the pre- and post-test comparisons. Data were analyzed by using percentage, mean, and standard deviation.

The main results of the study were as follow: 1) The average of curriculum appropriateness was in the most level (  = 4.74 , S.D. = 0.47), the curriculum guide was in the most level (  = 4.67, S.D. = 0.54), the curriculum effectiveness index was 0.7432, indicating that the curriculum As a result, the students had enhance accounting transaction analysis using co-operative using effective cooperative learning management Representing 74.32 percent 2) The study of the enhance accounting transaction analysis using co-operative learning for second year in vocational certificate program, students had higher post-test scores than pre-test. Statistically significant at the .05 level.  which was in line with the hypothesis.