The regarding of Accounting and Internal of accounting and internal control of the village and urban fund committee: Nong Koo Yai Village funding Po sub-district, Bueng Bun district, Sisaket Province.

Abstract

The purpose of this research was to study  the  regarding  of  Accounting  and  Internal  of  accounting and internal control of the village and urban fund committee: Nong Koo Yai Village funding Po sub-district, Bueng Bun district, Sisaket Province. The data  of  this  study  was  collected from the  questionnaires from the accounting and  internal  control  committee. The  population  in  this  study was 176 members .The committee and member of  the Nong Koo Yai Village funding  ,the 122 samples were selected  was  Simple Random Sampling. The data gathering instrument were questionnaire The statistics for data analysis were percentage, mean, standard deviation T-Test , F-Test. Results of  The village and urban fund committee is an overall accounting practice in very high level. The first item is the ability to make an accounting; the second is the understanding of accounting, then the training of accounting knowledge in sequential and final item is the amount of tools used for data collection / accounting. The village and urban fund committee is an overall internal control in very high level. The first item is the control activity; the second is the control environment, then the follow-up and final item is the information and communication Practices. The village and urban fund committee with different gender and educational backgrounds have different accounts of the village and urban fund and the different sex committees have internal control of the village fund by statistically significant differences at the .05 level.