Piyachat Thongpaeng, Theewara Sutanthawiboon
The purposes of the accounting system development for community business to strengthen the economy of women’s group of processing fermented fish in the Northeast of Thailand aimed to study the shortcomings of the accounting from the existing accounting system to develop into an appropriate accounting system by analyzing the weaknesses and the shortcomings. The findings from the study revealed that there was an error in money receipt, money payment, and other processes. In addition, the accounting preparation did not conform to the accounting procedures. Therefore, the researchers designed an accounting system and defined the operating procedures for the group as follows: (1) assigning distinct duties and responsibilities for the committees, (2) designing documents, account books, and financial reports, (3) defined accounting diagrams and codes, (4) defining operational methods, i.e. system of cash receipts; cash payment; production; production cost calculation; account adjustment and closing; preparation of financial statement; and liability dividend payment, (5) preparing accounting manual as a guideline and self study in the accounting. Most of the agriculturists were elderly people, so they lacked staff who had knowledge and understanding in accounting. Therefore, members who were interested in accounting participated in accounting training. In addition, the group leader should understand internal control as well.