|dc.description.abstract||The objectives of this research are 1) to study the accounting and internal
control problems by the Hua Diat Saving Fund Group in Meuang District,Tak Province,
2) to study the accounting and internal control cause problem of Hua Diat Saving
Fund Group in Meuang District,Tak Province, and 3) to study the accounting and
internal control the troubleshooting guidelines of Hua Diat Saving Fund Group in
Meuang District,Tak Province. Questionnaires and interviews were employed to
collect data from 5 people of the Hua Diat Saving Fund Group.
From a study of the accounts of the Hua Diat Saving Fund Group, it was
shown the three problems affect the Groups. 1) There is an education problem. Most
bookkeepers taking part in the study only graduated from secondary school, and no
knowledge of any accounts as a result, the accounting does not follow the format as
an international standard as a profitable business, but the nature of the accounting
work carried out by these bookkeepers. Places and emphasis on understanding and
practice based on learning on the job. 2) The experience of the bookkeepers. Most
bookkeepers derive their accounting capabilities and understanding from their daily
practices, and 3) The frequency of accounting training was found to be at a moderate
level ; hence, bookkeepers in the Hua Diat Saving Fund Group carry out their
accounting work based on regular practice, rather than education and have no
manuals or models to refer to, especially in the Hua Diat Saving Fond Groups.
Furthermore, as a result, the accounting and financial statements are incorrect.
In terms of the internal controls of the Hua Diat Saving Fond Groups, there
and five factors that the members and focused on, these being : the control
environment focus on the authority and responsibility within the group savings and
efficiency in monitoring the performance of the assignment. Risk assessments focus
on collection of receivables from loans. Control activities the division focus on
functions to suit their abilities and skills of the community savings groups.
Information and communication focus on documenting fully organized in groups
properly. And monitoring focus on endorsed accuracy of financial information and
the Board of Directors. Therefore, the internal control of the Hua Diat Saving Fond
Groups majority, so no problem.||en_US