This Research aims to compare the financial reporting standards and to study the accountants’ attitudes towards accounting standards and revised of financial reporting standards The data were collected from 102 accountant of the companies listed in the Stock Exchange of Thailand. The statistics used in data analysis were t-tests and F-tests (One - Way ANOVA) According to the results of this study the content of revision of financial reporting were not significantly different from the former accounting standard According to impact upon the accountant attitudes the revision of financial reporting standards were difficult for understanding and the factors that affect cognitive attitude The availability of data preparation the cost of Preparation the impact on the financial statements. and Communication with people in the organization. were Age job level Working experience and number of participants on the course of the accounting seminar. This The accounting should learn more about accounting standards and the revision of financial reporting standards that comply with international standards. to provide financial statement’s users with greater reliability

The purpose of this research was to: 1) study the factors that affect the household accounts of people Baan Bang Pho Nuea Pathum thani 2) study the problems and barriers of the household accounts of people Baan Bang Pho Nuea Pathum thani. A questionnaire was used to collect the information through population in of people Baan Bang Pho Nuea Pathum thani. From studying the personal factors it was found that the majority of the population was female ages 41-50 years old 4 family members graduated elementary school average monthly household income in the range of 5000-15000 THB mostly without any financial institutions and most people did household accounts before. Factors affecting household accounts of people Baan Bang Pho Nuea Pathum thani include the necessary to do household accounts to make more savings to know revenue – expenses of families each month to spend carefully and no extravagant and to behave according to the principle of sufficiency economy. Troubles and barriers of making household accounts of Baan Bang Pho Nuea Pathum thani included lack of resource inexperienced lack of help advice from the authorities it’s complicated and waste of time do not want to disclose the facts in household accounts and dislike and ignore the benefits of household accounts

The objective of this study was: to experiment the activity using the (P) SPC2PAS model for Business Administration Undergraduates in Rajamangala university of Technology Phra Nakhon in (1) a comparison of achievement test of post-scores with pre-test scores of the first phase; (2) a comparison of post-test scores with pre-test scores of the second phase; (3) the result of the activity’s self-reflection of knowledge attitude and performance of learners; and (4) learners’ attitude towards an (P) SPC 2 PAS model. The research procedure was comprised of two phases. In Phase 1 there was the adjusted (P) SPC2PAS Model which was applied to use with Business Administration Undergraduates in Business Finance at Rajamangala University of Technology Phra Nakhon. In Phase 2 there was the experimentation of (P) SPC2PAS Model with Business Administration Undergraduates in Business Finance at Rajamangala University of Technology Phra Nakhon. The experimental group was the forty first-year financial undergraduates in the 2nd Semester of Academic Year 2010. The research instruments were: the business finance achievement test the self-reflective learning checklist and the attitude questionnaire analyzed by percentage mean standard deviation and the t-test. The result of the study showed that: (1) the mean scores of the sample group in the first phase of business finance comprehension’s post-test was significantly higher than of the pre-test at the statistical level of 0.05; (2) the mean scores of the sample group in the second phase of business finance comprehension’s post-test was significantly higher than of the pre-test at the statistical level of 0.05; (3) The learners’ spiral-learning development of the all activities’ self-reflection of knowledge attitude and performance of learners was 100 percentage; and (4) learners’ attitude towards using (P) SPC2PAS Model of Business Finance for Business Administration Undergraduates at Rajamangala University of Technology Phra Nakhon in the areas of the activity model teacher’s role instrument and learning evaluation was in mean scores at good to very good level-positive attitude.

The purpose of this study was to study and compare financial planning of undergraduate of Rajamangala University of Technology Phra Nakhon in 4 aspects: the income spending saving and investment. The undergraduates were classified by gender academic years and faculties. The samples in this research were 445 undergraduates. The study participates selected by simple random sampling. The 52 item questionnaires of rating scales was used as the research instrument. Percentage mean standard deviation t - test for independent sample F - test and LSD analysis were statistical method toanalyze data. The results were as follows: 1. The undergraduates financial planning all aspects were in rarely levels that the spending was the highest saving and investment was the lowest. 2. There was significant difference for undergraduates financial planning in each aspect and all aspects at the 0.05 level among students in different gender. 3. There was significant difference for undergraduates financial planning in spending. saving and investment at the 0.05 level among students in different academic years. 4. There was significant difference for undergraduates financial planning in spending saVing investment and all aspects at the 0.05 level among students in different faculty.