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 purposes of this research are to survey community accounting and study the importance for developing community in various fields during the fiscal year 2014 (October 2012 – September 2014). The samples of this research are 368 communities in Bangkok area. The statistics use for analyzing data are percentage Mean Standard deviation Pearson Correlation and in-depth interview was used to determine the cause of the valueadded activities and non value-added activities. The study for found that psychological development activities were the highest investment and physical and environment activities Sanitation activities Social activities and economy activities were higher respectively. Meanwhile The most important activities are physical and environment activities because these activities involved with a lifestyle Then sanitary activities social activities economy activities and psychological activities are important respectively. Economic development activities are value-added activities but non value-added activities are the psychological activities because the main factors to make these activities are important for the community such as condition of resident and environment of the household factors sanitary factors participation for improving quality of life factors. The community committee may use this information for budgeting and allocating the budget to appropriate activities by considering important level. This result suggest to governmental department for planning and operating in the future.