Mr. Opart Thongyonk, Director–General of the Cooperative Auditing Department (CAD), says that CAD has promoted individual accounting for agriculturists and agricultural institutes by coaching them how to make an income–expense account in household and an occupational cost account. Furthermore, they are supervised by CAD’s officers who encourage and follow them to be able in account keeping. Applying accounting data in an appropriate way for their career is beneficial. Farmers are advised to be capable in "account making and data using” so that decision making can help them set a work plan. In this regard, they should know how to apply their account recording for analyzing their plan. According to this, CAD has adapted the concept of accounting principle that is aligned with the late King’s Sufficiency Economy Philosophy to be introduced as 3 Thinking 4 Knowing Concept since 2005. This concept has been used for a path in implementing an income–expense account in household as well as a cost account. So far, many projects have been conducted such as Wisdom of Accountancy towards Occupational Cost Account Development Project, Building Sustainability of Occupational Cost Account Project, Guidance to Account Making for Oil Palm and Para Rubber Planters Project, New Theory Agriculture Project, Crop-Zoning Project, etc. By all means, CAD has produced Voluntary Accounting Teachers to assist. These volunteers are responsible for teaching farmers in order to be keen on account making. Farmers will be promoted in 3 aspects, namely, coaching, supervising and collecting accounting information which is now improved to be "An Individual Accounting Programme”, an application called "SmartMe” that can help record an account for farmers.
CAD’s Director–General mentions that the concept of 3 Thinking 4 Knowing towards Sufficiency comprises 1. Thinking of Categorizing: Knowing incomes and expenses can construct a habit of spending money rationally, economically as needed. 2. Thinking of Linking: Knowing debts can make debt settlement happen. Also, when we bring incomes and expenses to compare, it helps us have a habit of spending money. To get more earnings, we can participate in professional groups as members who get additional jobs. 3. Thinking of Using Accounting Principle to know our future: Balancing expenses and incomes, saving money, having a mechanism to reduce risks and joining groups in communities and finally in cooperatives for stability.
"CAD” has urged farmers to bring the Concept of 3 Thinking and 4 Knowing as a main idea for making accounts. First of all, they should record accounts every day, either they be an income–expense account in household or an occupational cost account. By this, they will know how to classify incomes and expenses and they can link their thought of comparing both items. As a result, a habit of saving that occurs can make farmers have a better living. I would intentionally like to convince farmers to pay attention to account making and take it serious. Never forget to keep on recording accounts according to facts. Don’t worry if you don’t have knowledge and understanding on this. We have our networks of Voluntary Accounting Teachers throughout the country. There are 6,538 of them who will be coaching you on account making. Those interested, please contact our Provincial Cooperative Auditing Offices in every province or CAD Headquarters. The contact number of our CALL CENTER is 0 2016 8888. Being good at working, but not knowing account making is difficult to be successful in life”, insists CAD’s Director–General.