Development of Skill Training Model by Active Learning Management for the Subject: Financial Accounting on the Topic of Accounting Recording of Merchandise Trading Businesses for First-year Higher Vocational Certificate Students at Nakhon Si Thammarat Vocational College

Abstract

The purposes of this research were to: 1) develop a training model for accounting recording skills for a merchandise trading business, 2) study the academic achievement of students learning with a training model for accounting recording skills for a merchandise trading business, 3) compare the academic achievement in financial accounting of students learning with the skill training model using active learning management, and 4) study the satisfaction of learners towards the skill training model using learning management. The research tools included skill training exercises, pretest and posttest, and achievement test. The sample group consisted of 30 first-year students from Group 2 of the Accounting Department at Nakhon Si Thammarat Vocational College selected through cluster random sampling technique. The statistical methods employed for data analysis included percentages, mean, standard deviation, and the dependent samples t-test.

It was found that 1) the skill training model of accounting recording for merchandise trading businesses consisted of knowledge handouts, worksheets, and pretest and posttest. 2) The academic achievements of the students learning with the skill training model of accounting recording for merchandise trading businesses revealed that 93.33% of the students had the academic achievement of not less than 80%. 3) The comparison of the academic achievement of financial accounting students at the higher vocational certificate level, Year 1, Group 2 showed that before learning with the skill training exercises, the average score was 76.67% while their achievement after learning with the skill training model increased to  93.33% meaning that they achieved 16.66% higher. 4) Finally, the students reported the highest level of satisfaction with the skill training model developed with active learning management.