[Boutique] accounting training experience

Part 1: Accounting experience experience

Time flies, in a blink of an eye, we have entered the third year, all the content is professional courses, of which accounting training is a very important course, after the previous semester of basic accounting and business accounting learning, accounting training is An important shift from theory to practical operation.

Accounting profession, in terms of theoretical research, does not need many people, what is needed is the practical and professional skills. Especially as a vocational college student, skills are our foundation, so it is especially important to have a good accounting practice.

From the beginning of the accounting entries, to the completion of accounting vouchers, and then register the books, and then a series of tedious work such as checkout, reconciliation, report preparation, binding, etc., a few people to complete, which is sour and bitter, only experience After that, I really learned what accounting is. The original accounting work was not as simple as it was supposed to be, so leisurely.

The way of accounting training, I feel very interesting, is a three-person job, a cashier position, a comprehensive accounting position and a supervisor position. I am in charge of the position of the supervisor, responsible for the financial work in the group, accounting audit, responsible for the preparation of the summary of the account, the registration of the general ledger, the preparation of the accounting statements, and the help of the team members.

In the accounting practice class, there must be a sense of "going to school, class, and class." "Being good at calculation, good at management, and diligent in managing money" is our job training. "I said that I can do it, I will do it if I am, I am confident that I will succeed" is our constant belief.

Before the class, you should prepare the items. As an accountant, you can't do it. You must concentrate on the process, keep up with the teacher's thoughts, and don't know what to do next. If you want to catch up, you will have to Not easy. Of course, we must have a team spirit. We must do our work properly and do well in order to make the work of the students behind us go smoothly.

Registering books is the most testable and patient. When I am in charge of the position, I have to register the T-Account according to the accounting vouchers I have made in the previous cashier. I have to register the general ledger. If I am negligent, I will rework. A lot of numbers are added and subtracted. It is really big.

The alphanumeric characters on the account page must be accurate and clear. If you make a mistake, you should correct it with a dash and add a human seal. Later, when preparing the accounting statements, it is necessary to clarify the formula. Finally, the vouchers are bound and the books are sorted out, and the work is basically completed.

As with the above-mentioned operational procedures, we have done this three times this semester. The first time is the teacher to do, the second time is the supervisor, and the third time is to test yourself. There are 38 business items in a set of questions, and the workload can be imagined.

"Only after I have experienced it, I know the taste." For me, it can be said that through the accounting practice class, I really understand what accounting is, and I have fundamentally changed my views on accounting. Accounting is not only a profession, but also an excuse + a patience + a sense of responsibility = the interpretation of the value of life.

I hope that in the next few in-school studies, I will apply more accounting training so that we can continue to check and fill in the gaps. This will help our accounting majors to learn the accounting and lay a good foundation for the society. The basics.

Part 2: Experience in accounting training

As time flies, nearly one year of internship life is coming to an end. During the internship, I gained a lot, not only consolidating my theoretical knowledge, but also improving my practical experience. As a college student just out of school, I fully realized the importance of the internship and cherish the opportunity of this internship, because through practice, I can improve my ability and build a good foundation for future development.

In fact, I know that it is not easy to get familiar with and master the basic operational procedures and financial accounting process of corporate accounting. I mainly adopted the four methods of "see more, ask more, learn more, and more enlightenment", and basically understand the basic situation and financial status of the company.

I have been internship in Shenzhen Wanshunxing Paper Products Co., Ltd. since August 25, 2019. The company's main business is: production and sales of paper products, sales of products, I am here to finance, the company implements agency Accounting, my scope of work is to account for all of the company's business, and to prepare internal reports. I was a little disappointed when I first came to the company because I always wanted to be able to join a larger team to learn more. Rather than doing accounting in a small factory, I gradually realized that the company with a small environment and few people has a lot of things to do, and there is a lot of knowledge that can be learned.

The internship is mainly divided into two stages: First, follow the previous Hu accounting, understand and be familiar with the stage of the company's business processing, mainly "see more, ask more"; Second, after Hu accounting resigned, I am accounting for the company The process of the work is still not very well understood. I understand and study while learning, until I am familiar with the company's situation and skillfully handle the company's business, mainly "multiple learning, more understanding."

Hu accounted to take me to familiarize myself with the company's environment, accounting firms, banks, the State Administration of Taxation and other places. I was somewhat puzzled by this. Later, she taught me that interpersonal relationships should not be limited to this small factory, but also to people outside, especially those who often deal with themselves. "If people know more, things will be much easier." On the first day, she gave me a lesson and told me the importance of team and interpersonal relationships.

When I was studying with Hu, I mainly understood the basic situation of the company, major customers and suppliers, and handled the transactions that occurred, and learned to do some simple accounting documents. This company is a small meager profit production enterprise, without financial software, from the preparation of accounting vouchers to accounting, preparation of accounting statements, checkout are done by hand. This mainly relies on the help of office software, because I am familiar with the operation of office software, so I am also very proficient in using it. I have carefully studied the company's accounting work process, and really went from the textbook to the reality, and carefully understood the entire process of accounting work.

When I first started to get in touch with the accounts, my mood was full of excitement, excitement, expectation, and joy. I believe that as long as I study hard, take good care of it, and do everything well, the internship will definitely have good results. But I found that a lot of things seem simple, but it is not easy to do it well. I always feel that my accounting is quite good. After Hu has shown me the previous accounts, I can't wait to show my talents. However, when Hu Accounting asked me to prepare accounting vouchers based on the existing original vouchers, I had some flaws. At this time, I realized that even "borrowing" and "crediting" cannot be easily ignored. Hu accountant carefully pointed out the mistake and patiently explained it to me, and revisited the accounting focus for me, and warned me of some rules in case I made mistakes in the future, such as:

1. The number should be crossed with a red pen and then stamped with the responsible person's chapter, so that we can abolish it. If we learn at school, we can use the red pen to cross out and write "discard".

2. If you write the wrong summary column, you can use blue and black strokes to write off and write the correct summary next to it, and when writing the abstract, you must write on the left top grid, not spaces. This is to prevent the summary column from being arbitrarily falsified. . When I was at school, I didn't value the summary bar. I thought I could write and write. I didn't expect to have such a big study here!

3. There are also strict requirements for the writing of numbers. The writing must be clear and neat. Fill in the fields, you can't make a mistake, and you should be clear about each breakdown and the name of the general ledger, but you can't write it, otherwise the lender of the general ledger will Can't be flattened.

After all the accounts are recorded, it is the checkout. Each account page must be closed once, and each month must be closed once. This is the so-called monthly clearing. The most important thing to pay attention to is the fees and taxes. You should review it again and again to prevent mistakes. In case of uncertainty, you can also use a pencil to record first, in case you don't change it when you make a mistake.

Hu said that the responsibility of accounting is great. Don't think that it is just a simple essay. The content of the relationship can be multi-pointed, and the responsibility is even more important. If you are not careful, serious consequences will occur. Accounting is not only responsible for itself, but also for others. As an accountant, professional ethics and professional quality are very important. Be careful, patient, and have perseverance. With this "three hearts", you can be a good accountant!

After Hu’s departure, I began to explore the process of learning. First of all, I am serious about getting familiar with the company's main operations, so that I can get a deeper understanding of the company and master the company's customers and suppliers. Secondly, carefully review the receipts of various incomes and expenses, calculate the accounting of raw materials and external processing, and understand the business direction of the company's daily activities. Third, familiar with the "VAT anti-counterfeiting system, one machine multi-ticket invoicing subsystem", "online reporting system", "online tax reporting operation guide" and other information about the filling of VAT special tickets, local taxes and national taxes Let yourself be more familiar with the operation of the entire company.

During this period, I tried to transform the theoretical knowledge I learned at school into practice, and try to combine theory with practice. After the work is on the right track, I have also developed a monthly fixed work flow sheet so that I can know what to do, how to do it, and follow the prescribed procedures to complete the work. At the same time, the actual operation and understanding of the accounting profession has laid the foundation for my future development. During this period, I realized the following experience:

1. It is necessary to have a firm belief. Accounting is a very boring job. Every day, things are almost the same every month. It’s just like a cycle of cycles. During this time, many people will feel bored. If they have nothing to do, they will have the idea of ​​leaving. At this time we Be sure to insist that giving up easily will only make you regret it.

2. We must carefully understand the overall situation and work system of the company. Only in this way can we work well.

3. Have the determination to endure hardship and rigorous work attitude. Accounting work is a very precise job, requiring accountants to accurately account for each subject and use each formula correctly. Accounting is not an innovative work. It relies on one accurate and one accurate number to reflect the problem. Therefore, we must strengthen our sensitivity to numbers, and review and approve the calculations several times in order to find problems and solve problems in time to make up for the loopholes.

4. Look at the work, observe more, listen more, talk less, and persist in learning. Modern accounting is in harmony with the economy. It is constantly changing and updating. It is necessary to pay more attention to the development of the economy and tax law, so that we can understand the various policies and changes of the national economy in the first time.

5. Learn how to get along with others and communicate with others. Only in this way can we build good interpersonal relationships and work well. Be sure to pay attention to communication methods when you get along with your colleagues. Be polite, modest, tolerant, help each other and understand each other. Don't be afraid to pay, you can have it.

This internship is the starting point for me to go deep into society, let me know the various abilities that I have to survive in society, but I have learned a lot of knowledge and experience, which I can't learn in the textbook. The enterprise with work experience chooses the important factors of accounting staff. Through this internship, I can better understand my own deficiencies, understand the nature of accounting work, and understand all aspects of this society. So I realized that I should learn more in the future, and I have accumulated more rich knowledge and valuable experience for my future work and life. Let me be able to do my career planning for myself, set my life goals, and take a big step toward success.

Part 3: Experience in Accounting Practice

Time flies, our practice life is over in the blink of an eye. I know that accounting requires talents with good practical skills and strong professional skills. Especially as a vocational college student, skills are our foundation, so it is very important to set up an accounting training course.

From the beginning of accounting entries, to the completion of accounting vouchers, and then register the books, and then a series of tedious work such as checkout, reconciliation, report preparation, binding, etc., completed by one person, the tedious accounting work is only experienced I will really understand it later.

In the process, we must wholeheartedly devote ourselves to the economic business of the company. If we don't pay attention, we don't know what we are doing, and what to do next. Of course, there must be a team spirit, and we must do all the previous work in order to make the work behind and smooth.

As a future accountant, we are just getting started, we will learn more in the future, and there are many things we need to mine. Moreover, the accounting discipline is a highly practical discipline. Therefore, the accounting theory teaching and accounting simulation training are like two rounds of the car and two wings of the bird. The organic connection and close cooperation can significantly improve the quality of the content we have learned. There is also a future accounting staff, we should have a high professional ethics and professionalism. Therefore, our school combines theory with practical thinking, let us learn the training class so that we are not only theoretically strong, but also strong in hands-on ability. In this way, we can get out of the work better after we have graduated from the school after three years of graduation.

The first day of the training was recorded. Although I have never trained before, I feel that it is not too strange for such a job, but it is only a rough one without the "ambience", and I still do it with my classmates. The teacher simply mentioned it on the top! When the teacher said that he started to register the voucher, facing the accounting items on his desk during the training, I had the feeling that I couldn’t get started. I didn’t dare to write a pen for a long time, I was afraid to make a step by step. Later, under the patient's patient guidance, I began to register. Soon, a normal class has felt that the long time has passed, but the work in hand is far from the progress required. In the evening, I will continue to work on tasks that I have not finished on the day. But then again, I am very happy to see my own bill. Although very tired, but very substantial! With the first two days of experience, the next fill in the original voucher; according to the original voucher, the voucher, and then according to the accounting voucher to fill the ledger and various ledgers, cash journal bank diary Accounts: The work of filling out balance sheets and income statements, etc., is relatively more skilled. But I know that I am far from the real accountant, but I don't worry because I am trying to learn this knowledge.

Registering the books is very meticulous and patient. According to the summary registration done before, in the registration of the general ledger, a little negligence, it is necessary to rework, a large number of figures plus and minus, the calculated people are dizzy. The alphanumeric characters on the account page must be accurate and clear. If you make a mistake, you should correct it with a red pen and then stamp your own seal. After these days of manual accounting, my basic accounting knowledge has been verified in the actual work, and has a certain basic practical operation ability. While achieving practical results, I also found many shortcomings in my operation: for example, I am not careful enough, often misreading numbers or missing business, resulting in errors in accounting results, causing unnecessary trouble; almost every pen in training The entries of the business are explained by the teacher, but the actual work must also prepare the accounting entries. In this respect, I still have certain deficiencies, and I have to strengthen the practice in the future.

Accounting is not only a profession, but also an excuse + a patience + a sense of responsibility = the interpretation of the value of life.

This is the last training class we have set up at school. The next thing we face is the real business of the company. I don't think I have enough enough. "Being good at calculation, good at management, and diligent in managing money" is the post of accounting, so I will continue to improve myself towards this goal.