Summer accounting work practice survey report

Summer accounting work practice survey report During the summer vacation, I was fortunate to have the opportunity to enter the financial department of Zhejiang Shengzhou Dongfang Hotel Co., Ltd. for a 20-day accounting internship. Through the practice of this period of time, I not only realized the importance of applying accounting theory to the practical operation of accounting, but also taught me how to do things in society.

As the saying goes, "Hundreds of smells are better than one sees you." After this kind of personal practice, I deeply understand the necessity of "going out of the classroom and practising myself." In normal times, we can only talk with the teacher on the paper in the classroom. The understanding of thinking is basically limited to the scope of the textbook. This leads us to the one-sided understanding of accounting knowledge, which makes us only know why, but I don’t know why! These are very harmful, which greatly limits the improvement of our accounting knowledge. Although we have experienced the tempering of accounting simulation experiments, it is only a virtual business processing program. Compared with the actual business operations, there is still a certain gap. This is what the laboratory can't replace. It is for us. Going out can only be learned.

The theoretical knowledge learned in the textbook is only to indicate the framework, direction, and corresponding methodology for our actual practice. The real practice skills are that we should slowly learn from the actual work in the future. In view of some special problems encountered in actual operation, we should not stick to the textbooks, and should not be purely "based on the original", but should be in accordance with the "Enterprise Accounting Standards" and "Enterprise Accounting System". The actual situation of the enterprise can be modified as appropriate. This combines the principles of theoretical knowledge learned in textbooks with the flexibility of operating on actual situations. For example, in the textbook and in the accounting simulation experiment, the accounting vouchers are required to be divided into three types of vouchers: payment vouchers, payment vouchers and transfer vouchers. However, the financial department of the Cangzhou Oriental Hotel is based on the relatively simple characteristics of its own business and the saving of accounting costs. The three types of accounting vouchers are unified into one type of accounting vouchers.

More importantly, in this practice, I deeply realized the importance and convenience of accounting computerization. Due to the rapid development of computer technology and the popularization of computerization theory, most enterprises have adopted computerized accounting. This requires us to combine accounting knowledge with computer knowledge. Once we master the computerized accounting technology, it will greatly simplify the accounting procedures, and ultimately the accounting staff from the cumbersome manual accounting work. Liberated. As long as the enterprise realizes computerization, the accounting staff of the enterprise only needs to input the corresponding accounting entries of each business into the computer, and then the computer will automatically generate accounting vouchers, detailed accounts, general ledgers and report accounting materials, thereby greatly saving The manpower has improved the efficiency of the accounting department of the enterprise.

Since Zhangzhou Dongfang Hotel also owns a subsidiary such as the Oriental Commercial Building, it often involves some internal and external payments between the parent and subsidiary companies, as well as collection and payment, which undoubtedly deepens my knowledge of advanced financial accounting. The understanding of the parent company's exchanges. But the only regret is that my period was not during the company's consolidated reporting period, which made me lose the opportunity to deepen my understanding of the consolidated company's statements.

During this period, I also got a rough understanding of the establishment of the company's accounting organization, so that I can understand how the internal accounting department and the accounting authority are properly separated. This is true for any company. It is important and must be firmly grasped.

Limited to the lack of time, I only worked in the company for a short period of twenty days. Although the time is very short, each of them has greatly benefited me and benefited a lot. It not only greatly deepened my understanding of some accounting knowledge, but also truly connected the theory with practice; let me learn a lot before What I have learned in the classroom, this is undoubtedly far-reaching for my studies, and even for my future life.

East China Jiaotong University, School of Science and Technology 03 Accounting Class 2 ×××