2014 accounting intern report summary

Catalogue 1 Accounting Internship Report Summary 2 Accounting Internship Report Summary 3 Accounting Internship Report Summary Part 1: Accounting Internship Report Summary

Internship is an experience that every student must have. It enables us to understand the society in practice, let us learn a lot of knowledge that we can't learn in class, and open up our horizons, increase our knowledge, and move toward society in the future. lay a solid foundation. Accounting refers to the calculation, recording, and collection of relevant data of specific things, and processing and processing into useful financial information for user decision-making. As a disciplined discipline and an important economic management work, accounting is an important means to strengthen economic management and improve economic efficiency. Economic management is inseparable from accounting. The more economic development, the more important accounting work becomes. Accounting work plays an important role in improving the economy in the management of enterprises. Its development motivation comes from two aspects: one is the change of social and economic environment; the other is the change of information needs of accounting information users. The former is a more fundamental driving force that determines the demand for the quantity and quality of accounting information. Since the middle of this century, the information technology revolution represented by computer technology has had a profound impact on the development of human society. The information age has become an appropriate portrayal of the era we live in. In this era of advancing with the times, both the socio-economic environment and the information needs of information users are undergoing profound changes. Accounting has undergone unprecedented changes. This change is mainly reflected in two aspects: First, the accounting techniques and methods are constantly updated, accounting computerization has replaced or is replacing manual accounting, and real-time reporting in the case of enterprises establishing intranets. become possible. Second, the scope of accounting application has been continuously expanded. The change of accounting stems from the change of the manufacturing environment of enterprises and the innovation of management theory and methods, and the latter two are caused by changes in the external environment. Learning accounting work not only must learn all kinds of accounting knowledge in books, but also seriously participate in various accounting internship opportunities, so that theory and practice can be combined with pragmatism. Only in this way can we become a high-quality accounting profession. Talent. To this end, according to the study plan arrangement, I went to a unit that has implemented accounting computerization for a one-month internship. The specific content of this internship is:

1. Fill in the original voucher and accounting voucher according to the economic business

1. Original Voucher: Refers to the documentary record that directly records economic business, clarifies that economic responsibility has legal effect and serves as the original basis for accounting. Its main function is to prove the occurrence and completion of economic business. Fill in the original voucher as: the name of the original voucher, the date of the voucher, the serial number, the basic content of the economic business, and the signature of the filling unit and the relevant personnel.

2. Accounting vouchers: The accounting vouchers are the direct basis for registering the accounting books. After the computer processing accounts are executed, the accuracy and completeness of the electronic accounting books are completely dependent on the accounting vouchers. In the operation, the accounting vouchers are filled according to the original documents without errors. Fill in the contents of the accounting voucher: voucher category, voucher number, billing date, subject content, etc.

2. Register the journal according to the accounting documents

Journals are generally divided into cash journals and bank deposit journals; they are all generated by the voucher file. In computer accounting, the journal is automatically registered by the computer. The main function of the journal is to output cash and bank deposit journals for the cashier to check cash receipts and balances. To output cash journals and bank deposit journals, when the system is initialized, the cash accounting account and the bank deposit accounting account must select the "Journal" flag, indicating that the account is to be registered for the journal.

3. According to the accounting voucher and the attached original voucher, the detailed account booklet is also called the subsidiary account. It is a kind of account book that is classified and registered according to the detailed account opening account. After inputting the accounting voucher, the computer is automatically operated. Register the ledger.

4. Calculate product cost based on accounting vouchers and detailed accounts

The cost of the product is calculated based on the comprehensive carry-forward method in the billing document and the detailed account using the step-by-step algorithm.

V. Summary of accounts compiled according to the accounting voucher

The account summary table is also generated by the voucher file. The method is prepared by inputting the start and end dates to be summarized by the user, and the computer automatically generates a summary table of accounts for the corresponding time period. Accounting Forum

6. Register the general ledger according to the subject summary table.

The computer is operated according to the obtained account summary table, and the computer generates a corresponding general ledger.

Seven, reconciliation

Reconciliation is the reconciliation of the account book data to check that the billing is correct and that the account book is balanced. It basically completes the account reconciliation by reconciling the general ledger with the ledger, general ledger, and auxiliary ledger data. The trial balance balance is to balance the ending balance of all subjects set in the system according to the accounting balance formula debit balance = credit balance, and output the account balance sheet and balance information. Generally speaking, after the computer accounts, as long as the accounting voucher is entered correctly, the various accounts should be correct and balanced after the computer automatically bills, but due to illegal operations, computer viruses or other reasons may cause some data to be destroyed, thus causing If the account does not match, in order to ensure the matching of the account, the reconciliation should be carried out frequently, at least once a month, usually before the end of the month.

8. Prepare the current balance sheet and profit and loss statement based on the relevant content given; treat the beginning of December as the beginning of the year, and treat the accounting statement as the current year.

A balance sheet is an accounting statement that reflects a company's financial position at a particular date. It describes the financial position of the company based on the accounting equation of “assets = liabilities + owner's equity”.

The profit and loss statement is an accounting statement that reflects the business results of the company in a certain period of time. The profit and loss statement compares the income of an accounting period with the cost and expenses according to the principle of accrual basis and matching principle, so as to calculate the net profit and loss of the reporting period. number. Operate the computer according to specific requirements to arrive at the current balance sheet and profit and loss statement.

Through this internship, I not only cultivated my practical ability, increased practical experience, shortened the distance between abstract textbook knowledge and actual work, and made a new beginning for the actual financial work; also let me Recognizing the commonalities and differences between traditional manual accounting and accounting computerization;

First, in common:

1. The ultimate goal of traditional manual accounting and computerized accounting is to strengthen business management, provide accounting information, participate in economic decision-making, and improve economic efficiency.

2. Traditional manual accounting and computerized accounting are all in compliance with accounting regulations, and accounting regulations are an important basis for accounting work. 3. Traditional manual accounting and computerized accounting follow basic accounting theory and accounting methods and accounting standards. 4. The basic functions of traditional manual accounting and computerized accounting are the same. The basic functions are: information collection and recording, information storage, information processing, information transmission, and information output. 5. Save accounting files. 6. Prepare accounting statements.

Second, the difference:

1. Different traditional manual accounting calculation tools are abacus or electronic calculator. The calculation process is repeated once every time. Because the operation result cannot be stored, people must record while counting, and the workload is large and the speed is slow. The computing tool of computerized accounting is an electronic computer. The data processing is completed by a computer, and the operation result can be automatically and timely stored. The person can input the original data to obtain the desired information.

2, the information carrier is different; traditional manual accounting all information is based on paper, occupying a large space, difficult to keep, difficult to find. In addition to the necessary accounting documents, computerized accounting can use magnetic disks and tapes as information carriers. It takes up less space, is easy to store, and is easy to find.

3. The account book rules are different; the traditional manual accounting stipulates that the journal account and the general ledger should use the book-type account book, and the detailed account book should use the loose-leaf book; the account book record error should be corrected by the line method and the red letter method; Empty lines and empty pages in the middle should be eliminated with a red line. Computerized accounting does not use a set of error correction schemes in traditional manual accounting. Any data registered for posting cannot be changed. Even if there is a mistake, it can only be corrected by inputting “change certificate” to leave traces of changes. Blank lines and empty pages for the pages that need to be printed can be handled manually.

4, the account processing program is different from the traditional manual accounting account processing program, but can not avoid the fundamental weakness of repeated transfer and calculation, accompanied by the increase in personnel and links and the increase in errors. The mature accounting accounting program uses the same model to handle the accounting business of different enterprises. The cost accounting program is in the form of software curing in the computer. The process from accounting documents to accounting statements is processed by the computer, and any requirements are met. The output can be satisfied. 5. The accounting work organization system is different; the accounting organization work of traditional manual accounting takes the different nature of accounting things as the main basis for formulation; the computerized accounting organization system takes the different forms of data as the main basis for formulation.

6. Personnel results are different; the personnel in traditional manual accounting are accounting professionals, and the authority should be accountants; the personnel in computerized accounting are composed of accounting professionals, computer software, hardware and operators. In order to master the accountant of computerized accounting intermediate level.

7. Internal control is different; the accuracy of traditional manual accounting for accounting vouchers is generally reviewed from the summary content, quantity, unit price, amount, accounting subjects, etc. The correctness of the account is generally verified by mutual verification of the three sets of accounts; The internal control methods such as matching the account, matching the accounts, and matching the accounts ensure that the data is correct and the loopholes are blocked. Due to changes in the account processing program and the accounting workgroup system, the computerized accounting is responsible for the collection, review, and coding of the original data by the original accountant. The internal control mode is partially replaced by computer technology and is switched from manual control to human-machine control.

The above differences are concentrated in the fact that the changes in the processing methods of computerized accounting data have caused changes in various aspects of traditional manual accounting. This change will make the system function more strengthen, the system structure is more reasonable, and the system management is more perfect.

Accounting computerization is a new chapter in the history of accounting. The application of electronic computers first brought about changes in data processing tools, and also brought about changes in information carriers. Computerized accounting will have a huge impact on traditional accounting methods and accounting theories, thus causing accounting systems and accounting work management systems. Change. Accounting computerization promotes the standardization and standardization of accounting, and the generalization promotes the modernization of management. As for itself, in this era of advancing with the times, as a student of accounting majors, during the school study, you should better learn the professional knowledge of the accounting profession and lay a good theoretical foundation; Time to seriously participate in every internship opportunity, sum up the experience in the actual operation and accumulate the shortcomings in the study, pay close attention to and understand the latest developments in accounting work, lay a solid foundation for the accounting work to be carried out in the future, when you Going out of the campus and becoming a veritable financial professional, you can find your own place in the big waves, let your own learning to make your due contribution to the social economy. All the documents are perfected with the accounting system. The society attaches great importance to and strict requirements for accounting personnel. As an accounting professional in the future society, in order to comply with the requirements of the society and strengthen social competitiveness, we should also be strict with our own quality and cultivate a strong ability to operate accounting work. So, at the beginning of the semester, we are happy to participate in the accounting internships that the school provided us. As a student who has studied accounting for almost three years, it can be said that accounting is already familiar. All of the basic knowledge, basic theories, basic methods and structural systems of accounting are basically mastered. But these seem to be just paper talks. If these theoretically strong things are actually applied, then we will be unable to start and know nothing.

The following are the characteristics and accumulations of accounting that I have not learned in many books I have learned through this accounting internship, and many reasons outside the title.

In the past, I always thought that my accounting theory knowledge was solid and strong. Just like all the work, I mastered the law. It is true that the reeds are accurate. Then, when a good accountant is, there should be no problem. It is only now discovered that accounting is actually more practical and practical. Leave the operation and practice, everything else is zero! Accounting is the account.

Second, it is the connectivity, logic and normativeness of accounting. Each business must be registered in the account, such as accounting vouchers, ledgers, journals, tri-fold accounts, multi-column accounts, general ledgers, etc., according to their original vouchers. This is one for it. Every account of accounting has its own evidence, and it is registered in chronological order one by one, which is very logical, which is the second. In the practice of accounting, the correction of missing accounts and wrong accounts is not allowed to be arbitrarily added, and it is not allowed to falsify. Every program and step is based on the premise of the accounting system. It reflects the normative nature of accounting, which is three.

The method of accounting: First, according to the occurrence of the business, obtain the original certificate and register it with the accounting vouchers. Then, based on the accounting voucher, register its ledger. At the end of the period, fill out the account summary form and the trial balance sheet, and finally register it in the general ledger. After carrying forward its cost, fill in the annual statements of balance sheet, income statement, profit and loss statement, etc. according to the total ledger. This is the general sequence and basic flow of accounting operations.

Accounting is inherently cumbersome work. During the internship, I felt that I had to be bored and bored all day long against the boring accounts and figures, so that the accounts were missed. The more troubles become more annoying, the more annoying and wrong, this will only lead to "additional weakness." On the contrary, as long as you do it with your heart, it will be right and left. The more you feel more fun, the more you work harder. Liang Qichao said: Everything is interesting, as long as you are willing to do it, fun will naturally happen. Therefore, the account should be avoided: careless, sloppy, and upset. Do everything the same, you need perseverance, care and perseverance, then you will reach the other side of success!

In this accounting internship, I can benefit from it. With only one month of internship, I will benefit for the rest of my life.

Part 2: Summary of Accounting Internship Report

I have been internship in Shenzhen Benda Kang Industrial Co., Ltd. in February 2008. I have a more specific understanding of the production cost accounting through internship.

Shenzhen Benda Kang Industrial Co., Ltd. is mainly engaged in the production and sales of wire and cable. The company's scale is relatively large, and the division of labor is also relatively detailed. In this internship, my main position was cost accounting, so I mainly interned in the company's production cost accounting, and I have a better understanding of the work of cost accounting. During the internship, I participated in the production cost accounting from February to April, from calculating the daily production cost, the average price of raw materials, to the preparation of the production cost daily statement, to the preparation cost monthly statement, each process has Hands-on operation. Seriously studied the accounting process of production costs. I really went from the textbook to the reality, and returned to the actual work from the abstract theory. In the process, I worked hard, strictly demanded myself, and humbly learned from the company's finances.

In this process of learning, I found that accounting is a discipline with strong combination of practice and theory. Although I have studied this course myself, I feel that it is somewhat different from the book when I started to operate a specific business. It is fine and mixed, and it can only be firmly grasped by more practice. In the work, it is not enough to rely on the knowledge we have learned in the classroom. We must constantly recharge ourselves after work, and broaden the field of study on the basis of solid foundation. At the same time, when you encounter problems in actual work, you should ask more people. Interpersonal communication is also very important. How to deal with people is an art and a skill. It cannot be ignored in the work.

The knowledge of textbooks is the most basic knowledge. No matter how the actual situation changes, the most basic ones can be changed. At the beginning of the internship, I always felt that the knowledge I learned in the classroom could not be used. Especially in my current position, the financial accounting in the book, the tax calculation, I couldn’t get enough work, and I felt very frustrated. Gradually, I found that if there is no book knowledge as a foundation, how can I quickly grasp the work content? Cost accounting requires us to be familiar with the entire production process and make decisions based on some relevant data, or calculate it daily. The production cost is just a long list of cold numbers, meaning nothing. Since the internship, my main problem is that I don't have a production workshop to understand the production situation in time, which leads to a lack of understanding of the production process of some products. For the specification model of the product, it is only found on the relevant dosage meter. Without actual understanding, this will affect In the cost of accounting, in the next work, you should strengthen your understanding of the product and make yourself more comfortable at work.

Although the work of cost accounting is monotonous and cumbersome, as long as you study hard and work hard, you can find fun in your work.

Part 3: Summary of Accounting Internship Report

During this holiday, under the guidance of my sister, I entered the internship of the Finance Department of the Dawei Coking Company of Yunwei Group. During the internship, I will try to transform the theoretical knowledge I have learned in the school into practice. I will try to combine theory with practice. I will abide by the work discipline during the internship, not late, leave early, earnestly complete the work assigned by the leadership, and get the leadership and learning. All the staff members were well received, and they also found many inaccuracies in their accounting internship reports.

Dawei Co., Ltd. is a company affiliated to a state-owned enterprise whose main business is chemical products. The unit is based on computer accounting and uses UF financial software. I work in the finance department. The company's finance department mainly includes material accounting, cost accounting, sales accounting, general ledger accounting, tax accounting and cashier. In this internship, my main position is accounting, so I mainly interned in the accounting subjects and accounting treatment of the company. At the same time, there is a specific understanding of the work of the cashier. As a highly applicable discipline and an important economic management work, the accounting profession is an important means to strengthen economic management and improve economic efficiency. During the internship, I seriously studied the accounting process of the legitimate and standard institutions. I also carefully studied the "Company Law", "Tax Law" and "Accounting Law" in the teachings of the predecessors, and really went from the textbook to the reality, from the abstract The theory returned to the colorful real life, meticulously understood the whole process of the accounting work of the institution, carefully studied the accounting treatment of various types of school economic business, and mastered the use of the three financial software during the internship period, I took advantage of this rare opportunity. Work hard, strictly demand yourself, humbly ask financial accountant internship report, earnestly study accounting theory, learn accounting laws, regulations and other knowledge, use free time to carefully learn some knowledge other than textbook content, and master some basic accounting skills. . During the internship, I also learned some accounting business processing, banking and tax related work processing. The company's finance department mainly includes material accounting, cost accounting, sales accounting, general ledger accounting, tax accounting and cashier. In the daily accounting business processing, the company mainly uses UF financial software for accounting processing, and also uses the unit online banking to conduct inquiries and processing of the payment and payment business. In the tax processing work, as long as the tax bureau related software is used for tax management, such as login Taxation halls such as the online taxation hall and ABC3000 conduct tax declarations and tax deductions.

In dealing with daily economic operations, accounting treatment is carried out for the nature of actual economic operations, accounting vouchers are prepared, and auditing and accounting are conducted. The daily economic business of the company is usually not procurement or sales. When processing the procurement business, it is necessary to prepare the purchase receipt and check the quantity, amount and tax amount of the purchase; in the sales business, it is mainly the check of the accounts receivable, according to the actual situation. Occurrence and corresponding remittance for the preparation of payment or transfer vouchers and review and accounting; in the internship work in procurement and sales, we must be particularly careful in the processing of the order, pay attention to check suppliers and customers, so as not to carry out the project A household account occurs during accounting. In addition to the procurement and sales operations, the daily economic business also includes payment services through the unit online banking, and after the bank returns the order, UF financial software is used for account payable accounting. The daily accounting business is the basis of accounting work. For each economic business, every step and every program must be based on the accounting system, respect the original vouchers, and study its authenticity and accuracy in order to make better use of finance. The power of the software enhances our work efficiency.

Another important accounting project of the company is the accounting of costs and expenses. The composition of production costs of industrial enterprises mainly includes direct materials, direct wages, other direct expenses and manufacturing expenses actually consumed in the production process. The cost accounting mainly includes production cost accounting and production cost accounting, and production cost accounting. It is based on the audited original vouchers to collect production costs, and performs total classification accounting and detailed classification accounting of production costs. Then, the expenses collected in the relevant expense account are distributed and distributed to each cost accounting object. The calculation of production cost is to sort out the expenses allocated to each cost calculation object through production cost accounting, and collect the cost items according to the cost items and calculate the product cost. If the products put into production in the current period are all completed in the current period, the total cost of the collection will be the cost of the finished product. If there are unfinished products at the end of the period, the appropriate cost will be used to allocate the costs collected by the cost items between the finished products and the products, and calculate the cost of the finished products. In the internship process, the original documents for cost accounting are mainly the receipt list, the picking list, the finished product delivery list, and the end of the month inventory table. At the end of the month is when the company issues financial statements. General ledger accounting is the chief accountant and is mainly responsible for the issuance of the company's main financial statements. During the internship, I mainly studied the balance sheet, cash flow statement, profit and loss statement, income statement, change of owner's equity and various schedules, and analyzed the financial statements, calculated the current taxable income and taxed. declare. Financial statements such as the company's asset-liability ratio and sales rate can also be analyzed through the preparation of financial statements. The financial statements must be submitted in triplicate and handed over to each of the national and local taxes. The company will keep one at the end.

Internship is an experience that every college graduate must have. It enables us to understand society in practice and to consolidate knowledge in practice. Through this internship, combining the accounting theory knowledge learned by the school with the actual situation not only allows us to have a detailed and specific understanding of the entire accounting process, but also familiarizes with the specific working objects of accounting and shortens the abstract textbook. The distance between knowledge and actual work. During the internship period, the company used the real accounting documents and financial statements to conduct accounting for the economic business in a certain period of time. It has further understanding of the important relationship between taxation, banking and enterprises, and is also more familiar with UF financial software. The various operations in the actual accounting work have realized the convenience brought by accounting computerization for accounting work.

Internship is an important experience for every college student who is about to graduate. Through internship, I have not only cultivated my practical skills, but also increased my practical experience and gained a new understanding of the actual financial work. The internship allowed me to learn a lot of knowledge that I couldn't learn in class, and also made me more aware of my shortcomings. Through this accounting internship, I have a further understanding of the future direction of learning and development: learning is not only about theoretical knowledge, but more importantly, learning how to apply theoretical knowledge to practice and learning to do the best. Thereby further consolidating the knowledge that they have learned and laying the foundation for real career. What touched me even more was that the leaders let the company's predecessors teach me to deal with the company's comprehensive things. For example, the handling of business licenses. Matters related to tax registration. General taxpayer application. And how to use the legal tax savings of enterprises.

In the process of learning and connecting. I found that accounting is a discipline with strong combination of practice and theory. Although I have studied this course, when I first worked with a company colleague to operate a specific business, I felt that it was somewhat different from the book. It is fine and mixed, and it can only be firmly grasped by more practice. The main purpose of this internship is to see where the theoretical knowledge we have learned and the actual practice of the company are, where are the same places, how internal control is implemented, how to implement new accounting policies, how to transition between old and new policies, How to account for some special accounts and so on. With these questions, I used my eyes to look at this month. I didn't know how to ask my colleagues and colleagues. I asked for some answers to these questions in the accounting internship report and achieved the purpose of this internship. In addition to my professional knowledge, I also saw a lot of things that I couldn't learn in class. How the company is operated, the team spirit between employees, the process of dealing with business, the implementation of rules and regulations, the management of enterprises, and so on. As an accounting practitioner, this internship has also made me more aware of my future efforts. For example: practical ability, resilience, psychological quality, adaptability and so on. In addition to having a self-motivated, enterprising spirit is also very important.

It is not enough to rely on the knowledge we have learned in our class at work, so we have to charge ourselves more at other times, and we must broaden our field of study on the basis of a solid foundation. At the same time, when you encounter problems in the actual work, you should ask more people. Interpersonal communication is also very important. How to deal with people in accounting internship reports is an art and a skill. It cannot be ignored in future work. We are going to enter the society immediately and we have to face a formal internship. I think every experience is an accumulation, and this accumulation is the wealth in the future. In the work, in learning, we must let these precious wealth play its role, so as to achieve twice the result with half the effort.

After this internship, I learned a lot, whether it is professional knowledge or human life, and benefited a lot. Thanks to Kangyuan Crop Co., Ltd. for providing this internship opportunity.