[Boutique] Accounting Internship Report Contents

This article catalogue 1 Accounting Internship Report Contents 2 Accounting Internship Report Contents 3 Accounting Internship Report Contents Part 1: Accounting Internship Report Contents

Time flies, the three-month internship has passed quickly. Looking back over the past three months, I can’t help but feel a lot of emotions........ Time is like a shuttle, in the blink of an eye, across the internship threshold, to welcome the new year. Come, look back, although there is no vigorous results, but it has also experienced an extraordinary test and temper.

As a person who has studied accounting for such a long time, it can be said that accounting is basically familiar to the eye. We are basically in charge of the basic knowledge, basic theories, basic methods and structural systems of accounting. Through practice, it seems that these are just papers. 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 subject.

In the past, I always thought that my accounting theory knowledge was still solid. 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. Leaving operation and practice, everything else is zero! Accounting is the practice of learning to do accounts.

In practice, I also found that accounting has strong connectivity, logic and normativeness. First, each business must be registered in the account of the accounting voucher, the ledger, the journal, the three-column account, the multi-column account, the general ledger, etc. according to its original voucher. Second, every accounting account has its own evidence, and it is registered in chronological order one by one, which is very logical. Third, 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.

In the process of accounting, first, according to the occurrence of the business, the original voucher is obtained, and the accounting voucher is registered. 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.

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", accounting is a cumbersome job. However, I feel that as long as you do it with your heart, you will have a good start. The more you feel more fun, the more you work harder. Liang Qichao, a representative of the Qing Dynasty Reform Party, said: Everything is interesting, and 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 short, in this accounting internship, I tried to transform the theoretical knowledge I learned at school into practice, and try to combine theory with practice. During the internship, I abide by the work discipline, not late, not leaving early, and earnestly complete the work assigned by the leadership. I can benefit from it.

At the same time, in the process of dealing with them, I can always learn a lot, but I also see my own gaps and deficiencies. Mainly as follows: 1, the amount of knowledge is too small to catch up. 2, knowledge combined with the actual work can not keep up with the school's knowledge of aging, single, one-sided, nothing. 4. The knowledge of financial management and financial processing is superficial. 5 tax law tax practice is purely on paper. 6. Check the file for inefficiency. 7. Strengthen the study of excel, UF, database and other professional knowledge. 8, accounting processing should also be refined learning. 9. The ability to practice work is low and unlawful. 10. Learn about new accounting standards in a timely manner.

How to make up for the shortcomings? First, end each work in a timely manner. Secondly, if you encounter problems in your work, you should consult others and make notes. Finally, I don’t have enough to learn at work. It’s hard to say it, but I believe I will definitely change it.

Part 2: Accounting Internship Report Contents

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 vouchers and accounting vouchers 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 required to be 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. Register the detailed account according to the accounting voucher and the attached original voucher.

The detailed ledger is also called the detailed ledger, which is a kind of account book that is classified and registered according to the detailed account opening account page. After entering the accounting voucher, the operating computer automatically registers the detailed account.

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.

5. Compile the account summary table 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.

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.

Practice is that every student must have an experience. It allows us to understand social practice. Let us learn a lot in the classroom and we will not learn knowledge. We will visually increase our knowledge because our future will continue to the society. solid foundation. Accounting refers to the calculation, recording, and collection of relevant data in a specific thing, and transforms it into useful financial information for user decision-making. Accounting as an applied discipline, an important economic management, an important means of strengthening economic management and improving economic efficiency, economic management is inseparable from accounting, and economic development is an important accounting work. Accounting work plays an important role in improving the management of economic management. The driving force for its development comes from two aspects: one is the change of social and economic environment, and the other is the change of information needs of accounting information users. The former is a more basic power that determines the need 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 true portrayal of the era in which we live. Advancing with the times in this era, whether it is the purpose of accounting internships in the economic environment of the society, or the information needs of information users, is undergoing profound changes. Accounting has undergone unprecedented changes. This change is reflected in two aspects: First, the constant updating of accounting techniques and methods, accounting computerization has been a place of manual accounting, and real-time reporting in the case of enterprises establishing networks . Second, the scope of accounting application is constantly expanding, accounting changes and changes in the production environment and management of the theory and method of innovation, and then the changes caused by the external environment. Studying accounting work must not only learn a variety of accounting knowledge in books, but also actively participate in various serious accounting internship opportunities, so that the theory and practice of organic pragmatism, the only way is a high-quality accounting professionals . Therefore, according to this research project, I have a special unit to implement the one-month practice of accounting computerization. The specific content of the practice is:

1. Full of original documents and accounting vouchers according to economic business.

1. Original Voucher: Refers to the direct recording of economic business, the definition of economic responsibility has legal effect and the main function of the original document as a basis is to prove the economic business and completion. Fill in the original voucher as: the name of the original file, fill in the date and number of the certificate, the basic content of the economic business, please fill in the signature of the unit and the relevant personnel.

Second, accounting vouchers

Part 3: Accounting Internship Report Contents

Accounting is a very practical subject. After three years of professional study, under the premise of mastering certain basic knowledge of accounting, in order to further consolidate theoretical knowledge, the theory and practice are organically combined. I am in 2019. -In April, a professional internship was conducted in the Finance Department of xxxx Cable Co., Ltd. for one month.

I. Introduction to the internship unit

Xxxx Cable Co., Ltd. is a large-scale wire and cable manufacturing enterprise jointly established by xx Electric Co., Ltd., affiliated enterprises of the 14th Municipal Electric Power Bureau of xx Province and Hengyang Cable Factory Co., Ltd. The company's products are trademarked "xx". Can produce all kinds of wire and cable products, of which "xx" wire won the highest quality award in the national industry, the company won the "China Quality Miles National Advanced Unit", "China Mechanization Quality Trustworthy Enterprise", is the provincial wire and cable product technology Center, xx Provincial Wire and Cable Quality Supervision Bureau fixed point monitoring center. The company has the right to self-import and export, with an annual output of over 600 million yuan, becoming the largest wire and cable manufacturing enterprise in xx province. The company adopts advanced management methods, and with its first-class professional and technical talents and rich production experience, it gives full play to the advantages of strong alliance, grouping and intensification, and becomes a wire and cable manufacturer with strong competitiveness in China, for the national economy and The development of national industry has made new contributions.

Second, the internship process

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 mainly studied 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 Online taxation halls, abc3000 and other tax software for tax declarations and tax deductions.

In dealing with daily economic business, it mainly uses UF financial software to conduct accounting treatment on the actual nature of economic business, prepare accounting documents, and conduct auditing and accounting. 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. Simultaneously. It should be noted that when the fee collection is carried out, a corresponding invoice must be available to be included in the fee.

Tax treatment is an important part of the company's financial processing. Tax accounting The taxation of major companies and the payment, checking and review of corporate taxation, handling of tax registration and change matters, preparation of relevant tax statements and related analysis reports, application for red letter invoices, handling of relevant tax-exempt business. During the internship process, we mainly used the online taxation hall for reporting and VAT certification deduction, and used abc3000 to fill in the tax statements, and checked and reviewed the current and unpaid taxes. What is particularly noticed by us is that since 2019, VAT deductions can be made for companies that purchase fixed assets and obtain special VAT invoices. Xxxx Cable Co., Ltd. is a high-tech industry, and corporate income tax is levied at 15% of taxable income.

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.

The company's finance department also has a cashier and VAT invoice issuing office. The cashier mainly manages the daily cash receipt and payment business, prepares cash and bank deposit journals, etc., and issues receipt receipts and bills. The special receipts must be purchased from the tax bureau. And can only buy one at a time. Through the internship in the cashier position, I also learned about the real cash check, the issuance of the transfer cheque and the processing of the bank acceptance bill. In the issuance of VAT special invoices, each tax information of the unit must be checked, including the tax number, name, telephone number, address, etc., in the process of issuing, it must be true and accurate, such as the wrong value-added tax invoice, need to be taxed The bureau submitted an application and issued a red letter invoice.

Third, the internship experience

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.