[Boutique] How to write an accounting internship report

This article directory 1 accounting internship report how to write 2 accounting internship report how to write 3 accounting internship report how to write the first article: how to write an accounting internship report

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.

Part 2: How to write an accounting internship report

Accounting training report essay

Accounting training report

Grade professional class:

student ID:

Name:

Date of submission:

First, the basic situation of training

Training time: year, month and day - month and day

Training unit: Guanghua Machine Tool Co., Ltd.

Training purpose:

1. Through the simulation training of enterprise accounting, this can systematically grasp the whole process of enterprise accounting, thus strengthening our understanding and understanding of accounting theory and knowledge, and completing the understanding from theory to practice.

2. The content of the training covers all the basic skills of accounting operations – from the establishment of accounts, the filling and review of original vouchers, accounting vouchers to the registration of books; from daily accounting, cost calculation to preparation of accounting reports, annual closing accounts

3. All training emphasizes comprehensiveness, integrity, advancement, and systemicity. Taking the specific accounting period of a simulated enterprise as the scope, the ins and outs of the economic business are organically combined with the production and operation of the enterprise, and the forward-looking nature of the enterprise economic business is matched with the changes of the market economy, broadening the horizon and enhancing our society, The understanding and understanding of the company lays a good foundation for us to engage in accounting work that is about to enter the society.

The completion of the training: Through the guidance of the teacher, Guanghua Machine Tool Co., Ltd. is the training enterprise. After one month of training, I can basically apply the accounting knowledge learned to the accounting practice. Proficiency in the systematic operation of the various steps of accounting, including the establishment of the account book and the filling of the initial balance, the original voucher, the review and filling of the accounting voucher, the registration, reconciliation, checkout, and reporting of various accounts Wait. Ability to complete the specified work as planned.

Training form: manual accounting

Second, the training process and content:

1. Create an account. Based on the opening balance of the data

2. Review and fill in the accounting vouchers. The basic requirements are as follows: the contents of the accounting voucher must be complete, the accounting voucher should be consecutively numbered, the writing of the accounting voucher should be clear and standardized, and the accounting voucher can be filled according to each original voucher, except for the checkout and correction of the incorrect accounting voucher. In addition to the original vouchers, other accounting vouchers must be accompanied by the original vouchers. If an error occurs during the filling of the accounting vouchers, it should be re-filled. After the accounting vouchers have been filled out for economic business, if there is a blank, the last amount of the amount should be from the amount column. The blank line below the line is unregistered at the blank line on the total count.

3, the deposit account. Specifically, it includes: a three-column detailed account, a quantity amount, and a multi-column type.

4. Use the “T” account to compile a general summary of the subject. This is the preparation for the general ledger, which reflects the number of accounting subjects that have occurred in the business during this period, and can clearly see the balance and final balance of the loan.

5 Use the account summary table to register the general ledger. According to each subject in the account summary table, the accounts are posted in order.

6, period-end closing.

7. Preparation of balance sheet, preparation of income statement, cash flow statement, etc.

Third, the training summary, experience and recommendations

Summary and experience

1. In the one-month study of accounting training, let me have a deeper understanding and insight.

The one-month simulation training was over. Through this training, I got a good understanding of the operation of the accounting process. I learned the operation of all aspects of accounting, and I also understood the care, caution and responsibility. It is so important for an accountant. In these accounting simulation exercises, we have systematically carried out a practice through the training given by the teacher in the classroom. Through this simulation experiment, I have strengthened my memory of all aspects of basic accounting, and I have found out what problems I have in my own. Finding problems and timely remediation is a great gain in this training. In the experiment I learned a lot of knowledge that I couldn't learn in books. This time, through the business audit of the company, and personally fill out the accounting vouchers, register the detailed account, prepare the account summary table, the general ledger and other systems. In the process of training, I encountered problems. In addition to asking the teacher himself, I realized that only by applying the accounting theory knowledge learned in the book to the actual accounting practice, I can truly master this knowledge. I think this is also the real thing. The real purpose of training.

2. In this training, I had a better understanding of the accounting work, and found some shortcomings in the internship process while achieving practical results. For example, if you are not careful enough, you often copy the wrong numbers or write the opposites, which leads to errors in the accounting results, causing unnecessary troubles; it is not skilled enough in the preparation of entries, and you must strengthen your practice and familiarize yourself with textbook knowledge in the future. All in all, this accounting practice taught me a lot of experience that I couldn't learn in the classroom. In practice, I consolidated my knowledge and laid a solid foundation for us to go to society in the future. Also, the basic knowledge is very important. In fact, this time I learned clearly that I still have a lot of basic knowledge, especially some calculation problems. The knowledge of basic and intermediate financial accounting is not clear. In the process of actual operation, I found that there are many problems I don’t know how to start, and there is no way to solve the problem. Only through learning and practical training, learning theoretical knowledge in the classroom and applying the theoretical knowledge learned in practice to the practice can solve problems better and faster.

3. In the process of accounting, due to various reasons, many problems have been encountered. However, through the correct prescription, the method of correcting the wrong account is generally used, such as the line correction method, the supplementary registration method, and the red letter correction method, instead of filling and excavating. This is something I should pay attention to when making accounts. In the training, I also learned the original voucher and the certificate, the detailed account and the general ledger check. This is very cumbersome and very important, otherwise it will fall short and be in vain. The most experienced in the training is tired and annoying! But in the end I still persisted, I am proud of myself, I think this is also my responsibility and performance! Yjbys

Suggest

However, as a student who is about to enter the society, it is very practical and important to be able to master the knowledge in the book and use it flexibly. However, as an accountant of the future, professional ethics must also cultivate integrity. If a person does not have good Integrity and morality, there can be no firm belief. Therefore, if you want to be a good accountant, if you want to be a useful person to the country, you must be based on honesty. Evidence, in the current legal society, we must pay attention to evidence no matter what we do. We all know that as accounting personnel, when filling in accounting vouchers and registering books, they all operate with evidence. There is no legal evidence to prove whether the business is based. If it occurs, it is not possible to perform accounting processing. Therefore, in accounting, the evidence is the most important. Dedication, after more than two years of study, we all know that the accounting profession needs more professionalism. We deal with numbers all day long. If we do not work professionally and carelessly, it will cause great losses. Therefore, dedication is not only responsible for the company but also responsible for itself. To learn not to make false accounts, this is the minimum ethical principle for an accountant and the most difficult principle for an accountant to follow. The contradiction is hard to say. As a new generation of accountants, we should stick to this basic accounting principle, make our own sacrifices for the country, and contribute our own strength. Being an accountant must deal with money and have to pay a lot of money every day. This requires each of our accountants to be selfless. It is the salary or bonus that I should take. I get it a lot, not my own money, even if I don’t take it, I have to do a good job of self-discipline and prudence. Flexibility requires us to do accounting, we should learn to be good at communication, and have good interpersonal relationships with leaders, with colleagues, with peers, and with business contacts. We do not violate the principle of being human and accounting principles and regulations. Interpersonal relationships, which are very helpful to our work.

Accounting Internship Report Fan Wen

First, the company introduction

Huawei is the world's leading provider of information and communication solutions. We continue to innovate around the needs of our customers and openly collaborate with our partners to build end-to-end solutions in telecom networks, terminals and cloud computing. We are committed to providing competitive integrated solutions and services to telecom operators, enterprises and consumers to continuously enhance the customer experience and create maximum value for our customers. At present, Huawei's products and solutions have been deployed in more than 140 countries, serving one-third of the world's population.

With a vision of enriching people's communication and life, we use our expertise in information and communications to bridge the digital divide and make people enjoy broadband. In response to global climate change challenges, Huawei helps customers and other industries reduce energy consumption and carbon dioxide emissions through leading green solutions to create the best social, economic and environmental benefits.

Second, the specific situation

First of all, in the first week, I have a certain understanding of the content of the company's business processes.

Secondly, in the second week, I carefully and carefully studied the whole process of daily financial operations. The cashier learned how to open a check and other bills, how to prepare billing vouchers based on the original vouchers, register cash, bank journals, how to check the bank statement against the account at the end of each month, prepare a reconciliation form in time, and learn financials from the supervisor. Report preparation and financial analysis.

Finally, in the third week, I learned and understood the company's financial system, and had a specific understanding of the main responsibilities of financial personnel.

Third, the company's main experience in accounting success

Accounting staff is one of the creators of corporate efficiency

With the development of the market economy, the progress of the society, especially the increasingly strengthening of the concept of economic benefits and the "enterprise management centered on financial management", the requirements for the work of corporate finance and accounting personnel are getting higher and higher, and the accounting work is no longer limited. Simple accounting, accounting and accounting, but make full use of the professional knowledge and policies and regulations, and actively participate in all aspects of production management, capital operation, etc., directly or indirectly to maximize the benefits of enterprises. effect. The financial bosses of the 17 large-scale group companies participating in the conference demonstrated that accounting personnel are indispensable to the enterprise and one of the managers with special identities is at the core of creating enterprise benefits. The role of the internal master is to create benefits directly or indirectly for the enterprise while carrying out comprehensive accounting and supervision of the creative process and results of the enterprise.

Several aspects of accounting personnel creating benefits for enterprises

Accounting staff basic work. Accounting is one of the most basic functions of accounting. It provides timely and correct accounting information through accounting, accounting and accounting, objectively reflects the operating results, and provides a reliable basis for the decision-making of the company's leaders. The embodiment has become an indirect creator of corporate benefits. How to do a good job accounting is the most basic work of accounting personnel, but also the most basic requirements for accounting personnel, accounting is not done well, and how to conduct accounting supervision and participation management. Informatization as a means, combined with the use of financial software, strengthen audits and assessment of accounting personnel, to standardize our accounting, improve the efficiency of accounting, reduce the cost of accounting, and indirectly create benefits for enterprises.

And fund management. Capital is the blood of the enterprise, and the flow of funds runs through every link of the production and operation of the enterprise. The capital is not only the guarantee for the normal production and operation of the enterprise, but also the ultimate embodiment of the enterprise to create benefits. Through financing and investment, how to improve the utilization rate of funds, reduce the cost of using funds, and create benefits for enterprises is the foundation of fund management.

1. Financing planning. Reasonably determine the scale of fundraising, actively seek multi-channel financing, make full use of corporate reputation and internal mutual guarantees to finance, reduce financing costs, and provide financial guarantee for production and operation of enterprises.

2. Adopt a favorable payment method. Active use of bank acceptance bills, payment and financing combined to reduce payment pressure and reduce financing costs. The use of concentrated funds for payment, such as weekly reimbursement for daily expenses, twice a month for materials and bulk equipment, will help strengthen the Group's ability to regulate funds, improve the quality of cash flow, and improve group account banking. The daily average stock of deposits, thus improving the credibility of the bank in the bank; at the same time, it can also improve the efficiency of the funds approving and paying personnel.

3. Capital management. According to the specific production and operation cycle of the enterprise, funds sometimes appear surplus. The accounting personnel purchase through stocks, funds or government bonds, make full use of idle funds, increase the utilization rate of funds, and create capital benefits for the enterprise. Through equity acquisitions or equity investments, subsidiaries are established to achieve low-cost expansion and rapid development of enterprises. 4. Management of funds and expenditures, advocating the concept of “cash is king”, actively using bank e-commerce, conducting online business, accelerating capital turnover as much as possible, reducing capital costs, avoiding financial risks, and improving economic efficiency of enterprises. The first-level management of capital receipts and expenditures is conducive to increasing cash flow and settlement of stocks, improving the credibility of enterprises in banks, facilitating the unified allocation of funds of various branches and subsidiaries, improving the efficiency of use, and strengthening the supervision and management of subordinates and subsidiaries. risk. The fund management implements the internal simulation market, that is, the fund is used for compensation within the enterprise, and the financial department is the fund adjustment center, which also becomes the enterprise's effectiveness department.

,Tax Planning. China is one of the countries with the heaviest tax burden in the world. Taxation occupies a certain proportion in the cost of enterprises. How to carry out tax planning and legal tax avoidance is an important aspect for accountants to save costs and create benefits for enterprises. 1. Make full use of the new national fiscal and taxation policies, such as the domestic equipment investment credit policy, and offset the income tax with domestic equipment investment; 2. Actively apply to the finance and taxation department for the implementation of corporate income tax combined taxation, so that the profit and loss of each branch will be consolidated and adjusted before income tax. The purpose of tax saving; 3, the sales of affiliated enterprises changed to commissioned processing. The internal sales of affiliated companies have substantially increased the taxation of enterprises, and the tax planning has changed to the form of entrusted processing, which has greatly reduced corporate taxation.

Participate in management. Through cost accounting, accountants conduct real-time tracking and comparison, strengthen daily monitoring of costs, and play a significant role in reducing the cost of enterprises. Through the analysis of financial data and the mastery of professional knowledge and policies and regulations, it is effective for the development of enterprises. By formulating a comprehensive budget, clarifying the overall corporate objectives, and decomposing the budgets of various departments on the basis of this, improving the responsibility system assessment system, mobilizing the enthusiasm of the subsidiaries and branches, and promoting the rapid development of enterprises.

Fourth, some understanding of the benefits created by accounting staff

Improve the quality of the accounting staff. Since accounting personnel are one of the creators of corporate benefits, they play an extremely important role in business management. We must have a sense of responsibility and mission, improve our own quality, better serve the enterprise, and create more benefits for the enterprise. . 1. Professional knowledge. Constantly charge yourself, strengthen professional knowledge, strive to improve the level of professional titles, and at the same time continue to summarize in practice, through practice accumulation to enhance their business level; 2, team spirit. The strength of a person is limited. Only by improving and carrying forward the team spirit, improving the quality of the accounting staff as a whole, having a division of labor and restraint in the work, and working together to make the financial work better; 3. Communication and coordination. Financial work involves every department of the enterprise and needs communication and coordination. This requires the accounting personnel to improve communication and coordination skills, implement the financial system and financial management concepts in each department, and understand and support them so that the accounting staff can The ability to create benefits is fully utilized.

The attention and support of the company's leaders. Modern enterprise management should be centered on financial management. Only the company leaders attach great importance to and support, and accounting personnel can better exert their own capabilities, and financial management can be strengthened and implemented to achieve practical results. From another level, the company's leadership attaches importance to financial work, and also reflects that the company's leaders have the right financial management concept and can fully understand and support financial work.

, system and cultural construction. Financial management is a systematic project. It requires not only the financial staff to have good quality, but also the attention and support of the company's leaders, as well as the guarantee of the system. First of all, we must establish a sound financial management system and business operation procedures, and continue to innovate with the development of the enterprise; once again, we must organize and strengthen the institutional learning of all employees, promote corporate culture, and let all employees have financial management concepts. Open source and reduce expenditure, and strive to create benefits for enterprises!

V. Major problems in the company's financial accounting

At present, I think the company has the following problems in financial accounting:

1. The accounting treatment is not accurate.

2. Accounting documents are not standardized.

3. Accounting file organization is not standardized

Sixth, the harvest and experience of practice

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!

Accounting computerized internship report

First, the purpose of practice:

Accounting refers to the calculation, recording, and collection of relevant data of specific things, and processing into financial information useful 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.

Second, the practical content:

Accounting is a very practical subject. After a semester of professional study, after obtaining the accounting qualification certificate, under the belief that practice is the only criterion for testing truth, it is considered that only the theoretical knowledge learned in the book is applied to the actual accounting. In order to truly master this knowledge. In order to strengthen their understanding of the professional knowledge they have learned, and to cultivate practical hands-on ability, organically combine theory and practice to improve the skill level of accounting and financial management, and to pave the way for future accounting work.

During the practice, I mainly understand the use of the financial software system and the accounting process that the company is using, and do some simple accounting documents. In the course of preparing for the school and participating in the accounting qualification certificate in this semester, I have already got a preliminary understanding of the manual accounting process and accounting computerization. In order to better understand the overall process of accounting computerization in practical work, I fully utilized the one-week social practice to experience the difference between theory and practice.

The company uses Kingdee financial software, from the preparation of accounting vouchers to accounting, preparation of accounting statements, checkout are completed through financial software. I have carefully studied the formal and standard corporate accounting process, and really went from the textbook to the reality, carefully understood the entire process of the company's accounting work, and mastered the operation of Kingdee financial software. During practice, I tried to transform the theoretical knowledge I learned in school into practice, and try to combine theory with practice. In practice, I abide by the work discipline, not late, do not leave early, and earnestly complete the accounting work assigned by the leadership. In this internship, I not only deeply felt the importance of manual accounting to the use of accounting computerization for accounting work, but also let me know the necessity of accounting computerization. The following is my practice teacher to correct the mistakes.

Third, the internship experience:

1. The definition and characteristics of accounting computerization

Accounting computerization is an important part of modern economic management activities. It is a historical leap in accounting development. It is a process that replaces manual accounting, accounting, accounting, and analysis and utilization of accounting information. It is the need for management modernization and accounting reform and development. In recent years, the promotion and popularization of accounting computerization has greatly reduced the work intensity of financial personnel and improved the efficiency of work and quality of accounting. However, it cannot be ignored that it has a huge impact on the traditional form of accounting.

2. The significance of accounting computerization

Since computerized accounting is based on computer and data transmission and communication equipment as the core of the data processing system, it completes the collection of raw data, as well as a series of accounting work through recording, verification, classification, registration, calculation, summary, reporting, etc. In this process, the accountant only performs some auxiliary operations, that is, the accounting data can be input into the processing system with the specified requirements, and the computer can automatically complete the accounting data processing according to the pre-programmed program, and the final result— --- Financial report printed out. Accounting computerization integrates science and accounting theory and methods such as systems engineering and computer technology into one. Through the input, storage, calculation and output of monetary measurement information and other related information, it replaces manual operation with modern machine work to realize accounting work. The transformation of the way and the liberation of people provide the accounting information needed to plan and control the economic process.

The accounting computerization system frees accountants from the financial books, but does not fundamentally improve the quality of financial information. In addition, the system information processing is generally the automation of manual accounting functions, and the system structure is task-oriented and functional. This is sufficient to meet the accounting requirements, but it needs to be improved in the monitoring of business processes and integration with other systems. When a company is in crisis, it is always first reflected in the financial crisis, either lack of cash or lack of capital needed for ongoing operations. In this case, the ERP system that emerged in the 1990s became a new choice for enterprises.

V. Summary of practice:

Through this practice, I deeply realized that accounting computerization is a brand new page in the history of accounting. The application of electronic computers first brings about changes in data processing tools, and also brings changes in information carriers. After accounting computerization, it 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, standardization and generalization of accounting information and promotes the modernization of management. In this practice, I have not only cultivated my practical hands-on ability, but also added a new understanding of the actual financial work process. And fully aware of their own shortcomings. Accounting is a very cumbersome task, so it takes a lot of care and care in the actual operation. Don't be careless: be careless and upset. This practice has achieved the intended purpose. A large amount of accounting expertise combined with social knowledge has not only consolidated professional knowledge, but also learned social knowledge, which will greatly help my future employment. Through this summer social practice, I have a deep understanding of the accounting positions of bookkeeping. I have found a loophole in professional knowledge, and I am not sure about a lot of basic knowledge. I need to review it again. I have a practical understanding of the meticulousness and patience required by the personnel in the accounting position, and clearly define the direction in which they need to work hard. In the operation process of accounting practice, the accounting personnel of the enterprise have earnestly implemented the "Accounting Law" to further strengthen the guidance of financial basic work, standardize the preparation of accounting vouchers, strictly review the rationality and legitimacy of the original vouchers, and strengthen the custody of accounting files. jobs. Social practice is a challenge as well as an opportunity. Only a good grasp can reflect its significance. In this accounting practice, I can benefit from a lot of benefits. It laid the foundation for me to step into the society and pointed out the direction for my future employment.

Carnegie said: "Success has no skill at all. I have always tried my best to do my best. The great success will not happen overnight. We need to improve step by step." It is true that the short and fulfilling summer social practice ends like this. There are a lot of sweat, a lot of knowledge and skills, and a lot of memories.

Part 3: How to write an accounting internship report

In order to strengthen our understanding and mastery of the theoretical knowledge we learned, the school arranged a decentralized internship and field internships on accounting positions at the end of the first semester of junior year. Based on the school arrangement, the internship was successfully completed under the guidance of the teacher. After the New Year's Day, I went directly to Tangshan Iron and Steel Design and Research Institute Co., Ltd. for an internship. The company's office is located at No. 1 Jianhua West Road, Lubei District, Tangshan City. During the internship, the company first understands the overall situation of the company, then learns with the cashier, and finally with the accounting internship.

The purpose of the internship: combine the theoretical knowledge of the two and a half years of study with the actual operation to find out the gap and see how the problem should be dealt with. Summarize the inadequacies of the professional knowledge, not the solid place, find out the knowledge that needs to be re-consolidated, learn to communicate with colleagues, and how to do things in social work.

Internship content: First understand the company's development history and the setting of each institution, the company's scale, economic type, number of personnel, etc., do some work within its ability, help clean up the sanitation, do some logistics work; and then understand the company's cultural history, I met some colleagues, the company arranged a specific instructor; then looked at the finance staff in the Ministry of Finance, how the accounting staff did it, looked at the company's general ledger and the detailed accounts, accounting vouchers, original vouchers and the previous issue. Accounting statement: After that, I arranged to follow the company's cashier's study; finally, I followed the accounting internship to see how the accounting handled the business.

The experience of the internship: When I first arrived at the unit, I felt that my colleagues were very easygoing and very easy to get along with. I felt that the society was not as sinister as others said, and full of confidence in the society. The company's instructor gave me patience to explain the company's profile, scale, organization, staffing, etc., which made me realize that I can only understand the whole company from a general understanding. As for the specific details inside. Also can't figure it out. First, I have a general understanding of the company, and then I have some understanding of my job. I want to know the purpose of the company to set up the position, to achieve the expected results, in order to ensure the normal operation of the company.

When following the cashier's internship in the finance department, first understand the company's financial system, the state's regulations on cash on hand, and the procedures to be followed in order to receive and pay cash. I am very happy to see the cashier work. When the cashier receives the receipt of the receipt, the audit procedure is complete, then collect the money, double the cash, and then explain the amount to the payer, and put it in the currency. If you need to find change, you need to order it twice, then put a cash receipt on the original receipt, leave the accounting link, and hand over the other to the other party. Then prepare a cash receipt voucher and register the cash journal. This program, like our theory of learning at school, has to clarify responsibilities and handle business as required. In fact, it is very simple, but there is no actual operation, but we can do the same, have confidence in ourselves, believe that we can do well, give ourselves a chance to be more skilled and better than they do.

How to issue a check, invalid receipts, and how to process the wrong check. I also reviewed some details. I didn’t pay much attention to it before I learned it. I have to make mistakes in actual operation. I have to be confident in issuing checks and receipts. To be patient and not impetuous, accounting is actually a rather cumbersome job. See how we treat it. I personally like computing, like numbers, like to sort out a bunch of seemingly messy things, so I am accounting More and more interested, more and more like to do accounting.

When following the accounting internship, the accountant told me that the company complies with the regulations of enterprise accounting standards, mineral resources law, and safety production law. The company mainly focuses on metallurgical design and needs to abide by the policies and regulations of many countries. The company is more formal. When I first followed the accounting internship, the accountant was not very happy that I went to the internship. Maybe I was afraid that I would add to it, I couldn’t help her, and I would mess things up. Later, because of my patience, I handled the interpersonal relationship reasonably, and the accounting attitude eased. Let me see her handling the business, and also showed me the company's vouchers, original documents, as well as the ledger and general ledger, etc., let me summarize the difference between the theoretical and practical aspects of the cashier and the difference between the theoretical and practical aspects of accounting. . The theoretical knowledge is not very solid. There are many places that are very vague. I don’t know how to do it. I still need to look at what I have learned before. It’s not easy to take it deep into it. I have to work on it later and put it in practice. In the heart. Accounting teaches me how to communicate with people. I have to judge myself myself to decide how to do it. I can only rely on one person in society. That is myself. Don’t expect others to help you do something. See if you can help. What others do.

It is a pity that the issue of tax filing was not involved during the internship. If it is involved, it should be able to learn a lot of knowledge. After all, the previous accounting role simulation experiment did not involve too many tax issues, but in the company. For accounting, tax is a relatively important issue.

During the internship, I still learned a lot of social knowledge. I would like to thank the internship instructor, the company's cashier, the accounting care and help, and the instructor's careful teaching and patience.

Problems and suggestions found: In this internship work combining accounting theory with practice, we have indeed learned a lot of knowledge beyond books, let us summarize the accounting studies in these two and a half years, of course, we also found A lot of questions. If the cashier’s seemingly simple work is not careful or incompetent. The cashier's work is not difficult, but some steps must be followed. Sometimes the cashier omits a few steps in order to save trouble. This is also very common in the work. It will affect whether the responsibility sharing and business processing are smooth, if there is no impact. If you do that, you can improve efficiency. If there is any impact, you need to follow the step-by-step operation. Following the accounting internship, it is necessary to put forward a point. The employees of the company also represent the image of the company. People-oriented, in addition to doing their own work, we must also handle the relationship between colleagues and create a tight and warm working environment. The efficiency will be improved. It is also necessary to give a good impression to the interns and outsiders, which should be very beneficial to the smooth development of the company.

We have not yet stepped into the society. Many things, especially at work, have not been specifically dealt with. I don’t know if I will do well or can I successfully complete the task. This requires us to know enough about ourselves and have a deep understanding. Some jobs can directly say that I can do it, but I can do it well. However, if some work is not very good at the end, we must measure it objectively and see if it can be completed. We must not exaggerate Haikou and we must not underestimate our ability and bury ourselves. .

In summary, during the internship, the intended purpose was achieved. A large amount of accounting expertise combined with social knowledge not only consolidated professional knowledge, but also learned social knowledge, which is very helpful for our employment in the near future. Through this internship, I have a deep understanding of the positions of cashiers and accountants. I found a loophole in my professional knowledge. I am not very sure about a lot of basic knowledge and need to review and learn. Have patience and meticulous attention to the requirements of the accounting staff, and need to adjust to their impetuous minds, organize their mentality, and have a correct understanding and evaluation of themselves to understand what kind of work they are suitable for, and understand that they need to work hard. The direction. Learning to communicate with others requires certain skills. This internship laid the foundation for us to step into the society and pointed out the direction for our employment and job hunting.