[Boutique] Financial Accounting Internship Report

This article directory 1 financial accounting internship report 2 financial accounting internship report 3 financial accounting internship report part 1: financial accounting internship report

I. Internship purpose: understand the financial accounting operation process

Second, the internship content: the system understands the main business and process of financial accounting

Third, internship time: XX years. 3.1-4.30

Fourth, internship method: scattered internship, tutor counseling

V. Intern unit: xx Co., Ltd.

The two-month internship was over. During these two months, I successfully completed the internship work prescribed by the school and learned a lot of knowledge that I could not learn in class. The benefits are very important and the most important in this life. Experience. Now I will make a summary of this internship.

I was an intern in the finance department of a weaving company. Its full name is xx Co., Ltd., located in Jinjiang xxx, is a private enterprise. The company mainly produces all kinds of clothing cloth labels, webbing and various accessories products, and more is the trademark pattern of all kinds of shoes and clothes. Because they are all computerized, the company is small in size. There are 2 floors, one is the factory building, the second floor is the office, and there are 50 employees. The company takes the slogan of “the old market is not allowed, the new market is indispensable”, and “make an excuse for failure, find a method for success, work on the work of the day should be summarized, and work plan for tomorrow should be arranged”. , constantly explore and constantly strive to increase market share.

My position is accounting, because I haven't been familiar with all aspects of the business since I first arrived, so I arranged for me to take over the relatively simple internal account, so that the old accountant Xiao Zhang and the foreign accountant are well-off. The foreign account involves a relatively wide range of accounts, and the internal account is relatively simple. I am mainly responsible for the consolidation of accounting vouchers, the binding of accounting vouchers, the opening of value-added invoices, and the printing of file notices.

When I first arrived at the accounting department, my latest contact was accounting documents. Accounting vouchers are records that record the occurrence and completion of economic business matters, clarify economic responsibilities, and serve as a basis for accounting. One of the three characteristics of accounting is that it is based on vouchers. Therefore, filling in, obtaining and reviewing accounting vouchers is not only the beginning of accounting work, but also an important part of monitoring economic business matters. Accounting documents include original documents and accounting documents. Although both are accounting documents, they still have the following differences: 1 Different effects. The original voucher is the basis for filling in the accounting voucher; the accounting voucher is the basis for registering the accounting book. 2 The content is different. The original voucher indicates the occurrence or completion of economic business, which is the original data of accounting; the accounting voucher mainly determines the accounting entries. 3 Fillers are different. The original voucher is generally filled in by the business manager, and the accounting voucher is filled by the accountant.

After actually getting in touch with the accounting documents, I have to write down the names of all the business companies and their respective numbers, because the company internally refers to the company to replace the number with numbers, so as to be secret and convenient. After remembering the respective numbers, first check the original documents to make the cashier and my records consistent. This requires a single original certificate to be re-checked, all the documents are classified by month, and the documents for each business are listed. Finish it, staple it with a pushpin, and prepare for billing. When I first did it, I simply checked the summary based on the results of the documents. When I finished the presentation, I realized that this would not work. The check of the documents was based on each new calculation, the heavy calculation, the mechanical The calculation program, less patience will not work, each time the summary must be calculated several times, once the error is new. If you make a mistake, you can't just use a pen or use a rubber to wipe out the knot. Every step of the accounting system has strict requirements. For example, if the wrong number is to be crossed with a red pen, and then the chapter of the responsible person is covered, it can be invalidated. If you write the wrong summary column, you can use the blue stroke to draw the horizontal line and write the correct summary next to it. Usually we always think that the middle of the writing is good-looking, but the summary is not good. It must be written by the left without spaces. In order to prevent the summary column from being arbitrarily falsified. There are also strict requirements for the writing of numbers. The writing must be clear and clear, and you can't make it up. And when you are billing, you should be clear about each breakdown and the name of the general ledger. You can't write it in a random way, otherwise the total length of the loan can't be settled. Such a cumbersome program makes me dare not be sloppy. This is not a penalty when doing homework or an exam. This is related to a company's accounting, which is the basis for a company to develop a development plan in the future.

After checking the original voucher, it needs to be entered into the accounting directory according to the accounting voucher. I have two main books at hand, one for receivables and one for payables. The income of each business must indicate the company's full name, amount, and time. The receivables of the receivables are indicated by black pens, and the red pens are accepted. The accounts payable are the opposite. After all the verification is completed, it is bound to be bound into a book. Three holes are punched out at the same distance. The binding rope is passed through the middle hole with a thin wire. Do not pass the rope through all the holes. The two ends of the rope pass through the two holes respectively. The two lines on the line can be crossed and tightened. This is the three-pin method of accounting documents, which is very simple and very practical.

After all the accounts have been sorted out, it is necessary to write a monthly report. In the month of the month, each customer is arranged according to the number 1-40, and the amount and total amount of their monthly accounts are sorted out. The name is stamped with the official seal, in triplicate, one for the boss and one for the donation. Oneself left to the bottom. In this way, the finishing and binding of the accounting documents is completed.

My other task is to open a special VAT invoice, which is different from the VAT ordinary invoice. The difference between them is mainly whether the taxpayer who obtained the invoice can deduct the purchase tax amount according to the law. For special VAT invoices, the purchaser can use the deduction and deduction to declare the deductible input tax amount according to law, while the ordinary invoice cannot be deducted for the tax amount.

The specific process of VAT invoice processing:

1. The issuance of special VAT invoices

The issuance of special VAT invoices is carried out through the VAT invoicing system. After the taxpayer has been certified by the tax authorities and obtained the VAT general taxpayer qualification, the VAT anti-counterfeiting invoicing system can be installed. The anti-counterfeiting billing system consists of a gold tax card, a system software, an ic card and a card reader, a physical invoice, and a printer.

After the system is installed, the first step is to purchase the VAT invoice from the tax authority. At this time, you must bring the ic card. After the tax authority sells the invoice, the electronic information of the invoice will be read on the ic card, such as the invoice number, version, and invoice. The limit, etc., is consistent with the paper invoices purchased at the same time.

After purchasing the invoice, return to the enterprise and insert the ic card into the card invoicing system of the unit. At this time, the electronic information of the invoice will be read into the billing system.

After the invoice is issued, the invoice can be issued. At this time, it should be noted that the invoice issued by the system is compliant. Before printing the physical invoice, the number of the system invoice must be checked with the physical invoice number purchased from the tax authority. .

After the invoice is printed, the invoice special stamp is added to the invoice unit, and the invoice can be sent to the purchaser. If the invoice is wrong, it needs to be invalidated. At this time, when the physical invoice is invalidated, the system invoice should also be invalidated.

Sometimes due to sales return, discounts and discounts, etc., the invoice system needs to be issued, and the invoicing system provides this function. In this case, as long as the original blue invoice is entered, the corresponding red letter invoice can be issued. However, it should be noted that the sales return or discount and discount certificate issued by the purchaser to the tax bureau must be obtained before the issuance.

2. Certification of VAT input invoices.

The certification of the VAT invoice is carried out in the certification system of the tax authorities. After obtaining the VAT input invoice, the taxpayer can go to the tax authority to carry out the certification of the VAT invoice. The purpose of the certification is to confirm the authenticity of the VAT invoice, and only the certified invoice can be deducted. The process of certification is very simple. It only needs to prepare the invoice and get it to the national tax declaration hall. The tax staff will scan the invoice information into the system, and the system will automatically check the authenticity of the invoice. For areas where online certification is carried out, taxpayers can scan invoices through their scanners in their own units, and pass the data files to the tax authorities to complete the certification. The period of VAT invoice certification is three months from the date of invoicing, and the current invoice for the current month must be deducted in the current month.

3. Copy tax returns.

The tax return refers to the information submitted to the tax authorities by the invoice issued by the anti-counterfeiting billing system. This process is divided into two steps. The first step is to go through the tax collection process at the end of the month, and read the information of the special VAT invoice this month into the ic card. The second step is to get the ic card to the tax authority. The tax staff read the information of the ic card into the taxation system of the tax authorities, and the whole process was completed.

After taxation, the tax authorities ensured that all issued invoices were entered into the Golden Tax System. After the tax returns, the tax authorities ensured that all deductible invoices entered the Golden Tax System and could be automated by the system within the system. The comparison is made to ensure that the incoming invoices that still have a deduction are corresponding to the sales invoice.

4. Tax return

After completing the accounting work this month, after the completion of the tax return, the company can issue a tax return for this month's value-added tax. Under normal circumstances, the difference between the output tax and the input tax is the tax payable this month. The output tax is calculated based on the sales income and the applicable tax rate this month. This figure should be greater than or equal to the output tax in this month's tax collection. Because there may be unsold sales revenue, if it is less, the tax return will be problematic. The input tax amount shall not be greater than the input tax amount certified this month.

5, tax payment

After the VAT is declared, the tax authorities will issue a tax payment receipt, and the taxpayer can directly send the documents to their own bank, and the bank will transfer the funds. Of course, you can also go to the designated bank of the tax authority for cash payment.

In the process of teaching me to invoice, the old finances were negligent and did not issue orders in a timely manner, resulting in the return of the bills by the other company at the end of the month. In the next month, only the red-character bills could be opened, and the approval of the director was required. The procedures were very cumbersome. So the process is simple, but be careful, be sure to carefully check the password area. Otherwise, the toppings are ruined, and they are in trouble, and the boss’s face is not good.

"There is a glimpse of the end of the paper, and I know that this matter must be carried out." During the short internship, I deeply felt the superficiality of my knowledge and the lack of professional knowledge in practical use. The knowledge of textbooks is the most basic knowledge. No matter how the actual situation changes, the most basic ones can be changed. After this practice, although the time is very short. What I have learned is that I have a hard time understanding it in school for one semester. It is better than how to get along with colleagues. I believe that interpersonal relationship is a big problem that many college students have just stepped out of the society. So during the internship, I deliberately observed how the seniors got along with their colleagues and superiors. I am open-minded and ask for advice. To do a good job of interpersonal relationship is not limited to this department. It is better to get along with other departments, such as colleagues in the marketing department. The efficiency of work is high. People say that "healthy wealth" is in our daily life.

Part 2: Financial Accounting Internship Report

Internship time: July 10, XX, August 20, XX.

Internship Location: Tanxi Supply and Marketing Cooperative, Lichuan County, Fuzhou City, Jiangxi Province

Internship content: Initial contact with accounting work and business registration. Familiar with the accounting work process.

Once you have made the credentials, you will enter the accounting program. Although accounting seems to be a bit like what a primary school student will do, it is very difficult to repeat such a large amount of work without certain patience and care. Because an error is not simply painted with a pen or coated with a rubber plaque, every step of the accounting system has strict requirements. For example, if you write the wrong number, you should use the red pen to draw the horizontal line, and then cover the chapter of the responsible person to be invalid. If you write the wrong summary column, you can use the blue stroke to draw the horizontal line and write the correct summary next to it. Usually we always think that the middle of the writing is good-looking, but the summary is not good. It must be written by the left without spaces. In order to prevent the summary column from being arbitrarily falsified. There are also strict requirements for the writing of numbers. The writing must be clear and clear, and you can't make it up. And when you are billing, you should be clear about each breakdown and the name of the general ledger. You can't write it in a random way, otherwise the total length of the loan can't be settled. Such a cumbersome program makes me dare not be sloppy. This is not a penalty when doing homework or an exam. This is related to a company's accounting, which is the basis for a company to develop a development plan in the future.

All the accounts are good, and then the checkout will be completed. Each account page will be closed once and will be closed once a month. The so-called monthly clearing is the meaning. The most troublesome checkout is the fee and tax during the settlement period. However, according to the computer, the hand is sour, and if you don't pay attention, you will make mistakes. You have to check it two or three times. At the beginning, I mastered the calculation formula and thought that it was a trivial matter like a computer. But because of carelessness, I miscalculated a lot of data. Fortunately, my elders taught me to write data in pencil first, otherwise I really don’t know. The book was altered to look like it.

After basically understanding the whole process from making a bill to billing, it is necessary to carefully combine the knowledge of the book to summarize what it is like to do the manual work. The elders have to patiently explain to me the style and filling method of each bank bill and when to use this bill. After a basic understanding, it will be more convenient to learn.

In addition to doing my job as an accountant, I will learn from the cashier if I have time to spare. When someone mentions a cashier, they think that they are running a bank. In fact, running a bank is just one of the important tasks of a cashier. When chatting with the cashier, it was not easy to know that running the bank. In addition to knowing how to deal with the bank in every business, there is still a hardship. Think of the cold winter or the heat, who doesn't want to stay in the office to be comfortable, but the cashier should go to the bank every other day or two, it is not an easy task.

In addition to running bank tellers, it is also responsible for the daily cash bank, daily cash custody and expenses, as well as the opening of checks and operating tax control machines. Speaking of tax control machines or the promotion of accounting computerization in recent years, everything must be computerized. The tax control machine prints the invoice link, and the amount and the tax amount are separated into two columns, which are to be sorted together in the original voucher. In fact, its operation is not difficult, as long as you understand the operation of the office office software, it is easy to master it. However, the principle is not so simple to master. So I talked with the cashier about the use of the tax control machine in my spare time, learned the basic operation, and I will not be at a loss when I stepped into the job, because I didn’t mention this new machine in the school textbook. .

The internship of college students is a challenge as well as an opportunity. Only with a good grasp can it reflect its significance.

Below I will summarize the meaning of personal internship and the understanding of accounting work as follows:

First, as an accountant, you must have good professional quality, professional ethics and professional attitude in your work. As the core institution of modern enterprise management, the accounting department must have high quality requirements for its employees.

From the knowledge point of view, accounting work is a very professional work. Only the continuous learning can keep up with the pace of enterprise development. It must constantly enrich itself, master the latest accounting standards, tax rules, legal knowledge and economic research. dynamic. In this way, we can be proficient in the content of our work, make a correct judgment on the direction of development of the enterprise, and develop a good financial plan for the production and circulation of the enterprise, creating more wealth for the enterprise and society.

From the perspective of moral quality, the special nature of accounting work makes it accessible to a large amount of shared property. Therefore, as an accountant, you must grasp the scale of your own affairs. First, you must be self-disciplined, secondly threatening, tempting, and instructing others. We must be determined not to do it. Comrade Zhu Rongji once said "no fake accounts." These four words represent his requests and hopes for the entire accounting profession. How to save the lack of morality and raise the personal quality to a new level is a problem that every accounting person must work hard to think about. Only when the ethical quality of the accountants themselves is improved can they take every step of their careers. Only when the ethical quality of all accounting personnel is improved, the accounting industry can develop deeper and the advantages of the market economy can be better.

Second, as an accountant, you must have a rigorous work attitude. Accounting work is a very precise work, requiring accountants to accurately calculate each indicator, keeping in mind each tax law and using each formula correctly. Accounting is not an innovative work. It relies on one accurate and one accurate number to reflect the problem. Therefore, we must strengthen our sensitivity to numbers, and find problems in time to solve problems and make up for loopholes.

Third, as an accountant, you must have good interpersonal skills. The accounting department is the core department of enterprise management. It is necessary to collect accounting information for the next, and to report accounting information on the opposite side. It is necessary to cooperate with each other to sort out accounting information, and to have a good relationship with the public and government departments. When dealing with various personnel in various departments, we must pay attention to communication methods and coordinate the working relationship between each other. Work is important to have a correct attitude and good psychological quality. Remember one sentence is called the third level of the event, the lower three points of the person.

Part 3: Financial Accounting Internship Report

1. The teacher said that letting us go to the internship is to understand what the actual accounting process of the enterprise is. It is different from the training in the school and lays a solid foundation for future work.

This week, I really started to start the business. After reading the certificate for a week, I basically understood the basic business of the company. My sister said that what I am missing now is the actual operation, so she will give me the original certificate and let me do it. The entry, the company implements computerization, using UF software, the same software as school, this I have an advantage, at least I don't have to spend time to learn software application, but there are different places, that is, no school It’s so troublesome.

My sister gave me the original certificate and asked me to make an entry. This can make me sad. Although I have seen a lot of vouchers before, I really can’t do it when I actually do it. This is called high-handedness, and The software is also very uncomfortable to use. It is strange that I have learned it in school, but it still doesn't work. My sister doesn't say anything. It just means that I can ask him if I don't know. Actually, I don't. It will be much more, like the initial bill, I usually see it as the accounts receivable and payable, but many of the certificates are classified as other payables. I always don’t know. What are the payment and what are the current payment, my sister said that this is generally seen, but I am not very familiar with the company's suppliers and customers. There is also a debit credit notice and settlement. I will never do these original export voucher. I have read it before I read the entry, but I still don't understand it, so I still can't do it. There are still a lot of amortization expenses, sea freight, and social security fees.

These have made me deeply feel my own deficiencies, and there are really many things to learn. So I really need to work hard to adapt to the environment and work hard to learn.

2. This is the fourth week of my internship here. Time flies so fast, so soon after a month has passed, the fastest in the world is only time. This sentence is not wrong.

What have you done this week? In fact, I have already finished the last month's vouchers, so I am more relaxed this week. My sister gave me a task that she said is easier, I said before the company. The vouchers that started this year have not been bound, because the warehousing receipts have not been sorted or numbered, so the task that my sister gave me is to sort out the receipts and vouchers from January to March and attach them to the back of the vouchers, and then bind the vouchers. There is also the printing of detailed accounts. After March, because the warehouse account is still not closed, it is not necessary to edit it.

In fact, at the beginning, I also felt that this work was very easy. It was not a brainpower, it was physical strength. I thought that I could get it in a very fast day. As a result, I organized it for two or three days. The sales, processing, purchase, and processing recovery occurred too frequently.

After all the receipts and vouchers have been sorted out, they are the binding vouchers. In fact, it is a big problem for me to organize the vouchers. Before I was in school, I always thought that the enterprises would be computerized in the future. Account, but also does not need to bind the vouchers, I did not expect the vouchers still have to be printed out.

But the machine that was bound is the same as in our school. I think that the printed voucher and the detailed account book are very different from what we did by hand. This is a lot of beautiful and refreshing. No wonder the teacher even asked us to print the internship report, which is really beautiful.

3. This week, Shaoxing entered a state of full-temperature high-temperature warning, and the temperature was too high to stand. It was like walking in the street during the day. At this time, I was deeply impressed with the hard work of the work. Because the accountant wants to run the IRS, the cashier wants to run the bank, the main point is that there is no car, you have to take the bus yourself.

The biggest gain of the week should be that the accountant ran a trip to the State Administration of Taxation to report the export tax rebate. There were many people who found that they had a thick stack of export tax refund invoices. The national tax collectors were all wearing uniforms. Just holding those invoices and trying hard, the rigorous work attitude makes me feel a sense of tension.

Then, the bank accepted the bank acceptance bill with the cashier, and the boss said that he would open ten three-month acceptance of 50,000 yuan due for three months, six six-month acceptance of 50,000 yuan due for six months, and the acceptance of six months was open. What is the meaning of the opening, the exposure is only need to pay half of the deposit, we take the purchase and sales contract to the Shaoxing Bank Xijiao branch to pay the deposit for pledge, and then to the Chengxi branch to open the acceptance, this is a pledge procedure In particular, after completing the acceptance, the acceptance agreement number is generated, and the financial chapter legal person chapter is struck. It is also necessary to get the building down to the salesperson to punch the bank chapter, check and pay the handling fee. There are a lot of files on the upstairs that need to be stamped. Throughout the afternoon, I knocked on the official seal, the financial chapter, and the corporate chapter was sour.

In my spare time, I chatted with the staff of the bank. I accidentally knew that they had only a net salary of more than 700 a month, and they were still official workers. They had to pay a tax of 25 percent, and in all aspects of the bank. They were all very strict, but the welfare was still very good. It was very strange at that time. Moreover, the pressure in the hall is also very large. Every month, skills training and system training are required. I really don’t understand why, why do everyone have to squeeze their heads and squeeze into the bank? It is said that the bank has the highest divorce rate.