[Boutique] Accounting Internship Report Format

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

The requirements are clear, the arguments are detailed, the order is clear, the text is concise, the format is standardized, and it has distinct pertinence and innovation. The number of positive characters is generally not less than 2000 words.

Content outline

Foreword

First, the purpose of the internship

Second, the internship time

Third, the internship location

4. Internship units and departments, production work, management and requirements for employees

V. Internship content: Internship projects, procedures, methods, calculation results and schematic diagrams are written item by item according to the internship order;

6. Internship summary: In the internship, use the knowledge learned to analyze and solve the problem, the experience of the internship, opinions and suggestions

7. Suggestions on the teaching internship work in the alma mater

format

The title should be accurate and concise, and can summarize the main points of the article. Generally, it should not exceed 20 Chinese characters. If necessary, add subtitles. Non-publicly known abbreviations, characters, codes, and structural formulas and formulas should be avoided in the title.

The hierarchical title of the text should be short and clear. Do not exceed 15 words, no punctuation, and the division and numbering of the text will always use the "1, 1." order.

Body content: font type - Song style; size - small four; 1.5 times line spacing.

Left and right margins: automatic

The form should use a three-line form, and the auxiliary line can be added appropriately.

The illustrations should be made by computer, and the illustrations and figure names should be indicated below the illustrations. The photo should have a clear theme, a clear level, a good contrast, and a proper cut.

Part 2: Accounting Internship Report

The two-month internship was over. During the two months of internships, I learned a lot of knowledge that I couldn’t learn in class, and I benefited a lot. The following is a summary of my graduation internship report.

With the rapid development of the market economy, accounting has become an important part of the company. This has created an unprecedented opportunity for our accounting profession, and it has also brought us new challenges. As a college student who has just left the school, improve her own quality, enhance professional skills and be able to translate knowledge in her textbooks into her own. The ability has become my current urgent task. Accounting internship is the first stage I walked into the society from the university campus. In order to turn the professional knowledge, basic theory, basic methods and structural system of accounting into their own professional qualities, avoid paper talk. Therefore, I chose to work in Wuhan Guoxinda Financial Consulting Co., Ltd. to lay a solid foundation for moving to work.

The company I interned was Wuhan Guoxinda Financial Consulting Co., Ltd., which was approved by the Hanyang District Finance Bureau and obtained the qualification of “Accounting Permit” to undertake agency accounting, agency tax reporting, tax planning, internal audit, and financial consulting. A professional accounting service company that integrates business with corporate affairs agents. Our company pays attention to the construction of soft and hard body, has all kinds of necessary office facilities, uses genuine financial software to provide services for customers, and fully implements accounting computerization. The company has established a standardized agency contract and a strict management system, and engages in agency bookkeeping and tax return service in accordance with the "Accounting Law", "Tax Collection Management Law", and the Ministry of Finance "Activity Accounting Management Measures", etc. Account. To grasp the fiscal and taxation policies for customers, help enterprises to do a reasonable tax planning, avoid financial risks, and legitimate and legitimate enterprises seek the greatest economic benefits and promote the development of enterprises.

What I have learned is the accounting treatment for the company's VAT general taxpayers, small-scale taxpayers, self-employed general taxpayers and small-scale taxpayers, as well as providing monthly tax filing, tax filing, tax payment services, and accounting consulting as well as some Agency business.

For modern enterprises, accounting work is an important management system, which is to serve the business objectives of the company. Therefore, it can be considered that achieving the business objectives of the enterprise is the fundamental goal of corporate accounting. With this goal in mind, I started a purposeful internship at my internship company. Prior to this, I seriously studied the "Accounting Law" and the "Enterprise Accounting Standards" and the "General Principles of Corporate Finance" promulgated by the Ministry of Finance as a new industrial accounting system and financial system for transition, because these university regulations are in the process of reforming the accounting system in China. A major move.

Through this internship, I have a deeper understanding of accounting work:

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.

On February 22, 2019, I came to the company with excitement and saw that my colleagues were busy doing things, and the atmosphere was very good. On the first day, we understand the basic situation of the company. At the end of the month, the company first calls the customer to collect the original voucher, and informs the general taxpayer to deduct the invoice from the tax invoice before the end of the month. Certification, the month of the month must be deducted, the uncertified invoice is valid from the billing date to 180 days. Then according to the local tax regulations, the time limit for tax collection.

Invoice information that has been issued is copied into the Golden Tax Card and carries the Golden Tax Card to the Internal Revenue Service. Finally, before the 15th, the national tax and the local tax were reported, and then the accounting process began.

After almost 2 months of study, I basically learned the whole process of the company. First of all, when we get the original documents from the customer, we start to paste the original documents, and there are many techniques for attaching the original documents. How to put them on the look and neat, and wait until the time after the accounting voucher is beautiful. Since our company uses the speed up financial software, the next step is to do the accounting on the computer. After the account is completed, we can view the ledger and the general ledger, and then directly generate the balance sheet and the income statement through the speed.

First, the internship accounting process:

About the voucher sorting: We first obtain the real and legal documents from the customer. The voucher must be the relevant income and expenses incurred for the production and operation. The obtained documents must meet the requirements of the accounting law, and then we will use these documents. Sort, collect, organize and paste.

Regarding the declaration of taxation: We carry out the voucher entry review by affixing a good original voucher, and then carry out the closing and closing of the voucher and record it. Through income, we can fill in the VAT and local tax payable this month. It is divided into approved collection and audit collection, and the tax return is truthfully filled according to the basic conditions of the company. The tax of the previous month must be reported and the tax paid before the 15th of each month. For the general taxpayer, the taxpayer should be notified to the national tax for taxation every month, or the input tax receipt must also go to the national tax to be certified to deduct the output tax. Use these data to fill out the general taxpayer declaration form.

About other business services: Through this period of study, I have learned the requirements and procedures for handling general taxpayers, and the general taxpayers need to comply with the relevant provisions of the tax law. To handle the general taxpayer to purchase the Golden Tax Card, the issuance of the Golden Tax Card, the process and the required documents. Every year, the taxpayer must conduct an annual industrial and commercial inspection of the tax registration certificate, and the annual inspection should be completed by June 30.

About individuals: There are also companies that should focus on communication and communication between colleagues and customers. We must manage our mouths as accountants, and we must not disclose the trade secrets of our customers. In the company, we must follow the company's system and regulations, obey the company's management, and better serve others.

Second, the reform of accounting practice work:

As an important part of national economic management, accounting management will play an increasingly important role in social and economic development. With the advent of the era of knowledge economy and changes in management methods, the focus of accounting work should evolve from information processing to analysis, judgment and application of knowledge and information. Reform of accounting practice is imperative.

1. Constantly expand the scope of accounting profession. In the era of knowledge economy, the basic point of accounting work is not only to satisfy the information of the past, but to focus on information control and future prediction. In addition to traditional corporate accounting, financial management, business planning, financial control system design, investment decisions, etc. should become an important professional scope. Therefore, accounting practitioners should continue to broaden their horizons, extend and transform the functions of accounting work, and give full play to the role of accounting in the era of knowledge economy.

2. Constantly update the accounting knowledge system. In the era of knowledge economy, the organizational structure of enterprises will undergo major changes; its tax laws are constantly updated and improved; the flexible working system based on the fruits of work will become a universal working hour system; enterprises are paying more and more attention to human resources and Human investment, employees also want to invest their own intellectual property in the enterprise; more energy will be placed on the research of new products. In addition, the links between the various economic sectors are closer, and the “tentacles” of economic operations also extend to other fields outside the economic sector, such as politics, culture, environment, etc. In recent years, green accounting, behavior accounting, etc. The clue of the trend. Therefore, accounting practitioners should adapt to social changes and continuously grow and update knowledge.

3. Constantly popularize and apply in-depth information technology. In the era of knowledge economy, the collection, analysis and processing of financial information, capital raising, scheduling and input, and the key processes of product design, processing and manufacturing must rely on sound information technology to proceed smoothly, along with economic information. With the emergence of accounting, accounting software has become more and more widely used, and its accounting software has replaced the old-fashioned manual mode, making accounting processing data accurate, simplistic, and international. The tax control is becoming more and more rigorous, and the software system has become an indispensable bridge. The international Internet and intranet have become common tools for accountants, and the manual processing has reached a time when non-transformation is impossible. The continuous popularization and in-depth application of information technology in accounting, as well as the continuous acceleration of its own technology and knowledge update, will further increase the requirements for accounting career development and the knowledge structure of accounting personnel.

Third, the internship experience

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

Second, as an accountant must have a rigorous work attitude. Accounting work is a very precise job, 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 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.

4. As a newcomer who is about to work or has just entered the society, I also want to note that the following are the characteristics and accumulation of accounting that I have not learned in many books I have learned through this accounting internship, and many reasons outside the topic.

5. In the era of knowledge economy, accounting education cultivates high-quality “generalists”. Teachers not only teach professional knowledge, but more importantly, create a favorable learning and living atmosphere for students, and build a sound knowledge structure. And the ability structure, broaden the knowledge background and the principle of the ability to base, let students learn to "be a person, do things, do learning." If a person does not study for one or two months, he will fall behind, and the accountants will continue to return to education. It is precisely necessary to make a proper interpretation of this. In the era of knowledge economy, knowledge will continue to innovate, “no innovation, it will perish”. As far as accounting education is concerned, on the one hand, it requires talents to be trained to have independent thinking ability, ability to analyze and solve problems, self-awareness and evaluation. Ability, etc.; on the other hand, it is necessary to constantly recharge itself, to have a more solid theoretical knowledge, to believe that knowledge can bring wealth, bring opportunities, and focus on the dynamics of knowledge renewal.

Graduation internship is the most important practice after the completion of the whole course of the university. It is also the first stage for our college students to leave the campus and a bridge to say goodbye to the role of students. What I have learned at school is always theoretical knowledge. Can we apply the knowledge we have learned to life and work is the basic embodiment of whether we can adapt to society. If we can't apply the theoretical knowledge ingeniously, then we can learn the best of it.

Through graduation internship, students are more directly exposed to the enterprise, further understand the actual situation of the enterprise, comprehensively and profoundly understand the actual operation process of enterprise accounting, familiar with and master the accounting operation rules of enterprises under the market economy conditions, especially the basic laws of enterprise marketing work; Problems in the operation and activities of enterprises and difficult problems in reform, and through the writing of internship reports, students learn to apply the knowledge they have acquired, improve their ability to analyze and solve market marketing problems, and prepare for writing internship reports. During the two-month internship, I was in my internship unit, and I learned and studied some of the major accounting problems and problems of the company. I have made the above report. This internship is an important milestone in my university life, and its gains and significance can be seen. First of all, I can apply what I have learned to practical work. Theory and practice are inseparable. In practice, my knowledge has been consolidated and my teaching ability has been exercised. Secondly, this internship has broadened my experience. Vision has made me understand the current corporate accounting, work and life, and I have further mastered the application of accounting entries, accounting, and accounting statements. In addition, I also made many friends and brothers, and we communicated with each other. ,mutual improvement. Because I know that only by getting in touch with them will you know more about the essence, experience and methods of accounting work. To lay a solid foundation for us to further move into society in the future.

The above is my graduation internship report. In this social practice, I understood a lot of things and also changed a lot of problems. I know that it is not easy to make money, the hard work, and the complexity of society. After all, the school is too simple. In order to adapt to the society, we must continue to learn, constantly improve ourselves, exercise ourselves in practice, and make ourselves invincible in the fierce competition!

Part 3: 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.