[Boutique] Internship report of accounting profession

This article directory 1 Internship report for accounting majors 2 Internship report for accounting majors 3 Internship report for accounting majors Part 1: Internship report for accounting majors

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, from January 1 to 16, 2019. Based on the school arrangement, the internship was successfully completed under the guidance of Mr. Bian Lijie. After the New Year's Day in 2019, he 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.

Part 2: Internship report for accounting majors

I. Overview of the internship situation

Accounting is a work that focuses on practice. Therefore, the school arranged for us to enter the internship position in our last semester to understand the basic work of accounting. I spent nearly four months of internship at XXXX from February 2019 to June 2019. In the process, I learned a lot of knowledge that I couldn't learn from the school. I have a deeper understanding of the accounting profession and laid a solid foundation for my future development. The internships for these months are now summarized.

Second, the introduction of the internship unit

With more than 50 years of history, XXXX has developed into a national contractor-level enterprise for building construction projects, and has five professional engineering contracting qualifications such as steel structure, building intelligence, building decoration, fire protection facilities and prestressing. And international labor service management rights and foreign contracting rights. It is a multi-functional, diversified limited liability company that integrates building installation, foundation treatment, high-grade decoration, road and bridge, architectural design, construction supervision, real estate development, international engineering contracting, and labor export. The company has 10 civil engineering branches and pre-stress construction, equipment installation, ventilation and air conditioning, road and bridge, mechanical construction, automation control, waterproof, decoration and other professional branches. The annual construction capacity is more than 600 million yuan, and the annual completion area is more than 500,000 square meters. It is the leading enterprise in construction in the province. As always, XXXX pursues the quality policy of “using wisdom, sculpture era boutique”, and is willing to serve customers with the best construction period and the best quality.

Third, the internship process

Accounting is an experience-oriented profession. Work experience is the advantage of job hunting. In order to accumulate more work experience, after the efforts of the school and friends, I got a very rare internship opportunity in XXXX. During the internship, I will try to transform the theoretical knowledge I have learned in the school into practice, and try to combine theory with practice. During the internship, I strictly abide by the work discipline, do not be late, leave early, work hard to complete the leadership assignment, get the praise of the study leader and all the staff, and also found many of their shortcomings.

During the internship, I participated in the entire cashier's work in April, from the review of the original vouchers, the preparation of accounting vouchers, the posting of accounts to the preparation of accounting statements. I have carefully studied the proper and standard accounting process. I also carefully studied the "Company Law", "Tax Law" and "Accounting Law" in the teachings of the predecessors. I really went from the textbook to the reality, and returned from the abstract theory to the colorful real life. I have carefully understood the whole process of unit accounting work, carefully studied the accounting treatment methods of various economic businesses, and mastered the application of the company's financial software. During the internship, I took advantage of this rare opportunity to work hard, strictly demanding myself, and humbly ask the seniors of the Finance Department, regardless of their age, carefully study accounting theory, learn accounting laws, regulations and other knowledge, and use free time to study hard. Some relevant knowledge outside the textbook content has a certain grasp and specific understanding of practical accounting, including the following points:

Recognize various original documents

During the school study, the teacher once showed us some simulation versions of the original documents. After I arrived at the unit, I realized that I knew that the original documents we saw at the school were only rare. There were too many original documents we have never seen before. I have never heard of it and I don’t know their purpose. The first thing I have to do during these months of internship is to know the original credentials. This is the basis of all accounting work. Without such experience, we can't carry out future work, let alone develop in the company. Therefore, I listened carefully to the teachings of my predecessors, understood the company's method of filling in various original vouchers and its economic meaning. I will know how to deal with it later. This is the basis of my work after I started. I have to play well, and I can't be too hasty, learn slowly, ask for humility, learn the essence of my predecessors, and serve the company better in the future.

Fill in and review the original and accounting vouchers according to the economic business.

1. Original Voucher: Refers to the documentary record that directly records economic business, clarifies that economic responsibility has legal effect and serves as the original basis for accounting. Its main function is to prove the occurrence and completion of economic business. Fill in the original voucher as: the name of the original voucher, the date of the voucher, the serial number, the basic content of the economic business, and the unit. When signing the signature, it is necessary to carefully check whether the original certificate is filled correctly, and ensure that the content of the original certificate is consistent with the actual economic business. This is the basis for the preparation of accounting documents.

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

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

, register the ledger according to the accounting voucher and the attached original voucher.

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

Prepare a checklist based on the company’s personnel

The preparation and verification of payroll is an arduous task. It must not be sloppy at all. It must be ensured that the contents recorded on the payroll are corresponding to the actual situation of the company. In the process of checking, abnormal situations should be positively reflected to the leaders. In this case, the correctness of accounting information can be guaranteed.

According to the actual economic business of the company, the tax authorities shall file tax returns.

Paying taxes according to law is the obligation of every citizen.

At the beginning of each month, I have to file a tax return with the tax authorities. During the four-month internship, the company’s cashier taught me how to file tax returns with the tax authorities. First, you must fill in the company's operating income truthfully, and then calculate the tax that should be paid according to the tax law. It is said that it is so simple. In fact, the actual operation is not simple. The calculation of the tax must be correct. It must be calculated according to the provisions of the tax law. The tax rate cannot be used arbitrarily, the income is counted, and the expenditure is recorded. These are illegal. Acts are subject to legal sanctions. Therefore, every month when filing taxes and paying taxes, you must be careful and not make any mistakes.

Prepare bank balance adjustment table based on bank statement

Every month, you should go to the bank to retrieve the bank statement and check the bank deposit journal of the unit to check whether there is any outstanding account. If there is, prepare the bank balance adjustment table according to the situation, and check whether the adjusted balance is consistent. . If the adjusted balance is inconsistent, you should contact the bank as soon as possible to find out the reason and deal with it in time to ensure the bank deposit is accurate.

Reconciliation

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

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

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

The knowledge of textbooks is the most basic knowledge. No matter how the actual situation changes, the most basic ones can be changed. Nowadays, many students feel that the knowledge of class in school is not used and there is frustration, but I feel that if there is no book knowledge to pave the way, how can we cope with this ever-changing society?

Internship testimony

After this internship, although the time is very short. But what I have learned is that I have been hard to learn in college for three years. Just like 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, and they also tried to I am open-minded and ask for advice. To do a good job of interpersonal relationship is not limited to this department, but also to get along with other departments, such as the marketing department and other colleagues in the other departments, so that the efficiency of work will be higher, people say "healthy wealth" in our It is not unreasonable in daily work. And often chatting with seniors at work can not only relax the nerves, but also learn a lot of things outside of work, although in many cases we may not be able to meet, can know something about it, it is also the internship. The purpose is.

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!

Although the internship is over, in the next half month, we really have to go to work. Think about my three years of college life. There are many thoughts that remind me of me. In this spring season, accompanied by the harmonious spring breeze. Fly together, fly to the distance, chase my dreams

After this internship, I learned a lot, both in terms of professional knowledge and people, and benefited a lot. Thanks to my alma mater and XXXX for providing this internship opportunity.

Part 3: Internship report for accounting majors

Time flies like a gap, and in the twinkling of an eye, the three years of the university have flowed away from the fingers. The days when we are hiding in the ivory tower are just learning. It seems that we can adapt to this complex and changing society. Need, the theoretical knowledge that is usually learned in the textbook can be well combined with the actual work, and there are always doubts in my heart. With such a complicated mood, I started my internship tour at the company.

In fact, internship is also an experience that every college graduate must have. It enables us to understand society in practice and consolidate knowledge in practice. Internship is a test of the professional knowledge of every college graduate. It has taught us A lot of knowledge that can't be learned in class can not only broaden the horizon, but also increase the knowledge, and lay a solid foundation for us to further move into society in the future. It is also the first step in our work.

I. Internship purpose

Accounting is an accounting method for measuring, recording, calculating, analyzing, inspecting, forecasting, participating in decision-making and implementing supervision on the economic and business aspects of an accounting unit. It is also an economic management activity. important parts of. 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.

Second, the situation of the internship unit

------- The company is a product supplier specializing in enterprise information system consulting services. The company's product service areas involve enterprise computerized financial software, logistics supply chain, import and export management, production management, cost management, human resources. Management, multimedia teaching laboratory, website construction of enterprises and institutions. Now it is ------- Association-level enterprise----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- In 2008, it became a "core" partner of Kingdee Software, Shenzhou Digital, IBM, HP, Lenovo and other well-known domestic and foreign manufacturers.

The company pays attention to the cultivation of talents, builds a platform for talents to display and start businesses, and the company itself also increases opportunities for employees to promote and display their talents. The company implements humanized management, pays attention to the promotion of corporate culture and the improvement of personal qualities!

Third, the internship process

Internship is an experience that only knows what it is. Internship is also a challenge and an opportunity. Only with a good grasp can it reflect its significance.

Through this internship, I learned some of the accounting processes:

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

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

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

2. Register the journal according to the accounting documents.

3. Register the ledger according to the accounting voucher and the attached original voucher.

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

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

5. Compile the account summary table according to the accounting voucher.

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

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

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

7, reconciliation.

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

8. Prepare the current balance sheet and income statement based on the relevant content given;

The beginning of December is regarded as the beginning of the year, and this month is regarded as the accounting statement for the current year.

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

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

In fact, the knowledge of textbooks is the most basic knowledge. No matter how the actual situation changes, the most basic ones can be changed. Nowadays, many students feel that the knowledge of class in school is not used and there is frustration, but I feel that if there is no book knowledge to pave the way, how can we cope with this ever-changing society?

Internship is also learning, only continuous learning, in order to better adapt to society!

Fourth, internship sentiment

Internship for the accounting profession should be the practice of learning to integrate accounting knowledge! But the accounting study in my internship seems to be in a secondary position, and what I have learned seems to be how to live a real life!

The boss once said to me that there are four realms in life: one is to give people a job and be managed, the other is to be mixed with the management class, to manage people, the third is to start their own business, and the fourth is to truly expand their careers. Be the master of others! Yes, we are in the first class. We must work hard from now on to climb to the second class and continue to climb to the third or even the fourth. Nothing is impossible, nothing can't be done, as long as you work hard, there will be results! This is my biggest internship in the internship!

To be grateful, not only for parents, but also for teachers, leaders, companies, and other people who have a relationship with them. I used to say at school: I use school as my home, today I use school as my school. Rong, tomorrow, the school is proud of me! Now in the company, we must also take the company as our home. Only the real commitment to the construction of the company is the real work! Young people must have a sense of responsibility!

This period of internship has given me a deep feeling, as if I grew up at an early age, knowing more about being a person and doing things, truly understanding the meaning of learning, the preciousness of time, and the true meaning of life. Let me feel the burden on my shoulders more clearly, see my position, and see my life direction. This internship experience has benefited me for the rest of my life. Going to society, interpersonal relationships are sometimes more important than work ability. Good interpersonal relationships can bring success to our work, bring success and bring opportunities. It is possible to gain more in your work by treating everyone as a good teacher and friend at work.

The internship is not long, but it is a very important lesson for me to enter the society. It is a very important experience in my life. I will learn the wealth of adult life that I have learned from this experience, and use this pen well. Wealth creates greater wealth in life.

[Boutique] Internship report of accounting profession

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