[Boutique] Accounting Graduate Internship Report

This article directory 1 accounting graduates internship report 2 accounting graduates internship report 3 accounting graduates internship report Part 1: Accounting graduates 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, 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.

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 2: Accounting Graduate Internship Report

Internship is a test of the professional knowledge of every college graduate. It allows us to learn a lot of knowledge that we can't learn at all in the classroom. It not only broadens our horizons, but also increases our knowledge and lays a solid foundation for us to move further into society. The foundation is also the first step in our journey to 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 highly applicable discipline and an important economic management work, accounting profession 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. After four years of university study and life, through the study of "Accounting Principles", "Intermediate Financial Accounting", "Advanced Financial Accounting", "Management Accounting", "Cost Accounting" and "Accounting Theory", it can be said that I already have a certain understanding of accounting, but these seem to be just on paper. If these theoretically strong things are used in practice, then I think I will definitely be unable to start and know nothing. Therefore, under the conviction that "practice is the only criterion for testing truth", I believe that only by applying the theoretical knowledge learned from books to practical accounting practices can we truly master this scientific knowledge. Therefore, as an accounting major, I was fortunate enough to participate in a professional internship for nearly one month during the winter vacation in 2019.

Second, the situation of the internship unit

As soon as I graduated, all kinds of thoughts are condensed in my heart. Naturally, I think that it is the first thing to find a good job, but because of the special nature of our profession, accounting - a practical and highly operational subject, if not practical Hands-on exercises, but only by the theoretical things in the book to engage in the accounting industry, then you will be very uncomfortable with the work, so that unexpected errors occur in the work. Fortunately, I came to the airport commerce company, I want to show my professional hands and feet here, and develop my professional mind.

Third, the main process of internship

When I first came, I was very embarrassed, and I was so nervous that I couldn’t speak a word. I made a report on my university life and study in an ambiguous way. My manager and I knew this. The manager is Pan. At this time, Manager Pan made a phone call and asked a person in charge of the Finance Section to come. I was sitting in the manager's office waiting. After a while, a middle-aged man came, and the manager said that this is the accountant of the company's finance department. You will follow him later. I quickly got up, shook hands with him, and said some of my internships. Li accountant nodded and smiled and said, "Do it well!" In this way, my internship began.

On January 4th, XX, I went to work on the first day. I felt that my heart was not fresh and I felt fresh and nervous. What's new is that you can get in touch with a lot of things that you can't see or learn at school. If you are nervous, you will be criticized if you don't do a good job. I am very kind to me. He first patiently introduced me to the company's basic business, the setting of accounting subjects, and the specific accounting contents of various subjects. Then I explained to me some basic knowledge essentials for the accountants to be employed, and the difficulties I raised. Confused, he has a question and answer, especially the basic operations of accounting, he has given careful guidance, to say something, I really appreciate his teaching to me. When I first came into contact with society, it was my luck to meet such a master. Although the internship is not as busy as a formal job, so tired, but I really integrate myself into the work, so I feel that I am very fulfilled and feel that the harvest is not small. With his help, I quickly adapted to the working environment here, and began to try to do something independently. The first day was familiar with the basic situation of the company. The next day, I came to the unit early according to the time of going to work. First, clean the floor, table and chairs in the office, then wipe the glass again. The first job was completed, and I was satisfied with giving myself a smile.

Li accountant also came to the office on time. He told me that today I mainly browsed the company's previous documents. Get familiar with the company's main business. In the process of organizing the materials, I saw a variety of original vouchers, which I did not see in school, as well as many bank statements and contracts. In a few days, they came over to audit, mainly to check our accounting process to see if there are loopholes. At the beginning of each month, I have to go to the tax authorities to file tax returns. I will first learn from the accountants how to fill out the tax return. I have studied tax laws in school, and I am familiar with the turnover tax. Basically, I have the same knowledge as the school, so I get started quickly and I am very skilled in operation. After an internship for a while, I began to get in touch with how to fill in the credentials of each business based on the original credentials. Like other commercial trading companies, we also do retail business. Then there is a very similar place in the processing of accounting. We use the method of selling the difference rate, and calculate the cost according to the selling price. Finally, calculate the product's invoicing spread rate, carry forward the cost, and calculate the profit for each accounting period.

In the few days of the New Year, the company’s main thing is to deal with the end of the year and the benefits. Every employee’s face is filled with a smile. It must be caused by the joy of paying wages! On the eighth day of the year, the company went to work normally, and I was also As a prospective employee, I will continue to work in my job. With some of the previous contacts, I feel comfortable with the operation again. My humility learning has been recognized by the company. For the company's financial credentials, I can basically grasp the tax report. Finally, the financial manager gave me a course on the basic business quality of financial personnel. As a financial officer, the most basic requirement is ethical issues. Don't make false accounts. Keep your own integrity. Don't be hot at any time. Young friends who have just stepped into accounting work must have a good attitude from the beginning to face our daily work.

Fourth, the internship thinks, feels

During the internship, I learned a lot of business knowledge and improved my understanding of accounting work. Here are my thoughts and experiences during the implementation period. Traditional accounting mainly confirms and measures the past and present transactions and events of the enterprise. Accounting results are the main basis for clear responsibility and decision-making. It is highly valued by internal and external stakeholders and in accordance with accounting standards. External report. Generally speaking, the accounting treatment of these transactions and events is often based on actual evidence, and has strong verifiability. The accounting results are determined, and the accounting results are consistent with business activities. Of course, the necessary judgments and estimates are allowed in the accounting process, but there are not many transactions and matters that need to be judged and estimated. With the complication of economic activities, the risks faced by enterprises are gradually increasing. Accounting information users are paying more and more attention to the future development prospects of enterprises, and require accounting personnel to provide data related to future information, so as to promote the further development of accounting functions. In addition to the basic functions, it leads to advance prediction and decision-making direction, and thus puts higher requirements on the judgment ability of accounting personnel.

1. Reasons for accounting judgment

The existence of accounting judgment is determined by the ambiguity of economic activity itself and the uncertainty of future results. The theoretical and technical defects of accounting itself are also the reasons for the existence of accounting judgment.

1.1 Certain accounting transactions and events are ambiguous and the results are uncertain.

After the accounting function is extended to future predictions and decisions, it is necessary to take appropriate accounting policies for existing transactions and events, and reasonably disclose the accounting results. However, the substance of transactions and events is difficult to recognize under certain conditions, and it is difficult to determine the final result. Because there are many possibilities for the outcome of future transactions and events, the results are somewhat different depending on the different conditions that are unlikely to exist in the future. For example, contingent events, the judgment of existing conditions and the attitude of future risk, the inference may be the opposite. In addition, the description of objective things is sometimes ambiguous. For example, the confirmation of income is easy to judge in form, but in terms of its economic essence, it needs to consider many aspects such as risk transfer and value realization. It is only given some judgment criteria, and does not give the number of non-limits. Whether these standards can be used correctly is closely related to the judgment of accounting personnel. Although the judgment of accounting personnel is not absolutely correct, the disclosed accounting information often becomes the reference for decision-making at different levels. In the public's concept, accounting is an internal professional, with strong professional judgment ability, and has an advantage over the outside world in terms of information possession, so the accounting judgment result is relatively accurate. Although accounting personnel cannot describe economic activities with absolutely accurate and objective figures, after correct judgment, they can achieve substantial economic content that is roughly in line with the transaction.

1.2 Accounting premise is a reasonable assumption of the existence of accounting conditions, easy for accounting operations, but has its own limitations. The accounting subject hypothesis is to solve the problem of accounting personnel for whom. In the simple enterprise form, the boundaries between accounting entities are clear, but after the mergers, acquisitions, and holdings of enterprises, the accounting entities begin to be uncertain. For example, when an enterprise group prepares consolidated financial statements, the accounting entities are inclusive of which controlled enterprises are not unique. The premise of monetary measurement makes accounting reflect the economic activities of enterprises in a stable currency and is comprehensive. The advantage of easy comparison. But money as a measure also has its limitations. Many accounting information is critical to the decision, but not in currency. Like the human resources of the enterprise, the external environment, the geographical location, the management level of the management personnel, and so on. Furthermore, the currency measurement requires a stable currency value. In the case of a relatively large price change, the accounting information disclosed externally is inevitably objective, and the accounting personnel must judge and adjust the original accounting information. The premise of the camp assumes that the company can continue for a long time, but in the event of termination, the accounting policies related to it will be interrupted, affecting the changes of various accounting elements, and how to disclose the operating conditions requires accounting personnel to make reasonable judgments. The accounting premise premise divides the continuing business enterprise into different accounting periods. This kind of staging makes the inter-period business reflect at the end of the period and must be reasonably estimated.

1.3 Accounting principles are the rules that should be followed in the accounting process.

This kind of rule is different from mathematical laws and formulas, and its authority is determined by people's acceptance. Even the widely accepted accounting principles have non-objective factors, because accounting principles are instructive for the accounting business, and the specific links are necessarily dependent on the judgment of accounting personnel. The historical cost principle is an accounting principle related to the premise of monetary measurement. It accounts for past transactions and events at actual cost, and is highly verifiable. However, accounting methods based on historical costs are not absolutely objective. Taking the depreciation of fixed assets as an example, in order to account for the value of transfer and loss of fixed assets due to physical and technical factors, various methods of depreciation are specified in the accounting. Among the factors affecting the depreciation amount, only the original value of the fixed assets is the book value, and the remaining depreciation years and estimated residual values ​​are judgments for the future. What's more, when companies determine whether to adopt accelerated depreciation or straight-line depreciation policies, they need more correct judgment from professionals.

1.4 The emergence of new accounting concepts has put forward higher requirements for accounting judgments.

The arrival of the knowledge economy has affected accounting concepts, the historical cost principle has been challenged, and fair value has been concerned. In the financial sector, the information provided by the historical cost principle has been unable to accommodate the needs of new transactions and events. After the emergence of new concepts such as fair value, accounting personnel are required to substantially increase the relevance of accounting information, rather than the formal accuracy.

2. Accounting judgment on the requirements of accounting personnel

As mentioned earlier, accounting judgments are inevitable. With the emergence of new transactions and events, the judgment of accounting personnel will be higher and higher. The accounting environment in the future will put accounting personnel in a dilemma: on the one hand, transactions and matters are becoming more and more complex, and changes are becoming more frequent, making it difficult to fully and objectively disclose; on the other hand, the public has become more and more aware of accounting responsibility. , requiring accounting information to be clear, accurate, and relevant. In this state, accountants must improve their judgment and adapt to the accounting requirements of complex economic activities. 2.1 Improve their professional competence and professional ethics. Professional competency requires accountants to have a corresponding theoretical level. At the same time, they should have rich practical work experience. They should be able to predict the new transactions and issues in both theory and practice. The published accounting examples should be timely. grasp. Moral quality is also very important. Under the conditions of accounting judgment, the faults of accounting personnel generally do not appear as numerical errors on the books, but reflect the improper use of accounting policies. As the space for accounting judgment becomes wider and wider, the concealment of accounting fraud becomes stronger and stronger. The behavioral orientation of accountants is influenced by their economic interests and will cause misconduct, and such behavior is not easy to detect. Therefore, accountants should have a higher professional ethics and regulate their behavior in accordance with accounting rules. Moreover, the public will also be liable to the law for accounting fraud.

2.2 Respect objective reality and avoid subjective assumptions.

The results of accounting judgments can influence the behavior of decision makers and should reflect the nature of economic activities as much as possible. Accounting personnel should use objective factors as the basis for accounting judgment and avoid being influenced by their own subjective attitudes. When conditions are met, sampling statistics should be used to improve the accuracy of judgment. Of course, the principle of objectivity is not completely exempt from errors, but requires that the judgment error of accounting personnel should be as small as possible within an acceptable range.

2.3 Be cautious.

The users of accounting information are multi-level, and each level is chasing specific economic interests. Under the control of self-interest, the attitude towards accounting information is not completely consistent. Internal managers tend to be optimistic. In order to establish a good corporate image and absorb investment, managers will overestimate the future earnings of the company and underestimate the risk of cash. External investors and creditors often require accurate and sound accounting judgments for financial security reasons. Obviously, blind optimism ignores the future of capital. In the long run, it will increase the financial risks of enterprises, and the impact on enterprises may be fatal. Accounting judgment should be rational and cautious and adopt a sound strategy. This strategy is an objective reflection of economic activity, not blind pessimism.

2.4 Follow the principles of full disclosure and importance.

Part 3: Accounting Graduate Internship Report

1 Internship purpose

Social practice is a comprehensive training of the students' theoretical knowledge in accordance with the requirements of professional teaching. The purpose is to let students contact the society, strengthen students' understanding of the society, train and train students to understand, observe the society and analyze and solve problems. The ability to improve the professional skills of students so that they can be quickly integrated into the work. In March 2019, I conducted accounting practice at the Second Engineering Office of Longjian Road and Bridge Co., Ltd.

2 Introduction to the internship unit

Longjian Road and Bridge Co., Ltd. is a listed company that Heilongjiang Provincial Highway and Bridge Construction Group Co., Ltd. implemented a major asset restructuring of Beiman Special Steel Co., Ltd. and renamed it. The main business of Longjian Co., Ltd. is highway engineering construction. It has special qualifications for highway engineering construction and special qualifications for foreign operations. The annual production capacity is 3 billion yuan. The company has 6,759 employees, 11 subsidiaries and branches, and 7 domestic and foreign operating agencies and more than 100 project departments. There are 3,239 professional and technical personnel of various types, including 2,270 high- and mid-level professional and technical personnel. The company's total assets are 1.878 billion yuan, net assets are 640 million yuan, with more than 2,000 sets of various types of machinery and equipment, of which more than 80% are imported equipment, and the level of black and white pavement machinery equipment has reached the international advanced level.

3 Internship content

3.1 Introduction to Internships

I am responsible for the accounting work of the company at work. I am very fortunate to have followed a senior who has been in business for many years. She has rich accounting experience. I am very patient to teach me like my younger brother. Although he is also an accounting major, he lacks practical experience and some can't even learn it at school. Lin Accounting led me to familiarize myself with the surrounding environment. She was happy to introduce me to the staff of different departments of the company. When she returned to the office, she taught me with great enthusiasm that interpersonal relationships should not be confined to this small office. Even if the office is large, people must go out to get outside, especially those who often deal with themselves. More, things will be much easier. On the first day she just came, she gave me a lesson. She told me the importance of the team and the importance of interpersonal relationships. What impressed me the most was that she told me that although she can teach me the process I need to do every day, the experience requires me to accumulate. Experience is very important, and experience is more important for accounting. I am still in the stage of learning, so I usually take charge of the relatively simple work. The more complicated ones will be handed over to the seniors of the department, mainly internships with a learning attitude. Our main workflow is to do a good job of the company's monthly accounts, and check the accounts, let the company leaders know the profit and loss of each month.

3.2 Internship process

In the past, I always thought that my accounting theory knowledge was solid and strong. Just like all the work, I mastered the law. According to this internship, I found out that accounting is actually more practical and practical. Sex. It seems that the book is just on paper. If these theoretically strong things are actually applied, then we will not be able to start. In this internship, we are both accounting and making, and I was really not used to it at the beginning. I only felt that I was upset after two days. The biggest taboo of accounting is that I am upset, so I just started doing it for a few days. It’s really a mistake. According to the requirements of the enterprise accounting system, first set up: general ledger, cash journal, bank deposit journal, asset class, liabilities and owner's equity, and profit and loss. Read the simulated materials carefully, and judge the accounts involved in the economic business in the data, and fill in the account book paper according to the attribute classification of each account. Finally, fill in the opening balance of each account. Specific steps are as follows:

Set up account book

According to the requirements of the enterprise accounting system, first set up: general ledger, cash journal, bank deposit journal, asset class, liabilities and owner's equity, and profit and loss. Secondly, according to the issued accounting simulation data, carefully read and judge which accounts are involved in the economic business in this data, including: which are the general ledger accounts, which are the detailed account accounts; and then according to the nature of each account, the account categories to which they belong . According to the above classification, all the account names involved will be filled out in various books, and the opening balances listed in the materials will be registered in the relevant account borrowing and credit balance columns. Finally, the trial balance is required, and the total account debit balance is equal to the total account credit balance; the total ledger lender amount is equal to the total amount of the related detailed account lender balances, and the trial operation balance can be used for the current business registration, otherwise it cannot be performed.

Registered account book

First, the books must be written in blue and black ink. Red ink can be used in the redemption, but the writing should be clear. Do not skip or empty pages. Correct the accounting errors that occur, correct them by mistakes, and do not arbitrarily alter or dig. Wait. Secondly, the detailed account should be registered in accordance with the accounting vouchers after the audit; the third general ledger is based on the “Accounting Voucher Summary Table”, we have registered for a few days, and the registration is completed in accordance with the detailed account check.

Bill, please

First, check the economic items listed in the simulation data in detail, and fill in the accounting vouchers and record them in the books. There is no wrong account, wrong amount, if it should be corrected in time. Secondly, on the basis of ensuring that all economic businesses are accurately registered, the current amount and the ending amount of the gold journal, bank deposit journal, general ledger and various ledgers are fully prepared for the preparation of accounting.

Preparation of accounting statements

First, fill in the preparation unit and preparation time in the upper left corner; secondly, fill in the items according to the general ledger or related detailed account data; also make the balance sheet to ensure that the total amount of the left side is equal to the total amount of the right side, otherwise it will be refilled; The compiler is also required to sign.

The time of this internship is one month, but I only made the certificate of No. 1-10, summing up the reasons for the following: our previous theoretical foundations

It’s not good, so I have to keep flipping through the books when I’m doing it. I haven’t touched the accountant before. Many of the vouchers are the first time I saw it. I didn’t start at the beginning, I’m afraid I’m wrong. Young people, my heart is dry. No interest in doing accounting. Therefore, we should review the accounting theory knowledge in the next time, cultivate interest in accounting, and strive to be quicker when we do it next time.

3.3 Internship experience

This accounting internship has learned a lot of knowledge that is not available in books. It is summarized as follows:

The first thing I do is the cashier's work. The cashier's method of depositing: When the cashier happens, each cashier must first obtain the relevant original vouchers, and then register the accounting vouchers according to the corresponding original vouchers. Then, according to the accounting vouchers, register their detailed accounts. 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, etc. according to the total account. This is the general sequence and basic flow of accounting operations.

The cash journal must use a book-style account book, usually in the form of a three-column account page, which is registered by the cashier and now, according to the cash receipt and payment voucher, in the order in which the business occurs. At the end of each day, the total cash receipts, cash expenditures and balances on the current day should be calculated, and the balances should be checked against the actual inventory numbers, so that registrations can be made at any time, and the accounts are consistent. For enterprises with foreign currency cash, the “cash journal” should be set separately for RMB and various foreign currencies for detailed accounting.

The bank deposit journal must also use a book-type account book, which is generally a three-column account page format. It is also based on the bank deposit receipt and payment voucher, and is registered one by one according to the order of business, and the balance should be settled at the end of each day. The “Bank Deposit Journal” should be checked against the “Bank Statement” on a regular basis, at least once a month. At the end of the month, if there is a difference between the balance of the company's book and the balance of the bank statement, the reasons must be checked one by one, and the “bank balance adjustment table” should be prepared according to the due date. For enterprises with foreign currency cash, the “bank deposit journal” should be set separately for RMB and various foreign currencies for detailed accounting.

Cash journals and bank deposit journals must be settled daily. Before the checkout, all the registrants of all economic operations that occurred during the period must be accounted for. At the time of checkout, the ending balance of each account should be settled. If it is necessary to bear the amount issued in the current month, the words “this month's balance” should be indicated in the summary column, and the red line should be drawn in the following column. If it is necessary to bear the accumulated amount in the current year, the words “accumulated in this year” should be indicated in the summary column, and the red line should be drawn in the following column; the “accumulation of the current year” at the end of December is the accumulated amount in the whole year. The total amount of the year should be divided into two red lines. At the end of the year, the annual balance and the year-end balance are settled. At the end of the year, the balance should be carried over to the next fiscal year, and the words “carry-over next year” should be indicated in the summary column; the balance of the previous year will be filled in the balance line of the first line of the new accounting book in the next fiscal year. And in the summary column, the words "last year carry forward" are indicated. Now we are only doing the April account, so just write the "this month's balance" in the summary bar, but still have to redeem the red line below.

The monthly reason is to reconcile. If there is any unreconciled item, the unreconciled reconciliation table should be prepared to check the balance of the two parties. If the book balance after adjustment is equal, it means that the accounts recorded by both parties are correct. Otherwise, it indicates that there is an error in the accounting, and the cause should be corrected in time. In addition, it should be noted that adjusting the book balance is not a matter of changing the book record.

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!

This internship provides a rare opportunity for me to go deep into the society and experience life. Let us experience life in actual social activities and understand the various abilities that we should have in society. This practice made me strictly demand myself, humbly ask financial personnel, earnestly study accounting theory, learn accounting laws, regulations and other knowledge, use free time to carefully learn some knowledge other than textbook content, and master some basic accounting skills. I realized that I should learn more in the future, which aggravated the sense of urgency and laid the foundation for us to truly enter the society and display our talents and embark on the job.