[Boutique] Cost Accounting Internship Report

Part 1: Cost Accounting Internship Report

Time: September 23-27, 2019

Location: 4408 classroom

Internship Objective: Understand the basic procedures of cost accounting, skillfully use various cost calculation methods, improve the practical operation ability of cost accounting, consolidate the basic theoretical knowledge of accounting, and lay a good foundation for future study and work.

Internship content and process: This internship has three contents:

1. The collection and distribution of costs

2, the calculation method of various costs

3. Prepare a cost report for cost analysis

First, the collection and distribution of production costs is the highlight of this internship, which is the central link. The cost collection and distribution process is actually the cost calculation process. In this internship, we practiced the seven basic sections of material cost, employee compensation, other expenses, auxiliary production costs, manufacturing expenses, waste loss, finished products, and products in accordance with the basic procedures of cost accounting.

1. In terms of material costs, the raw materials and main materials used to produce the products are usually used according to the products. They can be directly included in the “direct cost” items of various product costs according to the materials for receipt, but sometimes a batch of materials is When several products are used together, they should be included in the cost of each product according to a certain allocation method. The distribution of coal to the foundry in Table 1-4 and the distribution of 304 to the assembly shop in Table 1-5.

2. In terms of labor costs, the distribution of wages and welfare expenses shall be clearly defined as the boundary between the cost of the product and the period and the salary and welfare expenses not included in the cost and period expenses, and shall be collected according to the cost items, and the production workers shall be included. Production costs, workshop management personnel's calculation of manufacturing costs, factory management department's accounting management costs, etc. If a variety of products are produced, they should be allocated according to certain methods and then included in each cost item. As shown in Table 2-14, wages are allocated to different products according to production hours.

3. Auxiliary production costs are expenses incurred for the basic production services of the enterprise. Finally, they must be distributed to each beneficiary unit. In this internship, the production cost of the gas supply workshop and the machine repair workshop is mainly carried out by the interactive distribution method. Allocation, interactive distribution method allocation of auxiliary production costs must be divided into two:

, interactive distribution: in the distribution of production facilities within the auxiliary production plant.

, external distribution: [/ foreign labor volume] as the distribution rate among the beneficiary units outside the auxiliary workshop.

4. The distribution of manufacturing expenses, the manufacturing costs incurred in the production process are allocated to the basic production cost items of each related product according to a certain method.

5. Calculation of waste loss, which is an unconventional accounting work that exists in a special enterprise. When accounting, the production cost of irreparable waste and the cost of repairable waste are included in the “consumption loss” account. The borrower will credit the indemnity and scrap value to the “waste loss” account and then carry forward the net loss.

7. The final content of the finished product and the cost accounting in the calculation of the product cost, the enterprise should choose according to the quantity of the product at the end of the month, the change of the quantity of each month, the change of various expenses and the basis of the quota management. Make local distribution methods. In this internship, the time-consuming production method we use will be proportionally distributed after the product is converted into the finished product quantity to calculate the cost of the product and the finished product.

Second, the second content of the application of various product cost calculation methods, enterprises should determine the calculation method according to their own production characteristics, production organization type and cost management requirements. The most basic method of the variety method, the accounting program is basically the same as the program for allocating the cost and expenses listed above; and the batch method is calculated according to the batch, when an order is produced, the cost calculation period and the accounting period Inconsistent, generally do not consider the distribution of products and finished products; step-by-step method is based on production steps as a calculation object, suitable for a large number of large-scale production.

Third, the third item is the preparation and analysis of the cost statement. This is a job of turning report data into useful information to help users improve their decisions. There are no fixed analysis programs, mainly comparative analysis and factor analysis. In this internship, the comparative analysis method is adopted. Through this period, compared with the previous period, the current period and the same period of the previous year, and the current period and the historical advanced level, identify the gap and analyze the reasons, so as to reduce costs and expenses. Good strategies for improving economic efficiency.

Experience:

1. After a week of internship training, I really realized that cost accounting is a huge and complicated system work. It can be said that cost accounting is a high test of one's endurance and care, from digital calculation to report output. To digital analysis, each process is complicated and cumbersome, so it is necessary to develop a habit of doing things with care.

2, hard work pays off, after a week of intense internship, I have a more comprehensive, systematic understanding and familiar with the basic content of all aspects of modern cost accounting, deepening the understanding of the basic principles and methods of cost accounting, accounting operations The basic skills are more proficient, which lays a solid foundation for our future study and work. However, in view of the fact that there are many deficiencies in the understanding of talents and talents, it is necessary to strengthen training and put more practice into practice in order to achieve a true combination of theory and practice.

Part 2: Cost Accounting Internship Report

Internship is 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 expertise of every college graduate. It has taught us a lot. The knowledge that we can't learn at all in the classroom has broadened our horizons and increased our knowledge. It has laid a solid foundation for us to move further into society in the future. It is also a step toward our work.

I. Internship purpose

Accounting is an accounting method for measuring, recording, calculating, analyzing, inspecting, forecasting, participating in decision-making, and supervising two aspects of economic business transactions or matters of accounting units. It is an accounting means to improve economic efficiency. It is also an economic management activity. An important part 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.

In response to this, after five years of college life, through the "intermediate financial accounting", "financial management", "financial management", "cost accounting" and "accounting computerized software application", "audit" learning It can be said that accounting is already familiar to all. I have basically mastered all the basic knowledge, basic theories, basic methods and structural systems of accounting. But these seem to be just papers, if these are extremely theoretical. When things are actually applied, I think I will definitely be unable to start. I believe that I have mastered certain accounting theory knowledge and can only become empty talk here. Therefore, under the conviction that "practice is the sole criterion for testing truth", it is believed that only by applying the theoretical knowledge learned from books to practical accounting practices can we truly master this knowledge. Therefore, as an accounting major, I was fortunate enough to participate in a recent professional internship from March to June 2019.

Second, the introduction of the internship unit

With a beautiful vision, I came to a certain company.

I work in the finance department. The company's finance department mainly includes material accounting, cost accounting, sales accounting, general ledger accounting, tax accounting and cashier.

Third, 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 Taxation halls such as the online taxation hall and ABC3000 conduct 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 use the online taxation hall for reporting and VAT certification deduction, use ABC3000 to fill in the tax statements, and check and review 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. Corporate income tax is levied at 15% of the 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.

Fourth, 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, learning to do the job perfectly.

Part 3: Cost Accounting Internship Report

1. After four weeks of internship, I really realized that cost accounting is a huge and complicated task. It tests the endurance and care of a person. Every process is very complicated and cumbersome, so we must develop a careful work. habit;

2. After the internship, I have a comprehensive, systematic understanding and familiarity with the basic content of all aspects of modern cost accounting, deepening my understanding of the basic principles and methods of cost accounting, so that I have more basic skills in cost accounting operations. Proficiency has laid a solid foundation for our future study and work;

3. Some things that I have not learned before. I basically understood them during this internship. It can be said that this is a review and deepening of the knowledge I have learned;

4. The method used by the teacher who taught us financial accounting before the internship was to let the students talk about it. After the classmates talked, they personally came to the classmates. I think this method is very good. It can train the students' ability and can urge the students. Internship, students can give full play to their strengths to teach students good methods and knowledge.

Part II: Cost accounting training experience

After a few weeks of long training, I personally think that accounting is really miserable for boys. From the beginning of the accounting entries, to the registration voucher. Then go to the registration book, then checkout, reconciliation, report preparation, binding, etc. A series of cumbersome work by a few people by one person, which is sour and bitter, only experienced, is really really understand what is accounting . The original accounting work was not as simple as it was supposed to be, so leisurely.

I still remember that when I started my accounting entries, I was busy with the work from Monday to Wednesday because I was preparing for the show on the radio. So I am ready to complete the accounting entries on Thursday. However, the party teacher’s class on Friday changed to Thursday afternoon, and suddenly made me look blank. Although I learned very well in the last semester, I gave a topic, and the 2-second entry immediately came out, but let me finish more than 40 entries in a very short time, but also handwritten, not realistic. So simply wait for the teacher to finish editing the vouchers while editing the entries. So the two stages of work, Li Wei completed in one stage!

Next, it is to register the books. If the previous stage of work is still my strength, this stage suddenly makes me stupid, not that I will not, but the cumbersome work, it is really anxious. It is really anxious to register different books according to the voucher, what general ledger, detailed ledger, three-column, etc. Look at such a thick voucher. . . The bitterness is still behind, especially when writing numbers, the wrong one is to be scraped with a blade. With a little force, the paper is broken. This is not only to test our patience, but also to take our care. In addition, to do these accounts, we must first distinguish which businesses should be listed in those books, and a little negligence, the account page will be scrapped. Also, at the end of the checkout, you have to calculate the result of each type in a single stroke. A lot of numbers are added and subtracted, which is really big!

Later, the preparation of accounting statements was much simpler. Due to the large amount of work in the early stage, it is only necessary to prepare the accounting statements according to the books of account in the later stage. Of course, we must be inseparable from our carefulness.

The final task is to sort and sort the accounting pages, and a series of materials such as vouchers, and the basic tasks are completed!