[Boutique] Mechanical Factory Accounting Internship Report

Part 1: Mechanical Factory Accounting Internship Report

This summer, I worked as an intern accountant at the machinery factory. The internship in the past month not only allowed me to master the manual account, but also learned the accounting knowledge that the school could not learn, and I also understood the hard work.

When listening to my internship accounting at the machinery factory, my mother was surprised and happy. My mother is a professional accountant with decades of work experience. I used to want to inherit her accounting career and want to pass on my valuable experience for decades. But I have not been interested in accounting. I have not accepted it. Today, I saw that I offered to go to the internship accountant. Of course, I was surprised and happy. So I can't wait to get an accounting lesson for me. When my mother talked about her own vagueness, she simply flipped the accounting book of the year from several high-level bookcases and then told me in detail. Probably after my mother's accounting talent, plus my mother's true biography, I seem to learn very quickly.

Soon after the internship, it was time to go to the machinery factory to settle the monthly account. In the face of accumulating a unit invoice for one month, I have to do the same as professional accounting, that is, within a week, do the manual work.

Manual accounting includes a lot of processes: reviewing invoices, filling out vouchers, making summary forms, billing, reconciling, and filling out statements. In order to do these accounts well, I started up according to the method taught by my mother.

First review the invoice. The original invoice is also called the original certificate. The audit invoice is divided into three steps: firstly, whether the format of the voucher used meets the requirements, whether the elements of the voucher are complete, and whether there is a signature of the handling unit; secondly, whether the economic business on the voucher is true and legal, and whether the digital calculation is correct, Complete, big or small, consistent; final review of the number and text on the voucher whether the correction, defacement and non-compliance corrections. If it is found through inspection that the certificate does not meet these requirements, then these documents should be returned to the unit and individual who originally prepared the certificate by the accounting department, and the procedures will be re-submitted.

Then fill out the accounting voucher. The accounting voucher is the direct basis for registering the account book. I first classify the original voucher according to the economic content, and then perform statistics and write the accounting voucher table for each class. The requirements for filling in are very strict, the format is uniform, the content is complete, the subject is used correctly, the summary is concise, the filling is clear, and the amount is correct. Wrong to rewrite. After completing the voucher, the consumption situation this month is clear at a glance.

This is followed by a summary of the accounts based on the accounting voucher. In the manual account, in order to facilitate the summary, the method of doing the T-shirt is generally adopted. The amount of the account with the same account in the account is listed in a “t” type table, the debit balance is recorded on the left side, the credit balance is recorded on the right side, and the data of each t-shaped is added separately. A summary of the different T-shaped accounts forms a summary table. The summary table is clearer than the accounting vouchers and details the financial expenditures and income for the month.

Then book and reconcile. The reconciliation is checked against the account information to check if the billing is correct. It mainly completes the account reconciliation by checking the general ledger and the ledger, the general ledger and the auxiliary ledger data. The trial balance balance is to balance the ending balance of all subjects in the book according to the accounting balance formula debit balance = credit balance to see if it is established. In order to ensure that the account is consistent, reconciliation should be done frequently, at least once a month.

Finally fill out the report. It's very simple, you can fill in the information on the various tables that are done well, and there is no calculation.

Electronic filing and submission of statements will be made after the account has been completed. The electronic declaration means that the tax payable for the account is reported to the tax bureau through the electronic filing software, and the electronic filing software automatically transfers the tax payable from the bank to the account designated by the tax bureau. I will also copy the completed report into the same number and send it to each relevant unit for archiving.

I have been unable to change the carelessness of this bad thing. I have done this job, and I have suffered a lot. Each account page must be settled once, and it must be settled once a month. The most troublesome checkout is the fee and tax during the settlement period. If you press the computer, you will get a handful of acid, and if you don’t pay attention, you will make mistakes. You have to check it two or three times. Row. At the beginning, I mastered the calculation formula and thought that it was a trivial matter like a computer. However, because of carelessness, I miscalculated a lot of information. Fortunately, this time there is not much information, and the time is relatively plentiful, so I can successfully complete the task.

This time, the experience of accounting: accounting is the work of calculating, recording, collecting data and materials for specific things, and transforming them into financial information useful for user decision-making through processing. As a discipline of appliedness, the calculations in accounting are simple four operations, and do not need to move too brainy. Therefore, even if only the small increase, decrease, multiplication and division of the country, it can also be done well. It is not unusual to make an account. However, excellent accounting is done in a down-to-earth manner, not in the accounting theory. Therefore, it is not enough to only understand theoretical knowledge. Only by practicing more on the basis of theory and accumulating experience can we be flexible and flexible in our work. The heart is fine and patience is the essential element and condition for accounting. As an important economic management work, accounting is an important means to strengthen economic management and improve economic efficiency. Without accounting work, the government and corporate finances will be a mess. Economic management is inseparable from accounting, and the more economic development, the more important accounting work becomes. Such an important job can be sloppy? A little bit of information, less a decimal point, more to see a few zeros, the damage may not be conceivable. The large amount of information of large enterprises and large companies can not be dealt with by hand. Even with the help of computers, such huge information, and boring operations and calculations, without amazing patience, how can they be competent?

In fact, not only is accounting work like this, but isn’t it the other thing? In any field, no matter whether it is learning, scientific research, or trivial matters in life, if you can keep your heart and patience, the effect must be twice the result with half the effort!

Part 2: Mechanical Industry Accounting Internship Report

I. Internship purpose

Through this internship, I learned that I can learn a lot of knowledge that I can't learn in school. It has broadened my knowledge and expanded my contact with society, which has paid a lot for me. And laid a good foundation for future graduation internship.

Second, the internship time and place

Time: December 7-18

Location: 505, e Building Laboratory

Third, the internship unit overview

Fourth, the specific content of the internship

This simulation internship is based on the economic business of Jinan Tongli Machinery Factory in December 2019. It carried out a two-week manual simulation and UF financial software simulation internship.

December 7th: Issue internship guides, vouchers, account pages, statements, etc., to establish accounts;

December 8th: preparation of accounting entries;

December 9th: Fill in the accounting vouchers;

December 10th: Fill in the accounting vouchers for cost calculation;

December 11th: Review the bookkeeping voucher, register the journal and the ledger;

December 14th: Prepare a summary of the accounts and register the general ledger;

December 15th: reconciliation, checkout;

December 16: Preparation of accounting statements;

December 17: Preparation of accounting statements;

December 18th: Write an internship report.

V. Internship summary

Internship is an experience that every college graduate must have. He understands society in practice and consolidates knowledge in practice. Internship is a test of the professional knowledge of every college graduate. He has taught us a lot. The knowledge that we can't learn at all in the classroom has broadened our horizons, grown our knowledge, and laid a solid foundation for us to move further into society. It is also the first step toward our work. However, although I am only a sophomore, I have also experienced a two-week accounting internship. Although I am in the classroom of the school, I have benefited a lot.

The company profile is learned from the "Enterprise Accounting Internship Guide" issued by the teacher. It is a joint-stock enterprise. First, the accounting entries must be made first to lay the foundation for other work in the future. In the process of doing accounting entries, it can be said that I encountered a lot of difficulties, sometimes I missed writing, sometimes I couldn’t understand it, and I was confused. At this moment, I discovered that I still have a lot of shortcomings. There is a lot to learn. Although the process was a bit confusing, it was successfully completed. In fact, as long as the basic work is done and the accounting documents are filled out, the rest is very easy. Especially when the balance sheet and the income statement are all flat, I can't say how happy I am, and it is so rewarding to accomplish one thing.

In the manual simulation, because we were in contact with the accounting books and statements for the first time, many errors occurred and some books and statements were wasted, but we know how to fill in and pay attention to the problems during the filling process. There is also deep understanding in the middle, a little mistake, it will produce a lot of errors, the report is difficult to balance. At the same time, I also realized the importance of careful and cautious work. I am very sloppy in accounting work. Especially when I am actually engaged in this job, although accounting is actually accounting, it looks a bit like what Guo Xiaosheng will do. It is very difficult to repeat such a large amount of work without a certain degree of patience and care, because an error is not simply painted with a pen or coated with an eraser, unlike in school, it is wrong. Scrape it off with a blade. In the enterprise, every step of the accounting system is strictly required. For example, if you write the wrong number, you should use the red pen to draw the horizontal line, and then cover the person’s chapter, so that you can invalidate it; In the wrong summary column, you can use the blue stroke to draw the horizontal line and write the correct summary next to it, and the abstract must be written on the left without spaces, to prevent the summary column from being arbitrarily falsified; for digital writing, there are strict requirements, Be sure to be clear and correct, fill in by the grid, you can't make a mistake, and you should be clear about each breakdown and general ledger name when you book, and you can't write it, otherwise the lenders of the general ledger will not Flat. Such a cumbersome program should not be a bit sloppy. After all, it is not a mistake when you make a homework or an exam. It is not just a superficial information during an internship. It is about the accounting of a company and the responsibility of one. .

On-board operation is also an important part. Due to the development of the times and the advancement of society, computers are an indispensable tool in accounting work. Using computers can quickly complete the work of accounting, and using software can save a lot of things. However, whether it is manual or on the machine, you must concentrate on it, be careful everywhere, be cautious.

Accounting internship is an extremely important practical teaching link for college students. Through internships, I learned about the use of accounting in social practice. Through internship training and training, I have comprehensively applied the basic theories, basic skills and professional knowledge I have learned to analyze and solve practical problems, combine theory and practice, and better use what I have learned. In the process of using accounting, we must know how to avoid some bad factors, and grasp the standard scale of ourselves under the premise of being able to exert our own advantages.

Through internships, I have improved a lot in accounting, and I also realized the importance of teamwork. This internship is a wonderful experience and will be of great help to my future work. In this internship, I understood a lot of things and also changed a lot of problems. I know that it is not easy to make money, the hard work, and the complexity of society. After all, the school is too simple. In order to adapt to the society, we must continue to learn, constantly improve ourselves, exercise ourselves in practice, and make ourselves invincible in the fierce competition!

Part 3: Mechanical Industry Accounting Internship Report

I. Internship purpose

Internship is the most important practice part of student university study. Through internships, students will be more directly exposed to the company, further understand the actual situation of the enterprise, comprehensively and profoundly understand the actual operation process of enterprise accounting, familiarize with and master the accounting operation rules of enterprises under the market economy conditions, especially the basic laws of enterprise marketing work; The problems in the operation and activities and the difficult problems in the reform, and through the writing of the internship report, enable students to learn to apply the knowledge they have learned, improve their ability to analyze and solve the marketing problems of the enterprise, and prepare for the future.

Second, the internship time

January 9th, 2019 to January 20th, 2019

Third, the internship location

Xx factory

Internship department work: accounting

Fourth, the main content of the internship

1. Understand the financial status of the unit, such as bank deposits, cash on hand, accounts receivable, accounts payable, and inventory goods.

2. Work with other accountants, such as reviewing original vouchers, preparing accounting vouchers, and preparing accounting statements.

3. Learn the accounting treatment of economic business.

Six, internship summary and experience

Summary of the internship

The life of a university is beautiful and colorful. However, you can't lose yourself in college. When you are studying at university, you don't use it. You must understand this truth. Therefore, although my university life is very colorful, I have not forgotten to learn things. Our country is consistently good, life is very fulfilling, and there is a lot of knowledge to learn. This is the highest level of college.

I am studying accounting at the university, so I have to go out for an internship and feel the outside situation.

Internship is an experience that every student must have. It allows us to understand the society in practice. We have learned a lot of knowledge that we couldn’t learn in class. It also opened up our horizons, grew our knowledge, and went further to society in the future. lay a solid foundation. Accounting refers to the calculation, recording, and collection of relevant materials for specific things, and processing into useful financial information for user decision-making. 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.

With the improvement of the accounting system and the high attention and strict requirements of the accounting staff in the society, as the accounting professionals of the future society, in order to comply with the requirements of the society and strengthen the social competitiveness, we should also be strict with our own quality. Strong operational skills in accounting work. So, this winter vacation, I went to the Finance Department of the Stone Factory to participate in social practice, to see how they work, and to do something that they can.

From December 9th to December 20th, although I was in a short ten days, I learned a lot of knowledge that I couldn't learn in my textbooks. I have a preliminary understanding of the financial use and accounting process, and do some simple accounting documents. I have carefully studied the formal and standard accounting process, and really went from the textbook to the reality, and carefully understood the entire process of accounting work in the stone factory. During practice, I tried to transform the theoretical knowledge I learned in school into practice. I tried to combine theory with practice. During practice, I followed the work discipline, not late, didn't leave early, just went to the accounting department of the finance department. First look at the accounting vouchers they have made in the past and the original vouchers attached to the accounting vouchers. Because they have learned accounting vouchers, borrowing and other knowledge in school before, they are not too familiar with accounting vouchers, so they learn from the memory and learn from the school. The theory that has passed is fully versatile for accounting documents, but this impetuous attitude makes me overlook the cornerstone of the accounting cycle.

Accounting entries can be learned in books, but some gravel factory bills, receipts, receipts, etc. must be actually contacted by practice, so that they have a deeper impression, don’t think that it’s just a matter of knowing, but also All the monthly accounts are sorted by day, and the documents for each business are sorted out, and the bindings are made with the pushpins, so that they can prepare for the preparation of accounting documents.

On this day, I read that Master Wang has reviewed the original voucher. After reviewing the original voucher according to the necessary elements of the original voucher, he enters the interface for entering the accounting voucher, first enters a concise and clear summary according to the business, and then presses Accounting entries are selected for accounting subjects, and the amount is debited by the borrower and lender in the corresponding accounting subjects. Here I learned the knowledge that I could not learn in the textbook. Such as discharge orders, inbound orders, daily expenditure invoices, and so on.

Through more than ten days of learning to prepare accounting vouchers, I have a deeper and more comprehensive understanding of each accounting subject, and it has played a big role in the combination of books and practice. The style and purpose of each original document. After basically understanding the whole process from the production of the book to the bookkeeping, it is necessary to carefully combine the knowledge of the book to summarize what is going on in the end.

In addition to learning the above knowledge, I also have a rough understanding of the cashier's work. When someone mentions a cashier, they think that they are running a bank. Actually, this is only an important job of the cashier. The cashier's business is rather cumbersome, and the cash must be kept. And receipts, etc., so need to be very careful. Yes, the textbooks are only the most basic knowledge. No matter how the actual situation changes, the most basic ones can be changed invariably. Nowadays, many students feel that the knowledge of the classroom is not used. There is a sense of frustration, but I feel that if there is no book knowledge to pave the way, then how can cope with the ever-changing society.

Experience and gains from graduation internships:

After this practice, although the time is very short, what I have learned is that I can hardly understand it in school one semester. I believe that interpersonal relationship is also a big problem that many college students have just stepped out of, so I practiced it. I am consciously aware of how my predecessors get along with colleagues and superiors, and they are also humbly asking for advice, making the ten-day internship more meaningful. This practice provides us with a rare opportunity to deepen our society and experience life. Let us be practical. Feel life in social activities, understand the various abilities that should be possessed in society, use this rare opportunity, I work hard, strictly demand myself, humbly ask financial people, study accounting theory, learn accounting laws and regulations, etc. Master some basic accounting skills, and realize that I should learn more in the future, which will aggravate the sense of urgency, lay a foundation for truly entering the society, and lay the foundation for work.

Although this practice was short-lived, although the work I was exposed to was very shallow, I still learned a lot of knowledge and experience. These are all books that cannot be obtained. Through practice, we can better understand our own shortcomings. The essence of accounting work, understanding all aspects of social work, let me do a career planning for myself, set my life goals, and take a big step toward success.

Time is very urgent, don't look too slow, but if time passes, you will sigh that time is really fast, I believe everyone will have this feeling. After I returned to campus, I still remembered this internship. This internship gave me great inspiration and warning. In the future study, I will learn my deficiencies in detail. That is my future goal!