2019 Accounting Internship Report

In a blink of an eye, the internship for more than a month was so easy to end. I have learned a lot of practical things in this month. I will summarize my internship as follows: Although this job requires careful, Seriously, sometimes you need to work around, but it is quite interesting to do accounting work as a whole.

I started to show me the credentials of the previous few months. He said: "Our factory is small, and now there is no work to do. You should look at the certificate first. I will teach you how to do accounting in a few days. Don't be too small." This task, this is the basic task of accounting, there are still a lot of learning!" I nodded and said: "Hey! I know!" Just listened to the master, I feel very strange, in the voucher How can I still learn?

I began to seriously look at the vouchers of the previous months. I really don’t know what to look for. There are a lot of materials in it that our teachers didn't talk about in class. And I feel that the certificates of each factory are not the same. I have seen the certificates of other factories before, but those I saw later are confused. I don’t know how this will be a borrower. How can it be? Credit? I still don't understand at the end. The certificate that the master can do is not the same. When he does it, I know why it is borrowed and why it is a loan. Moreover, even the customers and dates were clearly written. At this time, a cashier in the same office said to me: "Your master is a voucher for the past. Some companies use the same business for the convenience of the same company. If you do this together, it is very difficult to find the wrong point when the total account is wrong. When the master does this, it is very convenient to check it up." "Oh! It turned out to be like this - I said that the master is such an account." It looks so simple! It seems that I have to learn from the master well."

After watching the vouchers for a few days in a row, I realized that I could see a lot of knowledge when I saw the vouchers. For example, the financial expenses. The teacher told us that the financial expenses were written off by the credit, but why should the transcript be registered in the red text? That is because these vouchers are made on the computer. If the financial expenses are recorded in the credit, then the balance sheet cannot display the financial expenses. The final result cannot be balanced on both sides. Therefore, the red characters should be registered in the debit, of course. It is in the process of lending back by hand.

In the next few decades, the master began to teach me the actual operation. First, I taught me how to turn the list opened by the workshop into an invoice. The master first asked me to open the invoice software on the computer desktop, and then opened the invoice program with my user name, and then click the invoicing button. Just when I was ready to do it, the master said: "Stop, are you still? What steps have you forgotten?" I carefully read it again: "Nothing!" "You forgot to include the tax," you didn't have the information you made when you didn't order it. "Oh, it turned out to be like this." what! I suddenly realized that I almost had a serious mistake. After clicking, start to do the text, an invoice must have a collection company, the type of goods, quantity, unit price is more important to have cashiers and financial personnel, all invoices must be checked after opening, to be sure It can be printed out with a special VAT invoice.

After this study, the master taught me how to make a voucher on the computer based on these invoices. At this time, I found that the software used by the master is the same as the software I used in school. In fact, it is not difficult to do the voucher, as long as your subject does not need to use it. Make a mistake, the number is parallel to both sides.

In practice, I found that the most important thing was the last two days, because the last two days were to make a few allocation sheets and a balance sheet, a profit statement. Don't underestimate these tables, the knowledge inside is not a small one! For example, the wages in the production workshop in the “ticket and additional allocation table” are equal to the total wages minus the administrative expenses; the distribution rate is the quantity of the inputs divided by the total; the salary of the department is based on the information of the previous month... In fact, the most difficult thing is “The balance sheet,” the master said: “If the information we entered earlier is wrong, then the 'balance sheet' will not be balanced.” I found that not only that, there are four current accounts in the “balance sheet”. They are accounts receivable; other receivables; accounts payable; other payables. The current account information can be changed. Since the ending balance of the asset is at the borrower, the ending amount of the liability is credited, so if the balance of the receivables has credits credited to the accounts payable; the balance of accounts payable Debits should be debited to the accounts receivable; others cannot be changed.

After the basic study, the master taught me to learn the other. For example, how to calculate the interest, the interest should be equal to the accumulated product * 2; and the discounted interest is equal to * 190 days * the amount of the draft; the master also tells me that the monthly rate is the monthly rate; the percentage is the annual rate ......

Although the internship time is very short, I still learned a few things and know how to learn professional knowledge better in the future. It is also very important to practice more, to find out my own deficiencies and improve them, so that I believe in me. Can improve themselves better.