Financial accounting company internship report essay

In college, I am studying accounting. In the future, of course, accounting is better, so that our profession is more suitable and comparable, and it is not unfamiliar to work. That is the best.

However, it is necessary to go out to the company for an internship. After all, it is necessary to develop the ability before taking part in the work. I don’t know anything when I work in the future. The teachers have already contacted us for the internship location.

Although I have never had an internship in the first year of college, I feel that it is not too strange for such a job, but it is only a rough one without the "ambience", and I still do it myself with my classmates. And there are teachers who simply mention it on the top! When the teacher said "starting the registration voucher", I faced the feeling of doing things on my desk when I was training. I didn’t dare to write it. I was afraid to make a step by step, and then I was patient in the guidance of the teacher. Under the guidance, start a registration. Soon, a normal class has felt that the long time has passed, but the work in hand is far from the progress required. In the evening, I will continue to work on tasks that I have not finished on the day. But then again, I am very happy to see my own bill. Although very tired, very boring, but very fulfilling!

I. Internship purpose

The construction of financial accounting training is mainly to improve our actual application level. In the course of training, we will consolidate our skills by making entries and filling in the voucher to make a book. Through financial accounting training, we systematically practice the basic procedures and specific methods of enterprise accounting, strengthen the understanding of the theoretical knowledge of the majors, the practical ability of practical operations, accounting training, and improve the level of basic accounting skills. A test of the professional knowledge. Through the actual operation, not only each of us masters the filling and review of the original vouchers and accounting vouchers, registers the accounting work skills and methods of the account book, and has a systematic and complete understanding of the theory we have learned, and finally reaches the accounting theory. The purpose of combining accounting practices.

Second, the experimental conclusion

As a future accountant, we are just getting started, we will learn more in the future, and there are many things we need to mine. Moreover, the accounting discipline is a highly practical and practical discipline. Therefore, the accounting theory teaching and accounting simulation training are like the two rounds of the car and the two wings of the bird. The organic connection and close cooperation can significantly improve the quality of our mastery. The theoretical knowledge we have learned in the textbook is only to indicate the framework, direction, and corresponding methodology for our actual practice. The real professional skills are that we should slowly learn from the actual work in the future. In view of some special problems encountered in actual operation, we should not stick to the textbooks, and should not be purely "based on the original", but should be in accordance with the "Enterprise Accounting Standards" and "Enterprise Accounting System". The actual situation of the enterprise can be modified as appropriate. This combines the principles of theoretical knowledge learned in textbooks with the flexibility of operating on actual situations. There is also a future accounting staff, we should have a high professional ethics and professionalism. Therefore, our school combines theory with practical thoughts, let us learn practical training so that we are not only theoretically strong, but also strong in hands-on ability. In this way, we can get out of the work better after we have graduated from the school after three years of graduation.

Third, the internship content

We use the economic business of the simulated enterprise as the internship data, and use the certificates and accounts in the accounting work to conduct systematic operation experiments on the various steps of accounting. After learning the basic accounting for one semester, we have mastered the theoretical knowledge, but Applying these theories to practice is still difficult, and it is impossible to combine theory and practice well. As everyone knows, if you don't make an account as an accountant, you can't count it as an accountant if you can't reflect it in the form of business accounts. So in the two semesters of the first year, we opened this accounting training class.

In the training, we first mastered the writing skills, such as the amount of capitalization, date, payers and so on. Then fill in the relevant data. Continue to review and fill in the original credentials. Then, according to the detailed account of each economic business, the accounting vouchers are prepared. According to the relevant bookkeeping and the attached original documents, the cash journal, bank deposit journal and other related detailed accounts will be registered on a daily basis; in the future, we will prepare a summary of the accounts for trial balance. The general ledger is registered according to the account summary table. And check with the relevant detailed accounts and journals; finally, prepare accounting statements; seal the relevant accounting vouchers, account pages and statements into a booklet and write an experimental report.

In this accounting training, the content of our training is based on the accounting data of a large simulation unit, combined with the content of professional teaching materials, the necessary brief introduction of accounting subjects, the provision of relevant materials, and tips on economic business. Instructions and so on. In the training, we acted as the accountant of the unit, mastered how to deal with the specific accounting business and how to cooperate with each other, how to pay taxes, how to deal with specific business processes such as purchase and sales activities, production and operation, settlement of accounts, etc. In the classroom learning, the shortcomings of the lack of practical knowledge, master the specific skills that the book can't learn, shorten the distance from the accounting theory learning to the actual operation, and also through the simulation of the training, let us feel the authenticity of the training and enhance the positive Interest in participating in training.

Accounting theory comes from accounting practice, which is a summary of accounting practice experience, and at the same time guides accounting practice. Therefore, in accounting majors, we not only need to construct a more complete theoretical framework, but also establish a complete operation. idea. However, accounting professional textbooks are based on systematic explanation of accounting theory. The typical accounting business listed is only to prove the accounting theory service. Therefore, after learning the theoretical knowledge of the textbook, we will carry out this comprehensive simulation training. The training is focused on doing things, and the business that happens in the enterprise can be skillfully reflected, so as to prove the strength of being an accountant, then the various forms and documents on the training book should be cut off and attached to the transfer voucher, payment voucher, Behind the first voucher for future viewing. The last is binding, small bindings and university questions.

Fourth, the experimental experience

After these days of manual accounting, my basic accounting knowledge has been verified in the actual work, and has a certain basic practical operation ability. While achieving practical results, I also found many shortcomings in my operation: 1. For example, I am not careful enough, often misreading numbers or missing business, causing errors in accounting results and causing unnecessary troubles; In ten days, each business entry has a reference answer, but in the actual work, you must also prepare your own accounting entries. In this regard, I still have certain deficiencies, and I have to strengthen my practice in the future.

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In the short internship time of one month, I realized that the deepest is not the extensiveness and complexity of accounting. Faced with such a variety of large and medium-sized small and medium-sized enterprises, many kinds of taxes and various preferential policies have also made a serious problem for our accounting work. The test, the accounting agency of the enterprise accounting agency, how to communicate between the three to achieve tacit understanding, and to convey accurate and effective information, I want to seek a good system, simplify the accounting work, and adopt scientific management In order to create quality and efficiency. The emergence of the tax-controlled cash register is also the product of this inherent contradiction. It can be used to conveniently obtain the monthly sales data of the taxation product and record it in the computer of the accounting department for the accounting department to implement the collection. , statistics, analysis, and auditing provide more effective, accurate and scientific first-hand information for the collection and management of the accounting department. At the same time, it can record every income truthfully. The owner does not have to keep the front desk in person, which not only reduces the management of the owner. The burden is also responsible for supervising the operation at the front desk, helping taxpayers strengthen their management, which effectively avoids the phenomenon of tax evasion.