Accounting and Financial Management Professional Internship Report

First, the basic situation of accounting, financial management professional internship:

1. Manual accounting internship:

Manual accounting accounting internship, we simulate a real enterprise, in accordance with the company's business process, according to the occurrence of different business, according to the original vouchers to complete the company's one-month accounting business work and subsequent checkout, reconciliation and financial statements jobs.

2. Manual financial management internship:

Manual financial management internship is based on an enterprise's historical report data and some past empirical data, analysis and comparison of the company's statements and financial analysis, sales forecast, fundraising analysis, investment feasibility analysis and best order quantity. Booking and other work.

3, UF u8 accounting computerized internship:

UF U8 accounting computerized internship is based on the entire business process of manual accounting internship, starting from the new account set, after initialization, initial operation, filling in business documents, subject summary, signature, accounting to the final reconciliation checkout, out Report. Compare with manual.

4. Financial management computer internship:

Financial management computer internship is the use of computer operations, with excel software as the processing platform, the experimental content is the same as the manual financial management internship. Based on the initial data, the table is edited, the number between the tables is taken, and the formula is directly dragged to obtain the formula definition, so that the final analysis process is finally completed.

Second, the accounting and financial management professional internship process and content:

1. Manual accounting internship:

Manual accounting accounting internship is based on our practical work after fully learning and understanding accounting professional knowledge. The internship lasted three weeks and was divided into the following steps:

1 Set up the account book: According to the actual business needs of the company, select the appropriate account page, stamp the accounting subject that needs to be involved, and fill in the account title. Finally, the required account page is bound, that is, tied with a rope. There are four books, including: general ledger, inventory and fixed assets ledger, cost and expense account, and three columns.

2 Entering the opening balance: According to the data of the internship data, the ending balance of each subject of the enterprise in XX year is filled into the corresponding general ledger or detailed account, and the summary column is stamped with the “last year carry forward” seal.

3 daily business processing: fill in the accounting vouchers according to the original vouchers given by the experimental materials. Pay attention to the date of business occurrence and the number of attached files. Also pay attention to the number of documents required for each business. When more than one voucher is required, a score must be added after the voucher number. Finally, you need to sign the name of the orderer at the bill of lading below the voucher. The completed voucher should also be submitted to others for review, and the signature will be verified after the verification.

4 Subject summary: When the daily business is done on the 15th, we need to summarize the subjects for the 1-15th business. First, fill in the account summary table according to each document, and then fill in the account summary table. After the second meeting, Hui San can be completed.

5 Bookkeeping: Bookkeeping consists of two parts, the registration ledger and the registration ledger. We first register the amount of the lender's balance of the general ledger according to the account summary table, and then register the corresponding ledger according to each accounting voucher. At this time, it should be noted that the voucher should be marked in the voucher for each note, and the voucher should be In the lower right corner, the name of the bookkeeper is signed.

6 Reconciliation: After completing all the business of this month, we need to reconcile, that is, the general ledger and the detailed account check, and the reconciliation work can be ended when the balances of the corresponding accounts are consistent. If there is a difference between the general ledger and the sub-ledger account balance, you should check the original voucher for each business involved in the account, identify the error and make corrections. When correcting, you should pay attention to using the red stroke to draw the wrong line, and then write the corrected result on it.

7 Checkout: After the reconciliation work, we can basically guarantee the correctness of the accounting treatment. Therefore, we can do the checkout work, that is, the balances of the accounting subjects in all the books are given out, and the "this month's total" seal is stamped. At the same time, we need to draw two red lines in the total amount this month. , the line is drawn to the end, and the line is drawn to the total.

8 Fill in the financial statements: The financial statements consist of three parts, namely the income statement, the balance sheet and the cash flow statement. The following is a detailed analysis:

i Income statement: The preparation of the income statement is relatively simple. We can easily find the corresponding accounting subjects from the general ledger, including: operating income = main business income + other business income, operating cost = main business cost + other business Costs, financial expenses and asset impairment losses are required to be filled out according to the detailed account, and others can be counted from the general ledger.

Ii Balance sheet: The preparation of the balance sheet is mainly based on the general ledger. Accounts receivable, advance receipts, accounts payable and prepayments are required to be filled in according to the detailed accounts because the above subjects may be borrowed. Balance. In addition, undistributed profit = net profit - surplus reserve - dividend payable in the previous year.

Iii Cash Flow Statement: The preparation of the cash flow statement needs to start from the accounting voucher. First, the voucher related to the cash flow account is found from the accounting voucher, and then the amount of cash flow involved in these voucher is classified into the cash flow statement. In the big category, finally sum them up and sum up the cash flow statement by total.
2. Manual financial management internship:

The manual financial management internship is based on our practical work after fully understanding and understanding the accounting and financial management expertise. The internship lasted for one week and was divided into the following sections:

1 Financial analysis report: In the financial analysis report, it includes three aspects: horizontal analysis, vertical analysis and analysis of financial efficiency indicators. The horizontal analysis is to analyze the historical data of the report for two consecutive years, compare the horizontal data, and analyze the changes of the business through the difference amount and the difference rate. The vertical analysis is to analyze the historical data of the report for two consecutive years. Through the vertical relative indicators, the impact of each project on the total assets is seen. Then, the differences and trends of the business operations are obtained by comparing the differences between the two years. Financial efficiency indicators, through the company's two-year solvency analysis, operational capability analysis, profitability analysis and growth capability analysis, can obtain the ability of enterprises in various aspects. Although these indicators have certain misunderstandings, they can also understand to some extent. Many realities to the business.

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2 Budget report: The budget statement is part of the overall budget management. According to the empirical data, the total amount of sales is calculated first to obtain the estimated first plan; then, with the idea of ​​selling the product, the inventory is thrown and the production is calculated. The quantity and the quantity that needs to be purchased, and the expense plan is obtained; then the estimated direct labor, estimated manufacturing cost, estimated sales and management expenses are calculated in turn, so that the cash budget can be filled out. Through the above work, we can calculate the estimated balance sheet and income statement.

3 Repayment and fundraising plan: According to the requirements of the experimental data, the estimated loan amount and time and time of the enterprise, we can fill out the repayment plan: the total demand of funds minus the profit retention and depreciation It requires external financing, just as the company borrows from banks.

4 Investment Financial Feasibility Analysis Report: This report assumes that the company invests in a new production line and generates revenue in the next five years. Similarly, we use the idea of ​​selling production, first estimate the gold income estimation table based on the sales volume, and then estimate the direct materials, direct labor, manufacturing expense sales and management expenses, and then obtain the cash flow estimation table, and finally based on the above data. It is possible to calculate the financial indicators such as net present value, profitability index, internal rate of return and payback period. Then through the data of these financial indicators to analyze whether this investment is feasible.

5 Current Assets Operation Analysis Report: This analysis report first calculates the optimal holding amount of cash, and uses two different analysis modes: survival mode and cost analysis mode. Then calculate the best economic order quantity, assuming two different situations: there is no quantity discount and respect quantity discount. Finally, fill out the credit condition evaluation form, which is also two aspects: there is a cash discount and there is no cash discount.

6 Estimated profit distribution table: The undistributed profit forecast is obtained by adding or subtracting the forecasted net profit.
3, UF u8 accounting computerized internship:

UF U8 accounting computerized internship is based on the internship on the basis of mastery of accounting expertise and financial software UF. It is a software system that applies computers to accounting to improve the quality of accounting work. When we conducted the internship, we completed it according to the manual accounting internship company and its business. The specific steps in the above manual accounting internship have been explained. Here we mainly talk about the difference between it and the manual, and its own characteristics. It mainly includes the following aspects:

1 New account set: Enter the u8 system management with admin registration, then set the user and permission according to the test data, and finally create a new set of books, and enter the set of information given by the internship data.

2 Initialization setting: enable general ledger and fixed asset module, set department file, customer file, supplier file, etc. In setting accounting subjects, according to the requirements of enterprise accounting standards and the company's situation, it is necessary to set up a first-level subject and its details. The subject should pay attention to whether the entered subject has supplementary accounting, whether it is quantity and amount, and the direction of borrowing.

Entering the balance of the 3rd period: According to the internship data, enter the opening balance, and note that the supplementary accounting is entered in the details, which is the quantity of the amount that should be recorded first.

4 daily business operations: the content is the same as the manual, not elaborated here. However, it should be noted that the vouchers filled in here need to be selected in the appropriate type, and the vouchers can be modified, deleted, audit vouchers and supervisor signatures can be carried out in batches. You can output it directly when the accounts are summarized.

5 Fixed Assets Module: Initial settings are required when entering the module, and fixed asset cards are entered. Depreciation and asset increase and decrease can generate credentials directly in this module.

6 Bookkeeping: After the voucher has been signed, it can be booked and operated by the user who has this permission. Once completed, you can transfer the definition first, then transfer to generate carry-over gains and losses, divided into two parts: carry-over income and carry-over expenses. After that, the accounting operation is carried out, and finally two documents for calculating and transferring the income tax are filled. .

7 Reconciliation and Checkout: Checkout can be performed after all work is completed. First, the fixed asset module is processed at the end of the month—reconciliation, then checkout, and then reconciled to the general ledger system, and then the final checkout operation can be performed.

8 Financial Statements: UF U8 has provided a financial statement template, but it is an old enterprise accounting system, accounting subjects do not conform to the new system, so it needs to be revised or re-edited. Here are three tables:

i Profit statement: Introduce the profit statement in the new enterprise accounting subject from the format-report template, adjust it according to the report mode given by the test data, and then modify its formula: mainly modify the subject code, and special item financial expenses And the asset impairment loss needs to be modified to take the account of the other party's account amount. This is because there is a red letter in the financial expenses and asset impairment losses, which will offset the amount of the amount. After the modification, the entire table is recalculated or the keyword is entered to get the data.
Ii Balance Sheet: Introduce the balance sheet template as above, and modify the format and subject code. After completion, you can recalculate or enter keywords.

Iii Cash flow statement: Create a new report, enter the report item and format given by the test data, and then edit the formula. The report takes the edit formula UF financial function-cash flow account, and then according to different categories, the value is calculated, and then defined. Recalculate the entire table or enter keywords.

4. Financial management computer internship:

Financial Management Computer Internship is an internship based on financial management knowledge and certain computer knowledge—office office software excel. It lasted for four days, and the content was the same as the manual financial management internship. Here, I mainly explained the differences or characteristics of the points compared with the manual:

1 Fill in the data: use excel to operate on the data, also need to fill in some raw data, then we can use the tab and enter or arrow keys to move the cursor to make the input faster.

2 between the table or off-table: When filling in the original data, some values ​​are variables, we need to take the table or off-table access, the specific operation is: select the cell to be filled in type "=", then Open the table where the data is located and select Enter to get it.

3 Drag and take the number: After we fill in a data, drag the mouse when the cursor changes to black cross to get the data related to the original data. If the original data is just a number, the data obtained by dragging is also a number. If the original data is a formula, the new data obtained is the data defined by the same formula.

4 Formula definition: Some data requires a lot of complicated and cumbersome calculations to be obtained, and some even cannot be done by hand. At this point we can use the function to define the formula, excel provides a variety of functions: mathematics, statistics, finance and so on.

5 Combining the above, we can easily see the many advantages of using excel for financial management experiments: convenient, fast, accurate and so on. Therefore, in addition to learning professional courses, we should also learn and use auxiliary tools like computers to improve our learning and work efficiency.

First, the experience of accounting, financial management professional internship:

1. Manual accounting internship:

By doing accounting internships by hand, the operation of the actual accounting business, let us once again learn and master the accounting knowledge better and deeper. In addition, let us understand the cautiousness of accounting, not just in dealing with In some businesses, it must be careful, serious, and patient in all aspects. There is also the truthfulness and completeness of the accounting data. Even if it is wrong, it should be modified according to the regulations, so that others should know the error. Finally, it should be emphasized that any practical operation requires the support of basic theory, as well as accounting. Through the internship, I also see that my accounting expertise is lacking, not careful and in-depth, and should be studied and worked in the future. keep it up.

2. Manual financial management internship:

Through manual financial management internships, I realized that as a business, financial management decisions occupy a very important position. Mainly in the following aspects:

1 Through the analysis of financial statements and financial indicators, we can see the business history and development trend of the company's history, to find better management decision-making methods to improve the original business management model, improve the company's development ability and social visibility.

2 Through scientific budget management, we can know the future business situation of the company one step ahead, and if there are any shortcomings, we can make adjustments as soon as possible to make up for the losses as soon as possible.

3 Through the investment feasibility analysis, we will not have blind projects. Only fully feasible projects, based on various risks, can we consider the project feasible.

4 Through the analysis of current assets operations, we can master better cash holdings, optimal order quantities, and choose appropriate cash discount conditions.

5 In short, financial management can make the company more scientific management and decision-making.

3, UF u8 accounting computerized internship:

The quick, convenient and accurate application of computers to the practical operation of accounting is a breakthrough leap in the development of accounting, but it also exposes many of the drawbacks of accounting computerization. For example, accounting computerization requires a financial Licensing manages a rigorous, clear environment and an environment in which data is well managed. For individuals, they also need to have good professional ethics. In accounting computerization, we can make no trace changes to the vouchers, and individual user passwords are easily stolen or leaked... But in general, accounting computerization With its unique optimization side, it takes advantage of UF U8, which has many advantages that manual accounting can't:

1 The user's permission control can be strictly controlled, and the computer will prompt or prohibit the operation when the power is exceeded.

2 Accounting subjects have auxiliary accounting and subject controlled systems, which not only facilitates accounting work, but also separates the specific work and responsibility of accounting.

3 The initialization of each module provides great convenience for future business processing.

4 When filling in the voucher, the computer will automatically count, if it is not fair or have other problems, it is forbidden to save.

5 UF u8 also provides users with a variety of accounts, suitable for different types of queries.

6 Convenience of accounting: The computer can complete the cumbersome and error-prone accounting work in a few seconds.

7 Custom carry-over: For the business that happens every month, the custom carry-over can be used to define the formula, which is automatically generated at the time, which greatly simplifies the workload.

8 report module: Under normal circumstances, the report template provided by UFIDA u8 can be directly quoted, and the recalculation can get the financial statement that the enterprise wants, even if it needs to be adjusted, it is very convenient and quick.

4. Financial management computer internship:

Financial management computer internships are also fast, convenient and accurate using computers, making our work easier and simpler. The advantages are explained in the above experimental process and content, and are not cumbersome here. But there are also many drawbacks behind its advantages:

1 The encryption system is not perfect enough to be easily deciphered;

2 The operator has no permission to control and can operate at will;

3 Operators can modify data without traces and undermine the authenticity of financial work;

4 data is easy to lose, difficult to recover.

Based on the above three points, through this internship in accounting and financial management, we first came into contact with the real accounting and financial management practices, let us feel the content and nature of accounting and financial work, for our future study, Employment and work are very helpful.