Accounting internship diary

Monday, March 1 Snow

Today is the first month of the 16th month. It was the first day of my internship. I had just snowed last night, and there was a snowy scene everywhere. I walked to the internship unit, Hebei Camping enamel Co., Ltd., very hard. Because I had been internship again before, I was very familiar with the unit. I went straight to the Finance Department and found Wang Jie who took me internship. Wang Jie was very enthusiastic about me. After a few words, I told me that after 15 years, the leader has not returned. Although the workers are working, there is still no way to carry out the payment and settlement of various payments in the New Year. The business of the department has not started normally, so there is no work to be done today. Then, Mr. Wang told me in detail about the company's development history, business scope, division of labor, etc. It may be that the company's operation scale is small, the cashier of the finance department and Other personnel are concurrently employed by other departments, and only appear when there is a need for work, so there are few fixed personnel in the office. After lunch, Wang Jie asked me to look at this "Financial Monthly". After reading it, I found this "Accounting Research". Although I didn't have much contact with the internship, I still hope to read more books and let myself know more. In order to better combine theory with practice. This day has passed quietly.
Tuesday, March 2, sunny

Today is the second day of the internship. I helped Wang Jie to post original documents such as notes and sort out some original documents. This is not the same as the method and situation of affixing a voucher when practicing at school. When practicing in school, the original vouchers obtained are directly pasted on the back of the accounting vouchers they have made; here, the original vouchers are placed together by date, and they are glued in order. The stick is attached to a summary of the original voucher with a size of a4. Wang Jie also told me how to paste the original voucher to make it tidy and nice, and make the entire sheet of the summary sheet evenly covered.

Before I did not have an internship, I always thought that the actual operation of accounting would be exactly the same as what we taught in the school. In fact, the knowledge in books is only one of them. In reality, what is needed will be the actual situation. The change has changed. When I got off work, I chatted with Lin sister about the internship for a while. Many people have been internship in accounting firms for a while. Some people think that they have learned a lot of things, and some people feel that they are wasting time. In fact, they are not only internships, but also learning. Everything in many aspects, such as going to work, has two sides. Everyone has their own understanding. In fact, the key is how to grasp it. It’s really fast, and it’s time to get off work.

Wednesday, March 3, cloudy

The task assigned to me today is to bind the accounting voucher, put the printed accounting voucher and the original voucher summary table in chronological order, and put a summary of the original voucher for the day under the accounting voucher for each day, because The accounting documents are printed out, and the two papers are just large, so they are very neat together. When binding the bookkeeping voucher, you can use the eye-catching machine to make three eyes and then wear it with cotton thread. This threading is also learned. Use a paper clip to twist a threading needle, take the thread from the middle, and then wear it out from the eyes of both sides, and join the double line reserved in the middle to make a knot, just to make the junction In the middle of the eye, from the appearance, plain, there is no trace of knotting. Put the voucher cover again, very neat and nice. These are the basic skills of accounting, and only when you personally do it will know the mystery. In the afternoon, Wang Jie showed me the previous receipt voucher and payment voucher. I reviewed the accounting subjects and asked the detailed subjects that I did not understand. I would like to know what the approximate accounting subjects are. Consolidate your accounting basics. Wang Jie said that this is a small business. There is no complicated business. If you come to a big company in the future, there will be a lot of accounting subjects and business that the company will not cover at the moment. You have to rely on yourself.

Thursday, March 4th, cloudy

Today, Wang took out the company’s check. I saw that there was no handwriting on it. She told me that this is a bank check. With this, I can exchange cash directly at the bank. She also said that the check is the same as other tickets. In Chinese capitalization, in order to prevent the ticketing date of the altered bill, there are some specific ways of writing. I have learned it before, but at the time there was no real bill in front of me, it was really not easy to remember. But this time I made sure that I remembered it, and I still remember it very hard. It is very difficult to forget it. Now I can give examples of what I learned today. Today is March 19th. The check should be written as: 贰零壹零年零叁月壹拾壹日。. In the afternoon, Wang Jie asked me to check the accounts. She told me that the voucher is easy to do, but it is very easy to make mistakes. Even those accountants who have worked for more than ten years have not made any audits, so there will be mistakes, so do accounting. Be careful and careful, don't trust yourself too much, and it will go wrong if you take it lightly. After listening to this, I feel really reasonable. Accounting is a careful job. Friday, March 5, overcast

Today, I still haven't learned anything new. I still sort out the original documents, fill in the accounting vouchers, and so on. I know that most of the time, accounting is doing repetitive things every day. Although we do things every day, we should be responsible and not perfunctory.
According to the working hours, this is the last day of the week. Although I have been working on time, the accounting work itself is very easy. In addition, the internship is a step-by-step process of understanding, familiarity and learning. These days are also It has passed very quickly. I feel that I have learned a lot of things that I can't learn from books. The theory and practice are really different, and I am very happy and very fulfilled. I am a little tired today, I have to recharge my batteries, and I will continue to work hard next week.
Monday, March 8 cloudy

The first day of the week, the new beginning. I have been internship with Wang Jie for a week. Last week I did some of the simplest things, mainly watching, observing and learning. Today, Sister Wang told me that this week I will teach me to computerize, that is, to carry out accounting on the computer. Although the company's operation is not large, its accounting processing is also carried out through the Internet. She first opened the company's dedicated web page for accounting, first let me enter some company related files on the computer. After the input, some original document voucher is obtained, and the accounting voucher is recorded according to the original voucher record. Although I didn't register myself, Wang Shou made it clear to me every time I did it. I slowly saw it too much, and I felt that it was not so confused. The main task of this week is to learn accounting computerization. Because my professional knowledge is still ok during my studies at school, the basic knowledge of the minimum is still remembered, and I also experienced the internship during the school year. Therefore, it is not difficult to cope with these registration vouchers. Because of some foundation, learning is also very fast.

Tuesday, March 9 Cloudy

After last week's understanding, I probably know the basic operation of the company. I also learned some software knowledge related to computerized accounting in school. Therefore, it is not very difficult to learn to perform accounting on the Internet, and feel that there are many similarities between them, only one is a stand-alone operation, and the other is saved through the network. As soon after the end of the year, the company's business is not a lot, Wang Jie is not very busy, I am very patient to teach me, such as: three major vouchers: the receipt voucher, payment vouchers and transfer vouchers subjects on the Internet Input and save, add, delete and modify the registration voucher, how to transfer the already entered voucher from the Internet and view its related content. Wang Jie also told me that accounting work has its own connectivity, logic and normativeness: every business must be registered in the accounting according to its original documents, such as: voucher, ledger, journal, three Accounts that may be connected by column accounts, multi-column accounts, general ledgers, etc.; every account of accounting has a basis for accounting, and is registered one by one in chronological order; in the practice of accounting, missing accounts, wrong The correction of the account is not allowed to be modified at will, and it is not allowed to falsify. Every program and step is based on the premise of accounting laws and regulations.

Wednesday, March 10, cloudy

Today, I learned that the accounting subjects mainly involved in the company include accounts receivable, cash, bank deposits, other receivables, other payables, fixed assets, raw materials, accounts payable, wages payable, short-term loans, welfare payable, Taxes, management fees, manufacturing expenses, operating expenses, financial expenses, production costs, paid-in capital, profit for the year, profit distribution, income tax, etc. I have always felt very strange. Many of the accounts registered by the company are directly recorded in other receivables and other payables. However, accounts receivable and accounts payable are basically not seen. Why should this be set? I thought about it carefully later. I think it might be because the company has less business and simple subjects. It combines these two accounts into one. Although I thought about it this way, I still don’t understand very well. There are many differences in accounting work. According to the personal preference of the accountant, perhaps this is the so-called deviation!

Thursday, March 11

Another week is about to pass. Wang Jie said that my computer science is very fast. I am very happy to hear the praise of her professional. The mood of this day is getting better. Today I also learned to use a printer. Although I have seen some before, but the printers are divided into many kinds, the principle is almost the same. I see the printer in the office is a stylus printer, because the company is small, and the funds are not very generous, so only This printer. The printer is very small, just put it on the table next to the computer. Wang Jie said that we will print out the voucher that has been completed this month, so she opens the company's website and calls the previously saved certificate. Said, the first time you must set the required data, otherwise it will be very troublesome in the future, she also told me that she did not set the margin when printing the voucher, although not a big problem, but it is such a Small problem, we both have to enter a margin without printing a voucher. Therefore, accounting must be careful and careful, not too much to believe in yourself, a slight loss will be wrong.

Friday, March 12, cloudy

Today is the last day of the internship. As a student who has studied accounting for a few years, it can be said that accounting is already familiar. All of the basic knowledge, basic theories, basic methods and structural systems of accounting are basically mastered. For example, accounting personnel should fill in the accounting vouchers in strict accordance with the prescribed format and content. In addition to the need to record the truth, the content is complete, the filling is timely, and the writing is clear, the following requirements must also be met: the “Abstract” column is for the economy. A brief description of the business content, requiring the text to be concise, generalized, to meet the requirements of the registered books, should be based on the content of the economic business, in accordance with the provisions of the accounting system, determine the subject should be loaned. But these seem to be just paper talks. If these theoretically strong things are actually applied, then we will be unable to start and know nothing. Through this internship, I combined the accounting theory knowledge I learned in the school with the actual thinking, and I have a detailed understanding of the entire accounting process, familiar with the accounting work objects, using real accounting documents, and a regular economic business. I conducted accounting and understood and mastered the basic principles of accounting book registration. And recognized their strengths and weaknesses. At the same time, I also learned about the impact of accounting computerization on accounting work. In this internship, I learned a lot of knowledge that I couldn't learn at all in the classroom, and I benefited a lot.