Cashier Internship Weekly

I completed the internship work prescribed by the school at the request of the subject teacher within two weeks. I was internship in the Finance Department of xx Pharmaceutical Co., Ltd., and the internship time was two weeks.

Xx Pharmaceutical Co., Ltd. is a wholly-owned subsidiary of a group company. It is a modern enterprise that is based on pharmaceutical business and is based on scientific research and production. The company relies on Beijing's political, economic and cultural centers. Strong geographical advantage, relying on the strong strength of the group company, adhering to the business philosophy of benefiting the people and the people, trusting the world's business philosophy, based on pragmatic, honest, customer first, and serve the Beijing pharmaceutical market.

My main internships in the finance department of this company include cashier work and accounting work, including the production of accounting vouchers, the nailing of accounting vouchers, the filling of bank wire transfers, the recording of bank statements, the calculation of stamp duty, etc. Wait.

The accounting vouchers are the original vouchers or summary original vouchers that are verified by the accounting personnel, and are classified according to the contents of their economic business. They are used as the accounting vouchers for the accounting books. The accounting vouchers are based on the economic business contents reflected by them or according to them. Whether the content reflected is related to monetary funds can be divided into receipt voucher, payment voucher and transfer voucher.

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 summary column is for the economic business content. Briefly, the text should be simplified and summarized to meet the requirements of the registered account book. The subjects that should be loaned should be determined according to the contents of the economic business and in accordance with the accounting system.

The use of the subject must be correct, and must not be arbitrarily changed. The name of the accounting subject should be simplified. The relevant secondary or detailed accounts should be completed. The accounting vouchers should be borrowed. The account that should be loaned must maintain a clear correspondence, a bookkeeping vouchers. After the completion of the filling, the total amount should be added according to the accounting method used to check the balance relationship of the corresponding account. The accounting vouchers must be consecutively numbered in order to examine and avoid the loss of the vouchers. Each accounting vouchers must indicate the attached file. The number is easy to check in the future. The financial software used by this company is UF financial software, so the production of daily vouchers is done by computer. The specific operation methods are as follows:

1. The summary column of the accounting vouchers is a brief description of the economic business and an important basis for registering the books. It must be based on the characteristics of different types of economic business, taking into account the needs of the registered books, correctly filled in, not missing or incorrectly filled. .

2. In accordance with the accounting subjects uniformly stipulated in the accounting system, according to the nature of the economic business, the accounting entries shall be compiled and the debit and credit account columns shall be filled in. The secondary or detailed accounts refer to the secondary or detailed subjects to which the first-level subjects belong. A level 1 subject that requires detailed accounting, or a secondary or detailed account column.

3. The amount registered in the amount column should correspond to the debit or credit account or the first-level account, the second-level or the detailed account.

4. The posting symbol column is to indicate the number of pages or strokes of the book in the column after registering the relevant books according to the accounting voucher, indicating that the account has been registered, avoiding re-recording, missing notes, before not posting, There are no records in this column.

5. The voucher number column. The accounting voucher should be serially numbered within one month for checking. The payment, payment and transfer voucher are numbered separately. For the receipt, the payment voucher is also numbered according to the cash or bank deposit received, such as silver. The word number is ×, the number of the word is ×, and the number is ×. When an economic business needs to prepare multiple accounting vouchers, the score numbering method can be used.

6. The date of the accounting voucher. The receipt and payment voucher should be filled in according to the date of receipt and payment of the monetary fund; the transfer voucher should be filled in principle according to the date of receipt of the original voucher, or it can be filled in according to the date of filling the voucher.

7. The attached file on the right side of the accounting voucher is the number of the original voucher attached to the voucher. It must be indicated on the voucher for checking. If several voucher documents are filled according to the same original voucher, then The attached file XX should be indicated on the accounting vouchers without the original vouchers. See the XX vouchers. If the original vouchers need to be kept separately, they should be indicated in the attached files.

8. For the account receivable or loan account at the top left of the receipt voucher or payment voucher, it must be cash or bank deposit, not other accounting subjects. The account to be borrowed or the loan account in the voucher is separate from cash or bank deposit. Corresponding subjects.

9. After the completion of the accounting vouchers, review and check should be carried out, and the trial and calculation balance should be carried out according to the accounting method used. All relevant personnel must sign and seal, and the cashier should collect the money according to the receipt vouchers or pay according to the payment vouchers. , to stamp the receipt or payment of the stamp on the voucher, so as not to repay the repayment, to prevent mistakes.

After the accounting vouchers have been produced, the vouchers must be printed one by one, and then the corresponding related bills are affixed to the printed vouchers. The specific operation is as follows: glue is applied to the upper right corner of the back of the vouchers so that the corresponding vouchers are corresponding. If the bill is larger than the voucher after the receipt of the bill, the bill should be neatly folded according to the size of the voucher and then bound, and then the voucher should be arranged in order according to the size of the voucher business number, so that if It is also convenient to find a lot.

After the one-month voucher has been created, these sorted voucher must be bound to facilitate the archiving. Generally, the voucher of the previous month should be bound at the beginning of the month. The specific method is as follows:

According to the thickness of the voucher, make a bundle with the appropriate thickness, then use the binding machine to nail three small holes in the upper left corner of the voucher, then use the white gutter to firmly bind the voucher book, and then write it on the cover after binding. Dates and books, the cover is usually made of kraft paper, such as a total of xx volumes this month, this volume is the xxth volume. Then record the number of voucher pages, such as this book from xx to xx, a total of xx, After that, you must cover the person in charge of the accounting supervisor and the name of the person.

Then you need to make an accounting document file. This is used to store those documents. It is easy to save. Generally, an accounting document file contains two documents. The accounting document file is also made of kraft paper. First, you must cover the unit chapter. Date, and then fill in the number of books, such as a total of xx volumes this month, this box is the xxth volume. After that, fill in the number of documents, such as from xx to xx, and finally stamp the name of the person who binds the book.

When using the bank to settle the business amount, you must use the bank wire transfer voucher to complete the relevant procedures. The bank wire transfer order is a triplicate voucher, and the size is the same as the general receipt size.

The first link of the bank wire transfer order is the return order, the second link is the debit certificate, there will be the password given by the bank, and the third link is the power generation basis. On the bank wire transfer voucher, the full name of the other party should be written, and the date of the wire transfer should be filled in. To write the bank account number of the other party and the specific name of the bank, then write the amount of the remittance in capitalization.

After writing the bank wire transfer order, you must fill in a settlement service charge voucher. It is a one-piece five-entry certificate. Generally, the wire transfer fee and handling fee must be written in this certificate. The wire transfer fee varies according to the size of the remittance. The handling fee is 0.5 yuan / book. After the two vouchers are completed, the company's legal person's chapter and the company's financial chapter are respectively attached to the second link of the two vouchers. Then you can go to the bank for wire transfer.

The bank shall return the receipt to the company after the transfer receipt of the bank wire transfer bill and the settlement service charge certificate. If the company fills in the wrong bank wire transfer order, it shall immediately call the bank to suspend the wire transfer business and then refill the correct bank wire transfer order and Settlement of the business receipt voucher to the bank to re-submit the business and retrieve the last two orders of the original bank wire transfer, and then be sure to tear it up. At the same time of tearing up, you must tear off the company’s legal person’s chapter and the company’s financial chapter. unnecessary trouble.

The bank statement is recorded using UF financial software. First enter the software banking interface and then enter the bank statement interface, so you can start recording. The company's bank statement is recorded differently. The banks are recorded separately, and once a month, the company is mainly in the Bank of China, Hua Xia Bank, the people's livelihood should be opened.

To record a bank statement, you must first select the bank name and then enter the specific work of the record. First record the date. If you are using the check, you must enter the check number of the check. Generally, the check is used in the same city settlement. Then according to the debit or credit record. The amount, the last software automatically generates the bank's fund balance. After entering the data for this month, you must check the ending balance. If the check is correct, save the data, and the work is completed satisfactorily.

At the beginning of the year, the company must calculate the stamp duty of the company's business purchase and sales contract, in order to timely pay the stamp duty stipulated by the state. The stamp duty is a kind of tax on the economic activities and economic exchanges, and is subject to a certificate. Light, the taxpayer buys and affixes the stamp duty to complete the tax liability. The statistics of the company's product purchase and sales contract are counted according to the number of the business department. For example, the company has several business departments to count the statistics, and the company Which business department the salesperson of the product purchase and sales contract belongs to, the company's product purchase and sales contract is counted in the business department to which the salesman belongs, in order to find.

The product purchase and sales contract must be counted, salesman, supplier, contract number, commodity name, contract amount, tax rate, and then calculate the stamp duty according to the contract amount and tax rate. Now the company's stamp duty rate is three thousandths, and finally in the statistical form. The following is written on the name of the lister, so the statistical work is over. After that, the company's financial staff still has to do the work of stamping the tax stamp on the back of the contract, so after calculating the stamp duty, it is necessary to go to the relevant department to follow the regulations. For the purchase of stamps, stamps also have different denominations, ranging from one yuan to five yuan, fifty yuan and one hundred yuan.

The stamp duty stamp looks like a stamp and is also printed at the stamp factory. So at first I thought it was a stamp attached to the back of the contract. The stamp stamp purchased by the company was printed by the Shenyang Stamp Factory. After the ticket is bought back to the company, it will be left. The work of stamping the tax stamp will be done. First, the side of the original stamp will be removed. Then, according to the amount of the contract, the stamp will be torn off and the glue will be neatly attached to the contract. On the back of the page, there is still a job to use the red atomic stroke line on the front of the stamp duty ticket. The specific line drawing method is that the front line of each stamp must be crossed with two lines. The work is over, and then the contract security department is kept in a different archive bag for proper preservation.

The above is the entire work of my two-year internship at this company. During the two-month internship, I probably mastered the basic financial operations and learned about the company's financial work process. These financial work is not difficult, However, it requires a serious work attitude and a rigorous work style. A little carelessness will bring irreparable huge losses to the company. The two-week internship process has given me unprecedented valuable financial practice experience and got in the classroom. I have benefited a lot from the practical knowledge I have not received, and laid a solid practical foundation for my future work.