Accounting Internship Weekly

As a disciplined discipline, accounting is an important economic management task. It is an important means to strengthen economic management and improve economic efficiency. Economic management is inseparable from accounting. The more economic development, the more important accounting work becomes. Through this internship, I combined the accounting theory knowledge learned by the school with the actual thinking, and got a detailed understanding of the entire accounting process, familiar with the accounting work objects, using real accounting documents, and conducting a regular economic business. In accounting, I have learned 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.

Introduction to an internship unit

Zhejiang Juhua Chemical Mining Co., Ltd. is a subsidiary of Juhua Group Co., Ltd., located in Longyou County, Zhejiang Province. The company was founded in September 1959 and is a national key chemical mine. The company has fixed assets of 85 million yuan, covers an area of ​​68 hectares, and has two production bases of fine chemical plants and chemical mining areas. The main products are aluminum trichloride, 1,1,1-trichloroethane, chlorinated paraffin, n - Ethyl ethylene diamine, n-ethyl dioxy piperazine, peptone and pyrite, fluorite concentrate, etc., the product quality is superior. The company has won honors such as leak-free factory, clean civilized mine, provincial advanced enterprise, Zhejiang Quality Management Award and Quality Management Award of Ministry of Chemical Industry. The company's operating philosophy: quality first, reputation first, customer service, and seek common development, and create greater glories.

The meaning and purpose of the second internship

Internship is an experience that every student must have. It enables us to understand the society in practice, let us learn a lot of knowledge that we can't learn in class, open our horizons, increase our knowledge, and lay down our society for us. solid foundation. Accounting refers to the calculation, recording, and collection of relevant data of specific things, and processing and processing into useful financial information for user decision-making. Mastering accounting work not only must learn all kinds of accounting knowledge in books, but also earnestly and actively participate in various accounting internship opportunities, so that theory and practice can be combined with practical and pragmatic. Only in this way can we become a high-quality accounting professional. .

Three internship processes and arrangements

The internship time is 06.8.01—06.9.15 for a total of 45 days. The schedule is as follows:

First week: 1. Understand the company's financial situation and staffing

2. Understand the company's financial procedures and financial system

3. Familiar with the preparation of accounting documents

Second week: 1. Familiar with the registration of accounting books

2. Proficiency in cash journals and bank journals

The third week: 1, to the production unit to understand the production process of the product

2. Understand the main raw materials and auxiliary materials for product production

3. Understand the cost structure of the product

The fourth week: 1, practice the production material accounting of the product

2. Practice the cost accounting of products

3. Auxiliary company's accounting staff conducts payroll accounting

4. Accounting personnel of auxiliary company prepare financial statements

5. Auxiliary company's accounting staff prepares monthly production report and monthly sales report

Week 5: 1. Doing work in the statistics department

2. Completed the list of recycling of anhydrous aluminum chloride packaging drums from the beginning of the company from XX to August

The sixth week: 1, the auxiliary company financial door to carry out inventory inventory

2. The accounting staff of the auxiliary company conducts the operation of computerized accounting, including the entry and examination of the voucher, the registration of the cashier's journal, and the registration of various detailed accounts.

3. Auxiliary General Ledger Accounting Compilation Jiang General List, general ledger registration and final accounting data processing.

4. Understand the preparation of electronic statements.

Four internship sentiments

As a disciplined discipline, accounting is an important economic management task. It is an important means to strengthen economic management and improve economic efficiency. Economic management is inseparable from accounting. The more economic development, the more important accounting work becomes.

Accounting work plays an important role in improving the economy in the management of enterprises. Its development motivation comes from two aspects: one is the change of social and economic environment; the other is the change of information needs of accounting information users. The former is the fundamental driving force that determines the demand for the quantity and quality of accounting information. Since the middle of this century, the information technology revolution represented by computer technology has had a profound impact on the development of human society. The information age has become an appropriate portrayal of the era we live in.

In this era of advancing with the times, both the socio-economic environment and the information needs of information users are undergoing profound changes. Accounting has undergone unprecedented changes. This change is mainly reflected in two aspects: First, the accounting techniques and methods are constantly updated, accounting computerization has replaced or is replacing manual accounting, and real-time reporting in the case of enterprises establishing intranets. become possible. Second, the scope of accounting application has been continuously expanded. The change of accounting stems from the change of the manufacturing environment of enterprises and the innovation of management theory and methods, and the latter two are caused by changes in the external environment.

According to the internship arrangement, I went to a production-oriented company for a one-and-a-half-month internship. The details of the internship are as follows:

1. Fill in the original voucher and accounting voucher according to the economic business

2. Registration of journals according to accounting documents

3. Register the ledger according to the accounting voucher and the attached original voucher

4. Calculate product costs based on bookkeeping vouchers and ledger accounts. Calculate the cost of the product based on the accounting method and the detailed carry-over method in the step-by-step algorithm

5. Account summary table based on accounting voucher

6. Register the general ledger according to the subject summary table

7. Reconciliation

8. Prepare this month's balance sheet and income statement based on the relevant content given

Accounting computerization is a new chapter in the history of accounting. The application of electronic computers first brought about changes in data processing tools, and also brought about changes in information carriers. Computerized accounting will have a huge impact on traditional accounting methods and accounting theories, thus causing accounting systems and accounting work management systems. Change. Accounting computerization promotes the standardization and standardization of accounting, and the generalization promotes the modernization of management.

The internship unit is accounting for semi-manual and semi-computerized methods. The main accounting is the accounting of materials and the accounting of product costs. The compilation of payroll and statements is mainly achieved by computerization through the aggregation of data.

Through this internship, I not only cultivated my practical ability, but also increased the practical experience, shortened the distance between abstract textbook knowledge and actual work, and made a new beginning for the actual financial work. Moreover, I fully recognize my own shortcomings. Since computerization is not universally applicable to every unit, many accounting entities in China are currently accounting in a semi-manual and semi-computerized manner. Therefore, they did not learn at the same time as the internship. The abacus knowledge is self-learning.

In this era of economic tide with the times, as a student of accounting major, during the school study, you should better learn the professional knowledge of the accounting profession, lay a good theoretical foundation; participate in the financial internship as required. Every internship opportunity, summarizing the experience in actual operation and accumulating the shortcomings in learning, paying close attention to and understanding the latest developments in the development of accounting work, laying a solid foundation for the accounting work to be carried out in the future, when going to work, can make Becoming a veritable financial professional, you can find your own place in the big waves, let your own learning to make their due contribution to the social economy.