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Financial Accounting Internship Weekly

Department of Accounting, School of Economics and Management, Northeast Dianli University

The purpose of the internship is to develop the ability to comprehensively apply the theoretical knowledge learned to solve practical problems. Combine the theoretical knowledge of system learning with the actual situation of the enterprise for three years, consolidate and deepen the understanding of the theoretical knowledge of accounting major, cultivate the ability to analyze problems independently and solve problems, cultivate the work style of theory and practice, study for graduation thesis and soon after A good foundation is laid into the job.

2. Internship location Finance Department of Huinan Tiantai Pharmaceutical Co., Ltd., Jilin Province

III. Internship time 1989, August 9th - September 15th, XX

IV. Internship details

On August 9th, I was fortunate to have come to Jilin Province Huinan Tiantai Pharmaceutical Co., Ltd. to start my summer internship. This is a short but substantial time. By personally participating in the actual work, I have more systematically mastered the professional knowledge I have learned, and have a new and intuitive understanding and understanding of accounting positions.

Jilin Province Huinan Tiantai Pharmaceutical Co., Ltd. is located at No. 28, Aiguo Street, Huinan County, beautiful and rich. It has 425 employees and a registered capital of 48.2 million yuan. It is an export business mainly engaged in the production of chemical preparations, the processing of proprietary Chinese medicines and the operation of the company's own products and related technologies. It operates the raw and auxiliary materials, machinery and equipment, instruments and meters, spare parts and related technologies required for the production and research of the enterprise. Import business, private enterprises that operate the enterprise's feed processing and “three to one supplement” business.

Tiantai Pharmaceutical Co., Ltd.'s finance department consists of seven people. Among them, there are 1 senior professional title, 3 intermediate professional titles and 3 junior professional titles. Because the company currently uses the manual accounting and computerized parallel accounting methods, its jobs can be divided into basic accounting positions and computerized accounting positions. The basic accounting position is one person in charge of accounting, and there are 5 people in accounting, auditing, and file management, and one cashier.

The computerized part is also the accounting supervisor and the chief of the computer. The software operation is performed by two accounting personnel. It is responsible for inputting accounting data such as accounting vouchers and original vouchers, and outputting accounting vouchers, accounting books, statements and partial accounting data processing. The other accountant is also responsible for auditing and accounting. It is responsible for reviewing the accounting data of the input computer, operating the account book of the accounting software registration machine, confirming the printed account book report, and having full-time staff responsible for computer maintenance.

Responsible for my internship is the company's senior accountant Sun Wei. The finance department is in the stage of alternating new and old personnel, and will use electronic computers to completely replace manual accounting. Sun Hao is responsible for manual accounting. During the internship, I carefully studied the formal and standard corporate accounting process and started to operate. Some programs. For example, the original voucher, the filling of the accounting voucher, the binding, the summary of the accounts, the accounting to the preparation of the accounting statements, the checkout, etc., really went from the textbook to the reality, carefully understood the entire process of the company's accounting work, and mastered The basic operation of UF U8 financial software. Here are some of the experiences and experiences of this internship:

When I first went to the internship, after learning about the basic situation of the company and the finance department, Sun Hao just asked me to look at the company's certificate preparation and various types of detailed accounts, general ledgers, etc. I am not unfamiliar with these, because we have arranged for us to conduct accounting simulation experiments from a large college, and the preparation of the voucher has already been in the chest. However, when I really started to try, I realized that the facts are far from being as simple as I imagined. A variety of complicated and original vouchers have made me helpless, thanks to the patience and help of my colleagues. First of all, the relevant original documents should be sorted by month according to the month, and the documents of each business should be sorted out. For large documents, the documents should be folded vertically and horizontally.

The article contains: Report China Net - '67 * # &, -, 9-0 documents should not be longer or wider than the accounting vouchers, but also easy to read; if the documents are too small to be bound, such as car tickets, MRT Tickets, train tickets, taxi tickets, etc., should be affixed to the attached paper neatly according to the category, the size of the paper should be consistent with the accounting vouchers, and finally each type of original should be written in the blank space of the attached list. The number of sheets, the unit price and the total amount of the voucher, so that in case the original certificate is inadvertently lost, it is easy to find out which type of original document was lost, and it also provides convenience for calculating the number of attached files.

In addition, there are also many points of attention in filling the original voucher: for example, the type of economic business recorded in the original voucher, the summary, the quantity, unit price, amount involved, the name of the unit to fill in the voucher, the filling person, The signature of the manager and so on. Only the original documents that have been verified and verified can be used as the basis for accounting.

Then you have to fill in the accounting vouchers according to the original vouchers. Every step should be cautious, because this will directly affect the future accounting work. The vouchers should be numbered sequentially, the abstract should be clear, the accounting entries should be written correctly, the attached original vouchers should be of the same type and the number of sheets should be correct and affixed with vouchers. The accounting vouchers are the direct basis for the accounting of accounts, and the accounting vouchers can only be used as the basis for registering the books.

However, even in this case, work errors may occur due to negligence in work or unskilled business, for example, the accounting account borrowing direction is reversed, the accounting account is improperly used, and the wrong amount is written. After the above error occurs, if the account book has not been registered, it shall be re-filled, and the original book-entry voucher shall be invalidated or torn; for the book-entry voucher that has been registered, it shall be prescribed according to the specific circumstances of the error. The method is corrected. The correction methods mainly include the line correction method, the red letter correction method and the supplementary registration method. After registering the book, it is found that the part of the summary written in the accounting voucher is incorrect or the book record is found to be incorrect before the checkout, but if there is no error in the corresponding voucher, the line correction method can be used.

To do this: first put a red line on the wrong text or number to indicate that it will be cancelled. Then, write the correct text or number in blue on the written text or number, and correct it by the account staff. stamp. The red letter correction method is also called the red word reversal method. This method is used when the account of the lender of the accounting voucher is found to be incorrect or the amount of the accounting voucher and the book record is greater than the amount to be filled. The correct method is: in the first case, a redemption amount should be used to fill in the same accounting vouchers as the original error certificate; in the second case, the difference between the correct number and the wrong number should be filled in with a red letter. Zhang bookkeeping voucher, in the summary column, writes out “reversal of the amount of the voucher for a certain date of a certain month of the year”. If there is no error in the accounting subject that should bear the amount of the loan and the loan should be borrowed, the supplementary registration method should be used to fill in the difference with the same document in the direction of the loan recorded in the original error certificate, and indicate in the summary column On a certain day of the year, the number of documents on the * is less than **".

In the subsequent internship, I learned that Tiantai Pharmaceutical used the account summary account processing program, compiled the account summary table based on all the accounting vouchers at a certain time, and then registered the general ledger according to the subject summary table. Its processing program is roughly as follows:

1) Prepare a record of Zhang Ping according to the original voucher;

2) Register cash journals and bank deposit journals on a case-by-case basis according to the receipt and payment documents;

3) Registering various detailed ledgers one by one according to the accounting vouchers or their accompanying original vouchers;

4) Prepare a summary table of accounts based on the accounting vouchers;

5) At the end of the period, register the general ledger according to the subject summary table;

6) Check the journal and detailed ledger separately from the accounts related to the general ledger;

7) Prepare accounting statements based on the relevant accounting data of the general ledger and the detailed account.

The accounting program used by the company is the one we used to do accounting simulation experiments, so we are relatively familiar with it. However, there is still a new understanding of some knowledge in the course of practice:

For example, through practice, it is more important to understand that reconciliation is important to ensure the correctness and completeness of the books. Accounting personnel should not only do the work of accounting, accounting, checkout, etc., but also do the reconciliation work to ensure that the account certificates are consistent, the accounts are consistent, and the accounts are consistent. The matching of the account means that the various book records are checked against the relevant original documents and accounting vouchers. Generally, when the accounting check does not match, the account verification is performed.

The main contents include:

a. Check whether the general ledger and the summary of the accounting vouchers match;

b. Check whether the account summary table matches the accounting voucher;

c. Check the details and the accounting vouchers and the check numbers involved and the types of other settlement notes. Account reconciliation refers to checking the relevant records between various books to match each other.

Specific check content:

a. Check whether the total closing balance of each account of the general ledger asset class account matches the closing balance of each account of the liability account asset class account;

b. Check whether the ending balance of cash and bank deposit journal matches the balance of cash and bank deposit journal account;

c. Check whether the total closing balance of each detailed ledger matches the final balance of the relevant general ledger account;

d. Check whether the ending balances of various property and materials sub-ledgers are consistent with the closing balance of the property and materials detailed accounts of the property and materials storage and use departments. The accounting check refers to checking the book balance of various property materials with the actual amount, so that the accounts are consistent.

In order to do the checkout work, the following preparations must be made before the checkout:

1) All economic business that occurred during the period must be registered and accounted for;

2) It is necessary to do a good job of reconciliation, and the reconciliation can be carried out on the basis of correctness;

3) In order to ensure the authenticity of accounting information, you must not check out in advance or postpone checkout. Due to the internship time, I only practiced a “monthly knot”. At the end of each month, I should draw a red line under the last record of each account in this account, and the monthly and end-of-month balances will be produced under the red line, and in the summary column. Mark the words “*month total” and then draw a red line below.

In the end, the business activities of the company during the period are finally expressed in the form of financial statements. There are also many details to be noted in the process of preparing the statements. When preparing the balance sheet, the general project does not need to process the account data and is directly filled in according to the balance of the general ledger account. However, some projects need to analyze and merge several related account data to form corresponding report items, such as “money funds”, “inventories” and “undistributed profits”.

Some need to be filled out based on the balance of the detailed account. For example, the “Accounts Payable” item should be based on the total of the credit balances at the end of the detailed accounts of the “Accounts Payable” and “Prepaid Accounts” accounts. and many more. Also in the preparation of the cash flow statement, cash and its equivalents are the basis for the preparation of the cash flow statement. Cash refers to the company's cash on hand and deposits that can be used for payment at any time: Cash equivalents refer to investments that are held by companies with short maturities, strong liquidity, easy to liquidate, and low risk of value flows.

Since Sun Hao, who is instructing me for internship, is mainly responsible for accounting, period expenses, payroll accounting and other accounting processing and report preparation, I have fewer practical opportunities in cost accounting, inventory accounting, and fixed asset accounting. But I also learned some related contents of this aspect with my colleagues.

For example, due to the small scale of production, in addition to the production of drugs by the company, it is also engaged in the business of underwriting foreign manufacturers' drugs. So although the cost calculation object is completed in multiple steps, its cost management

The article contains: Report China Network / '95/1!000-) $ &. does not require the calculation of the cost of the processing steps of the product, only the cost of each product is calculated, so Tiantai uses the variety method for cost accounting The cost calculation period is a monthly-based accounting reporting period. The completed product cost is calculated at the end of each month. The production cost is generally not required to be distributed between the finished product and the product. The cost calculation program has three main steps: first According to the product variety, the cost detailed account is set, and the column is set according to the cost item to collect the production cost according to the cost item. Secondly, according to the various cost allocation tables, the production expenses are respectively recorded into the relevant cost items according to the product variety; Then calculate the total cost and unit cost of each product.

Tiantai Pharmaceutical is responsible for the inventory of raw materials and raw materials in the “actual cost method”. The inventory is based on the actual cost of the inventory at the beginning of the period and the amount of inventory in the current period. The inventory is calculated at the end of the period and the weighted average unit price of the current month. Calculated as the unit price of the inventory issued at the end of the period and the inventory at the end of the period, and then calculated the cost of inventory issued at the end of the period and the cost of inventory at the end of the period, that is, the inventory issued under the actual cost in the previous school cost accounting is weighted average method, and The cost of inventories is calculated using the overcrowding method to avoid the balance between the book figures due to rounding off the number after the decimal point.

Due to the frequent daily delivery of corporate materials, in order to simplify the daily accounting work, usually only the material detailed ledger is registered, reflecting the amount of sending and receiving and balance of various materials. At the end of the month, according to the actual cost, the issuing department and the receiving department Use, summary preparation of the "issuance voucher summary table", according to the registration of the general ledger, the general classification of the material issued. According to the “issuance voucher summary table”, debit the “production cost”, “business expense”, “management fee” and other subjects, and credit the “raw materials” account. However, what caught my attention is that Tiantai did not make provision for inventory depreciation at the end of the period. When the inventory cost is higher than the net realizable value, it is not treated as an account. When the inventory value needs to be fully resold, the value of the inventory is directly It is included in the “administrative expenses” and has not passed the “inventory price reduction preparation” subject. For fixed assets, Tiantai is completely in accordance with the "Enterprise Accounting System": the main equipment, articles and unit value of the production and operation are above XX yuan, and the use period is more than two years, and it is recognized as a fixed asset. And the company depreciates fixed assets based on the sum of years method. The intangible assets are mainly the patent right of several drugs developed by the enterprise or the right to be entitled to produce certain drugs. The straight-line method is amortized according to the effective period stipulated by law or the effective period stipulated by the contract, and the “invisible” is offset. The “assets” account is included in the “fixed assets” account.

At this point, this is basically the whole process of manual bookkeeping. With the help of my colleagues, I am familiar with the work required in each link, and I have started some of the links, such as compiling, binding accounting vouchers, registration. Partial breakdown of ledgers, general ledgers, preparation of balance sheets, income statements, etc.

At the same time, I also learned some input and output operations of the "UF-u8" financial processing software from my colleagues at the company, and I realized that the computer completely replaces the rationality and inevitability of manual accounting. This is also an inevitable trend of enterprise development. Although computerization deals with and provides accounting information in accordance with the unified accounting system of the state, there are still obvious differences between the two. For example, the computing tools and information carriers are different, and the accounting files under manual processing occupy a large space and are inconvenient to query, while accounting The computerized carrier is a magnetic disk or the like, which occupies a small space, and can be conveniently and quickly inquired by means of a computer system.

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