Accounting Firm Internship Weekly
Graduation internship is a must-have experience for every student. It allows us to understand society in practice, and we have learned a lot of knowledge that we can't learn at all in the classroom. It has also opened up our horizons and increased our knowledge for us to further. To lay a solid foundation for the society. 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. As a disciplined discipline and an important economic management work, accounting 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 a more 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. Learning accounting work not only must learn all kinds of accounting knowledge in books, but also seriously participate in various accounting internship opportunities, so that theory and practice can be combined with pragmatism. Only in this way can we become a high-quality accounting profession. Talent. To this end, according to the study plan arrangement, I went to a unit that has implemented accounting computerization for a one-month internship. The specific content of this internship is:
1. Fill in the original vouchers and accounting vouchers according to the economic business.
1. Original Voucher: Refers to the documentary record that directly records economic business, clarifies that economic responsibility has legal effect and serves as the original basis for accounting. Its main function is to prove the occurrence and completion of economic business. Fill in the original voucher as: the name of the original voucher, the date of the voucher, the serial number, the basic content of the economic business, and the signature of the filling unit and the relevant personnel.
2. Accounting vouchers: The accounting vouchers are the direct basis for registering the accounting books. After the computer processing accounts are executed, the accuracy and completeness of the electronic accounting books are completely dependent on the accounting vouchers. In the operation, the accounting vouchers are filled according to the original documents without errors. Fill in the contents of the accounting voucher: voucher category, voucher number, billing date, subject content, etc.
2. Register the journal according to the accounting documents.
Journals are generally divided into cash journals and bank deposit journals; they are all generated by the voucher file. In computer accounting, the journal is automatically registered by the computer. The main function of the journal is to output cash and bank deposit journals for the cashier to check cash receipts and balances. To output cash journals and bank deposit journals, when the system is initialized, the cash accounting account and the bank deposit accounting account must select the "Journal" flag, indicating that the account is to be registered for the journal.
3. Register the detailed account according to the accounting voucher and the attached original voucher.
The detailed ledger is also called the detailed ledger, which is a kind of account book that is classified and registered according to the detailed account opening account page. After entering the accounting voucher, the operating computer automatically registers the detailed account.
4. Calculate product cost based on accounting vouchers and detailed accounts. The cost of the product is calculated based on the comprehensive carry-forward method in the billing document and the detailed account using the step-by-step algorithm.
5. Compile the account summary table according to the accounting voucher.
The account summary table is also generated by the voucher file. The method is prepared by inputting the start and end dates to be summarized by the user, and the computer automatically generates a summary table of accounts for the corresponding time period.
6. Register the general ledger according to the subject summary table.
The computer is operated according to the obtained account summary table, and the computer generates a corresponding general ledger.
Seven, reconciliation.
Reconciliation is the reconciliation of the account book data to check that the billing is correct and that the account book is balanced. It basically completes the account reconciliation by reconciling the general ledger with the ledger, general ledger, and auxiliary ledger data. The trial balance balance is to balance the ending balance of all subjects set in the system according to the accounting balance formula debit balance = credit balance, and output the account balance sheet and balance information. Generally speaking, after the computer accounts, as long as the accounting voucher is entered correctly, the various accounts should be correct and balanced after the computer automatically bills, but due to illegal operations, computer viruses or other reasons may cause some data to be destroyed, thus causing If the account does not match, in order to ensure the matching of the account, the reconciliation should be carried out frequently, at least once a month, usually before the end of the month.
8. Prepare the current balance sheet and profit and loss statement based on the relevant content given;
The beginning of December is regarded as the beginning of the year, and this month is regarded as the accounting statement for the current year.
A balance sheet is an accounting statement that reflects a company's financial position at a particular date. It describes the financial position of the company based on the accounting equation of “assets = liabilities + owner's equity”.
The profit and loss statement is an accounting statement that reflects the business results of the company in a certain period of time. The profit and loss statement compares the income of an accounting period with the cost and expenses according to the principle of accrual basis and matching principle, so as to calculate the net profit and loss of the reporting period. number. Operate the computer according to specific requirements to arrive at the current balance sheet and profit and loss statement.
Through this internship, I not only cultivated my practical ability, increased practical experience, shortened the distance between abstract textbook knowledge and actual work, and made a new beginning for the actual financial work; also let me Recognizing the commonalities and differences between traditional manual accounting and accounting computerization;
First, the common point is:
1. The ultimate goal of traditional manual accounting and computerized accounting is to strengthen business management, provide accounting information, participate in economic decision-making, and improve economic efficiency.
2. Traditional manual accounting and computerized accounting are all in compliance with accounting regulations, and accounting regulations are an important basis for accounting work.
3. Traditional manual accounting and computerized accounting follow basic accounting theory and accounting methods and accounting standards.
4. The basic functions of traditional manual accounting and computerized accounting are the same. The basic functions are: information collection and recording, information storage, information processing, information transmission, and information output.
5. Save accounting files.
6. Prepare accounting statements.
Second, the difference is:
1. Different traditional manual accounting calculation tools are abacus or electronic calculator. The calculation process is repeated once every time. Because the operation result cannot be stored, people must record while counting, and the workload is large and the speed is slow. The computing tool of computerized accounting is an electronic computer. The data processing is completed by a computer, and the operation result can be automatically and timely stored. The person can input the original data to obtain the desired information.
2, the information carrier is different; traditional manual accounting all information is based on paper, occupying a large space, difficult to keep, difficult to find. In addition to the necessary accounting documents, computerized accounting can use magnetic disks and tapes as information carriers. It takes up less space, is easy to store, and is easy to find.
3. The account book rules are different; the traditional manual accounting stipulates that the journal account and the general ledger should use the book-type account book, and the detailed account book should use the loose-leaf book; the account book record error should be corrected by the line method and the red letter method; Empty lines and empty pages in the middle should be eliminated with a red line. Computerized accounting does not use a set of error correction schemes in traditional manual accounting. Any data registered for posting cannot be changed. Even if there is a mistake, it can only be corrected by inputting “change certificate” to leave traces of changes. Blank lines and empty pages for the pages that need to be printed can be handled manually.
4, the account processing program is different from the traditional manual accounting account processing program, but can not avoid the fundamental weakness of repeated transfer and calculation, accompanied by the increase in personnel and links and the increase in errors. The mature accounting accounting program uses the same model to handle the accounting business of different enterprises. The cost accounting program is in the form of software curing in the computer. The process from accounting documents to accounting statements is processed by the computer, and any requirements are met. The output can be satisfied.
5. The accounting work organization system is different; the accounting organization work of traditional manual accounting takes the different nature of accounting things as the main basis for formulation; the computerized accounting organization system takes the different forms of data as the main basis for formulation.
6. Personnel results are different; the personnel in traditional manual accounting are accounting professionals, and the authority should be accountants; the personnel in computerized accounting are composed of accounting professionals, computer software, hardware and operators. In order to master the accountant of computerized accounting intermediate level.
7. Internal control is different; the accuracy of traditional manual accounting for accounting vouchers is generally reviewed from the summary content, quantity, unit price, amount, accounting subjects, etc. The correctness of the account is generally verified by mutual verification of the three sets of accounts; The internal control methods such as matching the account, matching the accounts, and matching the accounts ensure that the data is correct and the loopholes are blocked. Due to changes in the account processing program and the accounting workgroup system, the computerized accounting is responsible for the collection, review, and coding of the original data by the original accountant. The internal control mode is partially replaced by computer technology and is switched from manual control to human-machine control.
The above differences are concentrated in the fact that the changes in the processing methods of computerized accounting data have caused changes in various aspects of traditional manual accounting. This change will make the system function more strengthen, the system structure is more reasonable, and the system management is more perfect.
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.
As for itself, in this era of advancing with the times, as a student of accounting majors, during the school study, you should better learn the professional knowledge of the accounting profession and lay a good theoretical foundation; Time to seriously participate in every internship opportunity, sum up the experience in the actual operation and accumulate the shortcomings in the study, pay close attention to and understand the latest developments in accounting work, lay a solid foundation for the accounting work to be carried out in the future, when you Going out of the campus and becoming a veritable financial professional, you can find yourself in the big waves and let yourself learn what you have to do for the social economy.
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. Learning accounting work not only must learn all kinds of accounting knowledge in books, but also seriously participate in various accounting internship opportunities, so that theory and practice can be combined with pragmatism. Only in this way can we become a high-quality accounting profession. Talent. To this end, according to the study plan arrangement, I went to a unit that has implemented accounting computerization for a one-month internship. The specific content of this internship is:
1. Fill in the original vouchers and accounting vouchers according to the economic business.
1. Original Voucher: Refers to the documentary record that directly records economic business, clarifies that economic responsibility has legal effect and serves as the original basis for accounting. Its main function is to prove the occurrence and completion of economic business. Fill in the original voucher as: the name of the original voucher, the date of the voucher, the serial number, the basic content of the economic business, and the signature of the filling unit and the relevant personnel.
2. Accounting vouchers: The accounting vouchers are the direct basis for registering the accounting books. After the computer processing accounts are executed, the accuracy and completeness of the electronic accounting books are completely dependent on the accounting vouchers. In the operation, the accounting vouchers are filled according to the original documents without errors. Fill in the contents of the accounting voucher: voucher category, voucher number, billing date, subject content, etc.
2. Register the journal according to the accounting documents.
Journals are generally divided into cash journals and bank deposit journals; they are all generated by the voucher file. In computer accounting, the journal is automatically registered by the computer. The main function of the journal is to output cash and bank deposit journals for the cashier to check cash receipts and balances. To output cash journals and bank deposit journals, when the system is initialized, the cash accounting account and the bank deposit accounting account must select the "Journal" flag, indicating that the account is to be registered for the journal.
3. Register the detailed account according to the accounting voucher and the attached original voucher.
The detailed ledger is also called the detailed ledger, which is a kind of account book that is classified and registered according to the detailed account opening account page. After entering the accounting voucher, the operating computer automatically registers the detailed account.
4. Calculate product cost based on accounting vouchers and detailed accounts. The cost of the product is calculated based on the comprehensive carry-forward method in the billing document and the detailed account using the step-by-step algorithm.
5. Compile the account summary table according to the accounting voucher.
The account summary table is also generated by the voucher file. The method is prepared by inputting the start and end dates to be summarized by the user, and the computer automatically generates a summary table of accounts for the corresponding time period.
6. Register the general ledger according to the subject summary table.
The computer is operated according to the obtained account summary table, and the computer generates a corresponding general ledger.
Seven, reconciliation.
Reconciliation is the reconciliation of the account book data to check that the billing is correct and that the account book is balanced. It basically completes the account reconciliation by reconciling the general ledger with the ledger, general ledger, and auxiliary ledger data. The trial balance balance is to balance the ending balance of all subjects set in the system according to the accounting balance formula debit balance = credit balance, and output the account balance sheet and balance information. Generally speaking, after the computer accounts, as long as the accounting voucher is entered correctly, the various accounts should be correct and balanced after the computer automatically bills, but due to illegal operations, computer viruses or other reasons may cause some data to be destroyed, thus causing If the account does not match, in order to ensure the matching of the account, the reconciliation should be carried out frequently, at least once a month, usually before the end of the month.
8. Prepare the current balance sheet and profit and loss statement based on the relevant content given;
The beginning of December is regarded as the beginning of the year, and this month is regarded as the accounting statement for the current year.
A balance sheet is an accounting statement that reflects a company's financial position at a particular date. It describes the financial position of the company based on the accounting equation of “assets = liabilities + owner's equity”.
The profit and loss statement is an accounting statement that reflects the business results of the company in a certain period of time. The profit and loss statement compares the income of an accounting period with the cost and expenses according to the principle of accrual basis and matching principle, so as to calculate the net profit and loss of the reporting period. number. Operate the computer according to specific requirements to arrive at the current balance sheet and profit and loss statement.
Through this internship, I not only cultivated my practical ability, increased practical experience, shortened the distance between abstract textbook knowledge and actual work, and made a new beginning for the actual financial work; also let me Recognizing the commonalities and differences between traditional manual accounting and accounting computerization;
First, the common point is:
1. The ultimate goal of traditional manual accounting and computerized accounting is to strengthen business management, provide accounting information, participate in economic decision-making, and improve economic efficiency.
2. Traditional manual accounting and computerized accounting are all in compliance with accounting regulations, and accounting regulations are an important basis for accounting work.
3. Traditional manual accounting and computerized accounting follow basic accounting theory and accounting methods and accounting standards.
4. The basic functions of traditional manual accounting and computerized accounting are the same. The basic functions are: information collection and recording, information storage, information processing, information transmission, and information output.
5. Save accounting files.
6. Prepare accounting statements.
Second, the difference is:
1. Different traditional manual accounting calculation tools are abacus or electronic calculator. The calculation process is repeated once every time. Because the operation result cannot be stored, people must record while counting, and the workload is large and the speed is slow. The computing tool of computerized accounting is an electronic computer. The data processing is completed by a computer, and the operation result can be automatically and timely stored. The person can input the original data to obtain the desired information.
2, the information carrier is different; traditional manual accounting all information is based on paper, occupying a large space, difficult to keep, difficult to find. In addition to the necessary accounting documents, computerized accounting can use magnetic disks and tapes as information carriers. It takes up less space, is easy to store, and is easy to find.
3. The account book rules are different; the traditional manual accounting stipulates that the journal account and the general ledger should use the book-type account book, and the detailed account book should use the loose-leaf book; the account book record error should be corrected by the line method and the red letter method; Empty lines and empty pages in the middle should be eliminated with a red line. Computerized accounting does not use a set of error correction schemes in traditional manual accounting. Any data registered for posting cannot be changed. Even if there is a mistake, it can only be corrected by inputting “change certificate” to leave traces of changes. Blank lines and empty pages for the pages that need to be printed can be handled manually.
4, the account processing program is different from the traditional manual accounting account processing program, but can not avoid the fundamental weakness of repeated transfer and calculation, accompanied by the increase in personnel and links and the increase in errors. The mature accounting accounting program uses the same model to handle the accounting business of different enterprises. The cost accounting program is in the form of software curing in the computer. The process from accounting documents to accounting statements is processed by the computer, and any requirements are met. The output can be satisfied.
5. The accounting work organization system is different; the accounting organization work of traditional manual accounting takes the different nature of accounting things as the main basis for formulation; the computerized accounting organization system takes the different forms of data as the main basis for formulation.
6. Personnel results are different; the personnel in traditional manual accounting are accounting professionals, and the authority should be accountants; the personnel in computerized accounting are composed of accounting professionals, computer software, hardware and operators. In order to master the accountant of computerized accounting intermediate level.
7. Internal control is different; the accuracy of traditional manual accounting for accounting vouchers is generally reviewed from the summary content, quantity, unit price, amount, accounting subjects, etc. The correctness of the account is generally verified by mutual verification of the three sets of accounts; The internal control methods such as matching the account, matching the accounts, and matching the accounts ensure that the data is correct and the loopholes are blocked. Due to changes in the account processing program and the accounting workgroup system, the computerized accounting is responsible for the collection, review, and coding of the original data by the original accountant. The internal control mode is partially replaced by computer technology and is switched from manual control to human-machine control.
The above differences are concentrated in the fact that the changes in the processing methods of computerized accounting data have caused changes in various aspects of traditional manual accounting. This change will make the system function more strengthen, the system structure is more reasonable, and the system management is more perfect.
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.
As for itself, in this era of advancing with the times, as a student of accounting majors, during the school study, you should better learn the professional knowledge of the accounting profession and lay a good theoretical foundation; Time to seriously participate in every internship opportunity, sum up the experience in the actual operation and accumulate the shortcomings in the study, pay close attention to and understand the latest developments in accounting work, lay a solid foundation for the accounting work to be carried out in the future, when you Going out of the campus and becoming a veritable financial professional, you can find yourself in the big waves and let yourself learn what you have to do for the social economy.
recommended article
- 2019 Computer Internship Weekly for College Students
- College Student Education Management Internship Weekly (4)
- College student company internship weekbook essay
- College students' legal professional internship week
- Samples of college students' sales internship week
- Sales Internship Weekly
- My internship week at Bank of Communications
- University graduate company internship summary report
- College student supermarket internship Zhou Wen Fan Wen
- 2019 Trading Company Internship Weekly Fan Wen
- The latest college student internship week
- How to write internship week
popular articles
- Injured sentence
- Deaf people jingle 2019
- 2019 graduation internship diary
- Post internship week
- Sad love sentence 2019
- Korean swear words
- Sales Internship Weekly
- Financial Accounting Internship Weekly
- Taizai’s famous sayings
- 2014 is very touching words
- 2019 Internship Weekly Fan Wen
- The latest high school inspirational maxim
- The latest college student internship Zhou Wen Fan Wen
- Classical life motto
- Du Yuexi's famous sayings
- a good saying that loves labor
- Tao Xingzhi's famous sayings
- College entrance examination inspirational quotes
- Qq space mood phrase
- Thanks to the friend's words 2019
- 2019 college graduate graduation post week 20
- 2019 college students internship week
- Describe the fast time sentence 2019
- I want to say something to the teacher.
- Bing Xin’s famous words
- Strong words
- Teacher's famous saying
- College graduate graduation week
- English famous words
- 2019 Internship Weekly Fan Wen