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Accounting Internship Weekly


With the improvement of the accounting system and the high attention and strict requirements of the accounting staff in the society, as the accounting professionals of the future society, in order to comply with the requirements of the society and strengthen the social competitiveness, we should also be strict with our own quality and cultivate stronger. The operational ability of accounting work. So, at the beginning of the semester, we are happy to participate in the accounting internships that the school provided us.

As a student who has studied accounting for almost three 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. 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.

The following are the characteristics and accumulations of accounting that I have not learned in many books I have learned through this accounting internship, and many reasons outside the title.

In the past, I always thought that my accounting theory knowledge was solid and strong. Just like all the work, I mastered the law. It is true that the reeds are accurate. Then, when a good accountant is, there should be no problem. It is only now discovered that accounting is actually more practical and practical. Leave the operation and practice, everything else is zero! Accounting is the account.

Second, it is the connectivity, logic and normativeness of accounting. Each business must be registered in the account, such as accounting vouchers, ledgers, journals, tri-fold accounts, multi-column accounts, general ledgers, etc., according to their original vouchers. This is one for it. Every account of accounting has its own evidence, and it is registered in chronological order one by one, which is very logical, which is the second. In the practice of accounting, the correction of missing accounts and wrong accounts is not allowed to be arbitrarily added, and it is not allowed to falsify. Every program and step is based on the premise of the accounting system. It reflects the normative nature of accounting, which is three.

The method of accounting: First, according to the occurrence of the business, obtain the original certificate and register it with the accounting vouchers. Then, based on the accounting voucher, register its ledger. At the end of the period, fill out the account summary form and the trial balance sheet, and finally register it in the general ledger. After carrying forward its cost, fill in the annual statements of balance sheet, income statement, profit and loss statement, etc. according to the total ledger. This is the general sequence and basic flow of accounting operations.

Accounting is inherently cumbersome work. During the internship, I felt that I had to be bored and bored all day long against the boring accounts and figures, so that the accounts were missed. The more troubles become more annoying, the more annoying and wrong, this will only lead to "additional weakness." On the contrary, as long as you do it with your heart, it will be right and left. The more you feel more fun, the more you work harder. Liang Qichao said: Everything is interesting, as long as you are willing to do it, fun will naturally happen. Therefore, the account should be avoided: careless, sloppy, and upset. Do everything the same, you need perseverance, care and perseverance, then you will reach the other side of success!

In this accounting internship, I can benefit from it. With only one month of internship, I will benefit for the rest of my life.

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