Summer Internship Report for Accounting Majors

This is the first time for an internship in accounting. Because of the reason for the school curriculum arrangement, the current second year of the second year's homework only learned the accounting major course of basic accounting, so I was worried that I would not be able to do it before going to the internship.

The first day of the internship was just the time when the workers paid their wages, so they only helped to pay. From the second day, there are more than two days to complete the product storage and review. This part is relatively boring, and it is a relatively basic work. Because there is financial software, so as long as the production of each workshop is nearly one month. The product number, the number of finished products, and the information about the personnel, date, etc. can be entered into the software supply chain module, but it is very patient and careful to do this work, otherwise it is easy to input errors. Information. This part not only involves the calculation of future product sales income, but also the calculation of workers' wages and the calculation of the impact cost. When I was doing this part, I felt rather boring, but I didn't dare to slack off, I was afraid of making mistakes, and I felt the care and patience needed for accounting work.

After completing the warehousing of the product, the next step is to review the original vouchers, prepare the accounting entries, and fill in the accounting vouchers. This is a continuous work. When I first started reviewing the original vouchers, I was somewhat confused. I don’t know where to start. Fortunately, some people have taught them by hand. The original vouchers do not want to be verified as if they were imaginary. If the original vouchers are registered properly and are compliant, they will be reviewed. More labor-saving. However, in the daily business, because not everyone knows what kind of filling procedures should be carried out when the business occurs, accounting can be accounted for. At the time of my review, the lack of formalities often occurred in the procurement of raw materials, office supplies, etc., often lacking the purchase of materials and physical receipts. If this happens, it is necessary to complete the formalities with the coordination-related departments, so it is time-consuming and labor-intensive to review.

The compilation of accounting entries is not as simple as it is supposed to be: only borrowing must have loans, and borrowing must be equal. Of course, this is a big principle, but it is not enough to do it well and to do it. When I do accounting records, I have learned the most. When I do a fee business, I don’t know whether it is classified into manufacturing cost or management fee. It can be based on the original documents. At this time I asked the accountant there, she told me about the occurrence of this business, I realized it. Freight handling problems for company vehicles: If the materials and raw materials used for the production of the products must be included in the manufacturing costs. If the vehicle expenses for the company's personnel travel, it should be treated as an administrative fee. After finishing this business, I found that being able to do a good job of accounting entries must have a certain understanding of the entire company's production operations, so that we can handle every economic business. The next question is some details: when doing accounting entries involving more than two accounts, I always make it into two simple accounting entries, although this is not a principle error, but it is obviously accounting. The procedures are complicated and are not conducive to a comprehensive reflection of the overall situation of an economic business. There are also some practical problems: the payment and payment items often have a fraction, and the fractions are generally not paid or collected. When I do the entries, I ignore this point and I don’t take a serious look at the money from this business. In the end, how to deal with it, directly make the money into sales income or the reduction of cash deposits, and finally go to see the accounting vouchers they have already done, only to know that the fraction is handled like this: the uncollected fraction is generally done In the case of non-operating expenses, the unpaid non-operating income is made into non-operating income. At this time, the good accounting vouchers have been printed out. I went back to the software database and changed the accounting entries correctly, and finally reprinted. Originally, these should be done in a half-day, but because of unfamiliarity, old mistakes, and tossing an afternoon.

Since the original document has been reviewed and the accounting entries have been completed, it is much easier to fill in the accounting receipts. The important thing in the accounting vouchers is how to write abstracts in order to be concise. After I tried to write several businesses, I felt that I was slowly getting started. This is easier.

The sales order is relatively simple, and only the relevant information is entered. The use of Kingdee k3 financial software, some complicated processing is automatically generated by the software. Regarding the sales tax, just enter the tax in the order type, like some For orders with tax, the system will automatically generate the tax-included unit price, total amount, etc. of the finished product.

Internship experience:

"The end of learning on paper is shallow, and I know that this matter must be carried out." In just ten days of internships, I learned a lot, learned a lot, and saw that I have very little knowledge of accounting. The so-called accounting industry is more and more valuable. I used to think that accounting is the most important thing, but the internship changed my mind. It is also very important whether the theory is solid. After all, the accounting profession is relatively strong, and some of the more dead things are Must be mastered. If you don't lay a good theoretical foundation, there will be no clue when you really get to work! In fact, it doesn't matter which one is more important, which one is less important, but it should be both best. During the internship, I found many of my own shortcomings: 1. I didn’t have a good mix of knowledge in class, and the business was not like a book. It was explained in blocks. It was continuous, so when dealing with a business, , know what to do, but don't know where to start. Efforts are needed in terms of learning. 2, after all, only studied the basic accounting of this professional course, can only be said to be very fur, professional knowledge is still very lacking, accounting contains a lot of things.

There are also many understandings during the internship: 1. Accounting needs to clarify the ideas. For example, when building accounts, it is necessary to have a clear understanding of the outline of the entire account, so that the specific work has a direction and the efficiency is relatively high, otherwise it is very It is easy to get stuck on a problem, and it will never be solved. After clarifying the ideas, there are some specific tasks. These tasks may be repeated, more boring, and require patience. 2. Accounting is not too small in the scope of a company. It is not just the management of cash and finance. Accounting can supervise the production of a company from one side. For example, you can learn about a workshop and group from the completed product receipt. Production efficiency, production schedule. On the one hand, accounting also reflects whether a company's system is perfect. The company I interned is just 5 years old. In recent years, it has been integrated. It has just met the requirements of general taxpayers. The company has just established accounts, and many accounting systems are not perfect. In the old case, the purchase order form and the material storage acceptance form are incomplete, and there are also factors that the system is not perfect. 3. The application of financial software in accounting has been quite extensive. It can save many simple and trivial processes manually, and can also complete some complicated processing. Therefore, it is also necessary to master how to use financial software.

The internship time is very short. I know how to learn professional knowledge better in the future. It is very important to understand that you need to be more practical and have more internships to find out your own deficiencies and improve them. I also have a better understanding of accounting.