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Accounting internship program

The graduation internship of accounting computerization students is an important part of the teaching process of this major. It summarizes the knowledge that students have learned over the years, and combines theory with practice. It is very important to apply what they have learned. It is of great significance to cultivate students' professional knowledge application ability, hands-on operation ability and social adaptability. The graduation internship arrangement is as follows:
First, the internship time, the way
1 Trainee time: March 23 to June 14
2 Apprenticeship: Personal contact form to enterprises and institutions for accounting, finance and other related positions. Second, internship purpose graduation internship, the purpose is to personally experience the specific content and operation of accounting work, accumulate experience, master skills, grow talents, for smooth Graduation and embark on a job to lay a good foundation.
3. Internship content
1. Understand the business characteristics of the company, the name of the company, the location, and the bank where the account is opened.
The main business projects of the enterprise, other business projects.
The production or operation of the enterprise.
2. Understand the affiliation and ownership system of the enterprise's management organization.
The number of employees in the enterprise and the scale of production, and the establishment of production organization management.
Financial accounting management organization and financial staff position setting.
3. Understand the accounting work classification subject and detailed ledger account of the enterprise. Learn by flipping through the general ledger and the ledger.
The format and content of accounting documents
a, the type of original voucher, such as invoice, material picking list, inbound order, xxxx.
b. Accounting vouchers, understand the date of completion, summary, numbering of the accounting vouchers, and focus on the relevant information at the end of the month or year-end and the accounting vouchers for the transfer.
Type and format of accounting books
a, cash journal, understand how to do the day of the month
b. Bank deposit journal, understand the bank transfer settlement method
c, other detailed ledgers, understand the receivables, accounts payable, raw materials ledger
d, the general classification account, understand the filling of the summary and the direction of the loan
e, cost accounting
f. Learn how to register the production cost ledger and the manufacturing expense ledger based on the cost of the original documents and related accounting vouchers.
g. Calculation of sales cost of commercial enterprises, calculation of difference between commodity sales and sales, detailed list of sales cost of goods, and registration of operating expenses.
Reconciliation and checkout work
a, how the number between the general ledger and the ledger is checked and connected.
b. Reconciliation of bank deposit journals and bank statements.
c. Checking the balance of the book and the physical object.
Type and format of accounting statements
a. Balance sheet: Focus on the filling of the items in the table. Most of the items are reported based on the balance of the general ledger.
b Profit and Loss Statement: Know which accounts the items in the table are based on.
c. Cash flow statement: The accounts of the table are based on which accounts and related work papers are reported.
d, type, format and content of other reports
4. Understanding of other relevant knowledge Understand the characteristics of production technology and production process.
Understand the types of corporate taxation, tax calculations and contact with tax authorities.
Understand the company's compliance with financial regulations and financial regulations.
5. Fill in various original documents and accounting vouchers.
6. Register all kinds of detailed accounts and general ledgers.
7. Reconcile with the bank and prepare a bank balance adjustment table.
8. Binding and sorting various accounting materials, such as: accounting vouchers, original vouchers, books, statements, etc.
9. Auditing and economic management of related positions.
Fourth, the requirements
1. Clarify the purpose of the internship, correct the attitude, and abide by professional ethics.
2. Cherish the opportunity of apprenticeship, obey the discipline of the trainee and various rules and regulations.
3, if you don't understand, ask, humbly ask.
4, pay attention to civility and courtesy, care for public property, keep indoor clean and hygienic.
5. Pay attention to safety and prevent accidents.
6, do not leak economic secrets, care for the accounting information, do not reverse the order, do not damage, do not lose, look back and return to the original place.
Real observation, careful study.
V. Thinking questions for the internship summary
1. Fill in the relevant experience of calculating the original voucher and accounting documents.
2. The connection between various types of detailed books and general ledgers.
3. The organization of the accounting work of the trainee unit.
4. The process of reconciliation with the bank.
5. The process of checking the current ledger and the ending balance of the total ledger with its belonging detailed ledger.
6. The program of the accounting calculation of the trainee unit, draw the accounting plan diagram.
7. The program and method of accounting for the trainee unit.
8. The expenses incurred by the trainee unit are classified.
9. The setting and accounting method of the inventory account of the trainee unit.
10. The setting and accounting method of the fixed assets account of the trainee unit.
11. Types, formats and preparation methods of accounting statements.
12. What are the contents of the apprenticeship that have been learned in the textbook, and what aspects of knowledge should be learned in the future?
13. How do I plan to do a good job in accounting in the future?

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