Financial accounting training summary

The manual accounts around me are finally coming to an end, which has benefited me a lot. I thought that the training session was the end of the training, but the teaching arrangement was at the beginning of the school. I think there is only one reason, that is, to combine this training with a three-month internship, let us have a deeper impression on the accounting course. To enhance operational capabilities.

This training process is like this. First of all, we should familiarize ourselves with the training materials, and then register the opening balances of the general ledger and the ledger according to the data. According to the economic business, fill in the accounting vouchers. Attach the original document to the end of the accounting voucher. Then register the "t" type account, register the ledger and the general ledger according to the t-shaped account, and then reconcile. Then, the loan data of all the accounting vouchers of this month is filled in the account summary table according to the "t" type account, and the general ledger is registered according to the data of the subject summary table. Refill the bank deposit journal and the cash receipt journal.
This was originally done by a cashier, but as an accountant we should learn more comprehensively. Finally, the income statement, balance sheet, and owner's equity statement are filled according to the general ledger. The VAT tax return report is filled in according to the current profit statement, general ledger, etc. Finally, the bookkeeping voucher is bound, and the "t" type and the subject summary table are bound.

In the course of the training, there are many problems, because the internship in the three months of the unit is not comprehensive. In this training, the whole operation process is done by oneself. At the beginning, it was okay. Later, after cost accounting, I don’t know how many times I counted it. The original vouchers that I filled in did not dare to write with a pen. I could only write it with a pencil. Later, a few business projects were huge, and when I carried forward the cost, I had to count Several times. In the end, there should be no balance in the tax payable, so the tax payable - the VAT payable should be transferred to the tax payable - no VAT is paid. All in all, the account should be careful, and some problems that will not be done can be turned over by the cost accounting.

Accounting has strong practicality and operability. Through the course study and accounting training, students have a basic understanding of the seven accounting methods and accounting simulation operations, in order to enable students to deepen their finances in teaching. The content of accounting theory has a good grasp, and achieves the purpose and requirements of accounting related curriculum setting. The accounting manual comprehensive simulation training is arranged to improve the classroom teaching content and improve the basic skills of students' hands-on operation, so that students can better master. From the beginning of the preparation of the voucher to the registration of the book until the preparation of the accounting process, the student's practical ability is improved, and the characteristics of the "heavy practice and strong skills" of the higher vocational students are highlighted.

I feel very useful in the arrangement of this training. Let me take another thought. Accounting should be used more and more. If you don't use it for a long time, you will feel a bit strange.