[Boutique] accounting internship summary

This article directory 1 accounting internship summary 2 accounting internship summary 3 accounting internship summary part 1: accounting internship summary

The construction of financial accounting training is mainly to improve our actual application level. In the course of the training, we will consolidate our skills by making entries and filling in the voucher to create a ledger. Through financial accounting training, we systematically practice the basic procedures and specific methods of enterprise accounting, strengthen the understanding of the theoretical knowledge of the professional, the practical ability of practical operation, and improve the level of basic skills in accounting. A test of knowledge. Through the actual operation, not only each of us masters the filling and review of the original vouchers and accounting vouchers, registers the accounting work skills and methods of the account book, and has a systematic and complete understanding of the theory we have learned, and finally reaches the accounting theory. The purpose of combining accounting practices.

We use the economic business of the simulated enterprise as the training materials, and use the certificates and accounts in the accounting work to conduct systematic operation experiments on the various steps of accounting, including the establishment of the book, the original voucher, the review and filling of the accounting voucher, various Registration, reconciliation, checkout, etc. of the book. After learning the basic accounting for one semester, although we have mastered the theoretical knowledge, it is still difficult to apply these theories to practice, and we cannot combine theory and practice well. As everyone knows, if you don't make an account as an accountant, you can't count it as an accountant if you can't reflect it in the form of business accounts. So in the first semester of my sophomore year, we opened this accounting training class.

In the training, we first mastered the writing skills, such as the amount of capitalization, date, payers and so on. Then fill in the relevant data. Continue to review and fill in the original credentials. Then, according to the detailed account of each economic business, the accounting vouchers are prepared. According to the relevant bookkeeping and the attached original documents, the cash journal, bank deposit journal and other related detailed accounts will be registered on a daily basis; in the future, we will prepare a summary of the accounts for trial balance. The general ledger is registered according to the account summary table. And check with the relevant detailed accounts, journals; finally, the accounting statements should be prepared; the relevant accounting vouchers, account pages and statements should be sealed and bound into a book and a practical summary.

In this accounting training, the content of our training is based on the accounting data of a large simulation unit, combined with the content of professional teaching materials, the necessary brief introduction of accounting subjects, the provision of relevant materials, and tips on economic business. Instructions and so on. In the training, we acted as the accountant of the unit, mastered how to deal with the specific accounting business and how to cooperate with each other, make up for the shortcomings of our practical knowledge in the classroom learning, and master the specific skills that the book can't learn. Shorten the distance from the study of accounting theory to the actual operation, and also through the simulation of training, we can feel the authenticity of the training and enhance the interest in actively participating in the training.

After learning the theoretical knowledge of the textbook, we will carry out this comprehensive simulation training. The training is focused on doing things, and the business that happens in the enterprise can be skillfully reflected, so as to prove the strength of being an accountant. For example, in the textbook and in the accounting simulation experiment, there are original vouchers, accounting vouchers, general ledgers, detailed accounts, bank deposit journals, etc., although there are still some hands, but as long as careful, step by step, I am going back to myself. Skilled to fill in is very confident. Then it is necessary to cut out the various forms and vouchers on the training book and attach them to the accounting vouchers for later viewing. Finally, they are bound into a book.

As a future accountant, we are just getting started, we will learn more in the future, and there are many things we need to mine. Moreover, the accounting discipline is a highly practical discipline, so the accounting theory teaching and accounting simulation training is like the two rounds of the car and the two wings of the bird. The organic connection and close cooperation between the two can significantly improve the quality of the content we have learned. . There is also a future accounting staff, we should have a high professional ethics and professionalism. Therefore, our school combines theory with practical thoughts, let us learn practical training so that we are not only theoretically strong, but also strong in hands-on ability. In this way, we can get out of the work better after we have graduated from the school after three years of graduation.

The first day of the training was recorded. Although I have never had any training before, I feel that it is not too strange for such a job, but it is only a rough one without the "ambience", and I still do it with my classmates. The teacher simply mentioned it on the top! When the teacher said that he started to register the voucher, facing the work items on his desk during the training, I had the feeling that I couldn’t get started. I didn’t dare to write a pen for a long time, I was afraid to make a step by step. Later, under the patient's patient guidance, I began to register. Soon, a normal class has felt that the long time has passed, but the work in hand is far from the progress required. In the evening, I will continue to work on tasks that I have not finished on the day. But then again, I am very happy to see my own bill. Although very tired, but very substantial! With the first two days of experience, the next fill in the original voucher; according to the original voucher, the voucher, and then according to the accounting voucher to fill the ledger and various ledgers, cash journal bank diary Accounts: The work of filling out balance sheets and income statements, etc., is relatively more skilled. But I know that I am far from the real accountant, but I don't worry because I am trying to learn this knowledge.

After these days of manual accounting, my basic accounting knowledge has been verified in the actual work, and has a certain basic practical operation ability. While achieving practical results, I also found many shortcomings in my operation: for example, I am not careful enough, often misreading numbers or missing business, resulting in errors in accounting results, causing unnecessary trouble; almost every training in training The entries for a business are explained by the teacher, but the actual work must also prepare the accounting entries. In this respect, I still have certain deficiencies, and I have to strengthen the practice in the future.

Part 2: Accounting Internship Summary

Internship is an experience that every graduate must have. It enables us to understand society in practice and to consolidate knowledge in practice. Internship is a test of the professional knowledge of every graduate. It allows us to learn a lot in the classroom. The knowledge that we can't learn at all not only broadens our horizons, but also increases our knowledge. It lays a solid foundation for us to further move into society in the future, and it is also the first step for us to move to work.

In the past, I thought that the accounting industry was responsible for keeping accounts and managing money, and obeying the law, it was an easy and very easy thing, and now it has realized computerization. Think of the excellent points of your theoretical knowledge, just like all the work, master the rules, according to the reeds, then, when a good accountant, it should be no problem. It is only now discovered that accounting is actually more practical and practical. Leaving the operation and practice, in fact everything will be zero!

Through the two-week internship of basic accounting, I realized that as an accountant, the details and methods that should be paid attention to when doing the account are very strict.

First of all, according to the balance and profit statement of the previous month, we start to set up the account, fill the balance into the general classification account, and the detailed account must be registered to the corresponding account, the balance should be accurate, and according to the type of account The balance of the good balance, the direction of the loan.

The next step is to start the accounting vouchers. First, check whether the attached original vouchers are correct. Write accounting entries according to the occurrence of economic business, and register the economic business that will occur according to the accounting entries to the accounting vouchers. The account voucher should be filled with the date, document number. For the column of business content, it should be concise. Also fill in the number of the original voucher attached to you. In the Amount column, use a slash to remove the blank where the amount is not filled.

For the original document, it should be neatly attached to the back of the accounting voucher, aligned with the top left of the accounting voucher. It is best to make a bill of lading, and save it, so that it is convenient and tidy for the final binding. This time, we have less economic business, but the more complicated the economic business, the more complicated the accounting Can't write, so use the page bookkeeping method to make the account.

When doing the accounting vouchers, you must ensure the correctness of the accounting vouchers, so as not to cause the lenders to be unfair when making future statements.

Then, according to the unaudited accounting vouchers, the registration detailed account is completed, and a voucher must be posted in time. Cash in stock should be registered in time and on a daily basis, and the end of the month will be carried out at the end of the month, while the bank deposit journal will not need to be settled daily, usually the monthly and annual accounts.

We only do the vouchers for nearly a week, then check, go to the account, and then the monthly accounts, the balance of each detailed account, the first few are easier to do. The following is the beginning of the compilation of the subject summary table, the subject summary table is very troublesome, we are half a month, to ensure that the total credit of the account summary table is equal to the debit total.

It’s especially hard to start editing, and every subject has to be sorted out. After the amount was registered, it was not fair. After four or five times, there was still no progress. Later, I found out from the voucher that I still couldn’t find the wrong reason. Finally, I found the teacher to check and found that the original amount was less than a sum because of carelessness, and finally the total number of the lenders of the table was equalized. Therefore, when compiling the table, you must concentrate and be careful and write the amount correctly.

Based on the account summary table, we begin to register the general ledger and make a monthly statement of the ledger and the general ledger. After the settlement is completed, the most troublesome income statement and balance sheet will be compiled. They will be compiled based on the general ledger balance and the ledger and its balance.

The total assets of the balance sheet must be equal to the total owner's equity of the debt. However, I counted again and again, each time it was a different result. I was a little tired, and finally I thoroughly used this form with my classmates. finished. I feel that these two tables have made me feel a headache for a while.

Now that the accounting implementation is over, in retrospect, accounting is actually a cumbersome job. 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.

After this manual simulation internship, I found that there are still many problems: First, the knowledge in the book is not solid enough, so that it can not be used skillfully in practice; second, there is not enough patience to do Things are not serious enough, so there are often low-level mistakes, such as writing wrong numbers and remembering the wrong direction. Although the internship time is not very long, it has taught me a lot of knowledge that I can't learn in books. I really applied the theory I learned from the book to practice, and I was exposed to a lot of accounting. thing. Although the internship is very hard every day, I think it is worthwhile. It also makes me realize how hard it is to be an accountant. I believe that every post will be very tired if you carefully and carefully, but you can A lot has been gained from it, and there is a certain loss. I believe that I can correct my own shortcomings, work hard to do my own work in the actual work in the future, and strictly demand myself to be a good accountant.

An unforgettable internship, it records the bits and pieces that I have paid these days, and records the sweat that I shed. I think it will become a valuable asset for me to quickly enter the accounting field.

Part 3: Accounting Internship Summary

I have been internship in Shenzhen Benda Kang Industrial Co., Ltd. in February 2008. I have a more specific understanding of the production cost accounting through internship.

Shenzhen Benda Kang Industrial Co., Ltd. is mainly engaged in the production and sales of wire and cable. The company's scale is relatively large, and the division of labor is also relatively detailed. In this internship, my main position was cost accounting, so I mainly interned in the company's production cost accounting, and I have a better understanding of the work of cost accounting. During the internship, I participated in the production cost accounting from February to April, from calculating the daily production cost, the average price of raw materials, to the preparation of the production cost daily statement, to the preparation cost monthly statement, each process has Hands-on operation. Seriously studied the accounting process of production costs. I really went from the textbook to the reality, and returned to the actual work from the abstract theory. In the process, I worked hard, strictly demanded myself, and humbly learned from the company's finances.

In this process of learning, I found that accounting is a discipline with strong combination of practice and theory. Although I have studied this course myself, I feel that it is somewhat different from the book when I started to operate a specific business. It is fine and mixed, and it can only be firmly grasped by more practice. In the work, it is not enough to rely on the knowledge we have learned in the classroom. We must constantly recharge ourselves after work, and broaden the field of study on the basis of solid foundation. At the same time, when you encounter problems in actual work, you should ask more people. Interpersonal communication is also very important. How to deal with people is an art and a skill. It cannot be ignored in the work.

The knowledge of textbooks is the most basic knowledge. No matter how the actual situation changes, the most basic ones can be changed. At the beginning of the internship, I always felt that the knowledge I learned in the classroom could not be used. Especially in my current position, the financial accounting in the book, the tax calculation, I couldn’t get enough work, and I felt very frustrated. Gradually, I found that if there is no book knowledge as a foundation, how can I quickly grasp the work content? Cost accounting requires us to be familiar with the entire production process and make decisions based on some relevant data, or calculate it daily. The production cost is just a long list of cold numbers, meaning nothing. Since the internship, my main problem is that I don't have a production workshop to understand the production situation in time, which leads to a lack of understanding of the production process of some products. For the specification model of the product, it is only found on the relevant dosage meter. Without actual understanding, this will affect In the cost of accounting, in the next work, you should strengthen your understanding of the product and make yourself more comfortable at work.

Although the work of cost accounting is monotonous and cumbersome, as long as you study hard and work hard, you can find fun in your work.