2014 accounting training summary

Accounting training summary

"There is a glimpse of the end of the paper, and I know that this matter must be carried out." During the short internship, I deeply felt the superficiality of my knowledge and the lack of professional knowledge in practical use. In the beginning of the period, I felt that I couldn’t help with some of my work. I felt very sad when I didn’t learn from the training class. I always think that I have learned well in school. Once I have come into contact with reality, I realize that my ability is far from meeting the requirements of the work. The actual work is much more complicated and more complicated than I imagined. The meaning of "live to learn old". The actual working ability is that there is no way to teach everyone in the book's internship experience. It must be accumulated and strengthened through practical work. Accounting is a discipline that is closely integrated with practical work. Internship is the best touchstone for testing the teaching results in schools. All the knowledge acquired in the school must be transformed into work ability, so that it is really useful for learning. From the perspective of this level of bank work experience, our accounting education and practice are a long way from the distance. Accounting is a very practical discipline. Accounting requires theoretical guidance, but the development of accounting is done in practice. Therefore, our accounting education should be combined with practice, using a combination of theory and practice, specifically to deal with the teacher's moral training experience and experience the "three relationships": the relationship between classroom education and social practice, to the classroom As the theme, deepen the theory through practice; the relationship between holiday practice and usual practice, taking holiday practice as the main time period; the relationship between breadth and depth of social practice, and strive to adjust the progress of content and practice scale. I very much hope that the school can strengthen the close integration between the actual work and the theoretical teaching of the party school. The practice can improve the enthusiasm of students and the pertinence of teaching. It is very good for us graduates to get familiar with the actual work as soon as possible. The benefits.

During the internship, I also deeply felt that the efficiency of state-owned enterprises needs to be greatly improved. People are overstaffed, and work efficiency is low. The concept of enterprise development is a common problem in the national period. I also deeply felt this in this internship. Just two examples: One day, one colleague only worked for two hours in the morning, and the rest of the time was on a private phone call one by one. I was very busy, but I didn’t do anything on the other side. The other was about tax filing at the beginning of the year. I was not prepared for the work in the bank. The unit decided to open the party at 3 pm, so Everyone went to the party and the time for filing taxes was postponed. I believe that the reason for this inefficiency comes from many aspects. The most important thing is that the large state-owned monopoly enterprises such as railways have not introduced a very effective and affluent and dynamic competition mechanism. The distribution method is not flexible enough, which directly affects employees. Work motivation and work efficiency. I personally think that there are two direct and feasible ways to change this situation: first, the change in the work style of the leadership; second, the strengthening of the constraints of employees in working hours. I think that although the party is not a celebration party, it should be held on the premise of not developing the work that affects normal work, and cannot increase unnecessary costs because of the need to open a party; employees should be at work time. Mainly dealing with official business, if there are special circumstances, you can take time to concentrate on private matters, instead of taking up long working hours and using public facilities to handle private matters. This is some of my personal learning teachers' feelings and feelings. As an employee, I also hope that the companies I work for are getting better and better.

Through these three weeks of internship, I came into contact with the real books and vouchers, and personally handled the simple practical business. I really went from the textbook to the reality, and returned from the abstract theory to the colorful real life, and meticulously understood. In the real world, the accounting process of the 17th National Congress of the accounting industry has carefully observed the processing of the master's specific business, which has made my understanding of accounting practice rise from pure rationality to practice, and from perceptual knowledge in practice to deeper. Rational understanding. Although the internship time is not very long, but I have benefited a lot, I am convinced that this internship experience will have a very positive impact on my future study and development of work and study.

Below I will summarize the meaning of personal internship and the understanding of accounting work as follows:

First, as an accountant, you must have good professional quality, professional ethics and professional attitude in your work. As the core institution of modern enterprise management, the accounting department must have a high level of training requirements for its employees.

From the knowledge point of view, accounting work is a very professional work. Only the continuous learning can keep up with the pace of enterprise development. It must constantly enrich itself, master the latest accounting standards, tax rules, legal knowledge and economic research. dynamic. In this way, we can be proficient in the content of our work, make a correct judgment on the development direction of the party in 2009, and develop a good financial plan for the production and circulation of the enterprise, creating more wealth for the enterprise and society.

From the perspective of moral quality, the special nature of accounting work makes it accessible to a large amount of shared property. Therefore, as an accountant, you must grasp the scale of your own affairs. First, you must be self-disciplined, and secondly, the new teacher’s feelings of threats to others. Temptation, and instigation must be determined. Comrade Zhu Rongji once said "no fake accounts." These four words represent his requests and hopes for the entire accounting profession. How to save the lack of morality and raise the personal quality to a new level is a problem that every accounting person must work hard to think about. Only the 17th National Congress of the Communist Party of China will improve the moral quality of the accountants themselves, and they will be able to take every step of their careers. Only when the morality of all accounting personnel is improved, the accounting industry can develop deeper and the advantages of the market economy can be realized. better.

Second, as an accountant, you must have a rigorous work attitude. Accounting work is a very accurate work experience of the Labour Party members, requiring accountants to accurately calculate each indicator, keeping in mind each tax law and using each formula correctly. Accounting is not an innovative work. It relies on one accurate and one accurate number to reflect the problem. Therefore, we must strengthen our sensitivity to the numbers, and find out the problems in a timely manner to make up for the loopholes.

Third, as an accountant, you must have good interpersonal skills. The accounting department is the core department of enterprise management. It is necessary to collect accounting information for the next, and to report accounting information on the opposite side. It is necessary to cooperate with each other to sort out accounting information, and to have a good relationship with the public and government departments. When dealing with various personnel in various departments, we must practice the scientific development concept and pay attention to communication methods and coordinate the working relationship between each other. Work is important to have a correct attitude and good psychological quality. Remember one sentence is called the third level of the event, the lower three points of the person.

Fourth, as a newcomer who is about to work or has just entered the society, also pay attention to the following points:

1 Have the determination to endure hardship, peace of mind and spirit of shameless questioning. As a newcomer to work, peace of mind is very important, do not be too quick and quick to do things, behave well and be seen by others, of course, if you don't perform well, others will not melt into the sand.

2 Look at the work, observe more, listen more, talk less, don't say anything unrelated to work, learn more about other people's artistic language, and how to do things.

3 In addition to hard work and responsibility, it is necessary to train and learn to be good at working experience. Keep a working diary every day and do a work summary every week. Mainly records, plans, and summary errors. Resolutely do not make the same mistakes at work, work hard to make a better job.

4 is good at grasping opportunities. If the superior gives a part of his or her ability or scope of work to the probationary party, you must not complain and work hard to complete it, because this may be an opportunity for the superior to test his ability or demonstrate his ability to work.

5 insist on learning. Don't just learn about accounting and learn about economics. Because the development of modern enterprises is not only the internal operation, but also the external promotion. It is necessary to act according to the laws of the book and the laws and regulations. One educator said that when we forget the knowledge we have learned, what is left is the essence of education. Here I changed "education" to "knowledge", and the knowledge we learn in college may be eliminated, but the most basic learning methods are always the experience of the company's development concept.

Although this time of internship was short-lived, although the work I was exposed to was very shallow, I still learned a lot of knowledge and experience, which are not available in books. Through internships, we can better understand our own deficiencies, understand the nature of accounting work, and understand all aspects of this society. It will enable me to read the 3,000-word good career plan for myself, set my life goals, and make progress towards success. A big step.

Accounting training summary

The construction of accounting training is mainly to improve our actual application level. In the training process, 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, improve the level of basic skills in accounting, and also the professional knowledge. An inspection. 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, and various accounts. Thin registration, reconciliation, checkout, etc. 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 and journals; finally, prepare accounting statements; seal the relevant accounting vouchers, account pages and statements into a booklet and write a training summary. In this accounting 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 to make up for the shortcomings of our practical knowledge in classroom learning, and to grasp the specifics that the book could not learn. Skills, shorten the distance from the study of accounting theory to the actual operation, and also through the simulation of training, we feel the authenticity of training and enhance the interest of actively participating in training. After learning the theoretical knowledge of the textbook, we will carry out this comprehensive simulation training. Training is focused on doing things, and the business that happens in the company 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, the book is bound.

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. Therefore, the accounting theory teaching and accounting simulation training are like two rounds of the car and two wings of the bird. The organic connection and close cooperation 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 thinking, let us learn the training class 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 trained 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 accounting 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 pen in training The entries of the 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.

Through this semester accounting training, I deeply realized the importance of accounting work in the daily operation of the company, and the strict requirements of accounting work for our accounting practitioners. In the actual operation process, I find out the shortcomings of my own existence and have a clearer direction and goal for the future accounting learning. Through practical training, our perceptual knowledge of accounting has been further strengthened. Deepen understanding of the basic principles and methods of accounting, comprehensively apply all relevant courses such as basic accounting, financial accounting and cost accounting, understand the basic requirements of accounting internal control, master the transformation process from theory to practice and the basics of accounting operations. Skills; combining the theoretical knowledge of professional accounting with professional practice, broadening our horizons, enhancing our understanding of the practical operation of enterprises, and laying a solid foundation for us to graduate and take up jobs.

In the basic accounting training, I have a deeper understanding and insights.

1. Be honest in accounting.

In this society full of competition and challenges, integrity has become an important role that cannot be ignored. If a person does not have good integrity and morality, there can be no firm belief. A person who does not usually credit can not make sacrifices for lofty ideals and beliefs at a critical moment. As an accountant, we are in charge of a company or even a country's vault. If we do not keep our promises, it will lead to very serious consequences. Therefore, if you want to be a good accountant, if you want to be a useful person to the country, you must be based on honesty.

2. Do accounting and tell the evidence and evidence.

In the current legal society, no matter what you do, you should pay attention to the evidence. If you can't prove that you have done a good thing, even if you say it, no one will admit it. So only evidence can tell everything. As an accountant, when we fill out the accounting vouchers and register the books, we all operate with evidence. If there is no legal evidence to prove whether the business has occurred, we cannot handle the accounting. Therefore, in accounting, the evidence is the most important. Accounting requires a good professionalism.

Professionalism is very important in any industry. Only when one person faces his own work with enthusiasm, can he make continuous progress and make his own business develop better, in order to better realize his own life value. In our accounting profession, we need more professionalism. We deal with numbers all day long. If we are not dedicated and careless, it will cause great losses. Therefore, as an accountant, we should be more dedicated to our work, and constantly update new knowledge and improve professional skills.

3. Accounting must learn not to make false accounts.

This is the minimum ethical principle for an accountant and the most difficult principle for an accountant to follow. It must be done by accountants, but it is difficult for the leader to let the accountant do it or the accountant himself. It is reasonable to say that a small accountant is afraid to do it only under the leadership of the franchise. In the face of this situation, if the accountant insists on the principle of not making false accounts, then he is not faced with being excluded or laid off. Going home, if he makes fake accounts, he will be trusted by the leaders, so it is difficult for accountants to choose between them. So there is a joke, an accountant told reporters: You said that we are doing accounting for fake accounts, you find me a company that does not let us make false accounts. According to the State-owned Assets Supervision and Administration Commission (SASAC), in 2004, the financial audit report of 181 central enterprises was raided and found that 120 of them were inadequate and 13 had serious fraud. Moreover, more than 300 accounting firms that have conducted financial audits on these 181 companies have also gone through the field and even helped companies to take early leave. Therefore, there are a lot of hidden dangers in the current Chinese economy, and the internal finance of enterprises is ineffective. Therefore, as a new generation of accountants, we should stick to this basic accounting principle, make our own sacrifices for the country, and contribute our own strength.

4. Be selfless and flexible.

As an accountant, you must deal with money. You have to pay a lot of money every day. This requires every accountant to be selfless. It is the salary or bonus that I should take. I get it a lot, not my own money, even if I don’t take it, I have to do a good job of self-discipline and prudence. Flexibility requires us to do accounting, we should learn to be good at communication, and have good interpersonal relationships with leaders, with colleagues, with peers, and with business contacts. We do not violate the principle of being human and accounting principles and regulations. Interpersonal relationships, which are very helpful to our work.

Accounting training summary

Time flies, in a blink of an eye, we have entered the third year, all the content is professional courses, of which accounting training is a very important course, after the previous semester of basic accounting and business accounting learning, accounting training is An important shift from theory to practical operation.

Accounting profession, in terms of theoretical research, does not need many people, what is needed is the practical and professional skills. Especially as a vocational college student, skills are our foundation, so it is especially important to have a good accounting practice.

From the beginning of the accounting entries, to the completion of accounting vouchers, and then register the books, and then a series of tedious work such as checkout, reconciliation, report preparation, binding, etc., a few people to complete, which is sour and bitter, only experience After that, I really learned what accounting is. The original accounting work was not as simple as it was supposed to be, so leisurely.

The way of accounting training, I feel very interesting, is a three-person job, a cashier position, a comprehensive accounting position and a supervisor position. I am in charge of the position of the supervisor, responsible for the financial work in the group, accounting audit, responsible for the preparation of the summary of the account, the registration of the general ledger, the preparation of the accounting statements, and the help of the team members.

In the accounting practice class, there must be a sense of "going to school, class, and class." "Being good at calculation, good at management, and diligent in managing money" is our job training. "I said that I can do it, I will do it if I am, I am confident that I will succeed" is our constant belief.

Before the class, you should prepare the items. As an accountant, you can't do it. You must concentrate on the process, keep up with the teacher's thoughts, and don't know what to do next. If you want to catch up, you will have to Not easy. Of course, we must have a team spirit. We must do our work properly and do well in order to make the work of the students behind us go smoothly.

Registering books is the most testable and patient. When I am in charge of the position, I have to register the T-Account according to the accounting vouchers I have made in the previous cashier. I have to register the general ledger. If I am negligent, I will rework. A lot of numbers are added and subtracted. It is really big.

The alphanumeric characters on the account page must be accurate and clear. If you make a mistake, you should correct it with a dash and add a human seal. Later, when preparing the accounting statements, it is necessary to clarify the formula. Finally, the vouchers are bound and the books are sorted out, and the work is basically completed.

As with the above-mentioned operational procedures, we have done this three times this semester. The first time is the teacher to do, the second time is the supervisor, and the third time is to test yourself. There are 38 business items in a set of questions, and the workload can be imagined.

"Only after I have experienced it, I know the taste." For me, it can be said that through the accounting practice class, I really understand what accounting is, and I have fundamentally changed my views on accounting. Accounting is not only a profession, but also an excuse + a patience + a sense of responsibility = the interpretation of the value of life.

I hope that in the next few in-school studies, I will apply more accounting training so that we can continue to check and fill in the gaps. This will help our accounting majors to learn the accounting and lay a good foundation for the society. The basics.