Accounting simulation internship summary
We started this accounting internship on April 5, XX, using simulated internships and using printed materials as a source of material for the entire accounting internship. Through internships, familiarize yourself with and master the various steps of the accounting process and its specific operations - including understanding the content and basic structure of the account, understanding the accounting rules of the loan account method, mastering the operations and original accounts for opening and registering accounts and preparing accounting entries. The filling and reviewing operations and the method of filling in the accounting vouchers based on the original documents. In order to enable students to have a deeper rational understanding of accounting and master the basic accounting skills. This is the purpose of this internship!
In the past, I always thought that my accounting theory knowledge was solid and strong. Just like all the work, I mastered the law. According to this internship, I found out that accounting is actually more practical and practical. Sex. It seems that the book is just on paper. If these theoretically strong things are actually applied, then we will not be able to start. In this internship, we did both accounting and making, and I was really not used to it at the beginning. It only took two days to feel that people are falling apart, and the weather is hot and the mood is more irritating. The biggest taboo of accounting is I am upset, so I just started doing it for a few days, it is really a mistake! !
The location of this internship is the teacher of this class. According to the teacher's request, we are divided into groups, each group of 5.6 people, and they are surrounded by accounts, which is conducive to the exchange of students! ! According to the requirements of the enterprise accounting system, first set up: general ledger, cash journal, bank deposit journal, asset class, liabilities and owner's equity, and profit and loss. Read the simulated materials carefully, and judge the accounts involved in the economic business in the data, and fill in the account book paper according to the attribute classification of each account. Finally, fill in the opening balance of each account. Specific steps are as follows:
First, set the account book first according to the requirements of the enterprise accounting system, first set: general ledger, cash journal, bank deposit journal, asset class, liabilities and owner's equity class and profit and loss class and other detailed accounts. Secondly, according to the issued accounting simulation data, carefully read and judge which accounts are involved in the economic business in this data, including: which are the general ledger accounts, which are the detailed account accounts; and then according to the nature of each account, the account categories to which they belong . According to the above classification, all the account names involved will be filled out in various books, and the opening balances listed in the materials will be registered in the relevant account borrowing and credit balance columns. Finally, the trial balance is required, and the total account debit balance is equal to the total account credit balance; the total ledger lender amount is equal to the total amount of the related detailed account lender balances, and the trial operation balance can be used for the current business registration, otherwise it cannot be performed.
Second, the registered account book must first use the blue ink to write the account book, red ink can be used in the account, but the handwriting should be clear, not skipping, empty pages, the accounting errors that occur, use the wrong account correction method to correct, not Feel free to change, dig and so on. Secondly, the detailed account should be registered in accordance with the accounting vouchers after the audit; the third general ledger is based on the “Accounting Voucher Summary Form”, we have registered for 10 days, and the registration is completed in accordance with the detailed account check.
3. Checkout Firstly, check the economic items listed in the simulation data in detail, and fill in the accounting vouchers and record them in the books. There is no wrong account, wrong amount, if it should be corrected in time. Secondly, on the basis of ensuring that all economic businesses are accurately registered, the current amount and the ending amount of the gold journal, bank deposit journal, general ledger and various ledgers are fully prepared for the preparation of accounting.
4. The preparation of the financial statements shall first be filled in the upper left corner of the preparation unit and the preparation time; secondly, according to the general ledger or related detailed account information, the items shall be filled in; the balance sheet shall be guaranteed to ensure that the total amount of the left side is equal to the total amount of the right side. Otherwise refill; at the end, the compiler must sign.
The internship time is three weeks. We are instructed by Ren Chunqiu, but we only made the certificate of No. 1-10. The reasons for summing up are as follows: Our previous theoretical foundation is not good enough, so we are doing it. Tine has to keep flipping through the book; I haven't touched the accountant before, and many of the vouchers are the first time I saw it. I didn't start at the beginning, I was afraid of doing it wrong! ! ! Young people, heart-wrenching, no interest in accounting! ! So we have to review the accounting theory knowledge in the next time and cultivate interest in accounting! ! Try to be quicker when you try to do it again next time! !
This accounting internship has learned a lot of knowledge that is not available in books. It is summarized as follows:
The first thing we do is the cashier's work, the cashier's method of depositing: the cashier first obtains the relevant original voucher when each economic business occurs, and then registers the accounting voucher according to the corresponding original voucher. Then, according to the accounting vouchers, register their detailed accounts. At the end of the period, fill out the account summary form and the trial balance sheet, and finally register it in the general ledger. After carrying forward its cost, fill in the annual statements of balance sheet, income statement, profit and loss, etc. according to the total account. This is the general sequence and basic flow of accounting operations.
The cash journal must use a book-style account book, usually in the form of a three-column account page, which is registered by the cashier and now, according to the cash receipt and payment voucher, in the order in which the business occurs. At the end of each day, the total cash receipts, cash expenditures and balances on the current day should be calculated, and the balances should be checked against the actual inventory numbers, so that registrations can be made at any time, and the accounts are consistent. For enterprises with foreign currency cash, the “cash journal” should be set separately for RMB and various foreign currencies for detailed accounting.
The bank deposit journal must also use a book-type account book, which is generally a three-column account page format. It is also based on the bank deposit receipt and payment voucher, and is registered one by one according to the order of business, and the balance should be settled at the end of each day. The “Bank Deposit Journal” should be checked against the “Bank Statement” on a regular basis, at least once a month. At the end of the month, if there is a difference between the balance of the company's book and the balance of the bank statement, the reasons must be checked one by one, and the “bank balance adjustment table” should be prepared according to the due date. For enterprises with foreign currency cash, the “bank deposit journal” should be set separately for RMB and various foreign currencies for detailed accounting.
Cash journals and bank deposit journals must be settled daily. Before the checkout, all the registrants of all economic operations that occurred during the period must be accounted for. At the time of checkout, the ending balance of each account should be settled. If it is necessary to bear the amount issued in the current month, the words “this month's balance” should be indicated in the summary column, and the red line should be drawn in the following column. If it is necessary to bear the accumulated amount in the current year, the words “accumulated in this year” should be indicated in the summary column, and the red line should be drawn in the following column; the “accumulation of the current year” at the end of December is the accumulated amount in the whole year. The total amount of the year should be divided into two red lines. At the end of the year, the annual balance and the year-end balance are settled. At the end of the year, the balance should be carried over to the next fiscal year, and the words “carry-over next year” should be indicated in the summary column; the balance of the previous year will be filled in the balance line of the first line of the new accounting book in the next fiscal year. And in the summary column, the words "last year carry forward" are indicated. Now we are only doing the April account, so just write the "this month's balance" in the summary bar, but still have to redeem the red line below.
The monthly reason is to reconcile. If there is any unreconciled item, the unreconciled reconciliation table should be prepared to check the balance of the two parties. If the book balance after adjustment is equal, it means that the accounts recorded by both parties are correct. Otherwise, it indicates that there is an error in the accounting, and the cause should be corrected in time. In addition, it should be noted that adjusting the book balance is not a matter of changing the book record.
Accounting is inherently cumbersome work. 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!
This internship provides us with a rare opportunity to go deep into society and experience life. Let us experience life in actual social activities and understand the various abilities that we should have in society. With this rare opportunity, I work hard. Strictly ask yourself, humbly ask financial personnel, earnestly study accounting theory, learn accounting laws, regulations and other knowledge, use free time to carefully learn some knowledge other than textbook content, master some basic accounting skills, and realize that I will later We should also learn more, exacerbate the sense of urgency, and display our talents for truly entering the society and lay the foundation for our work!
In the past, I always thought that my accounting theory knowledge was solid and strong. Just like all the work, I mastered the law. According to this internship, I found out that accounting is actually more practical and practical. Sex. It seems that the book is just on paper. If these theoretically strong things are actually applied, then we will not be able to start. In this internship, we did both accounting and making, and I was really not used to it at the beginning. It only took two days to feel that people are falling apart, and the weather is hot and the mood is more irritating. The biggest taboo of accounting is I am upset, so I just started doing it for a few days, it is really a mistake! !
The location of this internship is the teacher of this class. According to the teacher's request, we are divided into groups, each group of 5.6 people, and they are surrounded by accounts, which is conducive to the exchange of students! ! According to the requirements of the enterprise accounting system, first set up: general ledger, cash journal, bank deposit journal, asset class, liabilities and owner's equity, and profit and loss. Read the simulated materials carefully, and judge the accounts involved in the economic business in the data, and fill in the account book paper according to the attribute classification of each account. Finally, fill in the opening balance of each account. Specific steps are as follows:
First, set the account book first according to the requirements of the enterprise accounting system, first set: general ledger, cash journal, bank deposit journal, asset class, liabilities and owner's equity class and profit and loss class and other detailed accounts. Secondly, according to the issued accounting simulation data, carefully read and judge which accounts are involved in the economic business in this data, including: which are the general ledger accounts, which are the detailed account accounts; and then according to the nature of each account, the account categories to which they belong . According to the above classification, all the account names involved will be filled out in various books, and the opening balances listed in the materials will be registered in the relevant account borrowing and credit balance columns. Finally, the trial balance is required, and the total account debit balance is equal to the total account credit balance; the total ledger lender amount is equal to the total amount of the related detailed account lender balances, and the trial operation balance can be used for the current business registration, otherwise it cannot be performed.
Second, the registered account book must first use the blue ink to write the account book, red ink can be used in the account, but the handwriting should be clear, not skipping, empty pages, the accounting errors that occur, use the wrong account correction method to correct, not Feel free to change, dig and so on. Secondly, the detailed account should be registered in accordance with the accounting vouchers after the audit; the third general ledger is based on the “Accounting Voucher Summary Form”, we have registered for 10 days, and the registration is completed in accordance with the detailed account check.
3. Checkout Firstly, check the economic items listed in the simulation data in detail, and fill in the accounting vouchers and record them in the books. There is no wrong account, wrong amount, if it should be corrected in time. Secondly, on the basis of ensuring that all economic businesses are accurately registered, the current amount and the ending amount of the gold journal, bank deposit journal, general ledger and various ledgers are fully prepared for the preparation of accounting.
4. The preparation of the financial statements shall first be filled in the upper left corner of the preparation unit and the preparation time; secondly, according to the general ledger or related detailed account information, the items shall be filled in; the balance sheet shall be guaranteed to ensure that the total amount of the left side is equal to the total amount of the right side. Otherwise refill; at the end, the compiler must sign.
The internship time is three weeks. We are instructed by Ren Chunqiu, but we only made the certificate of No. 1-10. The reasons for summing up are as follows: Our previous theoretical foundation is not good enough, so we are doing it. Tine has to keep flipping through the book; I haven't touched the accountant before, and many of the vouchers are the first time I saw it. I didn't start at the beginning, I was afraid of doing it wrong! ! ! Young people, heart-wrenching, no interest in accounting! ! So we have to review the accounting theory knowledge in the next time and cultivate interest in accounting! ! Try to be quicker when you try to do it again next time! !
This accounting internship has learned a lot of knowledge that is not available in books. It is summarized as follows:
The first thing we do is the cashier's work, the cashier's method of depositing: the cashier first obtains the relevant original voucher when each economic business occurs, and then registers the accounting voucher according to the corresponding original voucher. Then, according to the accounting vouchers, register their detailed accounts. At the end of the period, fill out the account summary form and the trial balance sheet, and finally register it in the general ledger. After carrying forward its cost, fill in the annual statements of balance sheet, income statement, profit and loss, etc. according to the total account. This is the general sequence and basic flow of accounting operations.
The cash journal must use a book-style account book, usually in the form of a three-column account page, which is registered by the cashier and now, according to the cash receipt and payment voucher, in the order in which the business occurs. At the end of each day, the total cash receipts, cash expenditures and balances on the current day should be calculated, and the balances should be checked against the actual inventory numbers, so that registrations can be made at any time, and the accounts are consistent. For enterprises with foreign currency cash, the “cash journal” should be set separately for RMB and various foreign currencies for detailed accounting.
The bank deposit journal must also use a book-type account book, which is generally a three-column account page format. It is also based on the bank deposit receipt and payment voucher, and is registered one by one according to the order of business, and the balance should be settled at the end of each day. The “Bank Deposit Journal” should be checked against the “Bank Statement” on a regular basis, at least once a month. At the end of the month, if there is a difference between the balance of the company's book and the balance of the bank statement, the reasons must be checked one by one, and the “bank balance adjustment table” should be prepared according to the due date. For enterprises with foreign currency cash, the “bank deposit journal” should be set separately for RMB and various foreign currencies for detailed accounting.
Cash journals and bank deposit journals must be settled daily. Before the checkout, all the registrants of all economic operations that occurred during the period must be accounted for. At the time of checkout, the ending balance of each account should be settled. If it is necessary to bear the amount issued in the current month, the words “this month's balance” should be indicated in the summary column, and the red line should be drawn in the following column. If it is necessary to bear the accumulated amount in the current year, the words “accumulated in this year” should be indicated in the summary column, and the red line should be drawn in the following column; the “accumulation of the current year” at the end of December is the accumulated amount in the whole year. The total amount of the year should be divided into two red lines. At the end of the year, the annual balance and the year-end balance are settled. At the end of the year, the balance should be carried over to the next fiscal year, and the words “carry-over next year” should be indicated in the summary column; the balance of the previous year will be filled in the balance line of the first line of the new accounting book in the next fiscal year. And in the summary column, the words "last year carry forward" are indicated. Now we are only doing the April account, so just write the "this month's balance" in the summary bar, but still have to redeem the red line below.
The monthly reason is to reconcile. If there is any unreconciled item, the unreconciled reconciliation table should be prepared to check the balance of the two parties. If the book balance after adjustment is equal, it means that the accounts recorded by both parties are correct. Otherwise, it indicates that there is an error in the accounting, and the cause should be corrected in time. In addition, it should be noted that adjusting the book balance is not a matter of changing the book record.
Accounting is inherently cumbersome work. 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!
This internship provides us with a rare opportunity to go deep into society and experience life. Let us experience life in actual social activities and understand the various abilities that we should have in society. With this rare opportunity, I work hard. Strictly ask yourself, humbly ask financial personnel, earnestly study accounting theory, learn accounting laws, regulations and other knowledge, use free time to carefully learn some knowledge other than textbook content, master some basic accounting skills, and realize that I will later We should also learn more, exacerbate the sense of urgency, and display our talents for truly entering the society and lay the foundation for our work!
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