[Boutique] accounting post internship summary

This article directory 1 accounting post internship summary 2 accounting post internship summary 3 accounting post internship summary section 1: accounting post internship summary

Internship topic: Internship accounting work organization and reconciliation process

Internship purpose: use the professional knowledge to understand the accounting work process and work content, deepen the understanding of accounting work, link theory to practice, cultivate practical work ability and analyze problem-solving ability, and achieve the purpose of learning and application. Prepare for a successful society. So, this semester we entered the internship phase:

1. Through graduation internship, students will have a more comprehensive and in-depth understanding of the significance of computerized accounting and related work.

The accounting system and accounting practice skills of enterprises and institutions have enabled students to have a more comprehensive understanding of computerized accounting and related work practices.

2. Through graduation internship, students will further digest and master the professional theoretical knowledge and professional practical skills they have learned.

Check students' theoretical knowledge and professional practice skills, and check students' understanding, mastery and adaptability to the theoretical knowledge they have learned.

3. Through graduation internships, develop students' ability to observe problems, analyze problems and solve problems, and cultivate students' theory and

The ability to combine practice will lay the foundation for a smoother career.

4. Through graduation internships, improve students' ideological quality and professional quality, and cultivate students' work style and treading

Practical, prudent, and serious work attitude, establish a good concept of professional ethics and organizational discipline. Internship time: March 2019 - June 2019 Internship location: Hohhot Hongyi Commerce and Trade Co., Ltd. Internship department or post: The contents and process of the accounting assistant internship of the Finance Department: 1. Overview of the internship:

For those of us who have studied accounting for almost three years, we can say that accounting is already familiar. All of the basic knowledge, basic theories, basic methods and structural systems of accounting are basically mastered. But these seem to be just paper talks. If these theoretically strong things are actually applied, then we will be unable to start and know nothing.

In the past, I always thought that my accounting theory knowledge was solid and strong. Just like all the work, I mastered the law. It is true that the reeds are accurate. Then, when a good accountant is, there should be no problem. It is only now discovered that accounting is actually more practical and practical. Leaving operations and practice, everything else is zero, and accounting is not just about accounting.

Since March 2019, I entered the finance department of Honghe Commerce and Trade Co., Ltd. of Hohhot City. After understanding the basic work of accounting, I have gained a deeper understanding and contact with accounting, and I started my graduation internship.

Second, the internship unit profile:

My internship unit is Hohhot Hongyi Commerce and Trade Co., Ltd., registered in early 1999, with a registered capital of 1 million, mainly engaged in "beauty" appliances, including: "beauty" kitchen appliances, bathroom appliances, and air conditioners. The company has six departments, namely: Finance Department, Administration Department, Personnel Department, Business Department, After-sales Department and Terminal Department. The existing staff of 200 are in the above six departments.

Over the years the company has survived on service. Management for efficiency, development for development, innovation and breakthrough to vigorously cultivate and enhance the quality of employees. Always carry forward the company spirit of "seeking truth, fulfilling responsibility, unity and innovation", which makes the company's development momentum last for a long time, and its comprehensive strength has reached a new level in successive years, winning the trust of customers in the fierce market. In 2019, it was also awarded the “Niu Ben” Gold Award by the “Beauty” headquarters in Guangdong – the top sales in Inner Mongolia Autonomous Region. Third, the internship process:

During the internship, I was mainly responsible for the reconciliation work with the terminal department. I had to face the boring accounts and figures all day, to reconcile with different departments and different bills, and even to overwrite the bills many times. It is one of my most important tasks. After completing the reconciliation work, I also assist the accounting supervisor to make a profit statement for the three-level accounts and analyze them.

Accounting is inherently cumbersome work. As long as you do it with your heart, the more you feel more fun, the more you work harder. Any career is fun, 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, with perseverance, care and perseverance, that will reach the ideal goal you want.

In the first few days, because I didn’t have a clue about my work, plus the end office’s more bills, I’m heading into a lot of accounts, and then after a few days of adaptation and reconciliation process. At the time, I finally had my own set of reconciliation methods, plus the guidance of the accounting supervisor. I had a clearer idea and method for the entire reconciliation process and accounting method, and after all the accounts were completed. The profit statement has a relatively clear and clear process.

The above work is all the work of my graduation internship. Graduation internship is the most important practice after the completion of the whole course. Through this internship, I have a more detailed and deep understanding of my major, and it is also the consolidation and application of the knowledge I have learned in colleges over the past few years. From this internship, I realized that the actual work and the knowledge in the book are at a certain distance, and further study is needed. Due to the particularity of the accounting profession, I can only participate in the simpler tasks in the finance department, such as helping the accountant to check the accounts, but this helps me understand the current enterprise accounting, and I have the accounting entries. The application of accounting and accounting statements has also been improved. It is not limited to books, but has a more comprehensive understanding. Practice exposes many of my intellectual deficiencies and is a complement to theoretical knowledge. Every step in the accounting work is very important. As long as there is a partial error, it will be implicated in other parts, so accounting is not a simple calculation, it is a very strict management activity. .

I understand the following aspects from my internship accounting work:

First of all, 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 high quality requirements for its employees. Accounting work is a very professional job. Only practitioners can keep up with the pace of enterprise development. They must constantly enrich themselves, master the latest accounting standards, tax rules, legal knowledge and economic development. In this way, we can be proficient in the content of our work, make a correct judgment on the direction of development of the enterprise, 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, secondly threatening, tempting, and instructing others. We must be determined not to do it.

Second, as an accountant, you must have a rigorous work attitude. Accounting work is a very precise job, 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 numbers, and find problems in time to solve problems and make up for loopholes.

Once again, 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 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.

Finally, as a newcomer who is about to work or has just entered the society, I also note that the following are the characteristics and accumulations of accounting that I have not learned in many books I have learned through this accounting internship, and many reasons outside the topic.

In this graduation internship, I also made many friends, teachers and colleagues. We communicate with each other and promote each other. Because I know that only by getting in touch with them will you know more about the essence, experience and methods of accounting work. To lay a solid foundation for us to further move into society in the future. In this social practice, I learned a lot of knowledge that I couldn't learn at all in the classroom, opened my horizons, increased my knowledge, knew that it was not easy to make money, the hard work, and the complexity of society. In order to adapt to the society, we must continue to learn, constantly improve ourselves, exercise ourselves in practice, and make ourselves stand out in the fierce competition!

Part 2: Accounting internship summary

First, 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 had never trained before, I felt that it was not too strange for such a job, but it was only a rough one without the "ambience", and I still did 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. 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.

Part 3: Accounting internship summary

Time flies, the internship has passed quickly. Looking back on the internship days of the past, I can’t help but feel a lot of emotions. Although there is no vigorous results, I have experienced an extraordinary test and training.

My internship company is Jiangsu Huxie Wool Textile Co., Ltd. It is located in Haishu Town, the northern suburb of Changshu, a historical and cultural city in southern Jiangsu. It mainly produces medium and high-grade woollen woolen fabrics. The annual production capacity is 2,000 tons of loose wool dyeing. Up to 2 million meters of high-grade woollen woolen sweaters and scarves. During the years, both export and export, and to undertake foreign processing business, the company has direct import and export rights. Over the years, the company has always seized the product quality and new product development to open up the domestic and foreign markets. The “Hushang” brand woolen cloth has attracted attention in the national wool textile industry and has been favored by Chinese and foreign merchants.

The "Hushang" brand medium and high-grade woollen woolen fabrics produced by the company include alpaca, cashmere, rabbit wool, fancy line, decoration, jacquard, mohair and other men's and women's fabrics, wool, cashmere scarves and shawls. Sold in Hong Kong, Europe and the United States, Japan, Russia, South Korea and other countries and regions.

As a person who has studied accounting for such a long time, it can be said that accounting is basically familiar to the eye. We are basically in charge of the basic knowledge, basic theories, basic methods and structural systems of accounting. Through practice, it seems that these are just papers. If these theoretically strong things are actually applied, then we will be unable to start and know nothing. The following are the characteristics and accumulations of accounting that I have not learned in many books I have learned through this accounting internship, and many reasons outside the subject.

In the past, I always thought that my accounting theory knowledge was still solid. Just like all the work, I mastered the law. It is true that the reeds are accurate. Then, when a good accountant is, there should be no problem. It is only now discovered that accounting is actually more practical and practical. Leaving operation and practice, everything else is zero! Accounting is the practice of learning to do accounts.

In practice, I also found that accounting has strong connectivity, logic and normativeness. First, each business must be registered in the account of the accounting voucher, the ledger, the journal, the three-column account, the multi-column account, the general ledger, etc. according to its original voucher. Second, every accounting account has its own evidence, and it is registered in chronological order one by one, which is very logical. Third, in the practice of accounting, the correction of missing accounts and wrong accounts is not allowed to be arbitrarily added, and it is not allowed to falsify. Every program and step is based on the premise of the accounting system. It reflects the normative nature of accounting.

When I first arrived at the company, the instructor told me to look at the accounting documents they had made in the past and the original documents attached to the accounting documents. I can master the accounting documents of the district with my memory and the theory I have learned in the school. But this kind of impetuous attitude made me ignore the cornerstone of the accounting cycle - the accounting entries, so that the accounting staff made me try to make the order when I felt some difficulties. So I can only work overtime to make up the class, and carefully read the accounting business that the company uses more often. After all, accounting entries can be learned in books, but some bank statements, bills of exchange, invoices, etc. can only be contacted by the internship, which has a deeper impression. Don't think that it's just a matter of knowing it. You should also sort all the documents on a monthly basis, and sort out the documents for each business. You can use the pushpins to make a good preparation for the preparation of accounting documents.

After seeing me for two days of internship, the accountant gave me some original vouchers and asked me to prepare the accounting vouchers after reviewing the original vouchers. After carefully reviewing the original voucher according to the elements necessary for the original voucher, I entered the interface of the entry accounting voucher of Kingdee Accounting, first entered a concise and clear summary according to the business, and then selected the accounting subject according to the accounting entry, and The amount is entered in the debit and credit of the corresponding accounting account. Finally, after checking that the various elements are correct, press Save and print the accounting voucher and the corresponding original document. At the beginning, I was slow to make, and I found some wrong credentials when the instructor reviewed the credentials. However, after a few days of familiarity, it has improved a lot in speed and accuracy. Through more than one week of writing accounting vouchers, I have a deeper and more comprehensive understanding of each accounting subject, and it has played a big role in my combination of book knowledge and practice.

In the training, we first mastered the writing skills, such as the amount of capitalization, date, payer 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. This also made me know the comparison between manual accounting and computer accounting: manual accounts are complicated, and computer software is fast and simple.

During the internship, accounting seems to be simple, and it is difficult to repeat such a large work without patience and care. Because the mistake was not to use an eraser with a pen, even scrape it off with a knife. Rather, there are strict requirements. There are only three correction methods for wrong accounts: 1 line correction method, 2 red word correction method, and 3 supplementary registration method. I once felt that I had to be bored and tired of the boring accounts and figures all day long, so that I was mistakenly accounted for. The more troubles become more annoying, the more annoying and wrong, this will only lead to "additional weakness", accounting is a cumbersome job. However, I feel that as long as you do it with your heart, you will have a good start. The more you feel more fun, the more you work harder. Liang Qichao, a representative of the Qing Dynasty Reform Party, said: Everything is interesting, and 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!

However, during the internship, I also found some problems. I have suggested some suggestions through the online information and other industry insiders.

Strengthen internal control of monetary funds

The basic requirement for the internal control of the money and treasury business is the implementation of the money account, that is, the person who operates the monetary fund business is separated from the person who records these businesses.

The physical receipt and payment and custody of monetary funds can only be handled by authorized cashiers, and other employees must not be exposed to unpaid monetary funds.

Keeping the checkbook cannot be responsible for both the cash account and the bank deposit account.

The person responsible for adjusting the bank deposit account shall be separated from the person responsible for the bank deposit account, cash account, receivables, and payables.

The cashier should do the cash in stock "days and months", and the host accountant should conduct regular and irregular inspections of cash on hand.

Bank deposit control

The staff responsible for bank statement adjustment and bank deposit balance cannot be responsible for cash income, cash expenses or the preparation of receipt and payment voucher business to prevent unfair expenses disclosed by the bank or improper actions that should be recorded but not recorded in the enterprise income account. Be covered up.

Strengthening accounts receivable management

In the daily management of accounts receivable, the company can do the daily management of accounts receivable from the following aspects:

Do a good job of the basic records, understand the timely degree of user payment, the basic record work including the credit conditions provided by the enterprise to the user, etc., in order to take appropriate countermeasures in a timely manner.

Check if the user has broken the credit limit. Every credit sales business provided by the enterprise to prevent it from breaking through the set credit limit.

Master the debts that the user has passed the credit period, closely monitor the increase and decrease of the user's debts due, so as to take timely measures to contact the user to remind them to pay as soon as possible.

Analyze the accounts receivable turnover rate and the average collection period to evaluate the achievements and shortcomings in the accounts receivable management and amend the credit terms.

Investigate the status of refusal and examine the percentage of accounts receivable that have been refused. The company must see whether the credit standard is too strict or too loose, thus correcting the credit standard.

Prepare an aging analysis form to check the actual number of days of accounts receivable. The supervision of the enterprise for its recovery can be carried out by preparing an aging analysis form. It is estimated how many arrears will result in bad debts. If most of the overdue is over, the enterprise should check Its credit policy.

In the many days of internship life, my gains are still quite large through my own observations, what I have heard, and what I have learned. During this period, I not only personally participated in the voucher entry of daily business, but also witnessed the entire checkout and report making process at the end of the month. This not only further clarifies my understanding of the entire flow accounting process, but also makes the theoretical knowledge I have learned so far better linked to reality, so that I can apply the theory I have learned to practice. In addition, he has a deeper understanding of relevant theoretical knowledge in practice.

I have no right to speak without investigation! After the practice investigation of this accounting internship, although I can't say how much I can say, at least it greatly enhances my in-depth understanding of accounting practice, and further promotes theory and The combination of practice makes the theory connect with reality, which ultimately makes me no longer look at the problem one-sidedly as before, and has taken a solid and important step towards the practical work of accounting. More importantly, during this period, I became familiar with the surrounding human environment, united my colleagues around me, and integrated into the working atmosphere. I learned not only the relevant accounting knowledge, but also the people who are dealing with others. The way people live. This is what we can't learn in the ivory tower of the university!