[Boutique] Financial Management Internship Report

This article directory 1 financial management internship report 2 financial management internship report 3 financial management internship report Part 1: Financial Management Internship Report

In the blink of an eye, according to the requirements of the school, we have to practice in the first half of the semester. So I went to the finance department of Luban Construction Engineering Company in Shunyi District for an internship. Beijing Luban Construction Engineering Co., Ltd. is now a national secondary construction enterprise. Since its establishment in 1979, the company has been reforming, boldly developing, and vigorously developing various undertakings. Especially in recent years, the company has taken active and effective measures to focus on its own advantages, continuously expand the construction team, improve the construction management level, and gradually build the enterprise into a collection. A comprehensive economic entity that combines construction and real estate development. It has seven construction branches, two specialized supporting companies, one metal structure factory, one waterproof material factory and one construction school.

The major I studied was financial management, so I came to the finance department of the construction company and found an internship at the head office. Each branch company is directly affiliated to the head office and is a non-independent accounting unit. Therefore, the head office has more financial departments and their respective division of labor is also very clear. The finance minister, cashier, and accountant are all doing their jobs. I have to do more things with my own staff. I just followed the accountant who worked for many years to do some trivial things that I could do. Because I learned a lot of things, and I didn't really use them in real life, I went completely dizzy on the first day. I didn't have a clue. I was still in a hurry when I came into contact with the actual things. I also learned a little in a panic. I forgot all about it, so after I got off work on the first day, I went home and quickly made up for it, and looked at the basic things. In the next few days, under the leadership of accountants, I gradually entered the state and knew how to proceed. I first learned about the start time of a complete accounting period of the company. The accounting entity is of course the company. The general accounting process includes four stages of confirmation, measurement, recording and reporting. The most challenging is to confirm, measure and Report, these work must be handed over to some experienced staff to do it. I first came up with some simple records, such as sorting out the vouchers, filling in the vouchers, etc. Although it is not difficult, it requires care and patience, and if it is wrong, it is also very influential. The next work. To fill in these vouchers, you must know the elements of accounting, assets, liabilities, owner's equity, income, expenses, and profits. From the mouths of some old employees, I learned that the accounting staff of this company first sorted out the original documents. If there is no original documents, you should fill in the original documents. After finishing the original documents, you should carefully fill in the accounting documents. There should be no mistakes during this period. Start to remember, after that, all the records will be wrong, and then you have to register in the company's books, and then there is a trial balance, which has been said by the teacher in the computerized learning, mainly to check whether the record has Wrong, if you do not carry out the trial calculation, then the accounting report generated will also have problems, the imbalance will be adjusted, if the balance can be settled, and finally the accounting statements can be generated, I just do some initial filling and registration work. .

Since I am a junior internship employee, the accountant just does some simple manual accounting, which is to review the invoice, fill in the voucher, make a summary form, record, reconcile, fill out the report, and review the invoice. The original invoice, because it is a construction company, basically buys large equipment or some basic building materials, the amount is large, requires a lot of patience check and verification, check the format and the signature of each unit, never I know that there are such high requirements for the original voucher. The digital text on the voucher cannot be altered except for the correction. In the period during my internship, several companies do not meet the standard, then these documents should be returned by the accounting department. Re-submit the formalities to the units and individuals who originally prepared the certificate. The next step is to fill out the accounting voucher. Mainly based on those original vouchers, I first classify them, and then write the vouchers one by one. The filling is also very strict. The format is required to be uniform, the content is complete, the subject is used correctly, the summary is concise, the filling is clear, and the amount is correct. After completing the voucher, the consumption status during the period will be clear. The book summary table is then compiled based on the accounting voucher, similar to the content of the voucher, except that he provides a clearer, more detailed list of income and expenses. Then book and reconcile. Reconciliation should check the account book data, check whether the information is correct, mainly by checking the general ledger ledger account and auxiliary account data to complete the account check, to ensure the integrity and consistency of the information between the books, can not sloppy errors, trial balance Only then can you proceed to the next step. Finally, fill in the report, it is enough to fill in the data on the various forms that are done in the report, and no calculation is needed in this process.

There is a lot of work with a lot of data and information. It is also done by computer. Of course, this kind of work will not be handed over to me. I just saw other employees using computer software to operate, although I also said about software operation at school. I have already studied it, but if there is a mistake, the company takes a lot of risk, so I just made a simple manual bookkeeping, but although it is simple, at least it is actually using the accounting knowledge I have learned in practice. I have been cherished for a chance. If you use computer software to operate, it becomes very simple. After all the data is entered into the computer, the system will automatically perform trial balance, but this requires more patience. If there is error checking, it is not easy, and some need to be assigned. The auditor will check it out. There is also a special calculation for some taxes specifically levied by the state, such as business tax, and some business hospitality fees are also paid according to a certain percentage, so a very important job of the watchmaker is to adjust these expenses to make the business Hospitality is as low as possible, R&D expenses are as high as possible, and the company’s tax burden is reduced as much as possible. This is not a simple task. The company has also issued some files for this purpose. If necessary, it must be discussed with the chief accountant. The chief accountant negotiated with the local tax bureau to obtain a relaxed tax environment. These communicative knowledge is impossible to learn in school, and you can only slowly experience the practice in the practice.

During the internship, I also found some problems in the company, that is, communication problems between the upper and lower levels. A subordinate had problems in the work, the superiors could not find them in time, and even if they found out, they did not communicate well. I don't think I can just think about doing my job well in my work. I should do my best to do my job and not to obstruct others. If conditions permit, I should create some favorable conditions for others instead of delaying. There are also differences between people and people. Most of them are more conscientious and responsible. In principle, there are no major problems. However, many things are related to their own interests. A small number of people will still use whatever means for a certain purpose. Maybe this is the workplace. It is a reality, it is a society. If there is a positive, there must be a negative side. However, the people and things I have contacted during the internship are very harmonious, and everyone gets along very well. In short, the first thing to adapt to entering the job is the interpersonal relationship, which helps you to become familiar with the work. You shouldn't just ask if you don't ask, just don't know what to do, you probably don't know what to do at the end, so communication is very important. This is also a very important knowledge that I learned during my work.

Of course, I also learned a lot of things related to my major. In the process of learning, I learned 1. The cashier sorts out the original vouchers in his hand, and then writes the accounting vouchers after classifying, but only accounts for cash or bank deposits, that is, only half of them. The accounting vouchers, the corresponding subjects are produced by the chief accountant. The whole process is not completed by the supervisor. In this way, it can be avoided that when the cash or bank deposits in the hands of cash accountants are in error, the responsibility can be distinguished; secondly, the level of cash accounting can be indirectly improved to enable rapid learning to achieve independent production certificates. 2. Cash accounting is numbered on the original voucher in the order of the original voucher date or the original voucher, and the cash journal or bank deposit journal is registered separately by number. Then, the original voucher is transferred to the chief accountant, and the accounting account is fully prepared by the competent accountant, and then a cash journal or bank deposit journal is additionally registered according to the accounting voucher. Through this period of study, I came into contact with the real books, vouchers, and filled out the accounting vouchers, cash journals, and so on. During the period, I discovered some shortcomings in my own study. Although I only understood each point when I was studying, I didn’t put the knowledge together. When I got to the actual operation, I would be overwhelmed and couldn’t figure out what to do. What, but I don't know where to start. Although we always say that we should apply what we have learned, it is not so easy to apply what we have learned. We must practice more and think more.

Accounting is the work of calculating, recording, collecting data and data for specific things and transforming them into financial information useful for user decision-making. Although it is all about the addition and subtraction of data, the more it is, the more careful it is. Now I understand that an excellent accountant is not how high his position is. It is only his psychological quality. Is it careful or not? It is impossible to do a complete and error-free work, so practice is very important. It is necessary to sum up experience in practice. It cannot be sloppy, and zero or less zeros cannot occur in accounting work. In fact, the accounting work is like this. Other work should be like this. If you are careful and patient, you will get good results no matter what you do.

Part 2: Financial Management Internship Report

In the four years of school study, we have been familiar with the daily processing of accounting work. Most of the professional basic knowledge, basic theories, basic methods and structural systems of accounting are basically mastered, but these are just papers. If these theoretically strong things are actually applied, then I think I will definitely be unable to start and know nothing. I believe that I have mastered certain accounting theory knowledge and can only become empty talk here. Therefore, under the conviction that "practice is the only criterion for testing truth", I believe that only by applying the theoretical knowledge learned from books to practical accounting practices can we truly master this knowledge. Therefore, as an accounting major, I have to do it myself and practice it. Only in this way can we really understand what accounting is doing. I. Time and place of internship

I went on a one-month accounting internship in Shaanxi Jiaxing Chemical Co., Ltd. from late December 2019 to late January.

Shaanxi Jiaxing Chemical Co., Ltd. is located in the Northwest Chemical City of Daxing Road, Xi'an City, Shaanxi Province. Its main business is edible oils, food flavors and other food additives. 2. Purpose of the internship

After entering the university for four years, the professional courses I have studied include Basic Accounting, Intermediate Financial Accounting, Management Accounting, Financial Analysis, and Financial Regulations. I have a certain understanding of the basic knowledge of accounting. . However, many problems have been discovered in continuous learning and exploration. Accounting is an experience-oriented profession. Work experience is an advantage in job hunting, but I don't know much about the accounting workflow. In order to truly apply the theoretical knowledge I have learned to practice, in order to accumulate more work experience, to learn to use, I decided to --- internship.

I hope that through practice, I will exercise myself in practice, test myself, absorb knowledge, and make up for the shortcomings. Fully understand what is the accounting staff needed by the current society and lay a solid foundation for future work. 3. Internship content

The Finance Department of Shaanxi Jiaxing Chemical Co., Ltd. only has one accountant, cashier and finance. The unit is based on UF financial software for computer accounting. In this internship, my main position is the assistant financial officer. The responsibilities are to assist the financial staff in accounting, account verification, account reconciliation and other accounting matters, as well as computer accounting and some office clerical work.

These days coincide with the company's closing at the end of the year, I am very fortunate to revisit the general process of accounting! 1, according to the economic business to fill the original documents and accounting vouchers.

Original voucher: refers to the documentary record that directly records economic business, clarifies that economic responsibility has legal effect and serves as the original basis for accounting. Its main function is to prove the occurrence and completion of economic business. Fill in the original voucher as: the name of the original voucher, the date of the voucher, the serial number, the basic content of the economic business, and the signature of the filling unit and the relevant personnel.

Accounting vouchers: The accounting vouchers are the direct basis for registering the accounting books. After the computer processing accounts are executed, the accuracy and completeness of the electronic accounting books are completely dependent on the accounting vouchers. In the operation, the accounting vouchers are filled according to the original documents without errors. Fill in the contents of the accounting voucher: voucher category, voucher number, billing date, subject content, etc.

2. Register the journal according to the accounting documents.

Journals are generally divided into cash journals and bank deposit journals; they are all generated by the voucher file. In computer accounting, the journal is automatically registered by the computer. The main function of the journal is to output cash and bank deposit journals for the cashier to check cash receipts and balances. To output cash journals and bank deposit journals, when the system is initialized, the cash accounting account and the bank deposit accounting account must select the "Journal" flag, indicating that the account is to be registered for the journal.

3. Register the ledger according to the accounting voucher and the attached original voucher.

The detailed ledger is also called the detailed ledger, which is a kind of account book that is classified and registered according to the detailed account opening account page. After entering the accounting voucher, the operating computer automatically registers the detailed account. 4. Calculate product cost based on accounting vouchers and detailed accounts.

The cost of the product is calculated based on the comprehensive carry-forward method in the billing document and the detailed account using the step-by-step algorithm. 5. Compile the account summary table according to the accounting voucher. The account summary table is also generated by the voucher file. The method is prepared by inputting the start and end dates to be summarized by the user, and the computer automatically generates a summary table of accounts for the corresponding time period. 6. Register the general ledger according to the subject summary table.

The computer is operated according to the obtained account summary table, and the computer generates a corresponding general ledger. 7, reconciliation.

Reconciliation is the reconciliation of the account book data to check that the billing is correct and that the account book is balanced. It basically completes the account reconciliation by reconciling the general ledger with the ledger, general ledger, and auxiliary ledger data.

The trial balance balance is to balance the ending balance of all subjects set in the system according to the accounting balance formula debit balance = credit balance, and output the account balance sheet and balance information. Generally speaking, after the computer accounts, as long as the accounting voucher is entered correctly, the various accounts should be correct and balanced after the computer automatically bills, but due to illegal operations, computer viruses or other reasons may cause some data to be destroyed, thus causing If the account does not match, in order to ensure the matching of the account, the reconciliation should be carried out frequently, at least once a month, usually before the end of the month. 8. Prepare the current balance sheet and income statement based on the relevant content given;

The beginning of December is regarded as the beginning of the year, and this month is regarded as the accounting statement for the current year. A balance sheet is an accounting statement that reflects a company's financial position at a particular date. It describes the financial position of the company based on the accounting equation of “assets = liabilities + owner's equity”.

The income statement is an accounting statement that reflects the business results of the company in a certain period of time. The profit and loss statement compares the income of an accounting period with the cost and expenses according to the principle of accrual basis and matching principle, so as to calculate the net profit and loss of the reporting period. number. Operate the computer according to specific requirements to arrive at the current balance sheet and profit and loss statement.

These are big aspects. In dealing with daily economic business, I mainly use UF financial software to perform accounting treatment on the actual nature of economic business, prepare accounting documents, and conduct auditing and accounting. The daily economic business of the company is usually not procurement or sales. When processing the procurement business, it is necessary to prepare the purchase receipt and check the quantity, amount and tax amount of the purchase; in the sales business, it is mainly the check of the accounts receivable, according to the actual situation. Occurrence and corresponding remittance for the preparation of payment or transfer vouchers and review and accounting; in the internship work in procurement and sales, we must be particularly careful in the processing of the order, pay attention to check suppliers and customers, so as not to carry out the project A household account occurs during accounting. In addition to the procurement and sales operations, the daily economic business also includes payment services through the unit online banking, and after the bank returns the order, UF financial software is used for account payable accounting. The daily accounting business is the basis of accounting work. For each economic business, every step and every program must be based on the accounting system, respect the original vouchers, and study its authenticity and accuracy in order to make better use of finance. The power of the software enhances our work efficiency.

At the end of the month is when the company issues financial statements. General ledger accounting is the chief accountant and is mainly responsible for the issuance of the company's main financial statements. During the internship, I mainly studied the balance sheet, cash flow statement, profit and loss statement, income statement, change of owner's equity and various schedules, and analyzed the financial statements to calculate the current taxable income. Financial statements such as the company's asset-liability ratio and sales rate can also be analyzed through the preparation of financial statements. The financial statements must be submitted in triplicate and handed over to each of the national and local taxes. The company will keep one at the end.

The company's finance department also has a cashier and VAT invoice issuing office. The cashier mainly manages the daily cash receipt and payment business, prepares cash and bank deposit journals, etc., and issues receipts and receipts. Through the internship in the cashier position, I also learned about the real cash check, the issuance of the transfer cheque and the processing of the bank acceptance bill. In the issuance of VAT special invoices, each tax information of the unit must be checked, including the tax number, name, telephone number, address, etc., in the process of issuing, it must be true and accurate, such as the wrong value-added tax invoice, need to be taxed The bureau submitted an application and issued a red letter invoice.

In my daily work, I also learned a lot of details that are not in the book. E.g:

1. If you write the wrong number, you should use the red pen to draw the horizontal line, and then cover the responsible person's chapter, in order to be invalid. When we used to simulate the internship at school, we only had to use the red pen to cross out, and we could write the word "obsolete".

2. If you write the wrong summary column, you can use the blue stroke to draw the horizontal line and write the correct summary next to it. Usually we always think that writing the middle point is good, but the summary is not good, we must write it by the left, no space, do this. It is to prevent the summary column from being arbitrarily falsified. When I was in the school simulation internship, I didn’t really like the summary column. I thought I could write or not, but I didn’t think there was a famous temple here! I don’t know how to learn it!

3. There are also strict requirements for the writing of numbers. The writing must be clear and clear, and you can't make it up. And when you are billing, you should be clear about each breakdown and the name of the general ledger, but you can't write it, otherwise the borrowers and the lenders of the general ledger cannot be settled.

All the accounts are recorded, and then the accounts are settled. Each account page must be closed once, and it must be closed once a month. This is the so-called monthly clearing month. The most troublesome checkout is the settlement period fees and taxes. And, if you don't pay attention, you will make mistakes. You have to check it two or three times. Don't think that you have mastered the calculation formula and thought that it is a trivial matter to follow a computer. Some people often miscalculate a lot of data because of carelessness. If you are not sure, you can use a pencil to record first. It is not easy to change when you make a mistake.

In fact, the knowledge of textbooks is the most basic knowledge. No matter how the actual situation changes, the most basic ones can be changed. Nowadays, many students feel that the knowledge of class in school is not used and there is frustration, but I feel that if there is no book knowledge to pave the way, how can we cope with this ever-changing society? Internship is learning, only constantly Learning, in order to better adapt to the society! IV. Majors, curriculum and recommendations

The major I have studied is financial management. During the four years of university study, our main professional courses are: Management, Individual Economics, Total Economics, Management Information System, Financial Analysis, Accounting, Financial Management, Marketing. , economic law, intermediate financial management, advanced financial management, banking management, etc.

Through this period of internship, I found that my ability is far from the actual requirements of the job. Many details are not known. Accounting is an extremely experienced work. I believe that practical teaching links should be strengthened: including computer simulations and teaching internships. There should be certain relevant courses every semester. In this way, after we graduate, we can smoothly enter the future jobs. V. Internship summary

Internship is an experience that every college graduate must have. It enables us to understand society in practice and to consolidate knowledge in practice. Through this internship, combining the theoretical knowledge learned by the school with the actual situation not only allows us to have a detailed and specific understanding of the entire accounting process, but also familiarizes with the specific working objects of accounting and shortens the abstract textbook knowledge. The distance from the actual work. During the internship period, the company used the real accounting documents and financial statements to conduct accounting for the economic business in a certain period of time. It has further understanding of the important relationship between taxation, banking and enterprises, and is also more familiar with UF financial software. The various operations in the actual accounting work have realized the convenience brought by accounting computerization for accounting work.

In addition, the company is a social environment. During the internship, I learned how to communicate with people of different ages and deepen my social experience. The job of accounting requires us to be careful, and not to be careless, sloppy, and upset. This is what I am not enough. I must correct it in the future and be a qualified financial person.

Part 3: Financial Management Internship Report

In the experiment, some problems were listed in the DuPont analysis. Because the theoretical knowledge of finance is not very solid, the fixed assets have been delayed for a long time. The subjects involving fixed assets include too many national assets, the fixed assets. Clearance, accumulated depreciation of fixed assets, net fixed assets, a bit chaotic, so this place will not do, may not be profitable knowledge, and finally read the textbook, with the help of classmates, finally made it, for this DuPont analysis I think there is another value on the one hand. It is very time-consuming to do the drawing. This is the table given in the title. If you design it yourself, it will delay a lot of time, so I feel that I have to learn computer financial management. It is necessary to have a solid foundation in computer basics. On this basis, combine the knowledge of financial management theory with the experiment on the computer to learn computer financial management.

Financial management knowledge is cumbersome, there are many formulas, and there are more data when you are on the computer. This is another problem. Although the teacher gives the formula and the steps to do the problem, it will often go wrong, so we have to be patient in the internship. And attentive, the only way to avoid mistakes.

The inspiration of the internship 1. After this internship, I really realized that financial management is a huge and complicated work. It tests the endurance and care of a person. Every process is very complicated and cumbersome, so it must be developed. The habit of doing things with care; 2. After the internship, I have a comprehensive, systematic understanding and familiarity with the basic content of all aspects of modern computer financial management, deepening my understanding of the basic principles and methods of computer financial management, making me financial The basic skills of management operations are more proficient, which lays a solid foundation for our future study and work. 3. Some things that have not been learned before. I basically understood them during this internship. It can be said that this is right. Review and deepen the knowledge I have learned; 4. The formulas and answers are given in the questions. This provides great convenience for the first contact with the financial management of computers. The main reason is that the formulas are basically unclear, if let us It will be a waste of time to find the formula yourself, and it is not good enough to master the formula.

Insufficient internship: 1. We mainly do the exercises according to the answers given by the teacher, lack the ability to operate EXCEL independently, may encounter problems in the future work, they will not solve, it is recommended to do both sides Two times, students have independent questions. 2. In the process of internship, because there are many deficiencies in understanding, it is still necessary to redouble efforts to achieve the true combination of theory and practice.