[Boutique] Accounting computerization internship summary

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

Through this internship, we are proficient in accounting in both manual and computer work environments, and simulate real economic business as an accounting entity. Cultivate our ability to analyze economic operations and conduct manual and accounting computerized billing, billing, costing, and reporting based on economic operations. Through internships, we will further improve our manual and computerized accounting practice processing capabilities. Through internships, we will develop our analytical economic operations and conduct practical accounting operations such as correct accounting and cost calculation. We have the ability to analyze, judge and operate accounting positions.

In this internship, we have to work on the machine room every day. We have to face the boring numbers all the time, and we will definitely get bored. However, after the computerized operation of accounting computerization, we also fully understood the computerized operation requirements and accounting application steps, improved the computerized accounting practice processing ability, and strengthened the theoretical connection with practical ability. At the same time, I also found a series of such problems in the internship process, and sought a solution.

First of all, in the accounting subject, at the beginning, according to the data to increase and modify the accounting subjects, until the completion of the filling of the voucher, it is found that the account is to be added, the operator is replaced by the "basic data", and then changed. The added detail account will transfer the amount of the G/L account to the detailed account.

Second, when entering the voucher, some of the accounts related to accounts payable, notes payable, accounts receivable, and notes receivable are used, and the “subject system control cannot be applied”. At this point we should call up the account and then find the subject to modify the subject to remove the controlled system, then it can be used. There is no qualified voucher at the time of the cashier's signature. After the voucher is reviewed, there is a “no qualification certificate” when the cashier signature is issued. The original reason is that the content was not set when the voucher was defined.

Third, when entering the bank statement, the date is not out of scope and does not meet the requirements. After the teacher pointed out that there was no date for the entry, the bank statement always had a problem.

Finally, there were more problems in generating the report, and many of them were not equal. We had to find the errors one by one and correct the accounts. After finding out that it was wrong, we had to carry out anti-bookkeeping, cancel the review, and cancel the signature. . Then pay the signature, review, and billing. Then check if the data in the report is correct.

Through manual internships, I feel that it is too cumbersome to do the manual work. All the accounts must be compiled by themselves, unlike the computerized statements based on the formula. Hand-made accounts can't be sloppy, and a little bit of mistakes will change a lot. After graduating, we will have a new understanding of the actual work after the internship. Accounting manual accounting is a very cumbersome task, and now the speed of economic development is very fast, we can use the computer to do the accounts. This is also our last internship at school, and we all cherish this opportunity.

This internship was the first internship in our university. It was also our last internship internship. The internship was mainly processed through computer input to improve the students' hands-on ability and combine the theoretical knowledge and practical operation of UF software. Improve students' professional ability and prepare for future employment. Through this internship, I am not only familiar with the entire process of accounting computerization system and application, but also can better understand UF financial software, better carry out actual operations, and have a more rational understanding of the budget system and budget process of the entire enterprise.

Part 2: Summary of Accounting Computerization Internship

Internship is an experience that every student must have. It enables us to understand the society in practice, let us learn a lot of knowledge that we can't learn in class, and open up our horizons, increase our knowledge, and move toward society in the future. lay a solid foundation. Accounting refers to the calculation, recording, and collection of relevant data of specific things, and processing and processing into useful financial information for user decision-making. As a disciplined discipline and an important economic management work, accounting is an important means to strengthen economic management and improve economic efficiency. Economic management is inseparable from accounting. The more economic development, the more important accounting work becomes. Accounting work plays an important role in improving the economy in the management of enterprises. Its development motivation comes from two aspects: one is the change of social and economic environment; the other is the change of information needs of accounting information users. The former is a more fundamental driving force that determines the demand for the quantity and quality of accounting information. Since the middle of this century, the information technology revolution represented by computer technology has had a profound impact on the development of human society. The information age has become an appropriate portrayal of the era we live in. In this era of advancing with the times, both the socio-economic environment and the information needs of information users are undergoing profound changes. Accounting has undergone unprecedented changes. This change is mainly reflected in two aspects: First, the accounting techniques and methods are constantly updated, accounting computerization has replaced or is replacing manual accounting, and real-time reporting in the case of enterprises establishing intranets. become possible. Second, the scope of accounting application has been continuously expanded. The change of accounting stems from the change of the manufacturing environment of enterprises and the innovation of management theory and methods, and the latter two are caused by changes in the external environment. Learning accounting work not only must learn all kinds of accounting knowledge in books, but also seriously participate in various accounting internship opportunities, so that theory and practice can be combined with pragmatism. Only in this way can we become a high-quality accounting profession. Talent. To this end, according to the study plan arrangement, I went to a unit that has implemented accounting computerization for a one-month internship. The specific content of this internship is:

1. Fill in the original vouchers and accounting vouchers according to the economic business.

1. 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.

2. 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 detailed account 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. Seven, 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 profit and loss statement based on the relevant content given; treat the beginning of December as the beginning of the year, and treat the accounting statement as 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 profit and loss 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.

Through this internship, I not only cultivated my practical ability, increased practical experience, shortened the distance between abstract textbook knowledge and actual work, and made a new beginning for the actual financial work; also let me It is recognized that there are commonalities and differences between traditional manual accounting and accounting computerization. First, the common points are:

1. The ultimate goal of traditional manual accounting and computerized accounting is to strengthen business management, provide accounting information, participate in economic decision-making, and improve economic efficiency.

2. Traditional manual accounting and computerized accounting are all in compliance with accounting regulations, and accounting regulations are an important basis for accounting work.

3. Traditional manual accounting and computerized accounting follow basic accounting theory and accounting methods and accounting standards. 4. The basic functions of traditional manual accounting and computerized accounting are the same. The basic functions are: information collection and recording, information storage, information processing, information transmission, and information output. 5. Save accounting files. 6. Prepare accounting statements. Second, the difference is:

1. Different traditional manual accounting calculation tools are abacus or electronic calculator. The calculation process is repeated once every time. Because the operation result cannot be stored, people must record while counting, and the workload is large and the speed is slow. The computing tool of computerized accounting is an electronic computer. The data processing is completed by a computer, and the operation result can be automatically and timely stored. The person can input the original data to obtain the desired information.

2, the information carrier is different; traditional manual accounting all information is based on paper, occupying a large space, difficult to keep, difficult to find. In addition to the necessary accounting documents, computerized accounting can use magnetic disks and tapes as information carriers. It takes up less space, is easy to store, and is easy to find.

3. The account book rules are different; the traditional manual accounting stipulates that the journal account and the general ledger should use the book-type account book, and the detailed account book should use the loose-leaf book; the account book record error should be corrected by the line method and the red letter method; Empty lines and empty pages in the middle should be eliminated with a red line. Computerized accounting does not use a set of error correction schemes in traditional manual accounting. Any data registered for posting cannot be changed. Even if there is a mistake, it can only be corrected by inputting “change certificate” to leave traces of changes. Blank lines and empty pages for the pages that need to be printed can be handled manually.

4, the account processing program is different from the traditional manual accounting account processing program, but can not avoid the fundamental weakness of repeated transfer and calculation, accompanied by the increase in personnel and links and the increase in errors. The mature accounting accounting program uses the same model to handle the accounting business of different enterprises. The cost accounting program is in the form of software curing in the computer. The process from accounting documents to accounting statements is processed by the computer, and any requirements are met. The output can be satisfied.

5. The accounting work organization system is different; the accounting organization work of traditional manual accounting takes the different nature of accounting things as the main basis for formulation; the computerized accounting organization system takes the different forms of data as the main basis for formulation.

6. Personnel results are different; the personnel in traditional manual accounting are accounting professionals, and the authority should be accountants; the personnel in computerized accounting are composed of accounting professionals, computer software, hardware and operators. In order to master the accountant of computerized accounting intermediate level.

7. Internal control is different; the accuracy of traditional manual accounting for accounting vouchers is generally reviewed from the summary content, quantity, unit price, amount, accounting subjects, etc. The correctness of the account is generally verified by mutual verification of the three sets of accounts; The internal control methods such as matching the account, matching the accounts, and matching the accounts ensure that the data is correct and the loopholes are blocked. Due to changes in the account processing program and the accounting workgroup system, the computerized accounting is responsible for the collection, review, and coding of the original data by the original accountant. The internal control mode is partially replaced by computer technology and is switched from manual control to human-machine control.

The above differences are concentrated in the fact that the changes in the processing methods of computerized accounting data have caused changes in various aspects of traditional manual accounting. This change will make the system function more strengthen, the system structure is more reasonable, and the system management is more perfect.

Accounting computerization is a new chapter in the history of accounting. The application of electronic computers first brought about changes in data processing tools, and also brought about changes in information carriers. Computerized accounting will have a huge impact on traditional accounting methods and accounting theories, thus causing accounting systems and accounting work management systems. Change. Accounting computerization promotes the standardization and standardization of accounting, and the generalization promotes the modernization of management. As for itself, in this era of advancing with the times, as a student of accounting majors, during the school study, you should better learn the professional knowledge of the accounting profession and lay a good theoretical foundation; Time to seriously participate in every internship opportunity, sum up the experience in the actual operation and accumulate the shortcomings in the study, pay close attention to and understand the latest developments in accounting work, lay a solid foundation for the accounting work to be carried out in the future, when you Going out of the campus and becoming a veritable financial professional, you can find yourself in the big waves and let your own contribution to the social economy.

With the improvement of the accounting system and the high attention and strict requirements of the accounting staff in the society, as the accounting professionals of the future society, in order to comply with the requirements of the society and strengthen the social competitiveness, we should also be strict with our own quality and cultivate stronger. The operational ability of accounting work. So, at the beginning of the semester, we are happy to participate in the accounting internships that the school provided us.

As a student who has studied accounting for almost three years, it can be said 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.

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 title.

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. Leave the operation and practice, everything else is zero! Accounting is the account.

Second, it is the connectivity, logic and normativeness of accounting. Each business must be registered in the account, such as accounting vouchers, ledgers, journals, tri-fold accounts, multi-column accounts, general ledgers, etc., according to their original vouchers. This is one for it. Every account of accounting has its own evidence, and it is registered in chronological order one by one, which is very logical, which is the second. 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, which is three.

The method of accounting: First, according to the occurrence of the business, obtain the original certificate and register it with the accounting vouchers. Then, based on the accounting voucher, register its ledger. 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 statement, etc. according to the total ledger. This is the general sequence and basic flow of accounting operations. 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!

In this accounting internship, I can benefit from it. I will benefit from my internship for only one month.

Part 3: Summary of Accounting Computerization Internship

Accounting computerization is a very practical subject. After three and a half years of professional study, under the premise of mastering certain basic knowledge of accounting, in order to further consolidate theoretical knowledge, the theory and practice are organically combined. From January 10 to 23, XX, a two-week professional internship was held in the Finance Department of Beijing Doosan Food Co., Ltd. The following are some of the experiences and experiences of this internship.

The company's finance department does not have many people, with a financial manager and a cashier. The person in charge of my internship was the company's financial manager, Manager Zhang. Manager Zhang, based on my two-week internship time, mainly let me understand the use of financial software and the accounting process, and do some simple accounting documents. The company adopts the gold disc financial software, from the preparation of the accounting vouchers to the accounting, the preparation of accounting statements, the checkout is completed through financial software. I have carefully studied the formal and standard corporate accounting process, and really went from the textbook to the reality, carefully understood the entire process of the company's accounting work, and mastered the operation of Kingdee financial software. During the internship, I tried to transform the theoretical knowledge I learned at school into practice, and try to combine theory with practice. During the internship, I abide by the work discipline, not late, do not leave early, and earnestly complete the work assigned by the leadership.

When I first arrived at the accounting department, Manager Zhang asked me to look at the accounting documents that I had made in the past and the original documents attached to the accounting documents. Because I used to do manual simulation of accounting documents in school, I was not too familiar with accounting documents. Therefore, I thought that the memory and the theory I learned in the school can be fully mastered. But this kind of impetuous attitude made me ignore the cornerstone of the accounting cycle - accounting entries, so that when Manager Zhang asked me to try to make a single order, 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 bills, money orders, 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.

Two days after the trainee, Manager Zhang gave me some original vouchers and asked me to prepare the accounting vouchers after reviewing the original vouchers. I carefully checked the original voucher according to the necessary elements of the original voucher, and entered the interface of the entry accounting voucher of Kingdee accounting software. First, enter the concise and clear summary according to the business, and then select the accounting subject according to the accounting entry. 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 made it slower, and I found some wrong credentials when Zhang manager reviewed the voucher. However, after a few days of contact, the speed and accuracy have improved a lot. Through more than one week of preparation of 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 addition to preparing the accounting vouchers, Manager Zhang patiently explained to me the style and filling method and purpose of each original vouchers, and taught me to book, print the required books and some common operations of financial software such as query vouchers.

With these basic knowledge and proficiency in the operation of financial software, it will be more convenient to learn. After basically understanding the whole process from making a bill to billing, it is necessary to carefully combine the knowledge of the book to summarize what it is like to do the manual work.

In addition to doing all the work arranged by Manager Zhang, I will also learn from the cashier. When someone mentions a cashier, they think that they are running a bank. In fact, running a bank is just one of the important tasks of a cashier. When chatting with the cashier, it was not easy to know that running the bank. In addition to knowing how to deal with the bank in every business, there is still a hardship. Think of the cold winter or the heat, who doesn't want to stay in the office to be comfortable, but the cashier should go to the bank every other day or two, it is not an easy task.

Moreover, the cashier's business is rather cumbersome, and it also needs to keep cash, checks and receipts, etc., so it needs to be very careful. For me who is careless, this is also very necessary to learn.

Yes, 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, then how to cope with the ever-changing society? After this practice, although the time is very short. What I have learned is that I have a hard time understanding it in school for one semester. It is better than how to get along with colleagues. I believe that interpersonal relationship is a big problem that many college students have just stepped out of. Now, during the internship, I deliberately observe how the seniors get along with colleagues and superiors, and they are also open-minded. Asking for advice makes the two-week internship more meaningful.

summary

Due to the particularity of the accounting profession, I can only participate in relatively simple tasks in the finance department, such as cashiers and help accountants check accounts. Although the work is not difficult and the time is not long, I still cherish my first real business practice experience, and I have learned a lot of things that I can't learn in the school and have increased my social experience.

Summary of the internship report: Accounting is a cumbersome job. During the internship, I felt that I had to be bored and bored all day long against the boring accounts and figures, so that the accounts were missed. The more troubles become more annoying, the more annoying and wrong, this will only lead to "additional weakness." On the contrary, as long as you do it with your heart, it will be right and left. The more you feel more fun, the more you work harder. Liang Qichao said: Everything is interesting, as long as you are willing to do it, fun will naturally happen. Therefore, the account should be avoided: careless, sloppy, and upset. Do everything the same, you need perseverance, care and perseverance, then you will reach the other side of success! In this accounting internship, I can benefit from it.