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Accounting computerization internship summary

Internship is an experience that every student must have. It allows us to understand the society in practice. We have learned a lot of knowledge that we couldn’t learn in class. It also opened up our horizons, grew our knowledge, and went further to society in the future. lay a solid foundation. Accounting refers to the calculation, recording, and collection of relevant materials for specific things, 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 in the case of enterprises establishing intranets, instant reports 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 the computer account processing, 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 the cash receipts and balances 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 a detailed account. It is a kind of account book that is classified and registered according to the detailed account opening account. After entering the accounting voucher, the computer is automatically registered for the detailed account.
4. Calculate product cost based on accounting vouchers and detailed accounts. Calculate the cost of the product based on the accounting vouchers and the detailed ledger method in 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 the corresponding general ledger.
Seven, reconciliation.
Reconciliation is a reconciliation of reconciliation data to check that billing is correct and that the account book is balanced. It mainly completes the account reconciliation by checking the general ledger and the ledger, the general ledger and the 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 records the account. However, due to illegal operation, 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 get the monthly 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 Recognizing the commonalities and differences between traditional manual accounting and accounting computerization;
First, the common point is:
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. Store accounting files.
6. Prepare accounting statements.
Second, the difference is:
1. Different traditional manual accounting calculation tools are abacus or electronic computer. The calculation process is repeated once per calculation. 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 information that is registered for posting cannot be changed. Even if it is wrong, 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 solidification 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 organizational structure of accounting work is different; the accounting organization of traditional manual accounting takes the different nature of accounting 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, electronic 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; It also guarantees the correctness of the data and plugs the loopholes through internal control methods such as matching of accounts, matching accounts, and accounting. 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 materials by the original accountant. The internal control method was partially replaced by computer technology and changed 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 firstly 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 theory, which will lead to 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; At the time, we should seriously participate in every internship opportunity, sum up the experience in actual operation and accumulate the shortcomings in the study, pay close attention to and understand the latest developments in accounting work, and lay a solid foundation for the accounting work to be carried out in the future. I walked out of the campus and became a veritable financial professional. I was able to find my own place in the big waves and let my 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. Strong operational skills in 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 numbers, 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.

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