2015 accounting intern report summary

Summary of accounting internship report

This one-month internship has given me a deep feeling. It seems that I have grown up and learned more about being a person and doing things. I really understand the meaning of learning, the preciousness of time, and the true meaning of life. Let me feel the burden on my shoulders more clearly, see my position, and see my life direction. This internship experience has benefited me for the rest of my life. On the last day, when the internship unit had a farewell party for my departure, everyone said a lot of blessings and hopes to me, and everyone gave me a lot of suggestions. The general manager said that because of my outstanding performance, he hoped that I would graduate. I can continue to work back later. I can see that everyone's concern for me is so sincere. I did not expect that a one-month internship would allow us to build such a profound friendship. Going to society, interpersonal relationships are sometimes more important than work ability. Good interpersonal relationships can bring success to our work, bring success and bring opportunities. It is possible to gain more in your work by treating everyone as a good teacher and friend at work. "

Below I will summarize the meaning of personal internship and the understanding of accounting work as follows:

First, as an accountant, work must have good professional quality, professional ethics and professional attitude. As the core institution of modern enterprise management, the accounting department must have high quality requirements for its employees.

From the knowledge point of view, accounting work is a very professional work. Only the continuous learning can keep up with the pace of enterprise development. It must constantly enrich itself, master the latest accounting standards, tax rules, legal knowledge and economic research. dynamic. In this way, we can be proficient in our own work content, make correct judgments on the development direction 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. How to save the lack of morality and raise personal qualities to a new level is a question that every accountant must work hard to think about. Only when the ethical quality of the accountants themselves is improved can they take every step of their careers. Only when the ethical quality of all accounting personnel is improved, the accounting industry can develop deeper and the advantages of the market economy can be better.

Second, as an accountant 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.

Third, as an accountant 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. Remember one sentence called "Being a high three, doing a low three."

4. As a newcomer who is about to work or has just entered the society, also pay attention to the following points:

1. Have the determination to endure hardship, peace of mind and spirit of shameless questioning. As a newcomer, peace of mind is very important. Do not be too quick and quick to do things. If you do well, others can see it. Of course, if you don’t perform well, others will not get into the sand.

2. Look at the work, observe more, listen more, talk less, don't talk about content that has nothing to do with work, learn more about the artistic language of others, and how to do things.

3, in addition to hard work and have a sense of responsibility, be good at doing regular work summary. Keep a working diary every day and do a work summary every week. Mainly records, plans, and summary errors. Resolutely do not make the same mistakes at work, work hard to make a better job.

4. Be good at grasping opportunities. If the superior gives something to himself beyond his or her ability or scope of work, don't complain and work hard, because it may be a chance for the superior to test his or her ability or demonstrate his ability to work.

5, adhere to learning. Don't just learn about accounting and learn about economics. Because the development of modern enterprises is not only the internal operation, but also the external promotion. It is necessary to act in accordance with economic laws and laws. One educator said that when we forget the knowledge we have learned, what is left is the essence of education. Here I changed "education" to "knowledge", and the knowledge we learn in college may be eliminated, but the most basic learning methods are always the magic weapon for us to master the latest knowledge.

Although this time of internship was short-lived, although the work I was exposed to was very shallow, I still learned a lot of knowledge and experience, which are not available in books. Through internships, we can better understand our own deficiencies, understand the nature of accounting work, and understand all aspects of this society, so that I can do a career planning for myself, set my life goals, and take a big step toward success.

Summary of accounting internship report

1. Description of the basic situation of training.

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 two semesters of the first year, we opened this accounting training class.

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. 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.

2. The basic content of the training.

The basic accounting training course mainly uses basic accounting as the theoretical basis to conduct practical training for some enterprises. Under the guidance of theory, the entire accounting program can be embodied in a complete scientific method.

The specific contents of the training mainly include: 1. How to fill in the original voucher, which allows the trainee to record the business in the form of a voucher and correctly fill in the business situation. 2. How to properly review the original documents. This requires the trainee to learn not only to fill in the original documents, but also to review the correctness of the original documents. 3. How to fill in double-entry bookkeeping vouchers. This requires the trainer to be able to separate the lenders of the account and correctly fill in the voucher. 4. How to fill out the single-entry bookkeeping voucher. Since this accounting method cannot fully reflect the correspondence of business occurrences, it is not easy to check the correctness and integrity of the account records. Therefore, this content is only a teacher's class to explain that there is no information to do specific training. 5. How to properly review the accounting vouchers. 6, how to properly register the journal. This requires the trainer to be cautious in properly registering the daily cash and bank accounts. 7, the perpetual inventory system and the correct registration of the inventory ledger. This is to enable the trainer to correctly use the quantity amount account and various inventory pricing methods to register the books. 8, how to correct the wrong account. This requires the trainer to correct the books and documents that have been registered incorrectly using correct correction methods. 9, accounting rules and checkout. Trainees are required to properly register their books under accounting standards and make correct checkouts on specific dates. 10. How to prepare the bank balance adjustment table. This is the correct reconciliation when the bank account has not been accounted for. 11, how to master the subject summary account processing program. This is to enable the trainee to apply the accounting organization method reasonably and scientifically according to the different management characteristics, size and economic business complexity of the accounting entity. 12, how to prepare the accounting statements. The preparation of statements is an important part of the accounting process, and it is also the last link. This is mainly to let the trainees clearly define the requirements for preparing the statements and familiar with the types and formats of the accounting statements, to clarify the source of the completed materials and to master the specific compilation methods.

The basic process of training.

In the existing hardware measures of our school, the complete training process cannot be achieved. However, under the leadership of the teacher, we can make the training in this difficult environment so that we can easily spend every training content. In the course of our training, the teacher first gave us a detailed explanation based on the latest accounting standards and theories. It also included his experience as a senior accountant and some interesting things, which not only allowed us to absorb quickly. The lectures in the course also made the classroom atmosphere very active. Secondly, it is to highlight some accounting problems that appear in the current society. After the explanation, leave enough time for us to conduct training in the classroom. If there is any problem, Teacher Wang will explain it carefully until we understand it. Finally, the teacher commented on the training review we made.

4. Problems in the training.

Although we have realized the combination of theory and practice, due to the lack of hardware and software, our training still has many shortcomings.

From a hardware perspective. The school's teaching facilities are not able to cooperate well with the training work. The number of students is small and the training room can't give students enough training space. Furthermore, the training materials we have made are not the latest information on the existing accounting business. They are not able to give students a complete understanding of the entire business process of the current enterprise. These have caused the lag of students' training ability.

From the perspective of the software environment. In our training operation, we can't let ourselves enter an atmosphere of accounting, and do the content of training as a coursework, with an attitude of coping. Can not feel the identity of an accountant and use a rigorous, realistic attitude. Moreover, in the training, due to the training environment and various reasons, the training content could not be completed in time. This led to a serious phenomenon that was copied. This can be said to those who have lazy psychology, and ultimately can not achieve good training results.

Therefore, if we want to do a good job in training and be a good accountant, we should supervise ourselves on the subjective side. In the objective aspect, schools should increase investment to give students a good training environment. Only the training operations that have been done in this way can play their due role in order to improve the students' practical ability.

V. Experience and experience after training.

I have gained a deeper understanding and insight in the basic accounting training for more than four months.

1. Be honest in accounting.

In this society full of competition and challenges, integrity has become an important role that cannot be ignored. If a person does not have good integrity and morality, there can be no firm belief. A person who does not usually credit can not make sacrifices for lofty ideals and beliefs at a critical moment. As an accountant, we are in charge of a company or even a country's vault. If we do not keep our promises, it will lead to very serious consequences. Therefore, if you want to be a good accountant, if you want to be a useful person to the country, you must be based on honesty.

2. Do accounting and tell the evidence and evidence.

In the current legal society, no matter what you do, you should pay attention to the evidence. If you can't prove that you have done a good thing, even if you say it, no one will admit it. So only evidence can tell everything. As an accountant, when we fill out the accounting vouchers and register the books, we all operate with evidence. If there is no legal evidence to prove whether the business has occurred, we cannot handle the accounting. Therefore, in accounting, the evidence is the most important. Accounting requires a good professionalism.

Professionalism is very important in any industry. Only when one person faces his own work with enthusiasm, can he make continuous progress and make his own business develop better, in order to better realize his own life value. In our accounting profession, we need more professionalism. We deal with numbers all day long. If we are not dedicated and careless, it will cause great losses. Therefore, as an accountant, we should be more dedicated to our work, and constantly update new knowledge and improve professional skills.

4. Accounting must learn not to make false accounts.

This is the minimum ethical principle for an accountant and the most difficult principle for an accountant to follow. It must be done by accountants, but it is difficult for the leader to let the accountant do it or the accountant himself. It is reasonable to say that a small accountant is afraid to do it only under the leadership of the franchise. In the face of this situation, if the accountant insists on the principle of not making false accounts, then he is not faced with being excluded or laid off. Going home, if he makes fake accounts, he will be trusted by the leaders, so it is difficult for accountants to choose between them. So there is a joke, an accountant told reporters: You said that we are doing accounting for fake accounts, you find me a company that does not let us make false accounts. According to the State-owned Assets Supervision and Administration Commission (SASAC), in 2004, the financial audit report of 181 central enterprises was raided and found that 120 of them were inadequate and 13 had serious fraud. Moreover, more than 300 accounting firms that have conducted financial audits on these 181 companies have also gone through the field and even helped companies to take early leave. Therefore, there are a lot of hidden dangers in the current Chinese economy, and the internal finance of enterprises is ineffective. Therefore, as a new generation of accountants, we should stick to this basic accounting principle, make our own sacrifices for the country, and contribute our own strength.

5. Be selfless and flexible.

As an accountant, you must deal with money. You have to pay a lot of money every day. This requires every accountant to be selfless. It is the salary or bonus that I should take. I get it a lot, not my own money, even if I don’t take it, I have to do a good job of self-discipline and prudence. Flexibility requires us to do accounting, we should learn to be good at communication, and have good interpersonal relationships with leaders, with colleagues, with peers, and with business contacts. We do not violate the principle of being human and accounting principles and regulations. Interpersonal relationships, which are very helpful to our work.

Summary of accounting internship report

Accounting is an accounting method for measuring, recording, calculating, analyzing, inspecting, forecasting, participating in decision-making and implementing supervision on the economic and business aspects of an accounting unit. It is also an economic management activity. important parts of. As a highly applicable discipline and an important economic management work, accounting profession 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. In view of this, after two years of university study and life, through the study of accounting and other subjects, it can be said that accounting is already familiar with all the basic knowledge, basic theories and basic methods of accounting. I have basically mastered the structural system, but these seem to be just on paper. 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 sole criterion for testing truth", it is believed that only by applying the theoretical knowledge learned from books to practical accounting practices can we truly master this knowledge.

The two-semester training was completed in the process of our fulfillment and struggle. I remember that the beginning of the training was so busy and exhausted, even overwhelmed, because our self-learning ability and combining ability were not quickly combined. Adaptation can only rely on the guidance and help of the teacher. Now we can be called a basic accountant. The purpose of school training is to strengthen our ability training and professional ethics awareness. Training is our stepping stone to adapt to social work! This comprehensive training I want to talk about in a few simple ways!

First, the basic content of training

"Accounting Vocational Skills Training" includes an enterprise's accounting treatment for three consecutive months of economic business. The accounting business training in October was conducted after the primary accounting was completed. In November, the accounting business training was completed. Intermediate accounting is carried out. The accounting business training in December was just completed in the current semester, that is, after the cost accounting.

Second, the basic process

1. Review the original document. Specifically, a, review the authenticity of the original voucher; b, review the legality of the original voucher; c the legality of the original voucher; d review the integrity of the original voucher; e review the correctness of the original voucher; Sex.

2. Prepare accounting vouchers. The basic requirements are: a billing voucher must be complete, b billing voucher should be consecutively numbered, c billing voucher should be written clearly and standardized, d billing voucher can be filled according to each original voucher, e except for checkout and correction errors The accounting vouchers may not be accompanied by the original vouchers. Other accounting vouchers must be accompanied by the original vouchers. If an error occurs during the filling of the accounting vouchers, it should be re-filled. After the accounting vouchers have been filled out for economic business matters, if there are any blanks, From the blank line under the last amount of the amount column to the blank line on the total count, the line is written off.

3, the deposit account. Specifically, it includes: a three-column detailed account, a quantity amount, and a multi-column type.

4, "T" ledger summary. This is the preparation for the billing, which reflects the number of accounting subjects that have occurred in the business during this period, and can clearly see the balance and final balance of the loan.

5. Prepare the balance of the account summary. This is a summary of the "T" account. The amount of the loan for each subject is ultimately the debit equal to the credit. If it is not fair, you must find the error from the previous account.

6. Register the general ledger. According to each subject in the account summary table, the accounts are posted in order.

7. Preparation of balance sheet and income statement.

Third, note:

1, wrong account correction method:

In the accounting process, due to various reasons, the account book record may be wrong, and as the accountant should use the correct correction method, there are generally three types of line correction method, supplementary registration method, and red letter correction method instead of filling and digging. . I think this is the point we pay attention to when making accounts.

2. Reconciliation. What we have to do in the training is the original voucher and the vouchers, the sub-ledgers and the general ledger reconciliation. I think many of them have omitted this step.

Fourth, the experience is:

What we can best understand in the training is a word: tired! But this is a feeling of hardship, we will be proud of being tired, but also our intentions!

However, as a student, I can finally master the knowledge of books and use them flexibly. Not only my own merits, but also teachers who are tired of answering every difficult question for us, thank the teachers for each of our students. Enthusiastic help! I think I will cherish every study in school, and such training is worth cherishing!