Summary of accounting internship work

Summary of accounting internship work

In a blink of an eye, the three-month probationary period is about to pass, looking back, although there is no vigorous results, but it has also experienced an extraordinary test and temper. Here is my summary of the work in three months:

The work during the internship can be divided into the following three aspects:

I. Management of cost and customer transactions

1. Standardize the accounting management of low-value consumables, comprehensively establish low-value consumables, and comprehensively track the purchase and use of consumables, so that enterprises can more fully understand the distribution of these lower-value materials and strengthen the distribution. management.

2. On the basis of the group's financial system, the management of Huapin's cost and expenses was standardized, the classification of cost and expenses was clarified, and the subjects were reorganized. In order to strengthen the project management, the actual cost items were calculated in different categories, which truly reflected the current period. cost. Provide a reference for performance management.

3. Standardize the layout of the financial account set of the commercial company, set the corresponding set of books according to the characteristics of the commercial company, and make the Brocade software fully play its role through the accounting of the customer and warehouse modules in the auxiliary account, which can reflect the financial data in a timely and effective manner. The need for future business management.

Second, accounting basic work

Earnestly implement the "Accounting Law", further strengthen the guidance of financial basic work, standardize the preparation of accounting vouchers, strictly review the rationality of original vouchers, and strengthen the management of accounting files.

According to the instructions of the group, the accounting computerization of Huapin Company was filed, so that the financial work was in line with the needs of the Ministry of Finance, and it was more standardized, and efforts were made to continuously improve the quality of financial work.

All kinds of financial statements required by the Company and the group companies shall be prepared according to the prescribed time, and various taxes shall be reported in a timely manner.

Third, financial accounting and management work

According to the company's requirements, the commercial real estate chartered by commercial companies shall be registered and analyzed, and various financial systems shall be supervised and audited. Uniform accounting, daily communication, timely communication, close contact and pay attention to their work, and establish a good cooperative relationship with the branch and group financial management department.

Correctly calculate various taxes and personal income tax, pay taxes in a timely and full amount, actively cooperate with the tax authorities' new tax declaration requirements, promptly identify and violate the tax regulations, and maintain communication and contact with the tax authorities. Their support and guidance.

In addition to the intense work, strengthen the team building of the finance department, and build a team with comprehensive business and enthusiastic work. As a grassroots financial work manager, pay attention to giving full play to the subjective initiative and enthusiasm of other employees of the Ministry of Finance. Improve the overall quality of the team and establish a new image of the department that is innovative, pragmatic and efficient.

As a grassroots manager, I fully realized that I am both a manager and an executive. It is a window to the Group's financial management department. In order to do a good job in finance, in addition to being familiar with the business, you also need to be responsible for the specific work and business. First, you must lead by example, so as to ensure that everyone can take the initiative in the current situation.

New jobs mean new starting points, new opportunities, new challenges, and I am determined to make persistent efforts and take it to the next level. In the days to come, we will march toward financial refinement management. Fine financial management needs to “ensure smooth flow of working capital”, “ensure investment efficiency”, “optimize financial management methods”, etc., so that it is enough for the company. Financial management is done finely.

We must use "fine" as the starting point, and be nuanced, and establish a corresponding set of costs for each specific business of each position and department. The financial management's tentacles are extended to the company's various business areas. By exercising financial supervision functions, financial management and service functions are expanded to achieve a “zero” dead end of financial management and to explore the potential value of financial activities.

The above is a summary of my work during the internship period.

Summary of accounting internship work

Accounting is a very practical subject. After two 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. I am in 2019. From November 30th to April 30th, 2019 in Beijing. . . . . The Finance Department of the company conducted a five-month professional internship.

Beijing. . . . . Ltd. is. . . . Subsidiary, registered capital. . . 10,000 yuan, using coal industry solid waste - coal gangue as the main raw material, research and development, production and sales of building masonry materials, is a national energy-saving and environmentally-friendly modern enterprise that is promoted and supported by the state to meet the requirements of circular economy. Since 2005, the market share of the company's products has consistently ranked among the top three in the same industry in Beijing. Since 2007, its annual sales have jumped to the top. The company's finance department has a financial manager, three accountants, and a cashier.

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, open our horizons, increase our knowledge, and lay a solid foundation for further social development in the future. The basics. In the past five months, with the guidance and help of the seniors, after personal practice and study, I have a certain understanding of the company's general situation and financial institutions, and have a preliminary understanding of the company's financial management and internal control system. At the same time, I also learned a lot of valuable experience and knowledge during the conversation with other accountants.

The content of my internship is mainly to assist the cashier in daily business processing, to participate in the end of the month material audit, to participate in the year-end inventory and office file processing. The details are as follows:

First, look at the voucher, account statement, familiar with financial software, understand the financial accounting content

The business activities of a company during the period are finally expressed in the form of financial statements. There are many details to be noted in the process of preparing the statements. When preparing the balance sheet, the general project does not need to process the account data and is directly filled in according to the balance of the general ledger account. However, some projects need to analyze and merge several related account data to form corresponding report items, such as “money funds”, “inventories” and “undistributed profits”. Some need to be filled out based on the balance of the detailed account. For example, the “Accounts Payable” item should be based on the total of the credit balances at the end of the detailed accounts of the “Accounts Payable” and “Prepaid Accounts” accounts. Also in the preparation of the cash flow statement, cash and its equivalents are the basis for the preparation of the cash flow statement.

Second, the ticket

The original documents are sorted and summarized, arranged neatly and posted on the document, and the total amount of the documents and the number of documents are marked with a pencil in the upper right corner of the paper. When applying the ticket, use glue instead of using paste or pin to prevent oxidative shedding and biting by the mouse. When a class of bills is more, it should be spread out neatly to avoid excessive thickness and difficult to bind the documents. The ticket should not be too close to the sideline, and the binding line should be left for the vouchers to be stapled and read later.

3. Fill in the original voucher and enter the accounting voucher 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.

Fill in the accounting voucher based on the original document without errors. Fill in the contents of the accounting voucher: voucher type, voucher number, billing date, summary, subject, amount, etc.

Accounting daily business processing is a very cumbersome task, so in the actual operation process, we must be careful and careful. Don't be careless: careless, sloppy, and upset, so as to avoid mistakes and avoid unnecessary economic losses to the company.

4. Learning machine invoicing, filling in bank deposit receipts and how to file tax returns

V. Participation in material audit at the end of each month

According to the material outbound order and the inbound order, the material detailed account is reviewed, and the balance is settled and submitted to the financial signature and seal. The outbound order is classified and classified according to the variety and use department.

Sixth, participate in the year-end library

Seven, file processing

During the internship, I mainly participated in daily business processing and learning related knowledge, but there were not many specific tasks. Therefore, I use my free time to help the office handle some files, mainly such as input, typesetting, printing, copying, uploading, and issuing. On the one hand, it has improved the operation ability of my office software, and on the other hand, it saves time and improves work efficiency for office colleagues.

Through this internship, I learned a lot of things that I couldn't learn in class. It seems that I am mature at once, I understand the truth of doing things, and I understand the meaning of learning, the preciousness of time, and the true meaning of life. I understand that life in the world cannot be all smooth, as long as I bravely face every station in my life! This makes me clearly feel the heavy responsibility on my shoulders, see my life direction, and let me realize the accounting. Work should support a careful work attitude, have a peace of mind and a spirit of shameless questioning, regardless of encounter

Everything must be always representative to think, listen to other people's suggestions, not too irritated, be responsible for what you do, don't make promises easily, promise to work hard to cash. At the same time, this internship also improved my practical ability, increased practical experience, and gained a new understanding of the actual financial work, and better accumulated experience for future work.

Work is a passionate career and requires a constant spirit and hard work. I think it's important that during this internship, I first truly integrated into the society. In practice, I learned that the society has mastered some skills to interact with people. In the second period, I noticed how the seniors interacted with the superiors. Communication, how to deal with the relationship. Taking advantage of this rare opportunity, it has also opened up its horizons, increased its knowledge, and laid a solid foundation for us to move further into society in the future.

Summary of accounting internship work

The construction of financial accounting training is mainly to improve our actual application level. In the course of the training, we will consolidate our skills by making entries and filling in the voucher to create a ledger. Through financial accounting training, we systematically practice the basic procedures and specific methods of enterprise accounting, strengthen the understanding of the theoretical knowledge of the professional, the practical ability of practical operation, and improve the level of basic skills in accounting. A test of knowledge. Through the actual operation, not only each of us masters the filling and review of the original vouchers and accounting vouchers, registers the accounting work skills and methods of the account book, and has a systematic and complete understanding of the theory we have learned, and finally reaches the accounting theory. The purpose of combining accounting practices.

We use the economic business of the simulated enterprise as the training materials, and use the certificates and accounts in the accounting work to conduct systematic operation experiments on the various steps of accounting, including the establishment of the book, the original voucher, the review and filling of the accounting voucher, various Registration, reconciliation, checkout, etc. of the book. After learning the basic accounting for one semester, although we have mastered the theoretical knowledge, it is still difficult to apply these theories to practice, and we cannot combine theory and practice well. As everyone knows, if you don't make an account as an accountant, you can't count it as an accountant if you can't reflect it in the form of business accounts. So in the first semester of my sophomore year, we opened this accounting training class.

In the training, we first mastered the writing skills, such as the amount of capitalization, date, payers and so on. Then fill in the relevant data. Continue to review and fill in the original credentials. Then, according to the detailed account of each economic business, the accounting vouchers are prepared. According to the relevant bookkeeping and the attached original documents, the cash journal, bank deposit journal and other related detailed accounts will be registered on a daily basis; in the future, we will prepare a summary of the accounts for trial balance. The general ledger is registered according to the account summary table. And check with the relevant detailed accounts, journals; finally, the accounting statements should be prepared; the relevant accounting vouchers, account pages and statements should be sealed and bound into a book and a practical summary.

In this accounting training, the content of our training is based on the accounting data of a large simulation unit, combined with the content of professional teaching materials, the necessary brief introduction of accounting subjects, the provision of relevant materials, and tips on economic business. Instructions and so on. In the training, we acted as the accountant of the unit, mastered how to deal with the specific accounting business and how to cooperate with each other, make up for the shortcomings of our practical knowledge in the classroom learning, and master the specific skills that the book can't learn. Shorten the distance from the study of accounting theory to the actual operation, and also through the simulation of training, we can feel the authenticity of the training and enhance the interest in actively participating in the training.

After learning the theoretical knowledge of the textbook, we will carry out this comprehensive simulation training. The training is focused on doing things, and the business that happens in the enterprise can be skillfully reflected, so as to prove the strength of being an accountant. For example, in the textbook and in the accounting simulation experiment, there are original vouchers, accounting vouchers, general ledgers, detailed accounts, bank deposit journals, etc., although there are still some hands, but as long as careful, step by step, I am going back to myself. Skilled to fill in is very confident. Then it is necessary to cut out the various forms and vouchers on the training book and attach them to the accounting vouchers for later viewing. Finally, they are bound into a book.

As a future accountant, we are just getting started, we will learn more in the future, and there are many things we need to mine. Moreover, the accounting discipline is a highly practical discipline, so the accounting theory teaching and accounting simulation training is like the two rounds of the car and the two wings of the bird. The organic connection and close cooperation between the two can significantly improve the quality of the content we have learned. . There is also a future accounting staff, we should have a high professional ethics and professionalism. Therefore, our school combines theory with practical thoughts, let us learn practical training so that we are not only theoretically strong, but also strong in hands-on ability. In this way, we can get out of the work better after we have graduated from the school after three years of graduation.

The first day of the training was recorded. Although I have never had any training before, I feel that it is not too strange for such a job, but it is only a rough one without the "ambience", and I still do it with my classmates. The teacher simply mentioned it on the top! When the teacher said that he started to register the voucher, facing the work items on his desk during the training, I had the feeling that I couldn’t get started. I didn’t dare to write a pen for a long time, I was afraid to make a step by step. Later, under the patient's patient guidance, I began to register. Soon, a normal class has felt that the long time has passed, but the work in hand is far from the progress required. In the evening, I will continue to work on tasks that I have not finished on the day. But then again, I am very happy to see my own bill. Although very tired, but very substantial! With the first two days of experience, the next fill in the original voucher; according to the original voucher, the voucher, and then according to the accounting voucher to fill the ledger and various ledgers, cash journal bank diary Accounts: The work of filling out balance sheets and income statements, etc., is relatively more skilled. But I know that I am far from the real accountant, but I don't worry because I am trying to learn this knowledge.

After these days of manual accounting, my basic accounting knowledge has been verified in the actual work, and has a certain basic practical operation ability. While achieving practical results, I also found many shortcomings in my operation: for example, I am not careful enough, often misreading numbers or missing business, resulting in errors in accounting results, causing unnecessary trouble; almost every training in training The entries for a business are explained by the teacher, but the actual work must also prepare the accounting entries. In this respect, I still have certain deficiencies, and I have to strengthen the practice in the future.

Through this semester accounting training, I deeply realized the importance of accounting work in the daily operation of the company, and the strict requirements of accounting work for our accounting practitioners. In the actual operation process, I find out the shortcomings of my own existence and have a clearer direction and goal for the future accounting learning. Through practical training, our perceptual knowledge of accounting has been further strengthened. Deepen understanding of the basic principles and methods of accounting, comprehensively apply all relevant courses such as basic accounting, financial accounting and cost accounting, understand the basic requirements of accounting internal control, master the transformation process from theory to practice and the basics of accounting operations. Skills; combining the theoretical knowledge of professional accounting with professional practice, broadening our horizons, enhancing our understanding of the practical operation of enterprises, and laying a solid foundation for us to graduate and take up jobs.