Although I have been in contact with accounting professional knowledge for more than 2 years, I am ashamed that we still don't know how to actually set up accounts and how to fill in vouchers, and many details are not very clear. I still remember the first day of class, the teacher asked us to set up the general ledger and subsidiary ledger first, and everyone didn't know how to start. Prepare some basic workers
After that, under the guidance of the teacher, the preliminary work was started, and the general ledger, cash account book, deposit journal and various subsidiary ledgers were established, and then the opening balance was entered according to the simulated accounting data. Every student is devoted and doesn't care about gossiping around him. He is worried that if he is not careful, he will fill in the wrong number. Finally, the balance is recalculated, and the sum of debit balances of all accounts is required to be equal to the sum of credit balances of all accounts; The debit and credit balance of the general ledger should be equal to the sum of the debit and credit balances of related detailed accounts under it, and the current business can only be registered after trial balance. After several days of practice, everyone slowly entered the state of simulated internship. I also found that the work of accounting is really as tedious and boring as others say, which requires patience and care. For example, when establishing accounts, I don't know how many times I wrote "opening balance" repeatedly.
After completing some initial work, we entered the most important work-filling in the vouchers. There is a total of 3 months of business, which is completed in three times. Originally thought it would be a relatively simple job, just use the original invoice to determine the accounting subjects of this business, and then fill in the figures according to the actual amount. But the actual operation is not as simple as imagined. For example, when an account involves more than two accounts, how to write compound accounting entries is correct, and so on. All these require us to master the knowledge of financial accounting and cost accounting very skillfully in order to better apply them to practice. After each batch of vouchers is completed, we will summarize the subjects. Although it is very troublesome, we don't know how good our mood will be after we finally balance the borrowers and borrowers. I still remember the first time I summed up the subject, because of some small mistakes, I couldn't balance it, really almost, but I told myself I must stick to it. After comparing with my classmates several times, I finally found out the mistake and tied it. So I told myself, we must not be impatient, we must calm down and tolerate no carelessness. Although I didn't settle accounts once, I was still very happy. As the teacher said, the happiest thing for an accountant is to be able to balance the accounts.
After filling in the voucher, it will be posted. You must register all kinds of subsidiary ledger according to each voucher and general ledger according to the subject summary table. Although it looks a bit like something that anyone can do, it is difficult to repeat such a big job without some patience. Because a mistake can't be drawn casually with a pen or an eraser, every step of the accounting system has strict requirements. For example, if you write a wrong number, you should write it with a red pen and then write the correct number with a black pen. And the handwriting should be clear and delicate, and the numbers should not be written in the wrong direction. Such a complicated procedure really makes me afraid to relax, so that I sit there for hours every day with backache. Because this is not to deduct points when doing homework or make mistakes in exams, it is related to the accounts of an enterprise in the future work and is the basis for an enterprise to formulate its future development plan.
After all the accounts have been recorded, the next step is to close the account. What impressed me most was the drawing of two red lines. Every account page has to be closed once a month, and it hurts to draw a red line. Moreover, the settlement of those figures is the most error-prone, and it must be verified several times to determine whether it is correct. Then there is the reconciliation, which is relatively simple if there is nothing wrong before.
After all the above work is completed, it is time to prepare accounting statements. After filling in the preparation unit and preparation time, fill in the column item by item according to the general ledger or related subsidiary ledger information to ensure that the identity of "assets = liabilities+owner's equity" is met, and finally sign it.
The accounting simulation training that lasted for several weeks finally came to an end. After several weeks of training, I felt a lot, deeply realized the role played by the accounting field and benefited a lot.
Before training, I look forward to this day and imagine how well I know this job and how well I manage it. The inner truth is mixed, and the joy is that you can cultivate your own operational ability and deepen your understanding of this major. What worries me is that I can't do it well, or I can't do it at all, so everything is fine. With this mood, I started an interesting journey.
This training is based on the specific period of a limited liability company, combining the economic business of the enterprise with its production and operation, adapting to the changes of the market economy and enhancing the knowledge and understanding of modern enterprises. In the process of this accounting simulation training, I insisted on arriving at the training site on time every time according to the requirements of the training instructor. Together with my team member Qi Xin, we all completed the training task seriously. This accounting simulation training has comprehensively cultivated my ability to fill in vouchers, register account books, prepare accounting statements and analyze economic activities. Through this simulation training, I have deepened my mastery and application of basic accounting theories, knowledge and methods, made me understand the responsibilities of each post, mastered the basic accounting process, integrated theory with practice, and also exercised my practical ability, improved my practical ability, made me feel more interested, made me love my major in recent years, and laid a good foundation for obtaining practical work.
Although this training is only a few short weeks, it has taught me a very important lesson. This is a lesson about to leave the classroom and enter social study. For an accounting major like me, practical study is very important. Opportunities, although these experiences will add many new elements to my professional study. As a person who is about to embark on an accounting post, this simulation internship also makes me more aware of my future efforts. For example: practical ability, adaptability. Psychological quality, adaptability and so on. In addition, it is also important to be enterprising. It is far from enough to rely on the knowledge learned in class at work. You should recharge yourself at other times and broaden your study field on a solid professional basis. At the same time, if you encounter problems in practical work, you should ask others more. Interpersonal communication is also important. How to deal with people is an art as well as a skill. In the future work and study, we should let these precious wealth play a role, so as to get twice the result with half the effort.
The six methods we practiced in this artificial simulation experiment have always been the core of our learning cost accounting.
Variety method is the most basic method of product cost calculation, and its calculation program embodies the general procedure of product cost calculation. Batch method is a method to calculate products according to their batches (or orders). It takes the batch or order of products as the cost calculation object, collects the production cost of products, and calculates the total production cost and unit cost of each batch of products.
Simplified batch method is the simplification of batch method. The indirect cost of unfinished batch products does not need to be allocated between finished products and unfinished products, but the cumulative indirect cost allocation method is adopted.
The step-by-step calculation method is a step-by-step method for calculating the cost of semi-finished products. Every step of it is a variety method, and the step-by-step method is actually a multi-connection application of the variety method.
The parallel carry-over step method is also called the step method without calculating the cost of semi-finished products. It does not calculate the semi-finished product cost of each step, nor does it carry forward the semi-finished product cost between steps, but only calculates the production cost of this step, which should be included in the cost share of finished products.
Classification of product cost calculation is a method to collect production expenses and calculate product cost by taking product category as the object of cost calculation.
Never knew it had to be done.
Through the practice of this course design, I have a deeper understanding of these six methods, which can be divided into the following three points:
Cost calculation method
Before cost accounting, we should choose the appropriate product cost calculation method according to the production characteristics and management requirements of different enterprises. In order to correctly calculate the product cost and period cost and give full play to the role of cost accounting, besides correctly dividing various cost boundaries, correctly determining the valuation and value carry-over methods of property and materials, and doing all basic work well, we must also adapt to the production characteristics and management requirements and adopt appropriate product cost calculation methods. This is very important. According to the course design materials, there are six different companies. First of all, an industrial enterprise with a large number of one-step production, according to its production characteristics, we chose the variety method; Zhaoqing factory, which produces small batches of single pieces in one step, adopts batch method; A large number of multi-step industrial enterprises, in order to strengthen cost management, the factory adopts a comprehensive carry-over step-by-step method; An industrial enterprise with a large number of multi-step production, because it does not need to calculate the cost of semi-finished products, adopts parallel carry-over step method; A large number of multi-step production companies in China Extension divide seven products into two categories, A and B, and adopt classified accounting.
Cost calculation object
Select the correct costing object. The determination of cost calculation object is the premise of setting up product cost subsidiary ledger, collecting production expenses and calculating product cost, and it is an important symbol of cost calculation method, so it is also the main symbol to distinguish various basic cost calculation methods. For example, the object of cost calculation in the variety method is the whole factory.
Three kinds of finished products produced in September: A, B and C; The cost calculation object of batch method is 20 1 batch, 202/batch, 203/batch, 204/batch and 205/batch of finished products produced in one production cycle of the whole plant; The cost calculation object of the comprehensive carry-over step method is the semi-finished products of Party A and Party B produced in September in each production step (workshop1) and the finished products of Party A and Party B produced in the last step (workshop 2).
Cost calculation process
Each method is a complete set of examples, which makes us more familiar with the whole process of cost calculation. At the same time, each method will be preceded by a corresponding cost accounting method flow chart, which is very helpful for us to grasp the various methods as a whole. Set cost calculation sheet → collect basic factor expenses → prepare basic factor expenses allocation table → (collect and allocate auxiliary production expenses) → collect and allocate basic production expenses → fill in cost calculation sheet → prepare finished product cost summary table.
Feelings and experiences
After this manual simulation experiment, we not only consolidated our professional knowledge, but also gained some new experiences. Every experience is a treasure of life, and I have gained a lot from this course design.
First, patience. As we all know, accounting is a tedious job. Faced with countless accounts and figures, I feel bored and bored, so that there are many mistakes and omissions in the accounts. The more mistakes you make, the more annoying you are. This will only make things worse. On the contrary, as long as you are patient, you will make ends meet.
Second, be cautious. Accounting is also a precise job, and the registration and calculation of figures need to be accurate to the last minute. Accounting vouchers and subsidiary ledger, subsidiary ledger and general ledger should be checked correctly. Therefore, in the process of accounting treatment, we must treat every business and every number with caution.
Third, interest.
abstract
Interest is the best teacher. I used to think accounting was boring, but after several course designs, I found the fun of accounting. Pursuing accuracy, recording a series of numbers to make them accurate, they have a sense of accomplishment. The more they do, the more fun they have and the more they do. Liang Qichao said: Any occupation is interesting. As long as you are willing to continue, interest will naturally arise.
In the process of internship, I thought I had mastered the knowledge, but I met many problems in practice. These problems also reflect that I still have a lot to improve.
What needs to be improved: the twice-yearly curriculum design is over again, and the three-week struggle is over. Every experience, we can gain a lot from it, and then become a lifetime wealth. This course design is no exception. I found a blind spot in my professional knowledge, consolidated my knowledge, and became familiar with the transaction operation process of cost accounting. Besides my professional knowledge, I also learned the qualities necessary to become an accountant and overcame some difficulties. Of course, I also want to thank the students who worked hard with me. We help each other and check the data together. In addition, the atmosphere of working together is also very positive, with teachers carefully guiding and taking care of us for three weeks. With you, my curriculum design is relaxed and happy in the cold winter.
Secondly, the accounting process is somewhat unfamiliar. In the cost accounting of variety method, we should first summarize various cost elements according to various distribution tables, then subtotal, then transfer out and finally total. At first, I didn't know how to subtotal and then transfer it out, so I saved this step. There are some similar mistakes. Although these are small mistakes, it is difficult to guarantee that small losses will lead to big losses in the future, so you must be familiar with the calculation process before bookkeeping.
First of all, I am still not careful enough. I am prone to mistakes when collecting fees. For example, when I collect material fees for more than ten days, I tend to get confused, and then I will go back to collect fees after I find it. Fortunately, I learned a lesson from the following accounting and didn't make the same mistake.
Finally, my work efficiency needs to be improved. Although I finished the course design on time, some students finished the task two days ahead of schedule. I know that in practical work, there is no such thing as a task, let alone finishing the work on time. In practical work, if you want to make progress, you must never be satisfied with punctuality. I remember when Senior Ding gave us a report, she said that if we want to succeed, we must do more, and we must never be satisfied with finishing our own work.
How time flies! In a blink of an eye, we have entered the third academic year, and all the contents we have learned are professional courses, among which accounting practice is a very important course. After studying basic accounting and enterprise accounting in previous semesters, accounting practice is an important change from theory to practice.
In the accounting profession, theoretical research does not need many people, but talents with good practical operation and strong professional skills. Especially as students in vocational colleges, skills are our foundation, and it is particularly important to have a good accounting training class.
A series of tedious work, from making accounting entries at the beginning, to filling in accounting vouchers, to registering account books, to closing accounts, reconciling accounts, preparing statements and binding. It's all done by several people. Only after going through ups and downs can we really understand what accounting is. It turns out that accounting work is not as simple and leisurely as imagined.
The teaching mode of accounting training makes me feel very interesting. Work in groups of three, including cashier position, comprehensive accounting position and supervisor position. I am in charge, fully responsible for financial work, accounting audit, compiling subject summary table, registering general ledger, preparing accounting statements and helping team members to work.
In the accounting practice class, we should have the consciousness of "going to school is like going to work, and going to class is like going to work". "Good at calculation, good at management and diligent in financial management" is our job training. "I mean what I say, I mean what I say, and I am confident that I will succeed" is our unchanging belief.
Get things ready before class. As an accountant, you can't leave things behind! In the process of going to class, we must learn from experience and follow the teacher's ideas. If we are not careful, we will not know what to do next, and it will be even harder to catch up. Of course, we should also have the spirit of teamwork, and do our own work correctly, so that the work of the students behind us can proceed smoothly.
Registering books is the most test of people's carefulness and patience. As a supervisor, I want to register a T-account and summarize it according to the vouchers made by the cashier in front. If I am negligent in registering the general ledger, I will have to rework it, and a lot of figures will be added, subtracted and subtracted. It's really a big deal.
The words and figures on the account page must be accurate and clear. If there are mistakes, they should be corrected by crossing lines, and then stamped with the seal of life. When preparing accounting statements in the future, we must make the formula clear. Finally, the voucher is bound and the work is basically completed.
Like the above operation flow, we have done it three times this semester. The first time the teacher took the lead, the second time the supervisor took the lead, and the third time I took the exam myself. A set of questions has 38 businesses, and the workload can be imagined.
You don't know the taste until you experience it. For me, it can be said that through the accounting training class, I really understand what accounting is, and my views on accounting have also changed substantially &; Fang's case has been written 10%.-&; Accounting is not only a profession, but also an interpretation of carefulness+patience+responsibility = life value.
I hope that in the next few years of school study, more accounting practice will be carried out, which will help our accounting students learn accounting well and lay a good foundation for entering the society.
After five days of training, I really realized the harvest experience of cost accounting. In class, we have all kinds of written materials provided by the topic itself for us to practice, and we simply don't know the process of obtaining the original materials and the hardships in the process. In the simulation course training, we can only find the source of data according to the background information or other accounting information provided by the teaching software, and we have to fill in some data several times before we can compile a complete and correct expense summary table. But it is precisely because I have experienced various complicated details of cost accounting that I have gained a lot in this course training.
Although we have learned a lot of accounting courses, or the knowledge in the class is quite good, practice is practice after all, so that you can get in touch with all kinds of information about practice at once, and you must be running headless everywhere. The completion of this accounting laboratory provides a good practice platform for our students at this level, and the training software provided is also the perfect combination of practice and theory. In the process of training, I also constantly review the knowledge points I have learned before. For example, in the simulation training, the company's outsourcing power cost accounts for a small proportion of the total product cost, so there is no need to set up a separate "fuel power" cost item, and the fuel cost is included in the "direct material" cost item; Select accounting harvest consumption as the allocation standard of material cost; Auxiliary production costs can be distributed among beneficiary units according to direct distribution method, interactive distribution method and planned cost distribution method.
Of course, the knowledge of cost accounting is not the result of accounting training, but also closely related to basic accounting and financial accounting. Xiamen Mingguang Machinery Factory, which is provided by this software, carries out the economic business of outsourcing materials during the collection and payment of material expenses. I use the debit of "material procurement" when filling in accounting vouchers. After being reminded by classmates, the relevant knowledge points in financial accounting, that is, if the planned cost is required to be recorded, I use the accounting experience of the "material procurement" borrower. There are also valuation methods such as first-in first-out method, weighted average method and individual valuation method. The teacher's personal summary background requirement provided in this case is weighted average method.
Experience in accounting training. When our accountant started the trial training, it was the first week of school. This is my first contact with the trial training class, and I was a little nervous and excited before entering the trial training classroom! People are curious about this new course.
In the first training class, the teacher prepared for us and told us that as an accountant, you need not only care, but also patience. Then he told us about the contents of the textbook, analyzed every business in the book, and looked at the 48 businesses that happened in the book, and was at a loss. Later, combined with "Basic Accounting", I gradually understood. After the teacher analyzed the contents of the book for us last class, we began to write accounting entries, accounting entries, T forms and trial balances. Draw and fill out a series of forms by yourself. Vouchers will be filled in soon.
It has been two weeks since I finished my last job. This week, we began to learn about registration vouchers and posting. When we went to the training classroom, the teacher gave us a brief explanation on how to fill it out, and then it was our turn to do it ourselves. Facing the accounting supplies on my desk, I'm a little at a loss. I didn't dare to write for a long time for fear of making a wrong step. Later, under the patient guidance of the instructor, I began to fill in one by one. Two weeks passed quickly, and after filling out the voucher, it will be bound.
The next step is to register the books. After reading all kinds of books prepared by our teacher, I was blindsided. One reason is that I am not familiar with it. Although the teacher told us how to fill it out, I couldn't hear what the teacher said because I was the queen mother. Fortunately, I have a good classmate in my class. With their help, I finally know how to fill in the account. The second is to look at all kinds of accounts and see that those tedious tasks are about to be completed by one person, and I am a little anxious. It is really urgent to register different account books one by one according to the vouchers, such as general ledger, subsidiary ledger, three-column ledger and multi-column ledger. Looking at such a thick stack of vouchers ... My heart is gray.
The painful part is yet to come, especially when writing the amount. If you make a mistake, you should correct it with a red pen, and then with a blue pen or a black pen. Because of my carelessness, I found that basically every account was modified after I registered. It looks spectacular! I really admire myself. This not only tests our patience, but also requires our care. In addition, I think when doing these accounts, we should first distinguish which businesses should be listed on which books. If you are not careful, an account page will be scrapped. Finally, when checking out, it is really a big deal to calculate each type of results one by one and add and subtract a lot of numbers!
After these tasks are completed, the balance sheet and income statement are finally filled out.
This accounting training has taught us how to apply knowledge in practice and consolidate knowledge. And this is another test of professional knowledge, which can combine the knowledge in our textbooks with practical application. If I just copy knowledge from books mechanically, talk on paper and apply these theoretical things to practice, then I think I will be at a loss and know nothing. I feel that I have mastered some basic accounting theory knowledge, which can only be empty talk in practice.
After several weeks of training, I deeply realized that as an accountant, I need a care, a patience and a sense of responsibility. I always thought that the training course should be quite easy, but after training for a period of time, I found that I can't simply say that I am tired or bored, and the accounting requirements are very high, so I can't tolerate any carelessness. You can correct mistakes when you do your homework, but if you make mistakes when you do your accounts, it will be very troublesome to correct them. One mistake may lead to the next mistake, so carefulness in accounting work is particularly important. From making accounting entries to registering vouchers. Then we register the account books, and then we do a series of work, such as closing accounts, auditing accounts, preparing reports, binding and so on. Only after experiencing ups and downs can we really understand what accounting is. It turns out that accounting work is not as simple and leisurely as imagined. I heard a long time ago that "it takes experience to find the taste". Through this training course, I really understand what accounting is, and let me have the most basic understanding of accounting. Let me realize that accounting is not only a profession, but also an interpretation of the value of life, because accounting is: carefulness+patience+responsibility.