First, the purpose of internship

Social practice is the comprehensive application training of some theoretical knowledge learned by students according to the requirements of professional teaching. Its purpose is to make students contact with society, strengthen students' understanding of society, cultivate and train students' ability to understand society, observe society and analyze and solve problems, improve students' professional skills and make them integrate into work quickly. 20xx worked as an intern in a logistics company from March to the end of April. The internship report is as follows:

Second, the internship content

Financial accounting business includes the following items: (1) verification of original vouchers; (2) preparation of accounting vouchers; (3) Accounting bookkeeping registration; (4) Preparation, analysis and interpretation of accounting reports; (5) Accounting is used to deal with various affairs of enterprise management; (6) internal audit; (7) sorting out and keeping accounting files; (eight) other accounting matters that should be handled according to law and practice. All accounting services should include budget, final accounts, cost, cashier and other accounting services. The preparation of statements is also a very important thing. The purpose of accounting statements is to provide useful information to information users. Accounting information should be accurate, comprehensive and timely, but the current financial statements have many limitations. In the era of e-commerce, based on the support of network technology platform, the generation of statements will realize automation, networking and no timeliness, breaking through the limitations of time and space. With the rapid development of electronic information, human beings are stepping into the information society. The network economy is developing at an unexpected speed. In just a few years, e-commerce, as an important part of the network economy, has entered people's field of vision and has had a far-reaching impact on traditional accounting. According to the requirements of the information age, logistics companies have basically realized the informationization, automation and networking of management.

The two-month internship is over. During the two-month internship, I learned a lot of knowledge that I couldn't learn in class and benefited a lot. As a professional in accounting computerization, I can say that I am familiar with financial accounting. We have mastered all the basic professional knowledge, basic theories, basic methods and structural system of financial accounting. But these seem to be just on paper. If we put these theoretical things into practical application, then we will be at a loss and don't know how to start.

I used to think that my knowledge of accounting theory was solid and strong. Like all jobs, I mastered the rules and did exactly as I said. Then, it should be no problem to be an excellent financial accountant. Now it is discovered that accounting is actually more about its practical operation and practicality. Without operation and practice, everything else is zero! Accounting is doing accounts. The following are the characteristics and accumulation of accounting that I have learned from this accounting practice that I can't learn from books, as well as many other reasons.

The first is the connectivity, logic and standardization of accounting. Every transaction must be registered in the accounts that may be related according to its original vouchers, such as bookkeeping vouchers, subsidiary ledgers, diaries, three-column ledgers, multi-column ledgers, general ledger, etc. Every accounting transaction is justified and registered in chronological order, which is very logical. In accounting practice, it is not allowed to add or modify missing or wrong accounts, nor is it allowed to practice fraud. Each procedure and step can be based on the accounting system. It embodies the standardization of accounting.

Secondly, the method of posting: First, according to the occurrence of business, obtain the original voucher and register it as an accounting voucher. Then, according to the accounting voucher, register its subsidiary ledger. At the end of the period, fill in the account summary table and trial balance table, and finally register them in the general ledger. After carrying forward its cost, according to the general ledger, fill in the annual statements such as balance sheet, income statement and income statement. This is the general sequence and basic flow of accounting operation. Every morning, the accountant in charge of bookkeeping is to check yesterday's accounts, such as the preparatory work for printing, the account statements, the daily general ledger, and the balance check of all business accounting vouchers that happened yesterday, and so on, which correspond to each other one by one. Then start the day's daily business, mainly checks, wire transfers and so on. Before noon, if there is a bill exchange, prepare special transfer and loan vouchers according to the exchange balance sheet and check whether there is a refund. In the afternoon, checks drawn by other staff members for door-to-door collection will be reviewed and entered through the information system. Today's business is over, and today's checkout is processed, all relevant vouchers of today's business are printed, and the account is reconciled to check whether the debit and credit of today's account are balanced. Finally, it is bound by a special accountant, re-examined, and then the voucher is bound to the superior.

Third, internship experience

As a future accountant, we have just started now, and we will learn more things in the future. There are many things that we need to dig ourselves. Because of the particularity of the financial accounting industry, I can only take part in relatively simple work in the financial department, such as cashier, helping accountants audit accounts. Although the work is not difficult and the time is not long, I still cherish my first real practical experience, from which I learned a lot that I couldn't learn in school and gained some social experience.

Accounting is a dull job. During my internship, I was bored with boring accounts and figures all day, so that there were many mistakes 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 do it with your heart, you will make ends meet. The more you do it, the more fun you feel, and the harder you do it. Liang Qichao said: Any occupation is interesting. As long as you are willing to continue, interest will naturally arise. Therefore, do not do accounts: sloppy, sloppy, impetuous. Everything is the same, you need perseverance, care and perseverance, then you will reach the other side of success! I benefited a lot from this accounting internship.