Summary of Accounting Training Report 1
The short four-week training was completed in the process of our enrichment and struggle! I remember that at the beginning, training was so busy, so tired, and even at a loss, because our self-learning ability and combining ability did not combine and adapt quickly, and we could only rely on the guidance and help of teachers. Now we can call it basic accounting. Training not only cultivated our practical work skills and skills, but also improved our practical post-holding ability. Training is a stepping stone for us to adapt to social work!
The construction of accounting practice is mainly to improve our practical application level. In the process of training, consolidate skills by making entries, filling in vouchers and making books. Through the training of financial accounting, we can systematically practice the basic procedures and specific methods of enterprise accounting, strengthen our understanding of theoretical knowledge, improve our practical ability and improve the level of using basic accounting skills, which is also a test of our professional knowledge. Through practical operation, not only did each of us master the accounting skills and methods of filling in and checking original vouchers and bookkeeping vouchers, but also we had a more systematic and complete understanding of the learned theories, and finally achieved the goal of combining accounting theory with accounting practice.
I learned a lot in this internship. As an accountant, I should be careful. In the process of training, I consolidated my skills by making entries, filling in vouchers and making account books. Through practical training, the basic procedures and specific methods of enterprise accounting are systematically practiced, which strengthens the understanding of the theoretical knowledge of the major, improves the practical ability, improves the level of using basic accounting skills, and is also a test of the professional knowledge learned. Through practical operation, we not only master the accounting skills and methods of filling in and checking original vouchers and bookkeeping vouchers, but also have a more systematic and complete understanding of the learned theories, and finally achieve the goal of combining accounting theory with accounting practice.
In this internship, I learned to pay attention to many details, because I need to fill in the original documents, so the problems that should be paid attention to when filling in the original documents can not be ignored, mainly including: whether the filling is true and reliable. That is, fill in the contents of economic business truthfully, without fraud, alteration or painstaking efforts. The content is complete. In other words, the items to be filled in should be filled in item by item, and there should be no gaps. In particular, the year, month and day should be filled in according to the actual filling date of the original documents; The name should be complete and cannot be simplified; The name or purpose should be clearly filled in, and there is no ambiguity; The signatures of relevant personnel must be complete. Make up in time. In other words, whenever an economic transaction occurs or is completed, the original voucher should be filled in immediately, so as not to overstock, make mistakes or make up afterwards. Write clearly. That is, the handwriting is correct and easy to identify, so that the digital writing meets the requirements of accounting technology, and the words are neat, untidy and "made"; Replicated certificates should not be staggered, continuous or ambiguous. Use in sequence. In other words, receipts and payments or physical vouchers should be numbered in sequence or classification, and used in sequence when filling in. Skipped vouchers shall be stamped with "void" and shall not be torn up. This is also the place that should be paid attention to when reviewing the original documents.
Through practical training, our perceptual knowledge of accounting has been further strengthened. Deeply understand the basic principles and methods of accounting, comprehensively use all relevant courses such as basic accounting, financial accounting and cost accounting, understand the basic requirements of accounting internal control, and master the transformation process from theory to practice and the basic skills of accounting operation; Combining the theoretical knowledge of accounting specialty with professional practice organically broadens our horizons, enhances our understanding of enterprise practice and operation, and lays a solid foundation for our graduation and employment.
Summary of accounting training report II
The manual bookkeeping these days has verified my basic knowledge of accounting in practical work and further deepened my understanding of accounting. And have a certain basic practical ability, familiar with all kinds of accounting processes.
While achieving practical results, we also found many shortcomings in the operation process:
1. For example, if you are not careful enough, you often misread figures or omit business, which leads to errors in accounting results and unnecessary troubles.
Although there is a teacher's guidance, we should think more about our own solutions in practical work. I still have some shortcomings in completing accounting work independently, and I have to strengthen my study in this field in the future.
Through this training, I deeply realized the importance of accumulating knowledge. Some topics were not mentioned in the book, so I didn't study them. I suddenly feel really ignorant when I do it. Although I can still solve the problem now, I still waste a lot of time, which I must improve in my future study. Another point, which is also an indispensable part of every training, is the mutual help between the players. Some things are not wrong when they are done, but they are wrong when they are reconciled. Let their classmates take a look at it and find it is actually a small mistake. Therefore, it is very important to help each other. It is also very important in future work or life.
The two-week training is over and I have gained a lot. Generally speaking, I am satisfied with this training. This has taught me a lot. Although I am very tired, I really appreciate that the school can give students such training opportunities, especially accounting majors. After all, accountants are experienced. Only by doing more accounts can practice make perfect and be comfortable. I deeply understand what accounting is. Accounting is not only a profession, but also an interpretation of carefulness+patience+responsibility = life value. At the same time, I also realize that being a qualified accountant is not as easy as I thought before. The most important thing is to be meticulous and rigorous. I think the main purpose of accounting is to have a warm heart for it. If you are interested in it and fall in love with it, it will love you only if you love it sincerely and carefully! In other words, only with a solid theoretical foundation and practical operation can your accounting ability be improved. And as a qualified accountant, you must take every account and every form seriously, and you must also face it honestly.
In this accounting training, the content of our training is based on the accounting data of a large simulation unit, combined with the contents of professional textbooks, the introduction of necessary accounting subjects, the provision of relevant materials, the tips and explanations of economic business and so on. In practice, we played the role of accounting supervisor, bookkeeping accountant and cashier, mastered how to deal with specific accounting business and how to cooperate with each other, made up for our lack of practical knowledge in classroom learning, mastered specific skills that books could not learn, shortened the distance from accounting theory learning to actual operation, and let us practice in theory.
Through this semester's accounting training, I deeply realized the importance of accounting work in the daily operation of enterprises and the strict requirements of accounting work for our accountants. In the actual operation process, I found my own shortcomings and had a clearer direction and goal for the future accounting study. Through practical training, our perceptual knowledge of accounting has been further strengthened. Deepen the understanding of the basic principles and methods of accounting, comprehensively use the relevant courses of accounting foundation, and understand and master the transformation process from theory to practice and the basic skills of accounting operation; The organic combination of accounting theoretical knowledge and professional practice broadens our horizons.
In a word, this accounting simulation practice made me have a clearer understanding of accounting work, found my own shortcomings in the actual operation process, and had a clearer direction and goal for future accounting study.
Summary of Accounting Training Report 3
For this training, how did you get the word "tired"? Your brain is tense and your attention needs to be highly concentrated, for fear of making mistakes, but even if you pay attention during the training, you will inevitably make mistakes. Making mistakes is not terrible. The most important thing is to know how to correct the mistakes in vouchers, books and so on. The errors in vouchers and account books are different, and the methods to correct them are also different. Then in the future, if you encounter different mistakes in your actual work, you will know how to correct them. After this training, I feel that it is not easy to be an accountant, especially at the end of the month or the end of the year. I will be very busy and have a lot of work. I will carry this business to that business and calculate the ending balance of assets, liabilities, owners' equity and profits. And carry forward the remaining balance to next month or next year. Special attention should also be paid to the writing of numbers, which should be standardized and clear, and should not be sloppy. If you are not careful, you may write an extra "0" or ignore it. If the amount of this business is very large, even if you write an extra "0" or omit it, it is far from the actual amount. In accounting practice, faced with so many economic businesses and so many figures, it is inevitable to be a little tired for the first time. Especially in the calculation of general ledger, it is very troublesome to calculate because of the large number. We calculated it over and over again, and found that the calculated result was different from the reference answer provided by the teacher, so we had to recalculate it again, and we had to look through the vouchers and account books one by one to see if there was any business missing and the figures were wrong. Checking, calculating, checking ... requires patience and more care. I don't think accounting can be done well without care and patience. Accounting training not only trains us to be an accountant, but also trains us to be careful and patient.
Through this training, we also know something about accounting. We didn't encounter too much difficulty in training, but I think we may encounter more difficulties in practical work, so we should make preparations now, study hard all kinds of knowledge and constantly enrich ourselves.
After the training, it is a new beginning. We will learn more, newer and more complicated things in the future, which will be a test for us. But anyway, please stick to it. Since you have chosen the major of accounting, you must have the responsibility and face it seriously.
Summary of Accounting Training Report 4
The two-week training ended successfully today. Practical training allows us to combine the theoretical knowledge we usually study with practical operation, further consolidate the basic theoretical and applied knowledge we have learned and improve it in an all-round way on the basis of theoretical and practical teaching, learn how to apply knowledge to practical methods and improve our ability to analyze and solve problems.
We take-company as the training material, establish a set of system management through UFIDA software, and have a relatively comprehensive understanding of subsystems such as general ledger system, fixed assets system and wage management system. The previous course "Computerized Accounting" was done step by step with the teacher, and it was impossible to judge whether it was feasible, but this training was completely different. Set up a "training course on computerized accounting". The first part of the catalogue is the training part of UFIDA software, which is what we need for training. The general catalogue is divided into sixteen parts, including management system, basic setting, general ledger initialization and voucher processing. With these words and their explanations, we started our own work.
If you don't do it, you don't know. If you do it, you will be shocked. It's really difficult to play alone, and there are many mistakes. 1. Accounting subjects. First, add and modify accounts according to the data. Only when the voucher is filled out will you find it necessary to add the account. Change the operator, then enter Basic Data and make changes. Adding a subsidiary account will transfer the amount of the general ledger account to the subsidiary account. Second, when entering vouchers, some of them are related to the purpose of accounts payable, notes payable, accounts receivable and notes receivable, and this situation will occur that the account system is controlled and cannot be applied. At this time, it is necessary to call out the accounting subjects and then find, modify and remove the controlled system, and it can be used. There is no qualified voucher when the cashier signs. After the voucher is approved, "No Qualified Voucher" appears when the cashier signs, because this item is not set when defining the voucher. Third, when you enter the bank statement, the date is not out of range, so it does not meet the requirements. After the teacher's guidance, you found that you didn't choose the right date when you entered it, so there was always something wrong with the bank statement. Finally, there are more problems when generating reports, many of which are uneven. We must find out the mistakes one by one and correct the ledger. When we find that it is really wrong, we should reverse the bookkeeping, cancel the examination and approval, and cancel the cashier's signature to modify it. Then the cashier signs, reviews and accounts. Then check whether the data in the report is correct. Practice is the only criterion for testing truth. Through my own practice, I have re-filtered what I have learned and learned a lot of knowledge that I will never experience in class. Moreover, through my own research and the guidance of my teachers, I have broadened my horizons, increased my knowledge and gained a lot. At the same time, for me who has always been careless, I have a deeper understanding that being a qualified accountant is not as easy as I thought before, and the most important thing is to be meticulous and meticulous. In short, this training, I deeply realized the importance of keeping up with the pace of science and technology. As a new generation of accounting, it needs not only manual bookkeeping, but also computerized accounting, which can be well applied to practical work. Training has cultivated our ability to analyze economic business, as well as to make accounting vouchers, keep accounts, cost accounting and reimbursement according to economic business; Improve our ability to deal with the practice of accounting computerization; It has enhanced our ability to analyze economic business and conduct correct accounting, cost calculation and other practical accounting operations. Make us truly have the analysis, judgment and operation ability that accounting posts should have, and lay a solid foundation for taking up jobs.
Practical training experience
Time passed in the blink of an eye. In a blink of an eye, this semester will be over. Through the practice and study of the course "Computerized Accounting" this semester, I have a deeper understanding of computer operation, deeply realized the importance of keeping up with the pace of science and technology, and benefited a lot from ERP software, as follows:
1, master the startup and exit of the accounting processing system, the operations of adding, modifying and deleting financial personnel, the establishment, modification and deletion of new account sets, and the division of labor of financial personnel. ;
2. Understand the meaning and function of enterprise portal, master the startup and exit of enterprise portal, modify and set basic information, input and modify basic files, etc.
3. Understand the meaning and function of the general ledger system, master the activation and management of the general ledger system, the rules of the general ledger system, the setting of accounts and auxiliary accounts, the modification and deletion of cash bank accounts, the entry and modification of the opening balance of accounts, and the entry of the opening balance of auxiliary accounts.
4. Understand the contents of daily accounting treatment, and master the methods of filling in vouchers, modifying vouchers, deleting vouchers, checking vouchers and bookkeeping.
5. Understand the content of month-end processing, master the definition and setting of month-end custom transfer vouchers, the definition and setting of month-end profit and loss vouchers, and the generation, review and bookkeeping of month-end transfer vouchers.
6. Understand the function of report software, master the design of report format, the preparation of report calculation formula, the data management of report and the preparation method of balance sheet in accounting statements.
Through this training and study, I found myself with many shortcomings, as follows:
(1) For example, if you are not careful enough, you often misread the figures or miss the business, which leads to errors in accounting results and unnecessary troubles; Therefore, every step should be done seriously, and a little mistake may lead to the wrong final result;
(2) Although every business entry will be proofread during the training, I still have to make my own accounting entries in actual work. In this respect, I still have some shortcomings, and I have to strengthen my practice in the future;
(3) Continue to strengthen their professional knowledge and study hard. Modern society doesn't want a useless person, so as a junior college student majoring in accounting, what I can do now is to absorb knowledge, improve my comprehensive quality and improve my accounting ability. In a word, this semester's training provided me with unique learning methods and experience, and faced the reality from books, which laid a solid foundation for us to graduate and go to work.
Summary of Accounting Training Report 5
First, the training time.
-The first semester of the school year (September -65438+ 10).
Second, the training place
Accounting Manual Operation Simulation Training Room (Training Building 634)
Three. Training purpose
Through financial accounting simulation training, we can comprehensively and systematically master basic accounting skills and methods, such as the filling and auditing of accounting vouchers, the establishment and registration of accounting books, reconciliation and closing, and the preparation of accounting statements, strengthen the understanding of accounting knowledge, the application of basic accounting methods and the training of basic accounting skills, improve the comprehensive handling ability of accounting business, and enable students to organically combine accounting theoretical knowledge with accounting practice to improve the practical operation ability of bookkeeping, accounting and reimbursement.
Four. Training requirements
Each student is required to independently operate economic and business matters according to the requirements of actual accounting work, and finally bind the certificates, accounts and forms into a book to form training results. Specifically, it is:
1. When training, you must correctly understand the specific content of economic business and handle it after careful consideration and confirmation. In order to prevent mistakes and omissions, it should be carefully checked and rechecked after completion.
2. According to the specific requirements of accounting, fill in accounting vouchers, register accounting books and prepare accounting statements in turn.
3. All kinds of vouchers, account books and statements used shall be in accordance with the format of the unified national accounting system. The items listed in the voucher account books and statements shall be filled in clearly and completely as required.
4. When filling in accounting vouchers, registering account books and preparing accounting statements, all characters and figures shall be written in blue (black) ink except red ink as required, and pencils and ballpoint pens shall not be used.
5. In the process of training, accounting errors should be corrected in accordance with the prescribed methods, and shall not be altered or scratched at will.
6. The writing of words and figures should be correct, neat, clear and fluent, and special attention should be paid to the writing of accounting figures, which should meet the writing requirements of accounting work.
7. Each student must do it independently, and plagiarism is strictly prohibited.
Verb (abbreviation of verb) training content
Accounting accounts
The setting of accounting books is a process that enterprises and institutions establish relevant accounting books according to the principles of accounting law, basic accounting work norms and enterprise accounting system, and combined with the needs of their accounting business, which constitutes their accounting system.
Accounting books are generally set before an enterprise opens or replaces a new account. All state organs, social organizations, companies, enterprises, institutions and other independent accounting organizations must set up accounting books according to law and ensure their truthfulness and completeness. Accounting books shall not be set up for registration in violation of the provisions of the Accounting Law and the unified national accounting system. But the number of account books and the format of each account book can be determined according to the actual situation of the enterprise.
1. Create general ledger and journal accounts.
General ledger and journal generally adopt customized versions. Combine the business volume of the enterprise when purchasing, and try to make the selected account page meet the needs of one year. The color of the cover of the account book should be unified in that year and replaced once a year to facilitate the difference.
2. The establishment of subsidiary ledger
Various subsidiary ledgers set up accounts according to secondary subjects to record the details of economic business, which is a necessary supplement to the general ledger. Generally speaking, in addition to recording the amount, the subsidiary ledger should also record the physical quantity, the composition of expenses and income, and the settlement of creditor's rights and debts. Therefore, different account page formats and forms should be adopted according to the different characteristics and management requirements of economic business. Sub-ledger generally uses loose-leaf account, and some also use card account. Its basic formats mainly include three-column type, quantity and amount type, multi-column type and horizontal line registration type. Standardized multi-column subsidiary ledger can be used for detailed accounting of basic production, auxiliary production, manufacturing expenses, product sales expenses, operating expenses, management expenses and financial expenses.
3. Establishment of auxiliary account
The auxiliary account (refer to the account book) sets the account according to the economic and business matters it reflects. If the auxiliary account of escrow materials is set according to the name of the entrusting unit and the escrow materials, the lessor's fixed assets register is set according to the name of the leasing unit and fixed assets.
4. Set the cover of accounting books
Accounting books should be set with a cover, indicating the name of the unit, the name of the account book and its accounting year. On the title page of the account book, an account book activation table should be established. The account directory should be set on the first page of the account book, and the page number of each account should be indicated.
5. Setting of accounting books and accounts
The general ledger in the account book is established according to the name and order of the accounting subjects, and each subject has an account. In principle, each subhead has a subsidiary ledger, but it can be added or deleted according to the actual situation.
In order to facilitate the search and improve the posting speed, you can paste a label paper, commonly known as "oral paper", on the top of the first page of each account or on the right side of the account book, write down the accounting subjects and paste it in a fish-scale shape. When pasting the label paper, try to: open the cover of the account book and you can see the name of the subject on the label paper; When the lid is closed, the label paper will hardly be exposed.
(2) Fill in and review vouchers
Specification for filling in original vouchers
According to the provisions of the Accounting Law of People's Republic of China (PRC) and the Basic Accounting Work Standard, the original vouchers shall meet the following requirements:
1. The reflection should be true.
2. The content should be complete.
3. The procedures should be complete.
4. Writing should be clear and standardized.
5. Make up in time. Stage project
In addition to the requirements of original vouchers, the filling of accounting vouchers shall also meet the following specific requirements:
1. Fill in the date.
2. Fill in the number.
3. Fill in the abstract.
4. Fill in the accounting subjects. Accounting subjects must be filled in according to the full name stipulated in the current unified accounting system, and shall not be simplified, and shall not be replaced by subject numbers or foreign letters, and the loan relationship and amount of accounting subjects shall be correctly determined according to the economic business content.
5. Fill in the amount.
6. Fill in the number of attachments.
7. Signature or seal. All personnel related to bookkeeping, including accounting supervisor, auditor, bookkeeper and bill maker, should sign the bookkeeping voucher, and the cashier should sign the receipt and payment voucher.
8. Fill in the bookkeeping symbols. After registering the account book according to the verified accounting voucher, the bookkeeper should indicate the accounting document number (tick "√" or indicate the page number of the account page) in the "Accounting" column of the accounting voucher, indicating that the account has been kept, so as to avoid duplication and omission.
1. Accounting voucher audit
Accounting vouchers must be audited before they can be accounted for. The contents of the audit are mainly:
(1) Whether the original vouchers are attached to the accounting vouchers, and whether the quantity, economic content, amount and total of the attached original vouchers are consistent with the accounting vouchers.
(2) Whether the economic business is normal, whether the names and amounts of borrowed and lent accounts are correct, whether the corresponding relationship between accounts is clear, whether the account names used conform to the provisions of the accounting system, and whether the amount calculation is correct.
(3) whether the relevant items in the accounting vouchers are complete and whether the relevant personnel sign or seal them.
(4) Units that implement computerized accounting should carefully examine the mechanism accounting vouchers to ensure the correct use of accounting subjects and accurate figures. Printed institutional accounting vouchers shall be stamped with the seal or signature of the creator, auditor, bookkeeper, person in charge of accounting institution and accounting supervisor.
If errors are found in the audit, the reasons should be immediately found out, or re-audit or correction by crossing the line, and the reviser will stamp the correction place to show his responsibility. In the audit of accounting vouchers, if errors are found, the reasons must be found out and corrected in time according to the prescribed methods. Only audited accounting vouchers can be used for accounting.
(3) Register
Accounting personnel shall register accounting books according to the audited accounting vouchers. The basic requirements for registering account books are:
1. When registering accounting books, you should record the date, number, business content summary, amount and other relevant information of accounting vouchers in the accounts item by item, so as to ensure accurate figures, clear summaries, timely registration and neat handwriting.
2. After the registration is completed, you should sign or seal the accounting voucher, and indicate the symbol that has been posted, indicating that it has been accounted for.
3. The text and graphics written on the account book should have a proper spacing on the grid of the account page, instead of filling the grid, which should generally account for 1/2 of the grid spacing.
4 registration books should be written in blue-black ink or carbon ink, and ballpoint pens (except bank carbon books) or pencils are not allowed.
(4) Reconciliation and settlement
1. Reconciliation
Reconciliation includes the reconciliation of account books and vouchers, account books and account books, and account books and the actual amount of property and materials. Because the contents of reconciliation are different, the methods of reconciliation are also different. The general methods and contents of reconciliation are as follows:
(1) account certificate verification. Account-voucher reconciliation refers to the reconciliation of account records with accounting vouchers and original vouchers, which is a prerequisite for the consistency of accounts, accounts and accounts.
(2) Check the accounts. Account reconciliation refers to the consistency of relevant figures among various account books. ① The total ending balance of each account of general ledger assets shall be equal to the total ending balance of each account of liabilities and owners' equity, and shall be checked at least once in each summary period.
② Check each account in the general ledger with the detailed accounts under its jurisdiction at least once in each summary period. After the reconciliation is consistent, you should tick "√" in the reconciliation symbol column, indicating that the account book has been checked.
③ The accounts between the general ledger and subsidiary ledger of the accounting department, the business accounts, cards and custody accounts of the business and warehousing departments, the property and business working capital (reserve fund) of relevant functional departments, and the accounts of escrow and memorandum books, including the quantity and amount of receipt, payment and deposit, shall be checked at least once a month.
(3) Check the accounts. Account reconciliation includes account-to-account reconciliation. check
Closing means that on the basis of registering all economic and business events in the current period in the account book, the account book records of the current period are summarized in accordance with the prescribed method, the total amount and balance of the current period are settled, and the balance is carried forward to the next period or transferred to a new account.
Closing can be divided into monthly closing, quarterly closing and annual closing. In order to correctly reflect the economic and business matters that have been recorded in the account books in a certain period of time and summarize the relevant economic and business activities and accounting, all units must close their accounts at the end of the accounting period, and they cannot close their accounts in advance in order to catch up with the preparation of financial and accounting reports, let alone prepare financial and accounting reports before closing.
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