Monday, July 26th
On the first day of my internship in the company, I was inevitably worried and confused. Although it's not my first internship, it's my first time working in a firm, so I don't know what to do, and I don't know how to complete the task entrusted to you by others. I followed the manager of the company into the office and saw some strange faces. I greeted them with a smile.
Director Sun briefly introduced me to the company and took me to the conference room, where I met several other interns. Through half a day's inquiry, I know that the main business of this firm is concentrated in the first half of the year, and there is little business in the second half. These interns usually have no jobs, but just read books on accounting and auditing in the conference room.
Maybe it's because I'm a little introverted I always feel uncomfortable doing nothing in the company, and sometimes I comfort myself that it is a blessing. Occasionally chatting with colleagues around me, I suddenly feel that people here are very easy to get close to, perhaps because we are similar in age.
Because of my strong request, I am mainly responsible for following Master Zhang (note meeting) and learning the knowledge of auditing! I am very happy and excited, looking forward to tomorrow!
Tuesday, July 27th
My work didn't enter so quickly today. Because I am unfamiliar, the master first asked me to look through all kinds of information provided by customers, including vouchers, general ledger, subsidiary ledger, fixed assets list and so on. At first, I felt bored. It's all data I lost patience when I watched it, and began to scribble. Maybe the master learned about it and deliberately reminded me not to underestimate this work, which is a necessary basic work for auditing!
It seems that I am bent on eating a big fat man and have no mind to spend on so-called trivial things that I despise, but I am careless. It is this kind of thing that has laid the groundwork for my later work! I have a concept in my mind that I will spot-check the vouchers tomorrow, which is also the key to the whole audit work. So I calmed down and observed patiently. At the same time, I began to ask the master if there was anything I didn't understand. After a whole day's study, I learned a lot that I couldn't learn in class before. The difference between theory and practice is not imagined, but made! The arrangement of each work link has its significance and cannot be ignored!
Wednesday, July 28th
I am full of energy today. When I got the voucher, I came into contact with a large number of accounting vouchers and original vouchers. The teacher began to write down the contents and project voucher numbers that need to be spot-checked. I'm only responsible for finding out whether the vouchers are consistent. Spot-checking vouchers is a very important procedure in the audit process, and many problems are discovered and exposed when extracting vouchers (please collect the model website wWW, HAOWOrd, coM). After I gradually became familiar with the principles and methods of spot-checking vouchers, I independently completed the spot-checking work, decided the spot-checking items, and signed the audit opinions. In this process, I will encounter some problems, such as the inconsistent voucher number and the incomplete original voucher. After the teacher confirmed the guidance, I wrote down my own views and suggestions. In the process of completing this work, although it is not difficult to obtain evidence, I have a deep understanding of the cumbersome and responsible comparison.
Today's work has further improved my understanding of accounting. Excel is also used in the work process! When compiling tables, I gradually mastered some skills and operated faster and faster. No wonder some people say that excel has improved a lot after working in the office for one month!
I have learned a lot, and the feeling of being enriched by knowledge is really practical! I hope tomorrow's work can go smoothly!
Thursday, July 29th
After reading the working papers and spot checks two days before the internship, the college began to arrange for me to assist the accountant in some audit work. At present, I mainly audit in the office. In the process of participating in the audit for the first time today, I came into contact with a large number of different types of enterprise account books, vouchers and statements, which enabled me to combine accounting knowledge with enterprise accounting practice and improve my knowledge structure. The accounts of many enterprises are varied, which is far from the comprehensive and formal accounts learned in textbooks. Only after contacting accounting practice did I find that there was such a big gap between the original book and the actual operation. Although I was caught off guard at first, it was difficult to deal with it, but with the patience of the master and my humble inquiry, I broke through the difficulties one by one and my knowledge was gradually increasing. I am also more confident in my professional knowledge, enough to cope with the accounts of many small and medium-sized enterprises.
I have learned a lot from the original ignorance, which makes me more convinced that as long as I am willing to spend time, there will be no insurmountable difficulties, at least in my study!
Tomorrow, I will follow the masters to audit the enterprise. What would that be like? A little worried! !
Friday, July 30th
I went out to the field today, and when I arrived, I learned the basic situation of the audited company, which is a well-known enterprise in Changzhou.
The group, named xxxx, is mainly engaged in the production and sales of steel pipes. Recently, they are preparing some basic work for listing. Our audit is also an important preparation for their listing. Master Zhang gave me a little training later, and then I started to work formally. This time, the focus is on obtaining relevant information, taking stock of relevant assets and checking vouchers. Put some forms that can be improved back to the company and fill them out. Such a day's work is so substantial that I have a clearer understanding of audit thinking.
Among them, I also encountered many difficulties. There are still many things I can't do, as always. I can't help but bite the bullet and do it I believe I will learn it slowly, so I will ask Master Zhang if I don't understand anything. Hehe, I wonder if the master thinks I'm bored.
I know that what I am exposed to at present is simple things, because my ability and knowledge are limited after all, but I have also learned a lot. I am really satisfied. Having such knowledge will only help my future study and work, won't it?
Saturday July 365438 +0
Work always seems to be full of novelty to me. Although the internship is coming to an end, I cherish it because it is short. Today, I mainly help to review the audit report of accounting statements. The review mainly includes checking the text, statements and notes of the report, which seems relatively easy, but I think this work is very challenging. When you find a problem, try to find the reason and then modify it. The process is always full of sense of accomplishment. And in this process, I have a deeper and more intuitive understanding of the cross-checking relationship between statements and statements and comments. Some common problems mainly include: the column "Among them" in the report is incomplete or incorrect; The provision for bad debts is inconsistent with the accounting policy, or the provision for bad debts made by a specific confirmation method is not fully disclosed; The supplementary information of cash flow statement in the note is incorrectly filled in. Especially the supplementary information of the cash flow statement, it is usually very busy after problems appear. Enterprises are unwilling to admit mistakes or re-compile, and recently they are learning to compile cash flow statements with a colleague!
I will end my internship tomorrow, and I am a little reluctant to part with Master Zhang, my strengths and this learning place.
Sunday, August 6th 1
Today's work is very easy, and it will be over soon. I'm packing my things, saying goodbye to my colleagues and thanking my host. Although this week's education time is very short, my growth is remarkable and I have benefited a lot!
This week has passed quickly. I am busy but happy every day. I deeply understand the particularity of accounting major, and I will.
Accounting is a practical and operational discipline. If you don't practice and just use some theoretical things in books to do accounting, your work will be very unsuitable, so that unexpected mistakes will appear in your work. This shows how important the practicality of accounting is. Only by combining theory with practice can we truly understand the true meaning of accounting and play its role!
Finally leaving, goodbye to my firm and lovely colleague. A lot of disappointment, because they not only taught me business knowledge, but also taught me a lot of truth about being a man. But think about it, there are many opportunities to study in the future. As long as you cherish the opportunity, it will take care of you!