Collection of Summary Essays on College Students' Personal Finance Practice
Practice is the only criterion for testing truth. Watch, _ week's training will come to a successful conclusion in these two days. For our accounting students, this is a challenging but passionate process!
_ days of training is completed in the process of our enrichment and struggle. I remember when I first started training, I was so busy, so tired and even at a loss. I could only rely on the guidance and help of my teacher. Through these days' accounting training, I deeply realized the principles of objectivity, substance over form, relevance, consistency, comparability, timeliness, clarity, accrual basis, proportion, historical cost, dividing income into capital expenditure, prudence, importance, the importance of accounting work in the daily operation of enterprises and the strict requirements of accounting work for our accounting practitioners. Let me master the basic process of bookkeeping, exercise my hands-on operation potential, let me deeply appreciate the fun inside, and more importantly, find my own shortcomings. It enables me to master a complete business cycle of accounting operation comprehensively and systematically, that is, from the establishment of accounts at the beginning, the filling and review of original vouchers and bookkeeping vouchers, the registration and checking of account books, the correction of wrong accounts, the application of accounting treatment procedures to the preparation of accounting statements, thus forming a complete enterprise accounting. Also let me know what I have learned in the past year, which makes me more interested in this major.
As the saying goes, "If you want to add a fire to your career, you have to add an extra bundle of materials". 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 it can solve the problem at present, it still wastes 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 assistance among the students. 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. This is also crucial in future work or life.
_ Last week's training was over, and I 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 exercise opportunities, especially accounting majors. After all, accountants live by experience. 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. Society doesn't want a useless person, so we need to change from a student to a worker faster.
Summary of college students' personal financial management practice II
The week-long financial management training is over, and this week's practice has made me deeply feel the great difference between theory and practice. I thought I had learned the course of financial management well, but when I simulated it in a real working environment, I felt powerless. A lot of data, business and analysis are completely unexpected. Although some can be solved with the theoretical knowledge learned, in many cases it is not as simple and smooth as imagined. The whole training includes the following parts:
1. Financial analysis report.
In the financial analysis report, it includes three aspects: horizontal analysis, vertical analysis and financial efficiency index analysis. Horizontal analysis is to analyze the historical data of statements for two consecutive years, compare the horizontal data, and analyze the changes of enterprise management through the difference amount and difference rate. Vertical analysis is to analyze the historical data of statements for two consecutive years, see the influence of each project on total assets through vertical relative indicators, and then compare the differences of data in two years to get the differences and trends of enterprise operating conditions. Financial efficiency index, through the analysis of the solvency, operating ability, profitability and growth ability of the enterprise for two years, obtains the ability of all aspects of the enterprise. Although there are some misunderstandings in these indicators, we can also learn a lot about the actual situation of the enterprise to a certain extent.
2. Budget statement.
Budget statement is a part of overall budget management. According to the empirical data (sales volume, unit price), the total sales volume is calculated first, and the first estimated scheme is obtained. Then, with the idea of sales and fixed production, throw out the inventory, calculate the production quantity and the quantity to be purchased, and get the expense schedule; Then calculate the estimated direct labor, estimated manufacturing cost, estimated sales and management cost in turn, so as to fill in the cash budget table. Through the above work, we can calculate the expected balance sheet and income statement.
3. Fund raising management.
According to the requirements of experimental data, we can fill in the repayment schedule according to the estimated loan and repayment amount and time of the enterprise: the total demand for funds MINUS the profit retention and depreciation (non-cash cost) needs external financing, just like an enterprise borrowing from a bank.
4. Investment financial feasibility analysis report.
The report assumes that an enterprise will invest in a new production line in the next five years and gain profits from production and operation. Similarly, we use the idea of fixed production by sales to estimate the cash income estimate table according to the sales volume, then estimate the direct materials, direct labor, manufacturing expenses, sales and management expenses, and then get the cash flow estimate table. Finally, according to the above data, we can calculate the net present value, profit index, internal rate of return, payback period and other financial indicators. Then through the data of these financial indicators, analyze whether this investment is feasible.
In my opinion, the first part must accurately grasp the whole trend from the overall situation, and finally find out the factors that lead to the change through careful analysis layer by layer. If the company's liabilities at the end of the period increase by _% compared with the beginning of the period, it is mainly due to the increase in current liabilities, which is due to the substantial increase in short-term loans. Only in this way can we make targeted improvements. Besides, I found that I am not proficient in the basic methods and skills of enterprise financial statement analysis. Like Dupont's analysis, the improved Dupont's analysis is not clear, so in the process of doing it, I feel very vague and not completely sure about the numbers. The second part is not difficult. The most important thing is care and patience. Although there is a lot of repetitive work in financial management, there is no room for carelessness, because a small mistake will also cause huge financial losses.
Through this internship, we are not only familiar with the knowledge and problems involved in financial management, but also master how to use modern computer-aided tools to analyze and calculate the problems encountered, laying a good foundation for practical work. While achieving practical results, I also found some shortcomings in my internship. Summarized the following points: Although I only participated in the internship for a short week, I learned a lot of knowledge that I couldn't learn in class and benefited a lot. In financial management, it is far from enough to learn knowledge only from books, and work experience is extremely important. All kinds of questions in the actual work process can't be answered by books. It needs flexible application ability to apply what you have learned. It can be said that learning without practice is very narrow and is not conducive to financial management.
Secondly, as a future person, we should have a rigorous work attitude. Financial management is a very delicate work, which requires accurate accounting of every index, remembering every tax law and using every formula correctly. Furthermore, we should have a hard-working spirit, a peaceful attitude and a positive attitude to deal with daily problems in interpersonal communication.
Finally, thank the school for giving us this internship opportunity.
Summary of college students' personal financial management practice III
The internship time passed like this. In retrospect, I also have many feelings. The following is my experience in this internship.
I. Management of fees, costs and customer contact
1. standardizes the accounting management of low-value consumables, comprehensively establishes a ledger of low-value consumables, and comprehensively tracks the purchase and receipt of low-value consumables, so as to facilitate enterprises to fully understand the distribution of these low-value consumables and strengthen management.
2. Standardize the layout of financial account books of commercial companies, and set up corresponding account books according to the characteristics of commercial companies. By assisting the accounting of customers and warehouse modules in the accounts, Boko software can fully play its role and reflect financial data timely and effectively to meet the needs of future management.
3. On the basis of the financial system of the Group, the management of product cost in China was standardized, the classification of costs and expenses was clarified, and the subjects were rearranged. In order to strengthen the project management, the actual cost items are classified and calculated to truly reflect the current cost. Provide reference for performance management.
Second, the basic work of accounting
1. Earnestly implement the Accounting Law, further strengthen the guidance of basic financial work, standardize the preparation of accounting vouchers, strictly review the rationality of original vouchers, and strengthen the management of accounting files.
2. According to the instructions of the group, the accounting computerization of Huapin Company was put on record, which made the financial work meet the requirements of the Ministry of Finance and more standardized, and made efforts to continuously improve the quality of financial work.
3. Prepare all kinds of financial statements required by the company and the group company within the specified time, and declare all taxes in time.
Three. Financial accounting and management
1. According to the company's requirements, register and analyze the commercial real estate chartered by commercial companies, supervise and audit various incomes, and formulate corresponding financial systems. Unified accounting caliber, in daily work, timely communication, close contact, pay attention to put forward some guiding opinions on their own work, and established a good cooperative relationship with the group's branches and financial management departments.
2. As a grass-roots manager, I fully realize that I am not only a manager, but also an executor and a window to the financial management department of the group. If you want to do a good job in finance, you need to be responsible for specific work and business besides being familiar with business. First of all, you should set an example, so as to ensure that everyone can take the initiative to undertake the work under the current situation.
3. Correctly calculate all taxes and personal income tax, pay taxes in full and on time, actively cooperate with the new tax declaration requirements of the tax authorities, find and correct problems in violation of tax laws and regulations in time, maintain communication and contact with the tax authorities, and obtain their support and guidance.
4. In addition to the intense work, strengthen the team building of the finance department and build a team with comprehensive business and high work enthusiasm. As a manager of financial work at the grass-roots level, pay attention to giving play to the subjective initiative and work enthusiasm of other employees in the finance department. Improve the overall quality of the team and establish a new image of pioneering, innovative, pragmatic and efficient departments.
A new job means a new starting point, new opportunities and new challenges. I am determined to make persistent efforts and go up a storey still higher. In the days to come, we will March into refined financial management, which requires "ensuring the smooth flow of liquidity", "ensuring investment efficiency" and "optimizing financial management means", which is enough to make the company's financial management meticulous. We should take "details" as the starting point, be meticulous, and establish a set of corresponding cost collection for each specific business of each position and department. And extend the tentacles of financial management to all business areas of the company. By exercising the function of financial supervision, we can expand the functions of financial management and service, realize the "zero" dead angle of financial management and tap the potential value of financial activities. Although refined financial management is an extremely complicated matter, in fact, it is said that "the world's difficult things begin with ease, and the world's major events begin with detail."
Summary and Essays on College Students' Personal Finance Practice (4)
The two-week accounting training is over, which is my second training since I went to college. At that time, I was only exposed to accounting knowledge for a few months, and I was at a loss in the face of unfamiliar training tasks. After a year's study of accounting knowledge, I am no longer confused when more complicated accounts are placed in front of me. I understood the basic procedures and processes, and soon arranged my daily plan. In the process of orderly accounting treatment, we will naturally encounter a lot of trouble. Sometimes we scratch our heads and can't find a solution. Sometimes we think that after careful calculation, the result is full of mistakes. When the operation encounters difficulties, it has been said that "accounting is not good", but calm down and continue to look for results. The more you encounter difficulties, the more you must persist. I think this is also a basic condition that an accountant should have.
The purpose of accounting training is to cultivate students' practical potential, make students master the basic procedures and methods of enterprise accounting systematically and comprehensively, strengthen students' understanding of basic accounting theories, and organically combine accounting theoretical knowledge with accounting practice.
In class, the theoretical basis is always considered simple and easy to remember, but in practice, it seems that we have really become an armchair strategist. I have a superficial understanding of what I get on paper, but I know nothing about it. On this day, our small accounting training also verified this point. The purpose of training is to get rid of the results of learning books by rote, so it is not easy to be ingenious when you get the message, and it is not easy to make books that meet the requirements.
Summarizing the whole accounting process really made me gain a lot and feel countless. First of all, when we get all kinds of information, we must know the basic situation of this enterprise and establish the opening balance of various accounts according to the training steps and requirements. Compared with the latter items, this is a very simple job. After I finished, I began to fill in all kinds of vouchers. I think this is a very important step, because the following steps will calculate various accounts according to the vouchers. With a little memory and a little experience from the last training, I did it seriously. Writing accounting entries is a headache. If you make a wrong entry, you will make mistakes again and again, and trouble will follow. Dealing with those bills sometimes looks like a gobbledygook, and I have never seen it with my own eyes, let alone analyzing and accounting. It seems that we should pay more attention to all kinds of bills in life in the future. Sometimes accounting entries are written incorrectly, which will affect the progress of work. At this time, I feel that the usual foundation should be firmly grasped so as not to stumble in practical work. The three vouchers of transfer, payment and collection have been clearly used after the last training and should not be filled in incorrectly. I am relieved that I have completed the combination of the voucher and the original voucher, but more mental activities will come. All kinds of numbers are spinning around in my head, adding constantly. Looking at the longer and bigger numbers, I missed a series of readings like a digital spell, and I don't know if it is right or wrong. But no matter how big or long the number is, as long as you calculate patiently and don't blink, you can reduce the occurrence of mistakes.
When posting the subject summary, I encountered a problem. I don't know how to fill in "assets" and "liabilities and owners' equity", and I don't know where to put some profit and loss subjects such as "non-operating expenses". But if you think about it carefully, according to "assets+expenses = liabilities+owners' equity+income", since "management expenses" are placed in "assets", then "non-operating expenses" are of course allocated by category. At first, the actual work is not done mechanically, but by thinking and analyzing. Perhaps after repeated thinking, we have to go through several twists and turns like going over mountains and mountains, but in the end, such a destination is our camp to show our joy.
I call the calculation and registration process of accounting processing a software process, and the final binding process a hardware process. In the process of making software, I solved all kinds of problems caused by my carelessness and poor foundation. Details and important issues range from unfamiliar to familiar, from boring to focused. Every time I see the same result, my heart is full of a little sense of accomplishment. The next step is the hardware technology. A beautiful result definitely needs high-quality packaging to be perfect. But it is more important to make information available, which can reduce the time to find information, so the cover is also very important. The appearance should be both beautiful and practical, convenient and fast waiting for us.
Looking at my efforts in the past two weeks, the heavy stone in my heart fell to the ground. The premise of avoiding being in a hurry in practice is to lay a good theoretical foundation. Looking at the self-made ledger, you will find many loopholes and imperfections, but every mistake today is the basis for breaking through perfection tomorrow. At present, I am only a beginner who has just been in contact with accounting for one and a half years. From accounting foundation to financial accounting, my knowledge is constantly upgrading, and my practical operation has been honed twice. Accounting work is a complicated and patient work, and it is also a process of testing personal knowledge accumulation and thinking, so a small step accumulated on this day is an indispensable factor for future practice. Only by continuous practice can we serve more practice, so I look forward to the next practical experience and add some confidence and color to my future work.
Collection of Summary Essays on College Students' Personal Finance Practice
First, the purpose of internship
Accounting is a very practical subject. After three and a half years of professional study, under the premise of mastering some basic accounting knowledge, in order to further consolidate theoretical knowledge and organically combine theory with practice, according to the plan requirements of the school, I conducted a one-month internship in _ _ _ _ _ _ _ _ _ _ _ _ _ _.
Practice is an important part of teaching and the main way of practice teaching. During this month, through my own personal practice and hard study, with the guidance and help of my colleagues, I have a certain understanding of the company's general situation and financial institutions, a preliminary understanding of the company's financial management and internal systems, and a certain degree of proficiency in the company's financial cost accounting business. During my internship in the finance department, I learned a lot of valuable experience and knowledge in conversations with other accountants. Through this internship, I have an understanding of accounting practice and laid a good foundation for smooth work in the future.
Second, the internship location: Wuxi City
Three. Internship time: from _ _ _ _ to _ _ _ _ 20.
Third, the internship company profile:
The company is located on the bank of Taihu Lake with beautiful scenery and pleasant climate, with superior geographical position and convenient land and water transportation, which can directly reach the traffic arteries such as Shanghai-Nanjing Expressway, Beijing-Hangzhou Grand Canal, 3 12 National Road and beijing-shanghai railway. The company is a professional sales company mainly engaged in chemical raw materials, electroplating materials, chemical reagents, non-ferrous metals, adhesives, hardware and building materials and other products.
Founded in 1997, with the tenet of "quality first, customer first, sincere cooperation and creating the future together", with the entrepreneurial spirit of all colleagues in the company and the full support of customers and friends all over the country, the company has gradually developed and become a well-known chemical product supplier in Wuxi.
In operation, the company always follows the working principle that reliable quality is the foundation of Khyron's development and excellent service is the source of Khyron's growth, and wholeheartedly provides customers with high quality and low price, complete varieties of chemical products and reliable professional and technical consulting services; At the same time, adhering to the style of unity, hard work, pragmatism and innovation, we are constantly involved in high-tech fields, expanding domestic and foreign markets and striving for new development.
Fourth, the internship content
There are not many people in the company's finance department, one is the financial supervisor and the other is the cashier. The person in charge of my internship is the company's chief financial officer, surnamed Wang. According to my internship time, Director Wang is responsible for arranging the specific time for me to work in Khyron Materials Company. At the beginning of my internship, I deeply understood the internal control system of Khyron Company.
(1). Internal system (accounting system)
The specific internal control of the accounting department of Wuxi Khyron Materials Co., Ltd. has the following principles:
1, define the division of responsibilities and handling procedures of various economic businesses. Under normal circumstances, the whole process of handling each economic business, or in some important links of the whole process, is stipulated that two or more departments and two or more staff are responsible for the division of labor, which plays a role of mutual restraint.
If a purchase sum is remitted, the purchasing manager is required to fill in the payment form, and the supply planner (or the person in charge of the supply department) will review whether the amount and content of the payment form and the payee are in line with the contract and plan, and the accountant will review the payment form and check the purchase budget, and then prepare the payment voucher. Finally, the cashier should handle the remittance settlement with the complete payment voucher (the cashier should issue the remittance settlement voucher and the accountant should also review it), and four people should be responsible for it.
However, the reimbursement of purchase remittance requires the purchasing agent to fill in the bill, the delivery personnel to pick up the goods, the warehouse keeper to check the quantity, the inspector to check the quality, the accountant to check the invoices, bills and acceptance vouchers, and to prepare the transfer vouchers for reimbursement.
2. Clarify the division of labor between asset recording and custody. The purpose of regulating the mutual restriction between the personnel in charge of money, things and accounts is to protect the safety and integrity of assets. For example, the cashier may not be responsible for auditing, keeping accounting files and registering income, expenses, claims and debts; There must be two people in charge of issuing and sealing the bank draft; The detailed account of warehouse materials shall be audited by designated personnel or kept by another bookkeeper. In addition, the double-check system of cash receipt and payment, the double-scale system of material receipt and delivery, and the double-point system are also internal control systems to prevent errors and fraud.
3, clearly defined to ensure the integrity and correctness of accounting vouchers and accounting records. Require the relevant handling personnel to sign or seal the voucher as the basis for transaction execution and clear responsibility, and stipulate various self-made original vouchers in terms of format, number of copies, number, transfer procedure, use of each copy, signature of relevant leaders and managers, etc.
4. Clearly stipulate the establishment of property inspection system. In order to ensure the safety and integrity of property and materials, in addition to requiring the material keeper to collect and pay for each item of materials, perpetual inventory system is generally adopted to check the inventory accounts, and a system of local inventory and comprehensive inventory of property and materials is also stipulated to ensure that the accounts are consistent with the materials or to deal with errors in time. Another example is to ask the cashier to check the cash on hand before work every day and report any mistakes in time. In addition, the accounting supervisor should always check the cashier's work, and regularly or irregularly check the management of cash on hand and the vault.
5, clearly define the operating authority and control method of computer financial management system. Mainly in strict accordance with the design requirements of computerized accounting system, staffing, improve the internal control system of data entry, modification and audit, and ensure that the processing flow of system design does not go out of shape. Multi-level security measures are set up to identify the operator's authority by checking the user's password and prevent users from querying data that should not be known by users. The allocation of operation authority (classification) should be managed by the chief financial officer in a unified way, so as to realize mutual control and clarify their respective responsibilities.
(2) Specific practical work
During the internship, I mainly learned about the use of financial software and the accounting process being used by the company, and made some simple accounting vouchers. The company uses Jinsheng financial software to complete accounting vouchers, bookkeeping, preparation of accounting statements and closing accounts. I have carefully studied the formal and standardized corporate accounting process, really walked from the textbook to the reality, carefully understood the whole process of corporate accounting work, and mastered the operation of Jinsheng financial software.
During my internship, I tried to put the theoretical knowledge I learned in school into practice and try to combine theory with practice. During the internship, I will observe the work discipline, not be late or leave early, and earnestly complete the work assigned by the leaders. Besides doing all the work arranged by Director Wang, we should also learn from the cashier. When people mention the cashier, they think it's a bank.
In fact, running a bank is only one of the important tasks of a cashier. I learned from chatting with the cashier that it is not easy to run a bank. In addition to being familiar with how to deal with banks in every business, I also have the spirit of suffering. Think about cold winter or hot summer, who doesn't want to stay comfortably in the office, but it's not easy for the cashier to go to the bank every one or two days. Moreover, the cashier's business is complicated, so you need to be very careful to keep cash, checks and receipts. For me who is careless, learning is also very necessary.
(c) Inventory valuation problems found during the internship.
Inventory valuation is an important content of inventory management, and the choice of inventory valuation method is also an important basis for formulating enterprise accounting policies. Choosing different inventory valuation methods will lead to different reported profits and inventory valuation, which will affect the tax burden and cash flow of enterprises.