In a blink of an eye, the meaningful internship life is over, and your vision must be broadened. You need to go back and carefully analyze and summarize this internship experience. Is it impossible to write without a clue? The following is a summary essay (5 selected essays) of my personal internship in an accounting firm for your reference, hoping to help friends in need.
Summary of my personal practice in an accounting firm 1 I have always been interested in accounting and auditing. Although I didn't come from a regular school, I learned the basic knowledge of accounting in my spare time. Although I have never been exposed to auditing, I really have a deep understanding during my one-month internship. In this short period of more than one month, I have been taught a lot of things that are not limited to books. Although I was at a loss at first, I felt powerless. But I am very grateful to the firm for giving me such a platform for growth, and I also thank my colleagues and leaders for their help and concern.
On the first day of internship in the firm, I followed my colleagues to a newly established company to file tax returns for the new company. Go to the bank to handle ets first, and then go to the national tax and local tax to find a special administrator to submit information, handle tax control, invoices, tax returns and other matters. It is common to go to the tax bureau to do finance. When dealing with special administrators and tax bureau staff, be modest and try to affirm each other's words. Even if you disagree with the other person's point of view, or feel that this is not the case, you should reply in neutral language, and then you need to find other ways of communication.
At first, I didn't have any knowledge and concepts about auditing, so I learned everything from the basics, posted invoices, read vouchers and tried to write entries. Working in an accounting firm is an audit working paper. This is my first time to contact these things. Although I have studied accounting, I am not a professional. So many things are unfamiliar to me, and I was at a loss at first. I hardly know how to look at them. With the help of my colleagues, I am still familiar with them and know their uses, classifications, basic contents, formats and functions.
Although these papers are only a few simple pages, they contain many complicated contents and need a serious working attitude. I have mastered the basic points of spot-checking vouchers, and know that the main purpose of spot-checking vouchers is to see the authenticity of events. I will conduct targeted spot checks on the detailed vouchers of some large-value and special trading behaviors of various enterprises and entities, and clearly understand the ins and outs of the funds of the enterprises through spot checks, and judge the authenticity of the events by looking at the attachments of the vouchers.
After mastering the basic points of spot-checking vouchers, I began to try to spot-check vouchers for a special project of an enterprise. It seems simple, but in fact it needs to be careful. At the beginning, there will inevitably be some small problems or things I don't understand, but through the teaching and experience accumulation of my colleagues, I gradually get used to it, so I know that I must ask what I don't understand, and don't be afraid to avoid it, otherwise the problems will only accumulate.
Bookkeeping is the most basic thing for an accountant to master. Through the knowledge accumulated at ordinary times and Chen Heng's teaching, I can straighten out the borrowing direction and bookkeeping basis of various subjects, and further consolidate the knowledge points through actual bookkeeping. In this working environment of learning and practicing, it will be more helpful to my work, because it will make it easier for me to learn every knowledge point and learn it faster.
Summing up a month's internship, I learned a lot about accounting and auditing, and found that there are actually many things to learn. I will continue to work hard and hope to do better and better in auditing, solve problems through independent thinking and complete related work through group cooperation.
Due to the new working environment in the firm, I am somewhat short of personnel. Many times, they are unfamiliar with the task or their professional knowledge is not up to standard. Many people will help me in a friendly way and explain to me patiently. I cherish this opportunity to get along. In the office, people sometimes tell jokes to relieve boring days. The office is full of laughter. This kind of colleague friendship is very precious, and I cherish it very much. In the future, I will study hard, improve my own shortcomings and integrate into the big family of Xinyue Certified Public Accountants.
Summary of personal internship in accounting firm 2 Through this internship in accounting firm, I learned a lot of things before graduation, many things that are not in textbooks but must be possessed after work.
Understand the main responsibilities and organizational structure of the firm, learn some necessary office things, understand the recent accounting policies and regulations, and gradually become familiar with the audit business process and key steps.
Being aware of the importance of external audit responsibility As an accounting firm, a sound financial system is essential from the perspective of social development and enterprise survival, and as an accounting firm, it shoulders the heavy responsibility of external audit. As the staff of the firm, they must have good personal qualities, as well as good professional ability and physical fitness, in order to adapt to and be competent for this important work.
At the same time, as an intern in a firm, I saw a lot of account books during the audit process, and I also realized my work as an accountant in an enterprise or unit. In fact, accounting pays more attention to its practical operation and practicality. Each transaction should be recorded in accounting vouchers, subsidiary ledger, journal, three-column ledger, multi-column ledger, general ledger and other accounts that may be related according to its original vouchers, which is one of them.
Every accounting transaction is well-founded, and it is logical to register one by one in chronological order. This is the second. In the practice of accounting, it is not allowed to arbitrarily increase the correction of wrong accounts and missed accounts, and it is not allowed to resort to deceit. Every procedure and step can be based on the accounting system, which embodies the standardization of accounting. For 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 and ending balance, and fill in the account summary table and trial balance table; Finally, it is registered in the general ledger, and after the cost is carried forward, the balance sheet, income statement, income statement and other annual reports are filled out according to the total of the general ledger. This is the general sequence and basic flow of accounting operation.
In addition, financial audit itself is a complicated work. Faced with so many boring accounts and figures, people often feel bored and bored, so that there are many mistakes and omissions, and the more mistakes, the more annoying they are. You must adjust your mentality. As long as you do it with your heart, you will find that the more you do it, the more fun you feel, and the more you invest.
In this internship, I also deeply realized that we should learn to get along with others and learn to communicate with others. Only in this way can we have good interpersonal relationships and successfully complete our work in a pleasant atmosphere. Be polite, modest, tolerant, caring, helpful and understanding to colleagues. Learn to be serious about your work. At school, you only know to play with your classmates after class, laughing and laughing loudly. You can't do this after work, because the company is a place to work, and teachers absolutely don't allow such things to happen. You must not be careless in your work, otherwise you will make mistakes and bring losses to the company, especially in a firm that is extremely sensitive to data.
Then, I realized that I could never study hard like my colleagues here. Learn to be open-minded, because open-minded consultation can really learn something, and open-minded consultation can make faster progress. You should learn from experienced seniors and their working attitudes and principles, so that you can avoid many detours.
For this internship, there are also shortcomings: first, the internship time is not long enough, 20 days is not enough to have a complete understanding of all the business of the firm, and the audit business is superficial, and more business types are not exposed; Second, the participants in the audit are relatively simple businesses, such as trade associations, and there are no large and medium-sized enterprises with complex businesses; Third, I forget the content of textbook learning, so that I often don't know how to solve it in practice. For the above problems, we need to improve and solve them in the future internship or work process.
Summary of Personal Internship in Accounting Firm 3 On July 30th this year, I went to Zhanjiang xx Certified Public Accountants as an intern. During this month's internship, my main task is to assist all the staff of the firm, including printing, copying, faxing, auditing, reconciliation, statistical data, writing working papers, letters and certificates, bankruptcy liquidation, writing capital verification reports, approval forms, etc. In the last two weeks, I also made a draft of the internal examination and approval procedures of enterprises.
During this period of time, I personally experienced the life of a certified public accountant, not only familiar with the audit business, but also saw a lot of contents of corporate accounting practice, which made a great leap in theory and practice. Through this internship, I have a deeper understanding of the accounting system, the basic theory, basic knowledge and basic skills I have learned, and I have been in contact with the society and combined with practice to exercise and improve my ability to integrate theory with practice. My ability to analyze and solve problems and my ability to work in society have also been improved.
First of all, I am new here.
This is my first internship. On the first day of internship in the company, I was inevitably worried and confused: I didn't know what to do and how to complete the task given 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 Pan briefly introduced me to the company and took me to the conference room, where I met several other interns of Zhanjiang Normal University. 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.
I worked as an intern in the firm for two days, and there was no specific work assignment for two days. I'm depressed. Shouldn't internships be like this? After thinking for a long time, I finally found the problem. Director Pan asked us interns to stay in the conference room and wait for the task. A group of interns stayed in the conference room all day doing nothing. You are not an employee of the firm, and those on-the-job employees will not give you tasks to complete. If you want to learn something, you must take the initiative to go out of the meeting room and humbly ask those employees what we can do.
From that day on, I formed the habit of saying "good morning" with a smile every morning when I saw them. This is my sincere greeting. I think there are often some subtle things that are easily overlooked by us, such as a gentle greeting, which expresses respect and concern for colleagues and friends and makes others feel valued and concerned. I often go out of the meeting room and ask them some questions that I don't understand and ask them what I can do to help.
In just a few days, I mingled with the staff in the office and communicated well with them. I think my sincerity won their trust. They regard me as a friend and are willing to guide me and assign me tasks. For example, copying, printing and faxing some documents, although these things are simple, I am also very happy. After all, through these simple tasks, I learned to use photocopiers, printers and fax machines.
Second, the first appearance
It was Saturday, and we worked overtime that day. This is my first field trip. Zhanjiang Automobile Industry and Trade Company filed for bankruptcy, and our business needs bankruptcy audit and liquidation. The company was founded in the 1960s and went bankrupt due to poor management. Our main task today is to go to that company, sort out the books of the past ten years and take them back to the office for audit. This company has nine branches, and we need to sort out the books and vouchers of each branch every year.
We formally audited Zhanjiang Automobile Industry and Trade Corporation, which is divided into nine units: automobile sales company, imported auto parts company, automobile sales center, Xiashan company, Chikan company, original supply and marketing company, auto parts company and new supply and marketing company. Another intern and I are in charge of auditing car sales companies.
Let's first sort out the account books and accounting vouchers of the automobile sales company, find out the information vouchers and their balance sheets in the last year, and check whether the data on the balance sheet are consistent with the data on the account books and sub-ledgers. After our check, it is found that the balance sheet amount of this company is inconsistent with the general ledger amount, and the general ledger amount is inconsistent with the subsidiary ledger amount, which can be said to be inconsistent with the accounts. Therefore, we compiled the balance sheet according to the general ledger, subsidiary ledger and related accounting vouchers.
The work in the next few days is to write the approval form. I am responsible for the examination and approval of monetary funds, inventories, other current liabilities, long-term loans, paid-in capital and unpaid taxes. When I was not familiar with it at first, I looked through all kinds of information provided by customers, including vouchers, general ledger, subsidiary ledger, fixed assets list and so on. And then I began to engage in the spot check of vouchers. First of all, the accountant writes down the contents to be spot-checked and the project voucher number. Our interns are only responsible for finding out whether the vouchers are consistent, especially those involving large expenditure items, depreciation items and tax items. Voucher spot check is an important link in the audit process, and many problems are found and exposed during the withdrawal process.
After we gradually became familiar with the principles and methods of spot-checking vouchers, we independently completed the spot-checking work, decided the spot-checking items, and signed the audit spot-checking opinions. In this process, we will encounter some problems, such as inconsistent voucher numbers and incomplete original vouchers. After the confirmation and guidance of accountants, we wrote down our opinions and suggestions. In the process of completing this work, although it is not difficult to obtain evidence, it is cumbersome to find and compare, and the responsibility is great, which gives me a deeper understanding. Because the business we are in contact with is relatively simple and there is no particularly complicated review process, after completing the manuscript, we participate in the process of compiling and checking the balance sheet and the balance sheet, and compare all the data with the statements provided by customers after comprehensive unification.
When we have done all this work, we will start to merge the balance sheets of various branches and write a special audit report on bankruptcy. After adjustment according to the relevant provisions of the accounting system, the assets and liabilities of the company as of the end of this year.
During the internship, there were no problems related to tax declaration. If so, you should be able to learn a lot of knowledge. After all, there were not many charges involved in the role simulation experiment of accounting post before. In the company, taxation is a key issue of accounting. During my internship, I still learned a lot of social knowledge. We should thank the practice instructor, cashier and accountant for their care and help, and the practice instructor for his careful teaching and patient explanation. Problems and suggestions found: In this practice of combining accounting theory with practice, we really learned a lot of knowledge outside books, which gave us a summary of the accounting study in the past two and a half years, and of course we also found many problems.
Cashier, a seemingly simple job, can't be competent if you are not careful. The cashier's job is not difficult, but some steps must be followed. Sometimes the cashier omits several steps to save trouble, which is also very common at work. See if it will affect the responsibility sharing and whether the business is handled smoothly. If not, it can improve efficiency. If so, it needs to be done step by step.
Following the accounting convention, it should be pointed out that the employees of the firm also represent the image of the firm, and they are people-oriented. In addition to doing your own job, you should also handle the relationship between colleagues and create a tense and warm working environment, so that you will be happier and more efficient.
It should also leave a good impression on interns and outsiders, which should be very beneficial to the smooth development of the firm. We haven't stepped into the society yet, and many things, especially those at work, have not been handled in detail. We don't know whether we can do it well or finish the task successfully. This requires us to know ourselves and ourselves and get to know each other better. Some work can be directly said that I can do it well, but when we are not very confident in our work, we should objectively measure ourselves to see if we can finish it. We should not exaggerate our abilities and bury ourselves. To sum up, this internship has achieved the expected goal. A lot of accounting professional knowledge is combined with social knowledge, which not only consolidates professional knowledge, but also learns social knowledge, which is very helpful for our recent employment.
Through this internship, I have a deep understanding of cashier, accountant and other positions. I found that there are loopholes in professional knowledge, and many basic knowledge are not clear, so I need to review and study again. Have a practical understanding of the patience and carefulness that accountants need, and also need to adjust their impetuous mentality, clear their thinking, have a correct understanding and evaluation of themselves, know what kind of work they are suitable for, and understand the direction they need to work hard. Learned that communication between people requires certain skills. This internship laid the foundation for us to enter the society and pointed out the direction for us to find a job.
Five years of personal practice in an accounting firm has passed quickly, and four years of college career will be over in a blink of an eye. With the end of the senior study task, the graduation practice of the school will follow with the arrival of the cold winter! In undergraduate education, graduation practice is an important practical teaching link, which is very important for improving and cultivating college students' social adaptability and working ability. In today's society, employers tend to have talents with certain work experience and let them take up their posts as soon as possible. However, in this diversified and globalized society, the competition is so fierce that it is obviously difficult for a person who only knows theory and only talks on paper to gain a foothold, let alone have a good personal development prospect. Therefore, in order to expand my knowledge, contact and communicate with the society, understand the society, increase my capital, integrate myself into the society quickly after graduation, adapt to the changes in the domestic and international economic situation, and deal with various problems in my life and work, I have to put myself in a real working environment, not only to complete the teaching requirements of the school, but more importantly, not to be a bookworm, because the university is not only completely knowledgeable.
Graduation practice is different from previous professional practice, because professional practice must do work related to your major, and all branches of the school will arrange several suitable companies for students to choose in advance, but this internship is their own grasp, and what kind of company to work for is their own decision, so compared with the last internship, the scope and flexibility of this choice are much larger.
Before the winter vacation came, the school held many job fairs. Although I majored in information management, I have transferred to accounting because of my own preferences. So I didn't attend the job fair suitable for my major, but took part in some accounting-related work. What impressed me most was the job fair of Lixin Certified Public Accountants, which provided auditors, tax agents, appraisers, consulting assistants and consultants.
Lixin Certified Public Accountants was founded in 1927 by China accounting master Dr. Pan Xulun, and it is one of the earliest, most influential and largest accounting firms in China. After years of struggle and efforts, Lixin has built a comprehensive service system such as "audit, evaluation, taxation, management consulting, project cost and accounting services", and accumulated the most complete professional qualifications, including the pcaob qualification certification in the United States and the qualification of being the first H-share enterprise in XX. Lixin has achieved a leading position in China in terms of business scale, practice quality, technical standards and social image, and has become a leader in the CPA industry. In XX, Lixin joined the bdo international accounting firm group and became the fifth largest international accounting firm in the world, in order to realize the internationalization strategy of Lixin, an excellent national brand. "Persist in determination, keep fit and treat others" is the principle that Lixin has always adhered to. Independence, impartiality and objectivity are the principles that Lixin has always adhered to. Lixin abides by professional ethics and attaches importance to the quality of practice, aiming to develop into the most internationally competitive national brand firm in China.
It is precisely because of this brand effect that my classmates and I pay special attention to it. It's a decent thing to think of working in such a big office. So this company has become the center for our like-minded students to find jobs. According to its recruitment process, we first submit our resumes online. After the company screened the resume, we informed the candidates by email, asking them to download and print the admission ticket to take the exam within the specified time. Because I got the accounting qualification certificate and the first four courses of acca at school, I have great expectations for myself. After repeated heartbeats, we finally passed the interview and entered the internship stage of the recruitment process. The position is audit assistant.
After the final exam, we were told to pack our bags and go on a business trip at any time, because we always listen to others on business trips, and we don't know what it's like to go on a business trip. Whether it's bitter or not, it's not easy, and a series of questions fill our brains. Generally speaking, a business trip is as fresh and happy to me as a child wearing new clothes. I look forward to that day every day like a girl who is going to get married. Finally, the company gave us an exact time, 65438+10.4. That morning, my classmates and I got up early, packed our things and went to the company. After filling in our personal information in the administrative office, the director took us to his office, and then assigned each teacher to follow. As a result, I was lucky enough to be sent to my hometown-Kaiyang on business. One of my classmates went to Shuicheng and the other to Jinsha. In this way, the three of us were separated.
;