2000-word model essay on accounting practice report (1) Practice refers to that every college graduate has a period of experience, who has achieved society in practice and gained knowledge in practice; Internship is a test of every college graduate's professional knowledge, which not only broadens their horizons, but also increases their knowledge, laying a solid foundation for the future society and stepping onto a new work ladder.
First, the purpose of internship
Accounting is an accounting method to measure, record, calculate, analyze, check, predict, make decisions and supervise the economic quantity of accounting for the purpose of economic benefits, and it is an integral part of its own economic management activities. Accounting is a highly applied subject, and the new economic management is a means of economic management and economic benefits. Economic management is inseparable from accounting. The more the economy develops, the more accounting work there will be.
In view of this, after five years of professional study and life, I have studied accounting principles, intermediate financial accounting, advanced financial accounting, management accounting, cost accounting and accounting theory. It can be said that I am familiar with accounting and have studied the basic professional knowledge, theory, method and structural system of accounting, but it seems to be just an armchair strategist. Since accounting theory knowledge can only be empty talk. Therefore, under the firm belief that "practice is the only criterion for testing truth", the theoretical knowledge learned from books can be truly realized by applying it to accounting practice. I am a student majoring in accounting. In XX, I had the honor to participate in the professional internship for nearly a month.
Second, the internship situation
IKEA Door Industry Company is a small and medium-sized industrial enterprise, engaged in the sales and installation of brand security doors. We also independently produce rolling gates. The company takes customers first, honesty as the foundation, quality as the foundation, wins the favor of customers with the greatest needs of users, and seeks the sustainable development of enterprises with high-quality and efficient services. The company pays attention to workflow and process specification. Measurement, design, production, construction, four processes, workshop scheduling, team management, quality inspection, customer acceptance four systems, carefully build brands, and serve users wholeheartedly.
The company is a small-scale taxpayer with one cashier, one accountant and one accountant in charge. I have been working as an intern in our company since XX, which was brought by accountant Wang.
Third, the main process of internship
Anyone who has done accounting simulation practice knows that after filling in the voucher, the accounting procedure is completed. Although bookkeeping looks a bit like what all primary school students can do, it is difficult to be patient and meticulous when repeating such a large workload. If you make a mistake, use a brush or an eraser. Unlike in school, if you make a mistake, you can scrape it off with a blade. In the company, every accounting system needs it.
All the accounts are recorded and then settled. Every account page should be settled once a month. The so-called monthly statement means that the most troublesome expenses and taxes during the settlement period are all pressed by the computer. If you are not careful, you will make mistakes and have to review them two or three times. At first, I thought it was easy to work out the formula according to the computer, but I was careless and miscalculated. Fortunately, accountant Wang taught me to write data in pencil first, otherwise I really didn't know that the account book had been altered.
After summarizing the whole process from bill making to bookkeeping, it is necessary to summarize what manual bookkeeping is about with book knowledge. Accountant Wang must patiently explain to me the style of each bank draft and how to use it when filling it out. It will be more handy to learn after knowing it.
Besides the job of accounting, I will learn from the cashier when I have time. When people mention the cashier, they think it's a bank. Actually, running a bank is just a cashier's job. When chatting with the cashier, I learned that it is easy to run a bank. Besides being familiar with how to deal with banks, 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 the cashier will go to the bank every one or two days, which is very relaxed. It's a long way to go, and it's enough to toss and turn. In addition to managing the bank teller, I also manage the daily cash warehouse, keep and use the daily cash, write checks and operate the tax control machine. Speaking of tax control machines, it should be computerized to promote accounting computerization in recent years. The tax control machine prints vouchers, and the amount and tax amount are divided into two columns, which should be sorted together on the original vouchers. In fact, its operation is not difficult, as long as you know a little about the operation of office software, it is very easy. But the principle should be completely simple. So I talked to the cashier about the use of the tax control machine in my spare time. After learning the operation, I will not be at a loss when I go to work in the future. I didn't mention the new machine in the textbook I learned at school. It seems that internship is really necessary!
Fourth, the work summary
(1) Accountants should have professional quality, professional ethics and professionalism in their work. The core organization of accounting modern enterprise management should have quality requirements for its employees.
Intellectually speaking, accounting is a very professional job. Only by studying hard can employees keep up with the pace of enterprise development, enrich themselves with the latest accounting standards, tax rules and legal knowledge, and solve key problems in the economy. Only by mastering the work content, judging the development direction of the enterprise, making financial plans for the production and circulation of the enterprise, and creating more wealth for the enterprise and society.
In terms of moral quality, the particularity of accounting work makes it easy to get close to those who have property. Accountants should grasp the scale of doing things, be themselves and resolutely refuse to obey the threats, temptations and instructions of others. Comrade Zhu Rongji once said, "Don't make false accounts". These four words represent his requirements and hopes for the whole accounting field. How to save moral deficiency and improve personal quality is a problem that every accountant should think hard about. Only the accountants' own moral quality can take every step of their career well, and the accounting profession can further develop and gain the advantages of market economy.
(2) Accountants should have rigorous work. Accounting is a very precise job, which requires accountants to carefully check every index, remember every tax law and use every formula. Accounting is an innovative work, and it depends on accurate figures to reflect problems. Be sensitive to numbers, solve problems and make up for loopholes.
(3) The interpersonal skills that an accountant should have. Accounting is the core of enterprise management. It is necessary to collect accounting information at lower levels, report accounting information at higher levels, sort out accounting information at home, and build good relations with the public abroad. That is, all personnel should pay attention to communication methods and good working relations when dealing with each other. Work mentality and psychological quality. Remember a word, things are three points higher, and being a man is three points lower.
(4) Newcomers who are about to work or just enter the society should also pay attention to the following points:
A has the determination to bear hardships, a peaceful mind and the spirit of not being ashamed to ask questions. Newcomers, the mentality is important, don't be too eager for quick success, others will see you if you do well, and of course you won't melt into the sand if you don't do well.
B See more, observe more, listen more, talk less, and learn more about other people's artistic language and ways of doing things.
In addition to hard work and sense of responsibility, C should be good at summing up his work frequently. Keep a work diary every day and make a work summary once a week. Mainly record, plan and summarize mistakes. The backbone of the work will never make the same mistake and work hard for a rainy day.
D is good at seizing opportunities. Leave things beyond your ability or scope of work to others, don't complain, and work hard. This may be a test of your ability, or an opportunity to show your ability to work.
E study. Don't just study accounting, but also study economics. The development of modern enterprises lies in internal management, but it also depends on external management. We should act in accordance with economic laws and legal provisions. An educator once said that when you forget all the knowledge you have learned, the essence of education is finally forgotten. Here I change "education" to "knowledge". The knowledge learned in the university may be eliminated, but the most advanced learning methods will always be the magic weapon of the latest knowledge.
This internship is short and the contact work is very shallow. I still learned a lot of knowledge and experience that I can't get from books. Internship, yes, the essence of accounting work, social aspects, can allow me to plan my career earlier, set my life and take a big step forward.
The accounting practice report of the internship of IKEA Door Industry Co., Ltd. is the experience of every college graduate, which makes the society practice and knowledge in practice; Internship is also a test of every college graduate's professional knowledge.
2000-word model essay on accounting practice report (II) The one-and-a-half-month internship ended. During this one-and-a-half-month internship, I learned a lot of knowledge that I couldn't learn in class and benefited a lot. Now I will make a summary of this internship.
For modern enterprises, accounting is an important management system, which serves the realization of enterprise goals. Therefore, it can be considered that realizing the business objectives of enterprises is the fundamental goal of enterprise accounting. With this goal in mind, I started a purposeful internship in an internship company. Before that, I studied Accounting Law, Accounting Standards for Business Enterprises and General Principles of Commercial Finance as transitional new industry accounting systems and financial systems, because these university charters are important measures in the process of accounting system reform in China.
In this internship, the main position is to write off some accounts, so the accounting of accounts receivable and payable in the main internship subjects also involves some other foreign investment subjects. During the internship, I participated in the financial accounting at the end of this enterprise, carefully studied the proper and standardized accounting procedures, really moved from textbooks to reality, returned to colorful real life from abstract theory, carefully understood the whole process of financial accounting and all links of accounting, carefully observed the whole audit and accounting process of some accounting, and mastered the application and scope of some accounting affairs. Follow the financial personnel to verify the accounting facts. Really understand and be familiar with China's public prosecution procedure and the role and function of the court, and at the same time cooperate with the company's financial personnel to do a good job in the investigation of account books and journal records, and do a good job in the binding and filing of account books. After 1 2 months' internship, I have an objective perceptual knowledge of what I have learned in school, which makes me fully understand the relationship between theory and practice. My internship mainly involves accounting business (corporate business), and other things I generally know are purchasing business, bill business and loan business. Accounting business The accounting of public business (mainly bill business) accounting department is mainly divided into three steps: bookkeeping, rechecking and cashier. The bill business mentioned here mainly refers to checks, including transfer checks and cash checks. To handle the cash check business, it is necessary to check whether the drawer's seal is consistent with the bank's reserved seal, either through the seal inspection of colleges and universities or through manual check; Then, check whether the amount of words and figures is consistent, whether the issue amount, issue date and payee elements have been altered, whether the check exceeds the time limit for presenting payment, whether the check is overdrawn, and whether the endorser's signature is consistent if there is endorsement. It is worth noting that amount in words can be rounded to the nearest yuan, but not to the nearest minute. For cash checks, the accounting bookkeeper checks them and then passes them on to the accounting checker. After the accounting reviewer confirms that it is correct, it will be passed to the cashier, who will stamp the cash payment, and the payee can receive the cash at the cashier's office (after the cashier and the payee check the accounts orally).
Through this internship, I have a deeper understanding of accounting work as follows:
I. About the accounting report:
The information disclosed in the accounting report should fully reflect the financial status, operating results and related information of the enterprise in a specific period to meet the needs of information users. The accounting information reported according to the current basic accounting standards system for enterprises can no longer meet the information requirements in the era of knowledge economy. (1) At present, the form of accounting report is single, and it is digitally reflected in tables, with few descriptions. (2) The measurement standard of current accounting report is based on historical value, but it does not fully reflect current value and future value; (3) The contents of this accounting report are based on historical cost and accrual basis, reflecting historical and present information, but lacking predictive, forward-looking and uncertain information. In addition, the report emphasizes the overall content, but the disclosure of some special contents is not sufficient; (4) The results of current accounting reports are mainly influenced by internal economic activities, and fail to fully reveal the influence of external environmental factors on enterprises; (5) The current accounting report is submitted on the premise of accounting by stages, and it is reported regularly, which has poor timeliness.
Second, the reform of accounting practice:
As an important part of national economic management, accounting management will play an increasingly important role in social and economic development. With the advent of the era of knowledge economy and the change of management mode, the focus of accounting work should gradually evolve from information processing to the analysis, judgment and application of knowledge and information, and the reform of accounting practice is imperative.
1, expanding the scope of accounting profession. In the era of knowledge economy, the basic point of accounting work is not only satisfied with the past information (computers can easily complete this task in a very short time), but also focuses on information control and future prediction. In addition to traditional enterprise accounting, financial management, business planning, financial control system design, investment decision-making and so on should all become important professional areas. Therefore, accounting practitioners should constantly broaden their horizons, extend and change the functions of accounting work, and give full play to the due role of accounting in the era of knowledge economy.
2. Continuously update the accounting knowledge system. In the era of knowledge economy, the organizational structure of enterprises will undergo great changes; Flexible working system based on work results will become a universal working hour system; Enterprises pay more and more attention to human resources and human investment, and employees also want to invest their intellectual property rights in enterprises; Enterprises will put more energy into the research and development of new products. In addition, the economic sectors are more closely linked, and the "tentacles" of economic operation also extend to other fields outside the economic sectors, such as politics, culture and environment. The emergence of green accounting and behavioral accounting in recent years is the clue of this trend. Therefore, accounting practitioners should adapt to social changes and constantly increase and update their knowledge.
3. Constantly popularize and deepen the application of information technology. In the era of knowledge economy, the collection, analysis and processing of financial information, fund raising, scheduling and investment, product design, processing and manufacturing must rely on perfect information technology to proceed smoothly. With the emergence of economic informatization, Internet Intranet has become a common tool for accountants, and the manual processing method has reached the time when it must be changed. With the popularization and deepening of the application of information technology in the accounting field and the acceleration of the updating of its own technology and knowledge, the requirements for the development of accounting profession and the knowledge structure of accounting personnel will be further improved.
Third, the reform of accounting education:
In the era of knowledge economy, "knowledge-based and intelligent" talents will be the main body, and the cultivation of talents comes from education. Education is the key to the development of knowledge economy, which can continuously produce and reproduce high-quality talents and cultivate a steady stream of reserve forces for economic development and scientific and technological progress. As far as accounting is concerned, the reform of accounting education is imperative. Accounting education should constantly change the concept of education to meet the needs of economic development in the era of knowledge economy.
1 and 2 1 accounting education in the century is quality education. In the era of knowledge economy, accounting education cultivates high-quality "generalists". Teachers not only impart professional knowledge, but more importantly, create a good learning and living atmosphere for students. In line with the principle of building a perfect knowledge structure and ability structure and broadening the knowledge background and ability foundation, let students learn to "be a man, do things and learn".
2.2 1 century accounting education is lifelong education. In the era of knowledge economy, school education is no longer a one-time education for students. Learning socialization and learning socialization are common forms of education. Lifelong education is the main goal of accounting education. As long as a person doesn't study for a month or two, he will fall behind, and accounting will continue to return to education. It is for this reason that "never too old to learn" needs to be properly interpreted.
Accounting education in 3.2 1 century is innovative education. In the era of knowledge economy, knowledge will innovate constantly, and "if you don't innovate, you will perish". As far as accounting education is concerned, on the one hand, the trained talents are required to have the ability of independent thinking, analysis and problem solving, self-awareness and evaluation. On the other hand, it requires accounting education to carry out continuous reforms in curriculum, teaching content, teaching methods and the construction of teachers.
Graduation practice is the most important practical link for students after completing all the courses in university. Through graduation practice, students can get in touch with enterprises more directly, further understand the reality of enterprises, fully and profoundly understand the actual operation process of enterprise accounting, and be familiar with and master the accounting operation law of enterprises under the conditions of market economy, especially the basic law of enterprise marketing work; Understand the problems existing in the business activities of enterprises and the difficult problems in the reform. By writing an internship report, students can learn to comprehensively use what they have learned, improve their ability to analyze and solve marketing problems of enterprises, and prepare for writing graduation (design) papers. During the one-and-a-half-month internship, I studied and studied some basic accounting situations and problems of enterprises in the internship unit, and now I make the above report. This internship is an important milestone in my college life, and its gains and significance can be seen. First of all, I can apply what I have learned to practical work. Theory and practice are inseparable. In practice, my knowledge has been consolidated and my teaching ability has been exercised. Secondly, this internship broadened my horizons, made me understand the current enterprise accounting, work and life, and further mastered the application of accounting entries, bookkeeping and accounting statements; In addition, I have made many friends and brothers. We communicate together and promote each other. Because I know that only by in-depth contact with them can you better understand the essence, experience and methods of accounting work. Lay a solid foundation for us to further move towards society in the future.
In this social practice, I have learned a lot and got rid of many problems. I know it is not easy to earn money, hard work and complicated society. After all, school is too simple. In order to adapt to the society, we should constantly learn, constantly improve ourselves and exercise ourselves in practice, so as to be invincible in the fierce competition!
2000-word model essay on accounting practice report (III) I. Purpose and significance of practice
In order to effectively combine classroom knowledge with practice, deepen the understanding of theoretical knowledge and master the financial processing flow and production management methods of enterprises, from February to March this year, I was lucky enough to come to Zhanjiang XXX Feed Co., Ltd. for a one-month accounting internship, and learned a lot of knowledge beyond books, fully understood the professional functional departments of enterprises, broadened my horizons and enhanced my understanding of the financial management system of enterprises. The following are my thoughts on my internship in Zhanjiang XXX feed co., ltd.
Second, the company background
Zhanjiang XXX Aquatic Feed Co., Ltd. is a pilot unit of modern enterprise system for high-tech enterprises and private technology enterprises in Guangdong Province. It has formed more than 20 varieties in four series, namely Penaeus monodon, Penaeus vannamei, Macrobrachium rosenbergii beverage and seawater puffed feed, and is one of the three major shrimp feed production bases in China. The company was rated as aaa credit enterprise of Guangdong Branch of Agricultural Bank of China, outstanding private enterprise in Zhanjiang City, leading agricultural enterprise in Zhanjiang City, and credit-oriented enterprise. The trademark of Yihai is a famous trademark in Guangdong Province. The company takes honesty as the foundation and strives for the famous brand of aquatic feed in China as its purpose. The company has a perfect management command system and flexible management mechanism, introduced the most advanced aquatic feed production equipment and automatic control system in the world, and has a group of middle and senior scientific research and management talents.
Third, the internship content
In the first week, I only gradually learned about the use of financial software and the process of accounting treatment, and made some simple accounting vouchers. The company uses golden disc financial software, which is not strange when it first came into contact with it. Because I have learned it in class before, I have a preliminary understanding of this software. As long as the relevant information is input according to the data, the interface in the "Golden Disc" is very clear, and you won't feel that you can't start. From the establishment of accounts, the preparation of accounting vouchers to bookkeeping, the preparation of accounting statements and the closing of accounts are all completed through financial software.
Because the company has ready-made account sets, in order to be more familiar with the process of establishing account sets, I try to rebuild a simple virtual account set in my spare time. Accounting process: accounting item setting → currency setting → account setting → SOB option setting → initializing data → enabling SOB. When setting the employee category, the default category is "Do not participate in payroll accounting", and I forgot to define the employee category for a while. Therefore, there are no employees in the work of wage processing such as importing wages and exporting payroll. After listening to Li's explanation, I realized that I must define the employee category. This is to divide employees according to the nature of wages and expenses in wage accounting, so as to distribute wages and expenses, and the category of employees is also the basis of wage distribution. Accountant Li also told me that in addition to paying attention to the setting of basic information, the establishment, modification, deletion and backup of enterprise account sets, the setting of operators, the division of roles and the distribution of authority, etc. The following points must be paid attention to when establishing accounts:
1, the enterprise type must choose the industry. If you choose business, the post-test can't be carried out, and often you have to rebuild the account set if you choose the wrong one.
2. The classification code must be set according to the requirements, which directly affects the coding level of the corresponding content and the bit length of each flavor code in the basic information. If it is wrong, it is very likely to re-establish the account set. In the process of "opening balance entry", there are some discrepancies in the number of words, and the trial calculation is always unbalanced, so it takes some time. This makes me more cautious. In addition, it should be noted that "customer contact" does not belong to "A/R system" but belongs to "A/P system". Due to my negligence, I forgot to control the "payment payable" under the "supplier contract". Later, when the opening balance was entered, the borrowing direction was wrong, and the problem was discovered with Li's help. After learning the formal and standardized business accounting process, I can really go from textbooks to reality, understand the whole process of business accounting in detail, and master the operation of Kingdee financial software skillfully. I always thought that as an excellent accountant, it should be possible to follow the leader as long as the accounting theory knowledge is solid and powerful and certain skills are mastered.
After a week of practice, I found that accounting actually pays more attention to practical operation and practicality. Without operation and practice, everything else is zero! Without operation and practice, theory can only become an empty shell. The main task of accounting is to make accounts. When I first arrived in the accounting department, I first looked at the accounting vouchers they had made in the past and the original vouchers attached to them, and learned to be familiar with the company's consistent accounting practices. I am not too unfamiliar with accounting vouchers, because I have studied accounting simulation experiments and manual simulation of accounting vouchers in school before, but in practice, I found that I can master accounting vouchers completely easily without relying on memory and theories learned in school. Because it is easy for us to ignore the cornerstone of the accounting cycle-accounting entries. An accounting entry is a record indicating the name and amount of accounts that should be borrowed and lent in an economic business. Before each economic transaction is entered into the account, it is necessary to determine the name and amount of the account involved and the account to be borrowed and lent according to the content of the economic transaction and using the bookkeeping rules of the debit and credit bookkeeping method. Because accounting entries are not familiar enough, I am a little at a loss when trying to make bills. In addition to asking Li more about accounting knowledge, I have to work overtime to make up lessons at night. First of all, I carefully read through the accounting business that the company uses more every day, make notes, and take a look with me when I have time. Although there are many accounting entries to learn from books, some bank drafts, bills of exchange and invoices in practical work can only be truly understood through practice. At this time, I was more impressed by accounting practice. In addition, Li accountant also asked me to sort all the documents by month and day, sort out the documents of each business and bind them with thumbtacks to prepare for the preparation of accounting vouchers. After a week's internship, I began to learn to prepare accounting vouchers after reviewing the original vouchers. In the audit of accounting vouchers, we must pay attention to the following three points: (1) Compliance audit: This requires auditors to carefully examine whether the recorded economic business is legal and legal, reject fraudulent, altered or illegal vouchers, and report them to the relevant personnel at higher levels for handling.
(2) Integrity audit: check whether the content of the original voucher is complete. Incomplete information and procedures shall be returned to the handling personnel for completing the formalities before acceptance.
(3) Technical review: it mainly reviews whether the original vouchers and their project abstracts and figures are filled in correctly, whether the quantity, unit price, amount and total are filled in correctly, and whether the figures are consistent with the figures. If there is any difference, it should be returned to the handling personnel for correction. According to the above essential elements of the original vouchers, I carefully checked the original vouchers and started to enter the accounting voucher entry interface of Kingdee accounting software. I first entered a concise and clear summary according to this transaction, and then I selected the accounting subjects according to the accounting entries, and entered the amount in the loan of the corresponding accounting subjects. Finally, after checking the accuracy of each element, I pressed Save, printed out the accounting voucher, and nailed it with the corresponding original voucher. It was slow at first, and I found some wrong vouchers when I checked the vouchers. But after a few days of contact, the speed and accuracy have improved a lot. Through more than a week's accounting voucher preparation, I have a deeper and more comprehensive understanding of various accounting subjects, which has played a great role in the combination of book knowledge and practice. In addition to preparing accounting vouchers, you should also be familiar with the style, filling method and use of each original voucher, including some common operations of financial software such as accounting, printing account books and voucher inquiry. After roughly understanding the whole process from document preparation to bookkeeping, it is necessary to summarize what manual bookkeeping is about with book knowledge. All the accounts have been accounted for, and the next step is to reconcile the accounts. Reconciliation is generally divided into three steps: the first step is to check the accounts; Second, verify the accounts; Third, verify the accounts. The checkout is made at the end of each accounting period, so we have monthly, quarterly and annual accounts. In addition, every account page should be closed once when checking out, which means the so-called monthly statement. The most troublesome thing is the handling fee and taxes during the settlement period. It's hard to press the computer. If you are not careful, you will make mistakes. You have to review it two or three times. So I suggest you write the data in pencil first, and then fill it in with a black signature pen after making sure it is correct.
? As an accountant, it is inevitable to be bored with boring accounts and figures all day, and even make more mistakes when posting. As the saying goes, the more wrong, the more annoying. In fact, as long as you do it with your heart, it will be fun. Liang Qichao put it well: "Any occupation is interesting. As long as you are willing to continue, interest will naturally arise. " As long as you love what I do, you will naturally become my love. The cashier is also part of the internship. When it comes to cashiers, you naturally think of cash and banks. The cashier's main job is to manage the bank. Running a bank is not an easy task. In addition to being familiar with how to deal with banks in every business, we should also have the spirit of hard work. In the hot winter, it is windy and rainy, and the cashier has to go to the bank every one or two days, which is very hard. Usually, the cashier business is complicated, and cash, checks and receipts should be kept. A successful cashier must avoid carelessness, carelessness and impatience. Doing anything is the same, it needs perseverance, care and perseverance!