Practice experience of accounting major: 600 words-two and a half months of practice life, in general, unforgettable. The first real internship in an accounting firm can be said to be a place with high requirements for professional knowledge, and I am just a self-taught cpa accounting and tax law student. I try to catch up with the office as soon as possible.
When I first applied to this institute, I was very nervous when handing in my resume. I even remembered Director Yang's qq number three times. Because it was recommended by the teacher, I still care. I hope it won't embarrass the teacher. However, director Yang is very kind, like a kind old man of animation, which makes me feel more secure and successfully submitted my resume.
Before I officially started my internship on xx, xx, I barely passed the general interview in xx. First, I was busy looking for a lot of information about corporate income tax. When I was looking for accounting information of foreign trade companies, I called several classmates and learned a little, but there was no result I wanted. Later, I just wrote something with my own thinking and got through it.
During the whole internship, we can sum it up in a simple sentence: I was lucky to see how a new tax agency was established. In the whole process, Mr. Gao is really a super admirable leader. From a professional perspective, his knowledge structure is quite strong. I calculated that if I worked hard for five years, it would not be as good as his1/5; From the depth of the industry, he touched the key areas of the whole industry, which really made me see that it was not easy to get along in one field. The most important thing is that he deals with people: a very easy-going person, not stuffy at all. Thinking of the conference at the end of the year, he is playing games like a child, hehe. Every time I see Manager Gao, I feel really small, like an ant meeting an elephant. Unfortunately, I'm not a regular employee, so I have little chance to meet him. I really want him to plan my career. Next time, if I really have the opportunity to work in the institute, I hope I can do better under the leadership of General Manager Gao.
The 600-word xx week in the second semester is the time for our accounting practice class. This is my first training class, and I stepped into the training classroom with fresh and nervous feelings.
In the first training class, the teacher prepared for us and told us that as an accountant, you need not only care, but also patience. Then he told us about the contents of the textbook, analyzed every business in the book, and looked at the 48 businesses that happened in the book, and was at a loss. Later, combined with "Basic Accounting", I gradually understood. After the teacher analyzed the contents of the book for us last class, we began to write accounting entries, accounting entries, T forms and trial balances. Draw and fill out a series of forms by yourself. Vouchers will be filled in soon.
It has been two weeks since I finished my last job. This week, we began to learn about registration vouchers and posting. When we went to the training classroom, the teacher gave us a brief explanation on how to fill it out, and then it was our turn to do it ourselves. Facing the accounting supplies on my desk, I'm a little at a loss. I didn't dare to write for a long time for fear of making a wrong step. Later, under the patient guidance of the instructor, I began to fill in one by one. Two weeks passed quickly, and after filling out the voucher, it will be bound.
The next step is to register the books. After reading all kinds of books prepared by our teacher, I was blindsided. One reason is that I am not familiar with it. Although the teacher told us how to fill it out, I couldn't hear what the teacher said because I was the queen mother. Fortunately, I have a good classmate in my class. With their help, I finally know how to fill in the account. The second is to look at all kinds of accounts and see that those tedious tasks are about to be completed by one person, and I am a little anxious. It is really urgent to register different account books one by one according to the vouchers, such as general ledger, subsidiary ledger, three-column ledger and multi-column ledger. Looking at such a thick stack of vouchers ... My heart is gray.
The painful part is yet to come, especially when writing the amount. If you make a mistake, you should correct it with a red pen, and then with a blue pen or a black pen. Because of my carelessness, I found that basically every account was modified after I registered. It looks spectacular! I really admire myself. This not only tests our patience, but also requires our care. In addition, I think when doing these accounts, we should first distinguish which businesses should be listed on which books. If you are not careful, an account page will be scrapped. Finally, when checking out, it is really a big deal to calculate each type of results one by one and add and subtract a lot of numbers!
After these tasks are completed, the balance sheet and income statement are finally filled out.
This accounting training has taught us how to apply knowledge in practice and consolidate knowledge. And this is another test of professional knowledge, which can combine the knowledge in our textbooks with practical application. If I just copy knowledge from books mechanically, talk on paper and apply these theoretical things to practice, then I think I will be at a loss and know nothing. I feel that I have mastered some basic accounting theory knowledge, which can only be empty talk in practice.
After several weeks of training, I deeply realized that as an accountant, I need a care, a patience and a sense of responsibility. I always thought that the training course should be quite easy, but after training for a period of time, I found that I couldn't simply say that I was tired or bored, and the accounting requirements were very high, so I couldn't tolerate any carelessness. You can correct mistakes when you do your homework, but if you make mistakes when you do your accounts, it will be very troublesome to correct them. One mistake may lead to the next mistake, so carefulness in accounting work is particularly important. From making accounting entries to registering vouchers. Then we register the account books, and then we do a series of work, such as closing accounts, auditing accounts, preparing reports, binding and so on. Only after experiencing ups and downs can we really understand what accounting is. It turns out that accounting work is not as simple and leisurely as imagined. I heard a long time ago that "it takes experience to find the taste". Through this training course, I really understand what accounting is, and let me have the most basic understanding of accounting. Let me realize that accounting is not only a profession, but also an interpretation of the value of life, because accounting is: carefulness+patience+responsibility.
Practical experience in accounting major 600 words 3 1. Practice time
Xx，xx，xx-xx，xx，xx。
Second, the internship location
Xx company
Third, the internship content
Initial contact with accounting work and industrial and commercial registration work. Familiar with accounting workflow. Learn how to file tax returns, pay taxes, open foreign exchange accounts in banks, apply for foreign exchange licenses, issue VAT invoices, purchase invoices and tax control machines, classify original vouchers and fill in simple vouchers. Simple understanding of accounting computerization.
On xx, xx, 20xx, I formally stood in front of the general manager of xx Company with a brand-new look and started my internship for xx months. In the telephone interview the day before, I performed very well and expressed fluently, stating my school, flight, professional name, internship purpose and some achievements I made during my stay at school. So when I had a second face-to-face interview with the general manager, I was not nervous at all. On the contrary, I believe that my humble and sincere attitude will definitely leave a good impression on the general manager. Sure enough, the general manager successfully agreed to my internship request and said to me, "In our company, you will certainly learn a lot and work hard!" In a short sentence, I was still at a loss about the actual work and was greatly encouraged.
First day of internship, a little stiff. After all, the first time I sat in an air-conditioned office, I saw that others were busy coming in and out, so I had to stay aside and couldn't get in touch at all, wondering when I could fit in. Although I know that interns should take the initiative to find a job and have a vision, it seems that everyone does not regard me as an intern who urgently needs to learn. Everyone is busy with his work. This situation made me a little embarrassed, and I immediately felt discouraged. Can I only sit here until the end of my internship? Does everyone believe in the phrase "teaching little starving people"? However, when I think that the current internship situation of college students seems to be like this, I immediately begin to calm my mood and tell myself not to waste your time. I looked up some information on the Internet at home before, and found it helpful for my internship.
After a while, the general manager brought me two books about company registration, and told me that because of economic reasons, a large part of the company's income comes from industrial and commercial registration, so every employee should register besides accounting. It's the beginning of the month, and most of the accounting work is concentrated at the end of the month, so my task now is to understand the registration work first and memorize all the steps skillfully. In the next few days, I have been studying hard about industrial and commercial registration. As soon as I have time, I will sort out those two thick books, go home and check the economic laws I have learned before, and I will not stop reciting them on the bus to and from work. The rest of the time is to help colleagues copy, receive faxes, pay taxes and pay fees in the bank. These jobs sound simple, but they are all new to me. I regard every job as an opportunity to exercise myself and finish everything seriously. I go to work early every day, making tea, pouring water, mopping the floor and cleaning the table. I do everything in order, because I want everyone's approval.
The work of registration is actually not difficult, but it is more complicated and detailed. In a few days, I can fluently answer the quick question and answer that the general manager asked me during lunch break. Of course, there are also ambiguous answers. The general manager told me that the problems in my work must not be sloppy, and I must never say "should" or "possible", but knowing means knowing, and not knowing means not knowing, otherwise ambiguous answers may bring huge losses to customers. After listening to these words, I am ashamed. I remember my attitude towards learning was always so-so and I didn't know anything. I think as long as I pass the exam, I will basically master this course. Actually, I'm far from it. What you have learned can only be graded at work.
After a few days, I gradually became familiar with all aspects of the company's business, and I also got to know and communicate with my colleagues. My seriousness and eagerness to learn have finally been recognized by everyone. The general manager began to give me a new job and went to other places to file tax returns. Although the time spent on the road is much longer than the time spent indoors, and I shuttle through the local tax offices of various countries in the hot sun and sunshine every day, I still work happily. After all, I have gained a lot of experience: how to communicate with the staff of the tax bureau when encountering problems, and how to complete the first contact work independently. Of course, these experiences are not only my own, but also the guidance of my predecessors. With their help, I can finish all kinds of work more smoothly and confidently. Among them, the one that impressed me the most was that I went to the national tax office in xx District three times a morning to distribute the money when I was issuing VAT invoices on behalf of me. That time, a special VAT invoice was issued for a small-scale VAT taxpayer. Although I have studied the value-added tax in detail in the tax law class before, and I know the difference between it and the tax rate, I was still dizzy when I got the application form from the IRS. Looking at the invoice with a watch, I can't even tell the buyer from the seller. Sales units should also forget the unit price excluding tax, and even the tax rate is not clear. I was so anxious that it would be a shame to go back and ask them if I couldn't fill it out. I asked questions alone in the hall with an envelope. The staff of the tax bureau had a bad attitude and pushed me around, but they didn't get an answer in the end. Maybe my question is too naive. No way, I found a corner to sit down, took a bunch of tables and got up calmly. I carefully read these forms over and over again, recalled several knowledge points in my mind, and then linked them with the contents to be filled in these forms. Finally, I filled it out again and again. Hand in the completed form, and my heart fell to the ground when I saw the staff's face turn from cloudy to sunny, and there was a red stamp on it.
The real trouble came the next day. I went to the tax office to get the VAT invoice, paid the handling fee, and put it in my bag without looking. When I arrived at the company, I handed the invoice to the supervisor, who immediately said, no, the number is wrong. I'm confused when I hear it. How could the supervisor see the wrong number at once, and I didn't notice it at all? I figured it out and filled it out. The supervisor said that the original sales amount was xx yuan, but now it is xx yuan, which is short of money. Take it back and let him open it, otherwise we can't do the accounts. Yes, every penny. But how can you find this penny? Is it because the tax bureau dialed the wrong number? I returned to the tax office with a feeling of curiosity and depression, which made the tax officials re-enter, even saying that it was a number typed by a calculator and there was no way to change it. I got angry at once. How can this be true? Computers are also programs designed by people. How to explain it when you go back? But what's the use of complaining? I have to go back and ask my colleagues for help.
At that time, I was only depressed. Back to the company, my colleague xx took a look at it for me and said that the digital error may be caused by the different calculation process. Only a few decimal places are reserved for the unit price, and a few decimal places can be reserved for the special VAT invoice. This is the first time I have heard of it. With the method of xx, I checked the figures, then returned to the tax office again, and finally issued a special VAT card accurately. The general manager didn't criticize my mistake, but told me that I must be careful in my work, and I should also talk about methods in my work and learn to deal with things that others can't handle. This incident inspired me deeply. I wrote in my work diary that in the future, I should not only be careful, but also be careful. I shouldn't work to finish my work. I should look at my work from a higher angle and think of the problems that will arise in advance. Later, the work has been very smooth. Whether it is a bank, tax bureau or foreign exchange bureau, I have gradually mastered the skills of dealing with people, matured a lot, and I don't look like a newcomer.
Near the end of the month, the company's agency bookkeeping business began to get busy. The general manager told me that the finance company will contact different types of enterprises, such as foreign-funded enterprises, high-tech enterprises, double soft enterprises and so on. Although I can't do real work, I will learn a lot. I finally got a chance to see the real accounting practice. Whenever I have time, I hang out with an old accountant and seize the opportunity to ask her for help, so I have the opportunity to do it myself. At first, I helped nail the coupons. This job is not difficult, but if it is beautifully arranged, it will take some effort. Every time I nail a voucher, I will turn over the contents of the voucher and ask them if they don't understand what I have learned before. They won't tell me everything, but I will read the old books when I go home, which not only consolidates the old knowledge but also learns new knowledge. Because I have to commute for nearly an hour every day, in order not to waste so much precious time, I put a copy of xx Accounting Practice in my bag every day and read books as soon as I get on the bus. After a period of time, I really grew up a lot. In fact, it is not difficult to fill in accounting vouchers. It is difficult to distinguish which original vouchers are various invoices. I don't know anyone except bus tickets, such as printed invoices, handwritten invoices, business, catering, not to mention checks and bank notes. I don't even know how to return the invoice with the gift on it. Imagine that we usually study the problem of text description and then write entries, which is very different from the actual work. Everyone is very busy, doing a few accounts a day, and no one has time to give it to me for identification, so I went to the library to look for books in this field and found a book called xx Knowledge Quiz. After reading it, I distinguished those bills, and my thinking was much clearer. Later, I practiced posting vouchers myself, and asked my predecessors to help me revise them after I finished. After a few days, my business is much more skilled.
After learning how to make vouchers and prepare statements, the internship units all use computerization and UFIDA software, so they also learned a lot of computerization knowledge from the old accountants. For example, how to establish accounts, make vouchers, audit, reports and a series of processes. In order to integrate theory with practice, I also borrowed some books from the library to distinguish between true and false accounts, raise taxes and computerize them, which helped me understand some businesses more easily. Unfortunately, xx months of accounting practice will soon be over, and many things have not been learned, such as making income tax statements and filling in the general ledger. Too many. In fact, the end of university does not mean the end of study. On the contrary, there is more knowledge waiting for us to learn. After the internship, I have a lot of time to read books, because on the day of the internship, it is already a little after work every day, and it is difficult for me to have time and energy to study.
This xx-month internship made me feel deeply, as if I had grown up at once, learned more about being a man and doing things, and really understood the significance of learning, the preciousness of time and the true meaning of life. Let me feel the heavy responsibility on my shoulders more clearly, see my position clearly and see my life direction clearly. This internship experience has benefited me for life. On the last day, when the internship unit held a farewell party for my resignation, everyone said a lot of blessings and hopes to me and gave me a lot of suggestions. The general manager said that because of my excellent performance, I hope I can continue to come back to work after graduation. I can see that everyone is so sincere to me. I didn't expect a month's internship to build such a deep friendship between us. Going to society, interpersonal relationship is sometimes more important than work ability. Good interpersonal relationships can bring success, success and opportunities to our work. Treat everyone as a mentor at work, then it is possible to gain more at work.
College students' internship is both a challenge and an opportunity. Only by grasping it well can its significance be reflected.
The following summarizes the significance of personal practice and my understanding of accounting work:
(1) As accountants, they must have good professional quality, professional ethics and professional attitude in their work. As the core organization of modern enterprise management, the accounting department must have high requirements for the quality of its employees.
Intellectually speaking, accounting is a very professional job. Only by continuous learning can employees keep up with the pace of enterprise development, constantly enrich themselves, master the latest accounting standards, tax rules and legal knowledge, and cope with key economic trends. Only in this way can we master our own work, make a correct judgment on the development direction of the enterprise, make a good financial plan for the production and circulation of the enterprise, and create more wealth for the enterprise and society.
In terms of moral quality, the particularity of accounting work allows it to come into contact with a lot of * * * property, so as an accountant, we must grasp the scale of our work, first of all, we must be self-disciplined, and secondly, we must be firm in threatening, luring and instigating others. Comrade xx once said "Don't make false accounts". These four words represent his demands and hopes for the whole accounting field. How to save moral deficiency and improve personal quality to a new level is a problem that every accountant should think hard about. Only by improving the moral quality of accountants themselves can we take every step of our career well. Only by improving the moral quality of all accountants can the accounting industry get deeper development and give full play to the advantages of market economy.
(2) As an accountant, we should have a strict working attitude. Accounting is a very precise job, which requires accountants to accurately calculate every index, remember every tax law and use every formula correctly. Accounting is not an innovative work, and it depends on one accurate figure after another to reflect the problem. Therefore, we must strengthen our sensitivity to numbers, find problems in time, solve problems and make up for loopholes.
(3) As an accountant, you should have good interpersonal skills. Accounting department is the core department of enterprise management. It should collect accounting information from subordinates, report accounting information from superiors, cooperate with each other internally to sort out accounting information, and maintain good relations with the public and government departments externally. When dealing with all kinds of people in various departments, we should pay attention to communication methods and coordinate working relations. It is important to have a correct attitude and good psychological quality at work. Remember a word, the content is high and three points are low.
Although the accounting practice time is short and the contact work is shallow, I still learned a lot of knowledge and experience, which is not available in books. Through internship, I can better understand my own shortcomings, the essence of accounting work and all aspects of this society, so that I can make a good career plan for myself earlier, set my life goals and take a big step towards success.
The experience of accounting practice is 600 words and four papers, and I have no idea whether to put it into practice or not. During my short internship, I deeply felt the superficiality of my knowledge and the lack of professional knowledge in practical application. At the beginning, I was at a loss about some jobs and didn't know what to do without training courses. I felt very sad. At school, I always thought I was doing well. Once you come into contact with reality, you find that your ability is far from meeting the requirements of your job. The actual work was far more detailed and complicated than I expected, and then I really realized the meaning of "never too old to learn". Practical work ability can't be taught by the experience of book practice, and it must be accumulated and strengthened through practical work.
Accounting practice, as a discipline closely combined with practical work, is the touchstone to test the teaching results in school. All the knowledge learned in school should be transformed into working ability, so as to truly apply what you have learned. Judging from the experience of banking, there is a gap between our accounting education and practice. Accounting is a very practical subject, which needs the guidance of theory, but the development of accounting is completed in practice. Therefore, China's accounting education should be combined with practice and adopt a school-running mode combining theory with practice. Specifically, we should deal with the experience of teacher's ethics training and understand the "three relationships": the relationship between classroom education and social practice, taking the classroom as the theme and deepening the theory through practice; The relationship between holiday practice and usual practice, with holiday practice as the main time period; The relationship between the breadth and depth of social practice, and strive to promote the content and scale of practice simultaneously. I very much hope that the school can strengthen the close combination of practical work and theoretical teaching of learning experience in party schools. Practice can improve students' enthusiasm and pertinence of teaching, which is very beneficial for our graduates to get familiar with practical work as soon as possible.
During my internship, I also deeply felt that the work efficiency of state-owned enterprises needs to be greatly improved. The overstaffed and inefficient concept of enterprise development is a common problem in the national period. In this internship, I also deeply felt this. Let me give two examples: one day, a colleague worked for less than two hours in the morning, and the rest of the time was making personal calls one after another, saying that he was busy, but he didn't do anything; The other is about tax returns at the beginning of the year. The information about working in the bank is not ready yet, but the company has set a place for the party at 3 pm (afternoon 1 half past 0), so everyone went to the party and the time for filing tax returns was postponed. In my opinion, the reasons for this inefficiency come from many aspects. The most important thing is that the railway, a large state-owned monopoly enterprise, has not introduced a very effective and dynamic competition mechanism, and its distribution method is not flexible enough, which directly affects the enthusiasm and efficiency of employees. Personally, I think there are two direct and feasible ways to change this situation: first, the change of leadership style; Second, employees' constraints on working hours are strengthened. In my opinion, although the party is not a celebration, it should be held on the premise that normal work will be affected by insufficient development, and unnecessary costs (such as tax late fees) cannot be increased because of the party; Employees should mainly deal with official business during working hours. If there are special circumstances, you can take time off to concentrate on private affairs instead of taking up longer working hours and using public facilities to handle private affairs. These are my personal views on learning teachers' legal experience. As an employee, I also hope that the enterprise where I work is getting better and better.
Through three weeks' internship, I was exposed to real books and vouchers, and personally handled simple practical business. I really went from textbooks to reality, from abstract theory to colorful real life. In reality, I learned about the experience of the 17th National Congress of the Accounting Industry in detail and carefully observed the master's handling of specific business, which made my understanding of accounting practice rise from pure rationality to practice, and from perceptual knowledge in practice to more profound rational knowledge. Although the internship time is not very long, I have benefited a lot. I am convinced that this internship experience will have a very positive impact on the development concept of learning and experiencing industrial learning in the future.
The following summarizes the significance of personal practice and my understanding of accounting work:
First, as an accountant, you must have good professional quality, professional ethics and professional attitude in your work. As the core organization of modern enterprise management, the accounting department must have high requirements for the quality of its employees.
Intellectually speaking, accounting is a very professional job. Only by continuous learning can employees keep up with the pace of enterprise development, constantly enrich themselves, master the latest accounting standards, tax rules and legal knowledge, and cope with key economic trends. Only in this way can we master our own work, make a correct judgment on the development direction of the enterprise, make a good financial plan for the production and circulation of the enterprise, and create more wealth for the enterprise and society.
In terms of moral quality, the particularity of accounting work enables it to come into contact with a lot of * * * property, so as an accountant, we must grasp the scale of our work, first of all, we must satisfy ourselves, and secondly, we must have a firm understanding of the threats, temptations and instructions of new teachers. Comrade Zhu Rongji once said, "Don't make false accounts". These four words represent his demands and hopes for the whole accounting field. How to save moral deficiency and improve personal quality to a new level is a problem that every accountant should think hard about. The 17th National Congress of the Communist Party of China proposed that the moral quality of accountants should be improved, so that we can take every step of our career well. Only by improving the moral quality of accountants can the accounting industry get deeper development and give full play to the advantages of market economy.
Second, as an accountant, we should have a strict working attitude. Accounting is a very accurate study in party member, which requires accountants to accurately calculate every index, remember every tax law and use every formula correctly. Accounting is not an innovative work, and it depends on one accurate figure after another to reflect the problem. Therefore, we must strengthen our sensitivity to numbers, find problems in time, solve problems and make up for loopholes.
Third, as an accountant, you should have good interpersonal skills. Accounting department is the core department of enterprise management. It should collect accounting information from subordinates, report accounting information from superiors, cooperate with each other internally to sort out accounting information, and maintain good relations with the public and government departments externally. When dealing with all kinds of people in various departments, we should practice Scientific Outlook on Development's experience, pay attention to communication methods and coordinate their working relationship. It is important to have a correct attitude and good psychological quality at work. Remember a word, things are three points higher, and being a man is three points lower.
Four, as a newcomer who is about to work or just enter the society, we should also pay attention to the following points:
1. Have the determination to bear hardships, a peaceful mind and the spirit of not being ashamed to ask questions. As a newcomer, peace of mind is very important. Don't be too eager for quick success. If you behave well, others will see you. Of course, if you don't behave well, others won't melt into the sand.
2. See more, observe more, listen more, talk less, and learn more about other people's artistic language and ways of doing things.
3. In addition to responsible hard work, we should cultivate learning experience and be good at doing 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. They should plan ahead for their work and try to do better.
4. Be good at seizing opportunities. If the superior entrusts himself to do something beyond his ability and scope of work to prepare for party member experience, he must not complain, but work hard to finish it, because it may be a test of his ability or an opportunity to show his working ability.
5. Continue to study. Don't just study accounting-related knowledge, but also learn economic-related knowledge. Because the development of modern enterprises not only lies in internal operation, but also depends on external promotion. We should act according to the laws of reading and studying. An educator once said that when we forget all the knowledge we have learned, what remains is the essence of education. Here, I change "education" to "knowledge". The knowledge we have learned in the university may be eliminated, but the most basic learning method is always our experience in mastering the latest knowledge of the development concept of French enterprises.
Although the internship time is short and the contact work is shallow, I still learned a lot of knowledge and experience, which are not available in books. Through internship, I can better understand my own shortcomings, the essence of accounting work and all aspects of this society, so that I can make a good career plan for myself earlier, set my life goals and take a big step towards success.