Today is the first day of internship, and I came to the internship company early. The person in charge of my internship this time is the financial manager of the company-Manager Li. According to my two-week internship, Manager Li mainly let me know the process of financial use and accounting treatment, and make some simple accounting vouchers. There are not many people in the company's finance department, including a financial manager, an accountant and a cashier. Today, my task is to get familiar with the company environment. The first day passed so easily. On the second day of the internship, Manager Li, who took me there, told me that the company used Golden Dish Finance, and the preparation of accounting vouchers, bookkeeping, preparation of accounting statements and closing of accounts were all done through finance. I have carefully studied the formal and standardized corporate accounting process, really moved from textbooks to reality, and learned the whole process of corporate accounting in detail. I have mastered the operation of Kingdee Finance. During my internship, I tried to put the theoretical knowledge I learned in school into practice and try to combine theory with practice. During the internship, I will abide by the work discipline, never be late or leave early, and earnestly complete the work assigned by the leaders. Today, Manager Li showed me the accounting vouchers they made before and the original vouchers attached to them. Because I have done manual simulation of accounting vouchers in school before, I am not too unfamiliar with accounting vouchers, so I think I can master accounting vouchers in a small scale by virtue of my memory and the theories I have learned in school. But it was this impetuous attitude that made me ignore the cornerstone of the accounting cycle-accounting entries, so that when Manager Li later made me want to make bills, I felt a little difficult. So I have to work overtime to make up lessons. Read carefully the accounting business that the company uses more every day. After all, accounting entries can be learned in books, but some bank bills, bills of exchange, invoices and the like can only be really touched during the internship, so as to have a deeper impression. Don't think that you just know, but also classify 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. 4. I trained for a few days. Manager Li gave me some original vouchers and asked me to prepare accounting vouchers after reviewing the original vouchers. After I carefully examined the original voucher according to the essential elements of the original voucher, I entered the interface of Kingdee Accounting Entry Accounting Voucher, first entered a concise and clear summary according to this transaction, then selected an accounting subject according to the accounting entry, and entered the amount in the debit and credit of the corresponding accounting subject. Finally, after checking all the elements are accurate, press to save and print the accounting voucher, and nail it together with the corresponding original voucher. At first, it was slow. When Manager Li reviewed the vouchers, he could find some wrong vouchers. But after a few days of contact, the speed and accuracy have improved a lot. After more than a week of compiling accounting vouchers, I have a deeper and more comprehensive understanding of various accounting subjects. And it has played a great role in combining book knowledge with practice. In addition to doing all the work arranged by manager Li, we should also learn from the cashier. When people mention the cashier, they think he runs a bank. In fact, running a bank is just one of the important jobs of a cashier. When chatting with the cashier, I learned that it is not easy to run a bank. In addition to being familiar with how to deal with banks in every business, we should also have the spirit of suffering. Think about cold winter or hot summer, who doesn't want to stay comfortably in the office, but it's not easy for the cashier to go to the bank every one or two days. Moreover, the cashier's business is complicated, so you need to be very careful to keep cash, checks and receipts. For me who is careless, it is also very necessary to learn. 6. Today, I reviewed how to issue checks, invalid receipts and wrong checks. In the past, I didn't pay much attention to some details during school hours, and the actual operation would be wrong. When writing checks and receipts, you should be particularly confident, patient and not impetuous. Accounting is actually a very complicated job, depending on how we treat it. Personally, I prefer calculations and numbers. 7. Problems and suggestions found: In this practice of combining accounting theory with practice, we really learned a lot of knowledge beyond books. Let's make a summary of these two and a half years of accounting study. 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 company also represent the image of the company and 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 company.

My internship unit is Beijing Jingyi North Instrument Co., Ltd., which is the earliest professional enterprise that produces electric energy meters in China. Founded in 1997, it was restructured into Beijing Jingyi North Instrument Co., Ltd. in 2003. Now it is located in Daxing Industrial Development Zone, which is known as the "Green Sea Fragrant Garden", with total assets of 60 million and factory buildings of more than 20,000 square meters. It is a state-owned medium-sized joint-stock enterprise. Contact telephone number (0 10).

As a manufacturer specializing in R&D and the production of electric energy meters, in order to continuously meet the market demand and grasp the development trend of the industry, the company actively adjusted the product industrial structure and introduced four domestic first-class electric energy meter production lines, with an annual production capacity of 6.5438+200,000 electric energy meters. At the same time, the company strives to improve its products, develop and innovate application technologies. New products of 1-2 are researched and developed every year. Based on more than 20 varieties and more than 300 specifications of IC card prepaid, multi-rate, electronic and long-life watt-hour meter products, the advanced power line carrier automatic meter reading management system has been successfully developed. It has completed the transformation from single product to systematization and diversification, and from single machine to network, and moved towards the industrialization direction of "specialization, large scale, precision and completeness".

At present, the company has 460 employees and 63 professional technicians, accounting for 13.7% of the total number of employees. Among them, there are 5 R&D personnel, 3 intermediate technicians and 25 junior technicians. There are 36 managers, accounting for 7.8% of the total number of employees. There are 65 people with college education or above, accounting for 14. 1% of the total number of employees. With its comprehensive advantages, it has established a marketing network and capable sales team in Beijing, Hebei, Liaoning, Jilin, Heilongjiang, Shaanxi, Shanxi, Inner Mongolia, Shandong, Henan and Sichuan, and has also achieved impressive results in Nepal, Indonesia, Sri Lanka, Bangladesh, India and other countries. Through technical cooperation and development, the company has established cooperative relations with important customers. At the same time, advocating personalized zero-distance service has won good reputation and praise, and established an excellent corporate image in the industry.

Second, the main content and process of internship

During my internship in this unit, I chose two weeks near the end of the month to have a comprehensive and systematic understanding of the accounting process of industrial enterprises.

First of all, I learned the basic situation of our unit, the setting of accounting institutions, the setting of related posts and staffing, and the formulation and implementation of our accounting system.

In the next few days, under the guidance of accountants, I personally went into battle, compiled relevant accounting vouchers, registered relevant subsidiary ledgers, entered relevant data, bound vouchers and conducted relevant audits.

In addition, I also participated in the cost accounting work, such as preparing the application form for salary level welfare expenses, consulting the summary table of material distribution, the distribution table of manufacturing expenses, and the product cost calculation sheet. I also learned the related online tax payment process and pension related content.

Interspersed among them, I also filled out a check under the guidance of the cashier, and went to banks, taxation and other units to learn about the cashier's cash, bank deposit receipt and payment business, custody and daily settlement, bank registration, cash book and other work.

In addition, due to the particularity of our unit, state-owned enterprises should evaluate when accepting investment. I also learned some contents of asset appraisal. I also participated in the training of our company's systematic implementation of the new accounting standards, which helped me to further understand my paper "The Impact of the Implementation of the New Accounting Standards System on China's Assets Appraisal".

In short, I am very grateful to the internship unit and the accounting staff of the internship unit, which made me fully understand each position in such a short time.

Third, the harvest and experience of internship

Internship is a necessary experience for every student. It enables us to understand the society in practice, learn a lot of knowledge that we can't learn in class, broaden our horizons, increase our knowledge, and lay a solid foundation for us to further move towards society in the future.

Through practice, I think that as an accountant, I must have good professional quality, professional ethics and professional attitude in my work. 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 contact a lot of property, so as an accountant, we must grasp the scale of our work. 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.

As an accountant, you should have a strict work 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.

In addition, 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, things are three points higher, and being a man is three points lower.

As a newcomer who is about to work or just step into the society, we should also pay attention to the following points: having the determination to endure hardship, a peaceful mind and the spirit of not being ashamed to ask questions; See more, observe more, listen more, talk less, and learn more about other people's artistic language and ways of doing things; Besides hard work and sense of responsibility, you should also be good at summing up your 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 should plan ahead for the work and strive to do better; Persist in learning, not only accounting-related knowledge, but also economic-related knowledge.

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.

Finally, I am very grateful to the University of Chemical Technology for giving us this accounting internship on the eve of graduation. I also thank my family and friends for their concern, teachers for their help, and internship units and accountants for their guidance.

Internship diary

Monday, October 20th, 2008/KLOC-0, sunny.

My friend introduced me to an internship unit for two weeks. Nevertheless, I was inevitably a little uncomfortable on my first day at work. With this mood, I got up early and went straight to this unit in Daxing Gaomi Store. My friend first introduced me to the people in the accounting department, including the accounting department of our unit, Wang Yuhua, Wang Jingping, cashier Xu Daihong and so on. Because I studied accounting and some people helped me, I soon became familiar with these accountants. The accounting supervisor asked me if I wanted to study only one course or systematically, so I told her that I wanted to study systematically as needed, so the accounting supervisor first assigned me to Aunt Wang Jingping and asked him to take me for a while. First of all, the internship I was assigned was to know the familiar vouchers and stamp them first. By observing all kinds of original vouchers, I memorized the styles of all kinds of original vouchers one by one, so that these real voucher styles can be more deeply reflected in my mind. Then, through the seals of supervisor, cashier, audit and voucher preparation at the bottom of the accounting voucher, we have a general understanding of the division of work of the accounting department of this unit, which laid the foundation for the preparation of accounting vouchers. In addition, the cashier instructed me to fill out a bank transfer check. I first take out the check and the password of the check, select the password corresponding to the last four digits of the check, then fill in the amount and purpose of use in figures, fill in the company name, then turn on the switch with the ticket drawer, aim the check amount column at the date box of the machine, enter the date, such as 2008 1020, and then click OK to automatically print out the capitalized date and shut down the machine. Align the Check Amount column with the Machine Amount box, press zero, then type the amount, such as 2000, and press OK to automatically print the capitalized date. It's really convenient to use this. Don't be afraid to write the date and amount wrong every time. Then go to the bank with the cashier to handle the transfer formalities, and use the multi-functional electronic receipt system to check whether the enterprise has a statement. I have been exposed to this before, but it was not electronic before, which made it much more convenient and reduced the workload for enterprise and bank staff.

On Tuesday, June 265438+1October 26, 2008, the weather was fine.

Today is the second day of internship. I got a preliminary understanding of the original voucher yesterday. Today, I was assigned the task of preparing accounting vouchers. Today, I sorted out some basic vouchers, such as management expenses, sales expenses, telephone charges, reimbursement vouchers, outbound orders, main business income, taxes payable and other subjects, which saved the process of making entries in school practice and directly compiled them on accounting vouchers. The accounting vouchers used by this company are special vouchers, which are divided into three types: collection, payment and transfer. They are slightly different from the general vouchers I practiced in school, but I gradually got used to them after doing more than a dozen businesses. In addition, I also learned a little practical experience and placement methods of making accounting vouchers, which improved the efficiency of making and sorting vouchers. When I was making vouchers, I also saw that the cashier counted money quickly and well. Because I didn't learn how to count money in a special department, I asked her for advice. She handed me the money hand in hand, holding her left hand horizontally, with her left thumb pointing at her body. Her left thumb was about a quarter of the left end of the front of the bill, and her index finger and middle finger held the bill at the same time and placed it on the back of the bill. The ring finger and little finger naturally bent on the front of the bill and extended to the lower left. The middle finger caught the bill, and the index finger straightened and the thumb moved upward. Press the side of the bill to make it flat. The left hand brushed the bill across the table, and the thumb turned the bill up into a slightly opened tile shape. At the same time, the thumb and forefinger of the right hand will be ready to count money. Hold the banknote with your left hand to form a tile shape, hold the upper right corner of the back of the banknote with your right index finger, and twist the upper right corner of the banknote one by one with the tip of your thumb. The twisting range should be small, not too high. To twist gently, the index finger should be twisted with the thumb at the right end of the back of the banknote, and the thumb of the left hand should not press the banknote too tightly, and it should cooperate with the right hand to play a natural boosting role. The ring finger of your right hand will bounce the twisted Bill into your arms, so be careful to play it lightly and quickly. Although there is a master's guidance, counting money still needs to be practiced frequently, so I bought a money counting voucher to practice at home after work.

On Wednesday, October 22nd, 2008, it was sunny.

Today is the third day of work, and the initial fear of going to work has faded. I learned how to paste accounting vouchers, original vouchers and check stubs from Wang Jingping early this morning, which is slightly different from what I learned at school. In short, the purpose is the same, as long as the main information of each original voucher is reflected, which is easy to refer to and as clean as possible. Then, I stamp the receipt and payment stamp. I didn't practice this step at school, so I don't know why. So I opened the book and read it. It says: The cashier can't receive and pay directly according to the original vouchers related to the receipt and payment business, but must receive and pay according to the approved receipt voucher or payment voucher. The voucher should be stamped with the stamp of "received" or "paid" to avoid re-payment and re-payment. Only receipt and payment vouchers stamped with "received" or "paid" can be used as the basis for registering account books. In the afternoon, I went to the provident fund office with the accounting supervisor to apply for the provident fund, and the retirees canceled it and the buyers came to get it. Because I didn't bring the formalities, I couldn't handle them. I need ID card, house purchase contract, passbook and house purchase invoice. In addition, several copies of the business license should be submitted for the transfer of the provident fund account. Although I haven't finished it, I will be off work soon when I go back to work. It's really hard.

Gale 20081Thursday, October 23rd +65438.

I went to the tax department with my supervisor this morning to learn how to buy VAT invoices. When purchasing tickets, you need to bring your invoice book, IC card, the identity card of the purchaser (you must register with the tax authorities before you can purchase tickets), the original invoice of the last purchase, the official seal of the enterprise, etc. Some small units still need to review the invoices one by one, and then bring all the contracts and tax payment vouchers to buy. It's been a long time, and there are so many people waiting in line, and it's finally finished! It's windy outside, so I finally came back. In the afternoon, I filled in the summary account of the products and saw that their notes were really beautiful, so I learned to write bit by bit with their handwriting. I didn't notice these details when I was internship in school before, and I thought I wrote well, but when I found out that these accountants were really strong in the company, I slowly boarded it all afternoon, which was not easy. I finally finished them, and the rest of the work will be finished tomorrow.

It was very cold on Friday, October 24th, 2008/KLOC-0.

Because this enterprise has attracted the investment of new investors, it needs to be evaluated. In the morning, Li Mingming, a staff member of Far East Company and general manager of the new company, came to the Finance Department to discuss the scope of evaluation. I was studying at that time, probably evaluating information, such as products, inventory goods, fixed assets and current accounts. In terms of products, we should provide the manufacturer, age and parameters of fixed assets machinery and equipment, so that I can gradually use a little knowledge of asset evaluation. Tomorrow, the evaluation agency may send someone over. I read the original audit report (audit report, statements, notes to accounting statements "notes on policies and related items") and asset appraisal report (statements, notes to asset appraisal report, legal person license) when appraising enterprises and three statements. Learn more about my thesis "The Impact of New Accounting Standards on Asset Appraisal". I finished yesterday's account in the afternoon and settled the balance before work. I am so happy. After that, I will get this month's cumulative and total cumulative, which is not finished yet, and I will continue tomorrow. I also filled out a transfer check in the morning to deepen my impression. The specific process is as follows: first, find the last four digits of the check, write the corresponding digits in the small box, align the amount column with the date in the machine, turn on the machine, fix the check, press the numbers such as 2008 1024, then press the date key, take out the check, align the amount column with the machine amount, and press zero to enter the payment price. Then stamp it, and both sides of the cash check are stamped with the special seal for corporate finance and the corporate seal (that is, the bank reservation seal). As long as it is transferred to the company, because the cash is for your own use. Attention should be paid when stamping: the seal must be clear, and there must be no missing corners, burrs, etc. Don't shake when stamping, press hard and lift vertically. Don't touch the stamp immediately after you cover it. The cashier went to the bank again in the morning. It's really hard.

On Monday, October 27th, 2008, it was sunny.

The weather was bad, so everyone stayed indoors all the time, and all the accounts were calculated in the morning, and they were checked again according to the cross-checking relationship. 1 1 or so, the investment company came to discuss the information needed for evaluation, which was similar to yesterday. In the afternoon, I studied online declaration of personal income tax, downloaded the tax declaration system from the local tax website, entered the user name and password to enter-single-column detailed declaration-view details-add the declaration form-import personal information-import the declaration data-last month-next step-adjust the import options according to the grid.

Tax-free income (insurance) expense deduction standard 2000

Enter the data of more than 2000 yuan respectively, and calculate the local tax website in proportion to see if the declaration is successful.

In addition, the internal payroll of the unit was prepared.

On Tuesday, October 28th, 2008/KLOC-0, the weather was fine.

This morning, I sat at my desk and went to the tax office to issue invoices to small-scale taxpayers. However, the manager went on a business trip and just went back to the bank. Unfortunately, the balance in the bank is not enough. If it is a bad check, the money will be deducted. The People's Bank of China will impose a fine of 5% of the face value, but not less than 1000 yuan, for the purpose of defrauding property by issuing a blank check or a check inconsistent with its reserved signature. Fortunately, we have a good relationship with the bank and there is no fine, so it is very important to have a good relationship with the bank staff. In the afternoon, I transferred two incomes, and I can transfer them if I can. Continue to process tax invoices in the afternoon. Make out the invoice first, then pay in the bank, and then go to the tax office for the final formalities. But I forgot to bring my USB flash drive. The list doesn't conform to the regulations. I have to make up one on Monday. Now the demand of banks is increasing, and the transfer of bills in the same city should be submitted before 2: 30 pm.

On Wednesday, October 29th, 2008, the sun was shining.

I went to the company for training on the new accounting standards today. The training was held in the company's Dazhongsi Hotel, and was taught by registered accountants of Xinhua Certified Public Accountants. The general contents are the basic ideas and procedures of the convergence of new accounting standards, the preparatory work before the convergence of new accounting standards, the conversion of old and new accounting standards, the retrospective adjustment of the first implementation date, and the accounting error handling of accounting statements in 2008. I provided some excel reports for accountants to use. The training lasted for a day, and I recorded them very carefully, which also made me

On Thursday, October 30th, 2008/KLOC-0, it was sunny.

I went back to school this morning to take photos and fill out the form. By the way, I chatted with my tutor about the topic of my thesis. In the afternoon, I arrived at the company and got to know the relevant internal vouchers, such as finished product reconciliation and inventory table, uncommitted internal collection settlement voucher, picking list, limited picking list, product picking, internal settlement, receipt list, etc. Practice handwritten books and counting methods. I learned how to bind accounting vouchers today, and I feel very practical. Specific method: only one hole is punched, which feels neater than two holes and three holes. The specific steps have been practiced, so I can't go into details here. Hehe, that's the secret of the masters. It is said that every time they come to check the accounts, they praise them for their good binding!

In addition, it also helps accountants to input some information, such as bank balance reconciliation, because at the end of the month.

On Friday, June 365438+1October 365438, the weather was fine.

Today is the last day of internship and the busiest day. In order to learn the essence, I specially chose the internship at the end of the month, and I am familiar with the whole accounting process. On this day, I participated in a lot of work, such as compiling subject summary table, registering general ledger, compiling accounting statements, related auditing work, compiling material distribution summary table, salary and welfare distribution table, manufacturing expense distribution table, product cost calculation table, and calculating product cost. That sounds complicated. When I didn't do it, I was thinking about how they did so much work this day, and thanks to the computer, many numbers here were automatically generated by pre-compiled excel tables, with data relationships and formulas. The rest of the work will be easy. The last day of my internship ended like this.

Finally, I am very grateful to my masters, my friends and my unit for their concern and care, so that I can successfully complete my internship, better understand the daily work of accounting, and lay the foundation for practical work!