The purpose of this training is to help us understand the contents of payable employee compensation, master the accounting methods for the distribution and distribution of payable employee compensation, learn to review and fill in the original vouchers of payable employee compensation business, prepare relevant accounting vouchers, and register the subsidiary ledger of payable employee compensation. This assignment task: 1, set the payroll subsidiary ledger payable to employees and register the opening balance; 2. Fill in and review relevant original vouchers according to typical work scenarios, and prepare accounting vouchers; 3, according to the proof of charge to an account and the attached original documents, register the subsidiary ledger of wages payable to employees.

Financial accounting training is mainly to improve our practical application level. Through several financial accounting trainings last semester, the basic process of making accounts is still relatively clear. The worst part of this training is the calculation and distribution of' five insurances and one gold'. I don't know whether the salary payable is last month or this month. Also, the debit and credit of the entry should be written backwards when distributing. This account, from beginning to end, I feel sloppy. Although confessed, but still not fully mastered.

As the saying goes, "If you want to add a fire to your career, you have to add an extra bundle of materials". This training, I deeply realized the importance of accumulating knowledge. Some topics were not mentioned in the book, so I didn't study them. I suddenly feel really ignorant when I do it. Although I can still solve the problem now, I still waste a lot of time, which I must improve in my future study.

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