When we have accumulated a lot of feelings and opinions in our hearts, we can consider writing them into our experiences, so that we can update and iterate our ideas at any time. Is it impossible to write without a clue? The experience of accounting practice is shared for your reference.

Accounting practical experience 1 time flies, and the internship life of nearly one year is coming to an end. During my internship, I gained a lot, not only consolidating my theoretical knowledge, but also improving my practical experience. As a college student who has just left school, I fully realize the importance of internship and cherish this internship opportunity, because through internship, I can enhance my potential and lay a good foundation for future development.

In fact, I understand that it is not easy to be familiar with and master the basic operation process and financial accounting process of enterprise accounting. Mainly adopted four ways of "seeing more, asking more questions, learning more and understanding more", and basically understood the basic situation and financial situation of the company.

20 12 has been working as an intern in Shenzhen wanshunxing paper products co., ltd since August 25th. The main business of this company is: the production and sales of paper products (exquisite gift boxes, wine boxes, etc.). ), as well as product sales. I work as an accountant there, and the company acts as a bookkeeping agent. My work scope is to handle all the business of the company and prepare internal statements. When I first came to the company, I felt a little disappointed because I had been looking forward to joining a big team and learning more knowledge. Instead of working as an accountant in a small factory, I gradually found that companies with small environment and few people have a lot to do and a lot to learn.

This internship is mainly divided into two stages: first, follow the previous Hu accounting study, understand and be familiar with the company's business processing stage, mainly "read more and ask more questions"; Second, after Mr. Hu resigned, I didn't know much about the accounting process of the company. I groped and taught myself until I became familiar with the company and handled the company's business skillfully, mainly by "learning more and understanding more".

Teacher Hu first introduced me to the company's environment, accounting firms (our external accounts are entrusted by the firms), banks, IRS and other places. I didn't understand what it meant, and then she taught me that interpersonal relationships should not be confined to this small factory, but also contact more people outside, especially those who often deal with themselves. "The more people you know, the easier it is." On the first day, she gave me a lesson about the importance of teamwork and interpersonal relationship.

When I was studying with Hu Accountant, I mainly learned the basic situation of the company, major customers and suppliers, as well as the accounting treatment of the business that happened, and learned to make some simple accounting vouchers. This company is a small-scale low-profit production enterprise and has no financial software. From preparing accounting vouchers to bookkeeping, preparing accounting statements and closing accounts are all done manually. This mainly depends on the help of office software, because I am familiar with the operation of office software, so I am also very skilled in using it. I have carefully studied the process of accounting work in this company, and really walked from textbooks to reality, and I have a detailed understanding of the whole process of accounting work.

When I first came into contact with the account, my emotions were full of excitement, excitement, expectation and joy. I believe that as long as I study hard, grasp well and do everything well, I will definitely get good results in my internship. But I found that many things seem simple, but it is not easy to do well. I always think accounting is quite good. After Mr. Hu showed me the previous accounts, I couldn't wait to show my talents. However, when the accountant Hu asked me to prepare accounting vouchers according to the existing original vouchers, I made some mistakes. At this time, I realized that even "borrowing" and "lending" cannot be easily ignored. Accountant Hu pointed out the mistakes for me seriously and patiently explained them to me, and reviewed the main points of accounting for me, and warned me some rules to prevent me from making mistakes in the future, such as:

1. Numbers should be crossed in red ink, and then stamped with the seal of the person in charge, so as to be invalid. What we learned at school, just cross it out in red and write "invalid".

2. If you write the wrong summary column, you can put it down with blue and black strokes, and then write the correct summary next to it. Moreover, when writing a summary, you must rely on the box at the top left, not the space. This is to prevent the summary column from being tampered with at will. At school, I didn't pay much attention to the abstract column, thinking that I could write but didn't write. I didn't expect so much knowledge there!

There are also strict requirements for the writing of numbers. The handwriting must be clear and neat, filled in by the grid, and staggered is not allowed. In addition, every detailed entry and the name of the general ledger should be clear when bookkeeping, and graffiti is not allowed, otherwise the debit and credit of the general ledger will be uneven.

After all accounts have been recorded, the account will be closed. Each account page should be closed once a month (cash and bank deposits should be closed once). This is the so-called monthly knot. The most important thing to pay attention to is fees and taxes, which should be reviewed and rechecked repeatedly to prevent mistakes. In the case of uncertainty, you can also use a pencil to keep accounts first, which can prevent mistakes from being corrected.

Accounting nonsense, accounting responsibility is great. Don't think that this is just a simple writing. Information about relationships can be excessive, and responsibility is more important. If you don't pay attention, the consequences will be very serious. Accountants should be responsible not only for themselves but also for others. As an accountant, professional ethics and professional quality are very important. You should be careful, patient and persistent. Only with this "three hearts" can we do a good job in accounting!

After accountant Hu left, I began my own exploration and learning process. First of all, I am familiar with the company's main operating conditions, so that I can have a deeper understanding of the company and master its customers and suppliers. Secondly, carefully examine the receipts of various income and expenses, the accounting calculation of raw materials and external processing chat, so as to understand the business direction of the company's daily activities. Thirdly, we should be familiar with all kinds of information about the issuance of special VAT tickets, local taxes and national taxes, such as "one machine multi-ticket billing subsystem of VAT anti-counterfeiting system", "online declaration system" and "online tax declaration operation guide", so as to be more familiar with the operating conditions of the whole company.

During this period, I tried to turn the theoretical knowledge I learned in school into practice and try to combine theory with practice. After the work is on the right track, I have also made a fixed monthly work flow chart to let myself know what to do and how to do it, and complete the work tasks according to the prescribed procedures. At the same time, I have a practical operation and understanding of accounting, which laid the foundation for my better development in the future. During this period, I realized the following points:

1 means to have a firm belief.

Accounting is a very boring job. Every day, every month, we have to deal with the same thing, and so on. During this time, many people will feel bored and have nothing to do, so they will have the idea of leaving. You must persist at this time, and letting go easily will only make you regret it.

2. Carefully understand the overall situation and working system of the company.

Only in this way can you work easily.

3. Determined to endure hardship and strict working attitude.

Accounting is a very precise job, which requires accountants to calculate every subject accurately 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 the sensitivity to figures and check the calculation and approval many times, so as to find and solve problems in time and make up for loopholes.

4. Read more, observe more, listen more, talk less and keep learning.

Modern accounting and economy develop in harmony, constantly changing and updating. We should pay more attention to economic development, tax law and other troublesome aspects, and understand the various policies and changes of the national economy at the first time.

5. Learn how to get along with people and how to communicate with them.

Only in this way can we establish good interpersonal relationships and work with ease. When you get along with your colleagues, you must pay attention to communication, courtesy, modesty, tolerance, mutual help and understanding, and don't be afraid to pay. Only by giving up can you get what you want.

This' internship' was the starting point for me to go deep into the society, which made me understand all kinds of potentials that I should have to survive in the society, but it also made me learn a lot of knowledge and experience that I couldn't learn in textbooks. An important factor for enterprises with work experience to choose accounting personnel. Through this internship, I can better understand my own shortcomings, the essence of accounting work, and all aspects of this society. So I realized what I should learn more in the future, and accumulated richer knowledge and valuable experience for my future work and life. Let me make a good career plan for myself as soon as possible, set my life goals and take a big step towards success.

Experience of accounting training 2. The purpose and significance of training

Cost accounting is one of the main courses of accounting major, and it is also a highly practical course. Cost accounting training is an important part of practical teaching for accounting majors, and it is a teaching form that comprehensively tests students' mastery of basic theories and methods of cost accounting. The practice of this course aims to comprehensively review and consolidate the theoretical knowledge of accounting harvest in cost accounting. Through the practice and operation of accounting training cost accounting materials, students are familiar with the whole process of cost accounting practice, including understanding the basic situation of training case units, the collection and distribution of various expenses, the preparation of original vouchers, the calculation of training harvest account books and cost calculation sheets, etc., so as to enhance their understanding and perceptual knowledge of the professional knowledge learned in construction engineering training reports. , so that students can master more comprehensive basic knowledge of cost accounting and basic operational skills.

In addition, through the simulated case training, the cost accounting knowledge learned in the theoretical class is applied to the practice of the training experience, so that students can get practical training opportunities, put them in the atmosphere of accounting profession, and test their mastery of theoretical knowledge. In addition to the above-mentioned improvement of students' practical experience and skills in accounting work, it also lays a certain practical foundation for students to take up their posts and engage in accounting-related work. In a word, the course training has enhanced students' accounting practice ability, ability to analyze and solve practical problems and employment ability.

Second, the content and process of training

The main contents of cost accounting course training include the basic methods of product cost calculation, as well as the collection and distribution of various production expenses such as material expenses, wages and welfare expenses, auxiliary production expenses and manufacturing expenses.

Because the training of this course focuses on the accounting procedure of the variety method, the product cost calculation and the collection and distribution of expenses are carried out in accordance with the steps of the variety method:

1, according to the product variety, set up the basic production cost subsidiary ledger and product cost calculation sheet, and register their opening balance.

2. According to the original vouchers of various accounting trainings and other relevant materials, compile various expense summary and allocation tables and allocate various factor expenses.

3. Fill in relevant accounting vouchers according to various expense allocation tables.

4. Cost collection. According to the training harvest certificate, the related expenses will be credited to the account one by one, and the related expenses will be charged.

5. Cost allocation. According to the expenses collected by relevant expense subjects, the actual experience is allocated according to the prescribed standards and methods.

6. Cost calculation. According to the account book records of related expenses, the production expenses are allocated according to a certain method, and the training experience of various product production party courses is calculated.

Third, the harvest of training and accounting experience.

After five days of training, I really realized the harvest experience of cost accounting. In class, we have all kinds of written materials provided by the topic itself for us to practice, and we simply don't know the process of obtaining the original materials and the hardships in the process. In the simulation course training, we can only find the data source according to the background information or other accounting information provided by the teaching software, and we have to fill in some data several times to compile a complete and correct expense summary table. But it is precisely because I have experienced various complicated details of cost accounting that I have gained a lot in this course training.

Although we have learned a lot of accounting courses, or the knowledge in the class is quite good, practice is practice after all, so that you can get in touch with all kinds of information about practice at once, and you must be running headless everywhere. The completion of this accounting laboratory provides a good practice platform for our students at this level, and the training software provided is also the perfect combination of practice and theory. In the process of training, I also constantly review the knowledge points I have learned before. For example, in the simulation training, the company's outsourcing power cost accounts for a small proportion of the total product cost, so there is no need to set up a separate "fuel power" cost item, and the fuel cost is included in the "direct material" cost item; Select accounting harvest consumption as the allocation standard of material cost; Auxiliary production costs can be distributed among beneficiary units according to direct distribution method, interactive distribution method and planned cost distribution method.

Of course, the knowledge of cost accounting does not exist from the experience of accounting training, but is also closely related to basic accounting and financial accounting. Xiamen Mingguang Machinery Factory provided by this software carries out the economic business of purchased materials in the process of collecting and distributing the material expenses. I use the debit "material purchase" as the bookkeeping voucher when filling in, and after my classmates remind me of the relevant knowledge points, that is, if it is necessary to record the cost, I use the bookkeeping experience of the debit "material purchase". There are also valuation methods such as first-in first-out method, weighted average method and individual valuation method. The teacher's personal summary background requirement provided in this case is weighted average method.