2020 Accounting Practice Report Part I
Accounting is a very practical subject. After three and a half years of professional study, on the premise of mastering some basic accounting knowledge, in order to further consolidate theoretical knowledge and organically combine theory with practice, I conducted a professional internship in the finance department of XX company for x weeks from XX to XX. What you learn in textbooks is the most basic knowledge. No matter how the actual situation changes, as long as you master the most basic knowledge, you can respond to changes with constancy. Nowadays, many students feel that the knowledge learned in class is useless and depressed, but I think how to deal with the rapidly changing society without book knowledge as the basis? After this exercise, although the time is short. But what I learned was something I couldn't understand in school for a semester. For example, how to get along with colleagues, I believe that interpersonal relationship is a big problem for many college students who have just stepped out of society, so I deliberately observed how seniors get along with colleagues and superiors during my internship, and I also humbly asked for advice to make the two-week internship more meaningful.
This internship provides us with a rare opportunity to experience life in society, so that we can experience life in actual social activities and understand all kinds of abilities that we should have to survive in society. Taking advantage of this rare opportunity, I worked hard, set strict demands on myself, humbly asked financial personnel for advice, earnestly studied accounting theory, studied accounting laws and regulations, and used my spare time to seriously study some related knowledge beyond the contents of textbooks, thus mastering some basic accounting skills, thus realizing what I should learn more in the future, strengthening my sense of urgency, and laying the foundation for truly stepping into society, displaying my talents and embarking on a job!
The following are some thoughts and experiences of this internship:
1. As an applied discipline, accounting is an important economic management work and an important means to strengthen economic management and improve economic benefits. Economic management is inseparable from accounting. The more the economy develops, the more important the accounting work is.
Accounting plays an important role in the improvement of economy in enterprise management, and its development motivation comes from two aspects: first, the change of social and economic environment; The second is the change of information demand of accounting information users. The former is the fundamental driving force and determines the demand for the quantity and quality of accounting information. Since the middle of this century, the information technology revolution represented by computer technology has had a far-reaching impact on the development of human society, and the information age has become an appropriate portrayal of our times.
2. In this era of advancing with the times, both the socio-economic environment and the information needs of information users are undergoing profound changes. Unprecedented changes have taken place in accounting, mainly in two aspects: First, accounting techniques and methods are constantly updated, accounting computerization has replaced or is replacing manual bookkeeping, and it is possible for enterprises to report in real time when establishing intranet. Second, the application scope of accounting is expanding. The change of accounting comes from the change of enterprise manufacturing environment and the innovation of management theory and method, the latter two are caused by the change of external environment.
3. Computerization of accounting is a brand-new page of accounting. The application of electronic computers has brought about changes in data processing tools and information carriers. After accounting computerization, it will have a great impact on traditional accounting methods and accounting theories, thus causing changes in accounting system and accounting work management system. Computerized accounting promotes the standardization of accounting and the modernization of management.
The practice unit carries out accounting by semi-manual and semi-computerized methods. Manual accounting mainly includes material accounting and product cost accounting. Salary accounting and report preparation are mainly computerized through data summary.
Through this internship, I not only cultivated my practical ability, increased my practical experience, shortened the distance between abstract textbook knowledge and practical work, and made a new start in practical financial work. And fully aware of their own shortcomings, because computerization can not be popularized in every unit, many accounting subjects in our country are now accounted by semi-manual and semi-computerized methods, so we learn abacus knowledge that we have not learned in school while practicing.
In this era of keeping pace with the times, as students majoring in accounting, they should better learn the professional knowledge of accounting and lay a good theoretical foundation during their study at school. During the financial internship, I will seriously participate in every internship opportunity as required, sum up experience in practical operation, accumulate my own shortcomings in study, pay close attention to and understand the latest development of accounting work, and lay a solid foundation for future accounting work. When I go to work, I will definitely become a veritable accounting professional, find my place in the big waves and make my due contribution to the social economy.
2020 Accounting Practice Report Part II
I worked as an intern in XX Branch of XX Group Co., Ltd. for XX months. During the X-month internship, I learned a lot that I couldn't learn in school, whether it was study or interpersonal communication, which enabled me to master the professional knowledge I had learned more systematically, strengthened my cognition and recognition of accounting jobs, cultivated my strong interest in accounting, and deeply inspired my enthusiasm for learning professional theoretical knowledge. A brief history of the company
X years, on the track of the long river of history, may be only a short moment. But for XX Branch of XX Group Co., Ltd., it is a magnificent epic. "Heaven rewards diligence". Over the past XX years, XX Branch has grown and developed in hard work, and its employees' income has soared year by year. From the unemployed youth power contracting team composed of XX unemployed youths, it started with X flatbed cars and simple distribution lines. Today, the construction equipment is advanced and the supporting facilities are complete. The annual construction capacity is 220kV 200kV, 1 10kV 300kV. 10KV distribution line is 300km, with an annual output value of more than 60 million yuan. It has 220 employees including senior and intermediate titles, technical managers, all migrant workers and contract workers, and is a modern enterprise with the second-class qualification of power transmission and transformation engineering construction in XX province.
Second, the internship income
During this only X-month internship, I benefited a lot and learned a lot that I couldn't learn in school, which can be summarized as follows:
1, about treating people, we must learn to treat people sincerely. In the company, leaders and superiors have always attached great importance to our behavior, and the importance of a person's humanistic quality is far greater than the importance of scientific knowledge. Reflected in concrete life, on the one hand, we are required to be polite and sincere.
2. Diligence and curiosity. It is a good opportunity to get in touch with the society and state government agencies, and also enrich your learning opportunities. In our daily work, we are bound to encounter such and such problems, so we need to develop the good habit of being diligent and asking questions, so that we can not only learn more things, but also benefit for life.
3. Pay attention to principle and organization in specific work. The principle of things must not be changed, and the work must be organized, so that others can better understand and understand more clearly.
Third, internship experience and experience
1. As an accountant, first of all, you need to accumulate experience in your work, consult others humbly, and improve your professional level; At the same time, we should pay close attention to the development direction of accounting work, learn relevant legal knowledge, cultivate correct legal thoughts, accumulate experience in distinguishing right from wrong, abide by the law, be honest and upright, and pay attention to the combination of theory and practice.
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 enterprises, make a good financial plan for the production and circulation of enterprises, and create wealth for enterprises 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 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. 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 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.
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.
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.
2020 Accounting Practice Report Content Part III
Internship is an experience that every college graduate must have, which allows us to understand the society and consolidate our knowledge in practice. Internship is a test of every college graduate's professional knowledge. It makes us learn a lot of knowledge that we can't learn at all in class, which not only broadens our horizons and increases our knowledge, but also lays a solid foundation for us to further move towards society in the future, and is also a step towards work. First, the purpose of internship
Accounting is an accounting method to measure, record, calculate, analyze, check, predict, participate in decision-making and supervision of economic business transactions or events of accounting units for the purpose of improving economic benefits, and it is also an important part of economic management activities. As a highly applied discipline and an important economic management work, accounting is an important means to strengthen economic management and improve economic benefits. Economic management is inseparable from accounting. The more the economy develops, the more important the accounting work is.
In view of this, after five years of college study and life, I have basically mastered all the professional basic knowledge, basic theory, basic methods and structural system of accounting through the study of intermediate financial accounting, financial management, financial management, cost accounting, accounting computerization software application and audit. I feel that I have mastered some knowledge of accounting theory, and I can only talk here. Therefore, under the firm belief that practice is the standard for testing truth, it is believed that only by applying the theoretical knowledge learned from books to actual accounting practice can we truly master this knowledge. Therefore, as an accounting major, I was lucky enough to participate in the latest professional internship from March to June on 20 10.
Second, the internship unit profile
With a beautiful vision, I came to XX Company.
I work in the finance department, mainly including material accounting, cost accounting, sales accounting, general ledger accounting, tax accounting and cashier.
Third, the internship process.
As a highly applied discipline and an important economic management work, accounting is an important means to strengthen economic management and improve economic benefits.
During the internship, I mainly studied some accounting daily business processing, banking and tax-related work processing. The company's finance department mainly includes material accounting, cost accounting, sales accounting, general ledger accounting, tax accounting and cashier. In the daily accounting business processing, the company mainly uses UFIDA financial software for accounting processing, and also uses the online banking of the company to inquire and handle payment business. In tax treatment, we only need to use the relevant software of the tax bureau for tax management, such as logging in to the online tax hall, ABC3000 and other tax software for tax declaration and tax deduction.
UFIDA's financial software mainly deals with accounts, prepares accounting vouchers, and audits bookkeeping according to the nature of actual economic business. The daily economic business of a company is usually either purchasing or selling. When processing the purchase business, it is necessary to prepare the purchase receipt document and check the purchase quantity, amount and tax. In terms of sales business, it is mainly to check accounts receivable, prepare receipts or transfer vouchers according to actual and corresponding funds, and audit bookkeeping; In the practice of purchasing and sales, we should pay special attention to the preparation of documents, check the exchanges between suppliers and customers, and avoid cross-checking in project accounting. In addition to the purchase and sale business, the daily economic business also includes the payment business through the company's online banking and the accounts payable accounting by UFIDA financial software after receiving the bank receipt. Daily accounting business is the basis of accounting work. For every economic business, every step and every procedure, we should take the accounting system as the basis, respect the original vouchers and study their authenticity and accuracy, so as to make better use of the powerful functions of financial software and improve our work efficiency.
Another important accounting item of the company is the accounting of costs and expenses. The production cost of products in industrial enterprises mainly includes direct materials, direct wages, other direct expenses and manufacturing expenses actually consumed in the production process. Cost accounting mainly includes production cost accounting and production cost accounting. Production cost accounting is to collect production costs according to the audited original vouchers, and to carry out general classification accounting and detailed classification accounting for production costs. Then, the expenses collected by related expense accounts are redistributed and distributed to each cost accounting object respectively. The calculation of production cost is to sort out the expenses allocated to various cost calculation objects through production cost accounting, collect them by cost items, and calculate the product cost on this basis. If all the products put into production in this period are completed in this period, the total cost of collection is the cost of finished products. If there are unfinished work-in-process products at the end of the period, it is necessary to adopt appropriate methods to allocate the expenses collected by cost items among the finished products and calculate the cost of the finished products. In practice, the original vouchers of cost accounting are mainly material receipt, picking list, finished goods delivery list and month-end inventory table. Meanwhile. It should be noted that when charging fees, there must be corresponding invoices before they can be included in the fees.
Tax treatment is an important part of the company's financial treatment. Tax accounting: the tax declaration of the main company (including value-added tax, income tax, property tax, vehicle and vessel use tax, stamp duty, etc.). ) and handle the payment, check and audit of corporate tax, handle tax registration and change, and prepare relevant taxes.
Business report and related analysis report, apply for issuing red-ink invoices, and handle related tax-free business. During the internship, the online tax hall was mainly used to declare the VAT deduction certification, and ABC3000 was used to fill in the tax return form, and the tax payable and unpaid tax in this period were queried and audited. What attracts our attention in particular is that since 2009, all enterprises that purchase fixed assets and obtain special invoices for value-added tax can deduct value-added tax. Enterprise income tax is levied at 15% of taxable income.
The end of the month is the time for the company to release financial statements. General ledger accounting is in charge of accounting, which is mainly responsible for issuing the company's main financial statements. During the internship, I mainly studied the balance sheet, cash flow statement, income statement, income statement, owner's equity change statement and various schedules, analyzed the financial statements, calculated the taxable income of the current period, and made tax returns. Through the preparation of financial statements, we can also analyze the company's financial indicators such as asset-liability ratio and sales interest rate. The financial statements are made in triplicate, one for national tax, one for local tax and one for the company.
The company's finance department also has cashier and VAT invoice issuing offices. Cashiers mainly manage daily cash receipts and payments, prepare cash and deposit journals, issue receipts and handle bills. Special receipts need to be purchased from the tax bureau, and only one copy can be purchased at a time. Through the cashier's internship, I also learned about the issuance of real cash checks, transfer checks and the handling of bank acceptance bills. When issuing a special VAT invoice, you need to check every tax information of the company, including tax number, name, telephone number, address, etc. , and must be true and accurate in the issuance process. If there is an incorrect VAT invoice, you need to apply to the tax bureau and issue a red-ink invoice.
Fourth, internship experience
Internship is an experience that every college graduate must have, which allows us to understand the society and consolidate our knowledge in practice. Through this internship, the knowledge of accounting theory learned in school is combined with practice, which not only gives us a detailed and concrete understanding of the whole accounting process, but also familiarizes us with the specific working objects of accounting, shortening the distance between abstract textbook knowledge and actual work. During the internship, I mainly used real accounting vouchers and financial statements to calculate the economic business in a certain period, and further understood the important relationship between taxation, banks and enterprises. At the same time, I was more familiar with the various operations of UFIDA financial software in actual accounting work and realized the convenience brought by accounting computerization.
Internship is an important experience for every graduating college student. Through internship, I not only cultivated my practical ability, but also increased my practical experience and gained a new understanding of the actual financial work. Internship has taught me a lot of knowledge that I can't learn in class, and it has also made me more aware of my own shortcomings. Through this accounting practice, I have a further understanding of the future study and development direction: learning is not only theoretical knowledge, but more importantly, learning how to apply theoretical knowledge to practice and learn to make the work perfect.
The fourth part of 2020 accounting practice report
From the moment I stepped into the internship unit, I knew that I would experience a particularly extraordinary and rewarding life journey, which would surely leave colorful memories in my life and bring me unparalleled wealth. First, the purpose of internship
Graduation practice is the last course in our university. Before you know it, our college days are coming to an end. At this time, we very much hope to test the correctness of our knowledge through practice. At this time, I came to xx Co., Ltd. to do my graduation internship here.
Second, the internship content and process
In order to achieve the expected purpose of graduation internship. In the practice of school and society, I have a more specific understanding and objective evaluation of myself and my work. In the whole internship project, I have been doing the following work, and my ability has been improved accordingly.
1, working ability.
In the process of internship, I am proactive, studious, conscientious and responsible, and can be competent for the work assigned by the unit, and put forward some reasonable suggestions, do more practical things, and make contributions to the efficiency and development of the enterprise. Summary of graduation practice
2. Practice methods.
In the practice unit, the master guides my daily practice and completes the dual tasks of study and work in a dual capacity. Go to and from work like employees of the unit to complete the work of the unit; As a student, I study with an open mind and try my best to acquire practical knowledge.
3, internship harvest.
There are four main aspects:
(1), through direct participation in the operation process of the enterprise, I learned practical knowledge, further deepened my understanding of theoretical knowledge, improved my knowledge in both theory and practice, and successfully completed the practical task of teaching.
(2) I have improved my practical working ability and accumulated some valuable practical experience for employment and future work.
(3) Being recognized in the internship unit and promoting employment.
(4) Accumulated materials and materials for graduation thesis.
Third, the internship summary and experience
In the process of groping, the X-month internship is over. Internship brings me too many memories and reflections. I listen to the opinions of teachers and classmates with an open mind and try my best to do everything carefully. I am glad that my relationship with my colleagues is very harmonious. At the same time, many shortcomings were found in the internship. This internship is also of great help to my social experience and interpersonal relationship.
I have learned a lot in just x months. This is more exciting and richer than what I have learned in school for so long. But it also makes me feel that I didn't study hard enough before. This internship deepened my knowledge and understanding of accounting work, further consolidated and developed my professional theoretical knowledge, cultivated my ability to engage in accounting work independently, and strengthened my concept of accounting work.
I hope our college can keep in touch with related industries and establish long-term relations with them in the future, which is conducive to a series of cooperation. In short, give us a chance to practice, and I will make a serious summary in the next time, and make unremitting efforts to shape myself into an accountant who meets the requirements of the times!