How to write the investigation report of simulated practice experiment of accounting major in TV University? Let's take a look at Bian Xiao's sharing today.

The investigation report of simulated practice experiment of accounting major in RTVU can be described from three aspects. One is to describe the purpose of the investigation report, the other is to describe the specific process and data of the investigation, and the third is to describe the results and analysis of the investigation report.

Fan Benyi, an experimental investigation report on simulated practice of accounting major in RTVU;

Suning Appliance Co., Ltd. is the development shop of Suning Appliance. Company procurement is mainly through agency sales and headquarters procurement. The annual sales income reaches more than 36 million yuan, and the annual tax payment reaches more than 1 10,000. Is a big taxpayer in Huangshan, * * * selling related products from 85 suppliers. In the investigation, I learned about the company's consignment process. The salesman first contacts the merchant, and after the two sides reach an understanding, the company purchases from the supplier. After a certain period of time, the company will settle accounts with suppliers according to the actual sales, and deduct all kinds of consignment fees that the merchants should pay.

I. Other accounts receivable

Other receivables are various consignment fees that suppliers should pay to Suning Appliance Co., Ltd. Table 1 is a set of detailed accounts of other receivables of Suning Appliance Co., Ltd. as of September. According to the data in the table, the total amount of other accounts receivable is as high as 57,852.568 yuan, of which the amount of other accounts receivable of Huangshan of China Mobile Communications Group Anhui Co., Ltd. is 697.55438+0 yuan, and the account age is less than one year; The amount of other accounts receivable of Huangshan Branch of China Unicom is 57 155.05 yuan, and the aging is two to three years. Through the analysis, it is found that China Mobile has a short term of accounts receivable and a small risk coefficient of capital recovery; China Unicom Huangshan Branch has a large amount of other receivables, and the term of receivables is more than 2 years. At the same time, it is difficult to recover this part of the funds because of the problems in the purchase and sale contract and the resignation of the procurement personnel, which leads to a large risk coefficient of fund recovery.

Second, the situation of other payables

When Suning sells the goods of suppliers on a commission basis, the contract signed between the company and suppliers should stipulate the quality assurance of the goods, which means that suppliers need to ensure the quality of their goods when they sell them on credit in Suning. If the quality of the goods provided by the supplier is unqualified, Suning Appliance will deduct part of the quality deposit and pay it to the customer according to the contract; After the performance of the contract between the two parties, Suning Appliance will refund the remaining quality deposit of the supplier.

All this happened in more than two years. As for the other payables of these suppliers, as one of the top 500 enterprises in China, we should take the initiative to verify these suppliers, understand the real reasons why suppliers don't cooperate with Suning, clean up their dealings with suppliers, and take the initiative to return the money that should be returned to suppliers according to the contract to them; For those who withdraw from the market for a long time and cannot return the deposit to the supplier, they should transfer this part of other payables to non-operating income according to the requirements of accounting work, so as to reduce the unnecessary tax risks of the company.

Third, the situation of advance payment.

Suning is a company mainly engaged in agency sales and headquarters procurement. As Huangshan Company, a set of prepayment data as of September _ _ is listed in Table 3. The data shows that the total prepayment of Suning Appliance Co., Ltd. is 6,273,359.82 yuan, of which the prepayment of Suning Appliance Nanjing Purchasing Center is 6,267,070.27 yuan, accounting for 99% of the total, and the bad debt coefficient in this amount is very small. Wuhu Wan Tai, Wuhu Kang Sheng Electronics, Shanghai Han Ying, Huangshan Shida, Huangshan Desheng Trading and Suning Appliance Co., Ltd. have not been in operation for 2 years. These suppliers are all affiliated with individuals, and the purchase and sale contracts of both parties have not been signed. The turnover of personnel is very frequent, and many people can't find managers. It is very difficult to recover this part of advance payment, and the bad debt coefficient is large.

Fourth, the main problems

From the above book data and investigation and analysis, it can be found that Suning Appliance Company's management of accounts receivable is relatively rough, and some aspects of the daily management of accounts receivable are not detailed enough, such as the analysis of users' credit status and the compilation of aging analysis tables, which have produced more other accounts receivable and brought greater financial risks to enterprises.

1. The credit ledger registration is not perfect. First, when some customers broke through the credit line, the enterprise did not take control measures; Second, the manufacturer has already paid in advance, but it still pays in advance according to the contract requirements; Third, the customer's debts that have passed the credit period have not been repaid in time. Some suppliers have been in arrears for several months and the fees have not been recovered. The company did not arrange the responsible person to repay in time, and the possibility of recovering other accounts receivable was greatly reduced after a long time.

2. The implementation of financial internal control is not in place. In order to encourage sales staff to increase sales, enterprises linked sales to wages, but did not include collection in the assessment system. As a result, the sales department only cares about the sales quantity, and starts to enter the market without knowing enough about the customer's integrity. It is also difficult for the financial department to effectively supervise and control, which leads to the sales of the company's goods and the increase in sales. At the same time, it also causes other accounts receivable to rise sharply, which brings a heavy burden to the enterprise's operation and affects its capital turnover and economic benefits.

3. Insufficient implementation of the financial reconciliation system. Due to the imperfect system and personal factors of financial personnel, accounting personnel can't carry out financial reconciliation normally, so some other payables are not settled in time, which makes the company's financial management have certain tax risks; Prepayment appeared in the dealings with suppliers on a commission basis, but the contract was not signed in time and the purchase was timely, which led to accounts receivable that should not have appeared in the company, which led to long-term arrears of some accounts receivable and other accounts receivable, resulting in many accounts receivable that could not be recovered.

4, the financial personnel business level is not high. Due to the low professional level of some accountants, they have not mastered the new policies and systems, and have not carefully analyzed and studied the abnormal accounts.

Suggestions on the investigation of verbs (abbreviation of verb)

The conclusion of the above analysis reflects that Suning Company has great deficiencies in the management of other accounts receivable, other accounts payable and prepayments. I think it is urgent to take measures to strengthen rectification from the following aspects to ensure the stable and healthy development of the company:

1, keep relevant account records, understand the timely payment degree of users, the payment date signed with the contract agreement, and the settlement date of expenses, contact customers in time, and collect accounts receivable;

2. Understand the payment credit of each customer, be careful to do business with customers with poor payment credit, and avoid unnecessary losses as much as possible;

3. Strengthen financial supervision, closely monitor the customer's funds for debts that exceed the payment deadline, and take timely measures to contact users to remind them to pay as soon as possible;

4. Improve the relevant system, prepare an aging analysis table, check the actual number of days occupied by accounts receivable, estimate how many debts will cause bad debts, and collect them in time;

5. Know other payables in time, and return the returned quality deposit to the supplier in time to increase the reputation of the enterprise and enhance the cooperative relationship between the supplier and the enterprise.

6. Establish the prepayment control system. In order to strictly control the occurrence of prepayments and save the expenditure of monetary funds, the Supply Department shall handle the prepayment payment procedures according to the terms of the procurement contract approved by the department director and the chief accountant, and those who have not signed the procurement contract will not be paid. Prepayment is not allowed for outsourced projects.

7, the establishment of accounting personnel training system. Accountants should continue to receive continuing education and master accounting theory knowledge skillfully and systematically.

Model 2 of simulated practice experimental investigation report for accounting major in RTVU;

I. Part I

(1) Experimental time: 20 _ _ _-20 _ _ _.

(2) Experimental location: Computer room of _ _ TV University.

(3) Instructor:

(4) Experimental purpose:

Through this multimedia courseware of accounting simulation experiment, according to the requirements of enterprise accounting system and enterprise accounting standards, we carry out operation training, check and review the learned accounting theoretical knowledge, methods, skills and skills purposefully, and cultivate our own accounting business handling ability through practical operation, so as to systematically learn the basic procedures and specific operation methods of enterprise accounting, strengthen the understanding of basic theories, the application of basic methods and the training of basic skills, and thus have a systematic teaching system for the learned theoretical knowledge. Turn boring and abstract schoolbag knowledge into practical and concrete operation, and improve the recognition ability in an all-round way. Be able to prepare certificates, keep accounts and prepare accounting statements, and cultivate our rigorous work attitude and professionalism in the experiment; Shorten the "adaptation period", be competent for the work, improve the professional work ability, and lay a solid foundation for future accounting practice.

(5), experimental requirements:

By understanding and mastering the general situation of the pilot enterprises, accounting policies and internal accounting methods, we can make clear the basic elements that the original vouchers should have, be familiar with some representative original voucher styles, and master the basic operating skills of filling and auditing the original vouchers. Master the basic operation skills of accounting entries and fill in accounting vouchers. Make clear the types and basic structure of account books, be familiar with the general requirements of registering account books, and master the basic operating skills of opening, setting, registering, reconciling and closing account books. Clear the theoretical basis of balance sheet and income statement, and master the basic operation skills of compiling these two tables. Deepen the mastery and application of basic accounting theories, basic knowledge and basic methods, and improve accounting business skills.

Second, the internship content and specific operating procedures

(a), internship content:

In the training, we should start with the basic accounting theory, take mastering the basic accounting methods and basic operating skills as the main goal, and take accounting as the main line to carry out training. This is through the training of integrating theory with practice, in order to enhance the practicality of knowledge, cultivate our solid accounting theory foundation and practical operation ability, and meet the requirements of cultivating professional skills. Taking an industrial enterprise as an example, this experimental software introduces the general situation, production process and bookkeeping process of the enterprise, and provides some early accounting information for us to simulate the operation of enterprise accountants. The experimental content includes modules such as filling in original vouchers, filling in accounting vouchers according to original vouchers and simulated data, registering accounting books, and preparing financial reports. The contents of account book registration are divided into four aspects: account book initialization, journal registration, subsidiary ledger registration, account summary table and general ledger registration.

(2), the specific operating procedures:

1. Understand the enterprise background and its accounting method according to the simulation;

2. Account creation: general ledger, subsidiary ledger and journal are opened according to the opening balance of simulated enterprise accounts and related materials.

3. Fill in accounting vouchers: Fill in "accounting vouchers" according to the economic business and original vouchers provided by the simulated enterprise data. In accounting practice, there are many kinds of original vouchers, different formats and various specific contents. However, each original voucher should generally have the following basic elements: (1) original voucher name. (2) the date and number of the original voucher. (3) the name of the unit that fills in and accepts the voucher.

(4) the content of economic business and the specifications, units, quantity and amount of the physical objects. (5) Signature of the unit and relevant personnel who fill in the voucher. In accounting practice, the original vouchers required to be filled in are true, complete in content, clear in handwriting and filled in in time. The audit of original documents is a serious and meticulous work, which must be carried out seriously.

4. According to the information provided by the simulated enterprise, set up a cost calculation sheet for cost accounting;

5. According to the accounting vouchers and relevant original vouchers, prepare a summary table of subjects on a regular basis, and register journals, subsidiary ledgers and general ledgers one by one. The amount and balance of gold journal, deposit journal, various subsidiary ledgers and general ledger should be generated, and the balance of general ledger should be checked with the balance of journal and subsidiary ledger.

6. Preparation of statements: prepare the balance sheet according to the balance of general ledger and subsidiary ledger, and prepare the profit and profit distribution statement, cash flow statement and other schedules according to the amount of relevant accounts.

Generally speaking, accounting work is closely linked. The examination of original vouchers directly affects the completion of accounting voucher registration, and the registration of accounting vouchers directly affects the completion of general ledger registration, which in turn directly affects the preparation of accounting statements. Any problem in accounting work will affect the smooth completion of accounting work. Therefore, serious and meticulous working attitude is the basic requirement of accounting work for accountants, and every dedicated accountant should develop good working habits to prevent mistakes in accounting work.

Model 3 of simulated practice experimental investigation report for accounting major in RTVU;

Purpose of investigation: In order to use the professional knowledge learned to understand the accounting workflow and management methods, deepen the understanding of accounting work, integrate theory with practice, cultivate practical work ability and problem-solving ability, achieve the purpose of applying what you have learned, and lay a solid foundation for better work in the future.

Investigation time: _ _ _ _ _ _ _.

Respondent: _ _ _ _ _ _ _ Co., Ltd.

Survey method: interview.

First, the basic situation of the unit under investigation

_ _ _ _ _ Company is a private enterprise. In fact, any unit has its own management system and policies, and this company is no exception. Although there are not many employees in the company, the internal post setting of the financial and accounting institutions of the unit is based on the principle of separation of incompatible posts in the internal control system. The internal post division is established according to the principle of "handling, examination and approval", and the post setting and business division adhere to the principle of mutual restriction and mutual supervision. The finance department of our company has 1 chief financial officer, 1 accountant, 1 cashier. Its main function is to account for the company's economic activities, report the company's financial status and operating results, record, calculate and report the company's financial revenue and expenditure and business development in a timely, accurate and complete manner, and provide true and complete accounting information for the next step.

(1) Contents of the survey

I will take the financial personnel setting, account book setting and budget management of this unit as the main inspection contents, including:

1. Position setting status, mainly aimed at whether to provide accounting, cashier and custody.

2. The quality of personnel mainly refers to whether they have professional certificates, whether they are full-time and whether they abide by the professional ethics of financial personnel.

3. Account book setting mainly refers to whether the account book settings such as general ledger, subsidiary ledger, deposit journal and cash account book are complete, whether the records are timely, and whether the accounts, vouchers and accounts are consistent.

4. Mainly aimed at whether the internal financial system is sound.

Second, the survey results

Through this investigation, it is found that the company's post setting and account book setting are basically complete and recorded in time, and the accounts, account certificates and accounts are basically consistent. The accounts have been settled on a daily basis. All financial personnel have obtained professional certificates and can abide by accounting professional ethics. No illegal acts related to accounting duties, such as providing false financial and accounting reports, making false accounts, concealing or destroying accounting vouchers, account books, financial and accounting reports, embezzlement, embezzlement of public funds, and job occupation, were found. Moreover, the company's financial management system is perfect, and various rules and regulations have been formulated. At the same time, I also found that the company has several good practices:

(I) Post Setting and Division of Labor Although the company has not been established for a long time, they set up accounting posts reasonably, insisted on the separation of incompatible posts, ensured that the rights and responsibilities between posts were clear, mutually restricted and supervised, and implemented the internal control system to the letter, basically realizing the separation of data maintenance management and computer audit; Data input is separated from auditing and bookkeeping; The responsibilities and authorities of the bookkeeper, the approver of economic and business matters and accounting matters, and the handling personnel are clearly divided, separated and restricted from each other.

(two) bill management bills are the legal vouchers of the financial revenue and expenditure of the unit and the original vouchers for bookkeeping. Therefore, the blank bill is kept by a special person, and the person who keeps the bill does not participate in keeping all the seals of the bank, which also follows the principle of separation of incompatible duties. The bill keeper strictly abides by the bill management regulations in the process of collecting and using bills, and can basically use them according to the specified requirements, and saves all bills that are invalid due to filling errors. The bookkeeper records the used bill number in the abstract of the accounting book, so as to check the continuity of the used bill number at any time. In addition, without approval, the company's financial personnel did not find that the bill was endorsed and transferred without authorization, and issued a blank check without authorization. They pay attention to using the issued cashier's checks and drafts at any time, and check and record the balance of use immediately after maturity. Every month, there will be a special person to check the bank statement with the account book records, and the bill usage will be checked one by one with the relevant records of the bank statement to ensure that the accounts and certificates are consistent. Strengthening bill management is an important part of the company's internal financial management system. In the work, the company established a strict bill custody system and realized the special person custody system. Special storage system; Special account management system; Custody handover system; Periodic inventory system.

(III) Fund Management First, strengthen cash management and strictly implement the national cash management regulations and implementation rules. For cash income, such as cash withdrawn by the bank, various loans returned by employees and other income, the excess cash should be delivered to the bank in time according to the cash limit stipulated by the bank, and misappropriation of cash and IOUs is prohibited. Two, the cashier for cash receipts and payments, based on accounting vouchers confirmed by accounting audit. Cash paid in advance by employees can only be distributed after being signed and approved by leaders. Third, the cashier stamped the original vouchers of the revenue and expenditure business with "received" and "paid" stamps. At the same time, register the cash account book and deposit journal in time according to the accounting voucher, so that the daily statement and monthly statement are consistent.

(IV) Fund management Strengthen the financial audit system, establish a strict expenditure audit system, and reimburse the office expenses, printing expenses, publicity expenses, equipment purchase expenses, wages, bonuses, allowances and other expenses paid to employees according to regulations. Formulate strict expense reimbursement procedures, and each expense must obtain legal documents, which shall be signed by the person in charge, approved by the competent leader, and then reimbursed by the financial personnel. Strengthen the supervision of funds beforehand and afterwards. Strictly follow the expenditure plan, adhere to the system, resist unreasonable expenditure and put an end to waste.

Three, some suggestions on strengthening financial management

(1) In order to promote the development of the company's economic business, improve the company's economic benefits and standardize the financial work, a reasonable financial management system should be formulated in strict accordance with the relevant national laws and regulations on financial management and the relevant provisions of the company's articles of association, combined with the actual situation of the company.

(2) The company's accounting should follow the accrual basis principle.

(three) do a good job in the basic work of financial management, establish and improve the financial management system, and conscientiously do a good job in the planning, control, accounting, analysis and assessment of financial revenue and expenditure.

(D) Financial management is the main aspect of the company's operation and management. The company's financial management center is responsible for the organization, implementation and inspection of financial management. Financial personnel should conscientiously implement the accounting law, resolutely act according to the financial system, and strictly observe company secrets. At the same time, it is necessary to strengthen the training of financial personnel, and the re-education of accounting personnel is mainly completed through self-study and annual training organized by the financial department. As a result, the update of relevant professional knowledge is slow and the coverage is not wide enough, which also restricts the development of accounting work to a certain extent.

(five) to strengthen the management of original documents, on the basis of the original work, more institutionalized and standardized.

(six) to do a good job in accounting audit, accounting personnel should carefully review the legality, authenticity, completeness of procedures and accuracy of information of each business. When preparing accounting vouchers and statements, it should be audited by special personnel, and major issues should be audited by the person in charge of finance.

(seven) the establishment of accounting files, including accounting vouchers, accounting books, accounting statements and other accounting materials, should be established, properly kept, kept and destroyed in accordance with the provisions of the Measures for the Administration of Accounting Files. With the progress of society and the deepening of company system reform, the company's financial management system should be constantly revised, supplemented and improved on the basis of retaining the original good practices to ensure the smooth, reasonable and efficient collection, distribution and use of the funds needed by the company.

In a word, through this internship, we can appreciate the society in practical investigation, consolidate what we have learned in practice, and link the basic accounting theory knowledge with reality, which not only makes me familiar with the whole accounting workflow, shortens the distance between abstract textbook theory and practical work, but also knows the importance of integrating theory with practice. This internship, although the time is not very long, let me gain a lot and benefit a lot.

The above is what Bian Xiao shared today, and I hope it will help everyone.