The cashier's internship report includes job responsibilities, processes, etc. Advantages and disadvantages; Future prospects (foster strengths and avoid weaknesses)

Cashier practice report-Cashier practice report

In 2005, all departments of the company made gratifying achievements. As a cashier, I have done my duty in four aspects: receipt and payment, reflection, supervision and management. Especially during the SARS period, I still went to public places such as bank insurance to handle business on time.

Over the past year, while constantly improving our working methods, we have successfully completed the following tasks:

I. Daily work during school:

1. Contact the relevant departments of the bank to complete the employee salary payment in an orderly manner.

2. Clean up the list of customers' arrears and cooperate with relevant departments to complete the collection of arrears.

3. Check the insurance list, handle the handover formalities with the insurance company, and handle accident insurance for our employees.

4. Prepare various financial statements and statistical statements in 2005 and submit them to relevant departments in time.

Second, other work

1, welcome the company to evaluate, prepare the required financial related information and send it to the office in time.

2. In order to meet the audit department's inspection of our company's accounts, do a good job of self-examination and self-correction in the early stage, make statistics on possible problems in the inspection and submit them to the leaders for review.

According to the company's deployment, do a good job in social welfare activities and relief work for employees in need.

In this year's work

1, strictly implement the cash management and settlement system, check the cash and accounts with the accountant regularly, and report and deal with any discrepancy in cash amount in time.

2. Recover the company's income in time, issue receipts, recover cash in time and deposit it in the bank, and never pay cash.

3, according to the basis provided by the accountant, timely pay employees' wages and other payable funds.

4. Adhere to financial procedures, strictly check and calculate (invoices must be signed by the manager, acceptor and approver before reimbursement), and invoices that do not meet the procedures will not be paid.

Summary of cashier's internship report

Recently, many friends repeatedly asked me for cashier's internship report, because cashier is a kind of accounting, and many accounting internship reports also contain the basic contents of cashier's internship report, so I didn't add cashier's internship report directly before, because everyone needed it. Today, I specially collected several cashier internship reports, all of which are practical model essays for the reference of cashier internship students. Have a nice internship.

Cashier's internship report

With the improvement of the accounting system, the society's attention and requirements for accountants are becoming more and more strict. As accounting professionals in the future society, we should strictly demand our own quality and cultivate strong practical ability of accounting work to meet the requirements of society and enhance social competitiveness. 65438+At the beginning of February, I participated in the ERP internship organized by the school. After simulating the internship of Yu Nian Co., Ltd., I have a deeper understanding of professional business combined with what I have learned. My internship position is cashier, which mainly includes accounting business, the process from original vouchers to accounting statements, the company's asset operation and so on.

First, the internship overview

During more than one month's internship, I have a comprehensive understanding of the cashier's work practice. Before, I thought the cashier just ran to the bank to count cash. I thought it was just some simple and trivial work. After groping and working during the internship, I finally know that the cashier's work is not as simple as I thought. Cashier work is an important part of accounting work. Generally speaking, its functions can be summarized into four aspects: receipt and payment, reflection, supervision and management:

1, collection and payment function. The cashier's basic function is the receipt and payment function. The business activities of an enterprise are inseparable from the receipt and payment of commodities, the receipt and payment of current accounts and the handling of various securities and financial transactions. In these transactions, the receipt and payment of cash, bills and financial securities, as well as the handling of bank deposit receipt and payment business, must go through the hands of cashiers.

2. Reflect the function. The second main function of cashier is to embody functions. Cashiers should make detailed records and accounting of their own monetary funds and securities through their unique cash and deposit journals by using a unified monetary measurement unit, so as to provide complete and systematic economic information for economic management and investment decision-making.

3. Supervisory function. Cashiers should not only record and account the monetary funds and securities of their own units in detail, but also provide complete and systematic economic information for economic management and investment decision-making, and also supervise the legality, rationality and effectiveness of various economic businesses of enterprises, especially the receipt and payment of monetary funds.

4. Management function. Another important function of cashier is management function. It is also the cashier's duty to keep monetary funds and securities, manage bank deposits and various bills, analyze and study the efficiency of enterprise capital use, provide financial information for enterprise investment decision-making, and even directly participate in enterprise program evaluation and investment benefit prediction and analysis.

Although the cashier's function is very important to the enterprise, my workflow is not complicated. My work mainly includes:

1. Handle bank deposit transfer and cash custody.

2. Responsible for the management of checks, invoices and receipts.

3. Register the bank journal and cash book, and reconcile with the bank in time.

Cashier's working rules include: work items and audit procedures, error prevention and correction procedures and cash receipts and payments;

1. Cash receipts and payments shall be counted in person.

2. The person in charge shall be responsible for overpaying or underpaying cash.

3. Do a good job in daily cash books and inventories, ensure that the accounts are consistent with the facts, prevent cash gains and losses, and return cash and equivalents to the general manager after work.

4. Generally, the payment business of large denomination cash is not handled, and the payment is made by transfer procedures, and special circumstances require approval.

No matter how much money an employee borrows from abroad, it must be signed and approved by the general manager and borrowed by IOUs. If the loan is not approved, any dispute is caused by the responsible person.

Journal processing is divided into:

1. When you register a periodical, you should first distinguish the accounts and avoid arrogance.

2. Make the balance of each account every day so that the general manager and financial accountant can understand the operation of the company's funds and dispatch the funds.

3. Take care of all kinds of blank checks, and don't leave them anywhere.

Because I took part in the course of computerized accounting simulation practice at school this semester and made a manual simulation of accounting vouchers in class, I tried to master accounting vouchers skillfully with my own memory and theoretical knowledge learned at school. Accounting entries are a key part of accounting work, so we should pay more attention to accounting entries, so I work overtime every day to make up lessons and carefully read the accounting business used by the company. After all, accounting entries can be learned in books, but some bank drafts, bills of exchange, invoices, etc. Only through internship can I really get in touch with it, so I am deeply impressed by the relevant bills. But just knowing each other is not enough. All documents should be classified by month and day, and documents of various businesses should be sorted and bound to prepare for the preparation of accounting vouchers.

Accounting vouchers are written vouchers to record economic business and clarify economic responsibilities, and are the basis for registering account books. Accounting vouchers can be original vouchers and accounting vouchers according to different procedures and uses. The original voucher refers to the written proof of the occurrence or completion of economic business, which proves the occurrence and completion of economic business and is also the legal basis for the preparation of accounting vouchers. Accounting vouchers shall be filled in by the accounting department according to the audited original vouchers. The most important content of accounting vouchers is to make accounting entries, indicating the account name, amount and accounting direction involved in economic business, which is the direct basis for registering account books. Therefore, the registration of accounting vouchers is the first key step in the accounting process. In order to improve work efficiency, I use Kingdee software when doing accounts. After carefully examining the original vouchers according to the essential elements of the original vouchers, I entered the accounting voucher entry interface of Kingdee Accounting Software, first entered a concise summary according to this transaction, then selected the accounting subjects according to the accounting entries, entered the amounts in the debits and credits of the corresponding accounting subjects, and finally saved them after checking that all the elements were accurate. At first, it was slow, and some wrong vouchers could be found when checking vouchers, but because I just learned the operation and application of Kingdee accounting software last semester, it won't be too difficult to use. After several days of practice, I have improved a lot in speed and accuracy. Through the preparation of accounting vouchers for a period of time, I have a more profound and comprehensive understanding of various accounting subjects, which has played a great role in the combination of book knowledge and practice, and also made me have a deeper understanding of accounting vouchers.

The accounting of our accounting department is mainly divided into three steps: bookkeeping, rechecking and cashier. As I am a cashier, I mainly deal with cheque business. To handle the cheque business, we must first check whether the figures and words are consistent, whether the cheque amount, date and payee have been altered, whether the cheque exceeds the time limit for presenting payment, and whether the cheque is overdrawn. It is worth noting that the word "whole" should be added to yuan, not to yuan. After checking the check, I need to go to the bank to fill in the payment voucher and the bank receipt, and bring the corresponding copies back to the accountant as the original voucher for registration.

Second, the internship harvest

After this internship, although the time is very short, what I have learned is very difficult to learn in my college life of more than three years. 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 will deal with my classmates more during my internship and try to ask them humbly. Good interpersonal relationships are not limited to this department, but also good relationships with colleagues in other departments, so that work efficiency will be higher. As an accountant, you must have good interpersonal skills.

Accounting is a dull job. During my internship, I was tired of those boring accounts and figures all day. But as long as you work hard, you will find it more interesting and energetic. Therefore, it is forbidden to make accounts: sloppy, sloppy and impetuous.

I benefited a lot from this accounting internship. As the saying goes, a journey of a thousand miles begins with a single step, and the most basic business is often not fully understood in books, so basic practice is particularly important, especially the job opportunities of senior technicians reflected by the current employment situation are far greater than those of college undergraduates, because their practical ability is stronger than that of undergraduates. From this internship, I realized that if we combine what we have learned in college with more practice and test the truth with practice, so that an undergraduate can have a strong ability to deal with basic practice and more systematic professional knowledge, this is the purpose and significance of our study and internship.

This internship provided me with a rare opportunity to go deep into society and experience life. I learned a lot and learned a lot. In the simulated social activities, I felt all kinds of abilities that I should have to survive in the real society, and made comprehensive and sufficient preparations before stepping into social work. Taking advantage of this rare opportunity, I worked hard, set strict demands on myself, humbly asked financial personnel for advice, earnestly studied accounting theory, learned accounting laws and regulations and other knowledge, 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. I believe that after this simulated internship, I have the ability and will integrate into the society with a better attitude.

May 20(th), 2008

Peng Wang

administrative staff

157 article

Model essay on accounting practice report

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. Accounting refers to the calculation, recording and collection of relevant data of specific things, which are transformed into financial information useful for users' decision-making through processing. As an applied discipline and an important economic management work, accounting is an important means to strengthen economic management and improve economic efficiency. 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 a more fundamental driving force, which 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. 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. To learn accounting well, we should not only learn all kinds of accounting knowledge from books, but also actively participate in all kinds of accounting practice opportunities, so that theory and practice can be organically and pragmatically combined. Only in this way can we become high-quality accounting professionals. Therefore, according to the study plan, I specially went to a unit that has implemented computerized accounting for a month. The specific contents of this internship are as follows:

First, fill in the original vouchers and accounting vouchers according to the economic business.

1. Original voucher: refers to the certification document that directly records the economic business, clarifies that the economic responsibility has legal effect and serves as the original basis for bookkeeping. Its main function is to prove the occurrence and completion of economic business. Fill in the contents of the original voucher: the name of the original voucher, the date and number of the voucher, and the basic contents of the economic business (the basic contents of the economic business should be described qualitatively and quantitatively, such as the name, quantity, unit price and amount of the purchased goods, etc.). ), and fill in the signature of the unit and relevant personnel.

2. Bookkeeping vouchers: Bookkeeping vouchers are the direct basis for registering account books. After the implementation of computer accounting, the accuracy and completeness of electronic account books depend entirely on account book vouchers, which are filled in according to the correct original vouchers in operation. Fill in the contents of accounting vouchers: voucher type, voucher number, voucher preparation date, account content, etc.

2. Register the journal according to the accounting voucher.

Journals are generally divided into cash book and deposit journal; Are generated by voucher files. In computer accounting, journals are automatically registered by computers. The main function of journals is to output cash and deposit journal for cashiers to check cash receipts and payments and balances. To export cash book and deposit journal, it is required that when the system is initialized, the "Journal" sign must be selected for cash account and bank deposit account, that is, journals should be registered for this account.

Three, according to the proof of charge to an account and the attached original voucher registration subsidiary ledger.

Sub-ledger, also known as sub-ledger, is a kind of ledger registered according to the account page of sub-ledger account. After entering the accounting voucher, the computer will automatically register the subsidiary ledger.

Fourth, calculate the product cost according to the accounting vouchers and subsidiary ledger.

According to accounting vouchers and subsidiary ledger, the product cost is calculated by comprehensive carry-over method in step-by-step settlement method.

Five, according to the accounting vouchers to prepare the subject summary table.

The account summary table is also generated by voucher file, and its preparation method is that the user inputs the start and end dates to be summarized, and the computer automatically generates the account summary table for the corresponding time period.

6. Register the general ledger according to the account summary table.

Operate the computer according to the obtained account summary table, and the computer will generate the corresponding general ledger.

7. Reconciliation (trial balance).

Reconciliation is to check the data of account books, check whether the accounting is correct and whether the account books are balanced. Reconciliation is mainly completed by checking the data of general ledger and subsidiary ledger, general ledger and auxiliary ledger. Trial balance is based on the accounting balance formula: debit balance = credit balance, checking the ending balance of all subjects set by the system, and outputting the account balance table and balance information. Generally speaking, after computer bookkeeping, as long as accounting vouchers are correctly entered, all kinds of account books should be correct and balanced after computer automatic bookkeeping. However, due to illegal operation, computer virus or other reasons, some data may be destroyed, resulting in inconsistent accounts. In order to ensure that the accounts are consistent, reconciliation should be carried out frequently, at least once a month, usually before the end of the month.

8. According to the relevant contents given, prepare the balance sheet and income statement of this month;

Take the beginning of1February as the beginning of a year and this month as the current year to prepare accounting statements. The balance sheet is an accounting statement that reflects the financial situation of an enterprise on a specific date. It explains the financial situation of enterprises according to the accounting equation of "assets = liabilities+owners' equity". The income statement is an accounting statement that reflects the operating results of an enterprise in a certain period. According to the accrual basis principle and matching principle, the income statement matches the income, cost and expenses of an accounting period, thus calculating the net profit and loss of the reporting period. According to the specific requirements, operate the computer to get this month's balance sheet and income statement.

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; At the same time, it also made me realize that traditional manual accounting and computerized accounting have similarities and differences;

A, * * * is the same:

1. The ultimate goal of traditional manual accounting and computerized accounting is to strengthen management, provide accounting information, participate in economic decision-making and improve economic benefits.

2. Both traditional manual accounting and computerized accounting abide by accounting laws and regulations, which are the important foundation of accounting work.

3. Traditional manual accounting and computerized accounting follow basic accounting theories, accounting methods and accounting standards.

4. Traditional manual accounting and computerized accounting have the same basic functions, including information collection and recording, information storage, information processing, information transmission and information output.

5. Keep accounting files.

6. Prepare accounting statements.

Second, the difference is that:

1, operating tools are different from traditional manual bookkeeping operating tools, such as abacus or electronic calculator. Every calculation needs to repeat the calculation process. Because the calculation results can't be stored, people have to calculate and record at the same time, which is a heavy workload and slow speed. The operation tool of computerized accounting is an electronic computer, and the data processing is completed by the computer, which can automatically and timely store the operation results, and people can get the desired information as long as they input the original data.

2. Different information carriers; Traditional manual bookkeeping takes paper as the carrier, which takes up a lot of space and is difficult to save and find. In addition to the necessary accounting vouchers, computerized accounting can also use disks, tapes, etc. as information carriers, which takes up small space and is easy to keep and find.

3. The account book rules are different; Traditional manual accounting stipulates that journals and general ledger should use customized account books, and subsidiary ledger should use loose-leaf account books; Errors recorded in account books should be corrected by line breaking and scarlet letter method; Blank lines and blank pages in the account page should be crossed out with red lines. Computerized accounting does not adopt a set of error correction schemes of traditional manual accounting, and all registered and posted data shall not be changed (with technical control, of course). Even if there is an error, it can only be corrected by entering "change voucher", leaving traces of change. You can manually handle the blank lines and pages of the account page to be printed.

4. Accounting procedures (accounting forms) There are four different traditional manual accounting procedures, but all of them can't avoid the fundamental weakness of repeated copying, which is accompanied by the increase of personnel and links and the increase of errors. The account processing program of mature computerized accounting adopts the same model to handle the accounting business of different enterprises. The cost accounting program is in the form of software solidification in the computer, and the process from accounting vouchers to accounting statements is handled by the computer, and any required output can be met.

5. The organizational system of accounting work is different; The accounting organization of traditional manual accounting is based on the different nature of accounting things; Computerized accounting organization system is based on different forms of data.

6. Different personnel results; The personnel in traditional manual accounting are all accounting professionals, and the authority should be accounting; The personnel in computerized accounting are composed of accounting professionals, computer software, hardware and operators, and the person in charge should be an accountant who has mastered the intermediate level of computerized accounting.

7. Different internal controls; Traditional manual bookkeeping generally checks the correctness of accounting vouchers from the contents, quantity, unit price, amount, accounting subjects and other items; The correctness of accounts is generally verified by mutual verification of three sets of accounts; And through internal control means such as account-certificate consistency, account-account consistency and account-fact consistency, the correctness of data is guaranteed and loopholes are blocked. Due to the changes in accounting procedures and accounting working group system, except for the collection, review and coding of original data by the original accountants, all other processing work is undertaken by the computer department. The internal control mode was partly replaced by computer technology, from manual control to man-machine control.

All the above differences converge to one point, which is due to the change of computerized accounting data processing mode, which has caused changes in all aspects of traditional manual accounting. This change will make the system function more strengthened, the system structure more reasonable and the system management more perfect.

Computerized accounting is a brand-new page in accounting history. 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. For myself, in this era of advancing with the times, as an accounting major student, I should better study the professional knowledge of accounting major and lay a good theoretical foundation during my 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 leave the campus, I will become a veritable accounting professional, so that I can find my place in the waves and make my due contribution to the social economy.