Foreword of 2000 words: Accounting is an accounting method to measure, record, calculate, analyze, check, predict, participate in decision-making and supervise the economic business of accounting units in order to improve 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.
Practical purpose: to study and practice the related contents of accounting and financial management on the spot. Use the professional knowledge to understand the accounting workflow and work content, deepen the understanding of accounting work, integrate theory with practice, cultivate practical work ability and the ability to analyze and solve problems, achieve the purpose of applying what you have learned, and prepare for entering the society smoothly.
Internship location: Jiangxi xxxx Supply and Marketing Cooperative
Internship content: Initial contact with accounting work and work in industrial and commercial registration. Familiar with accounting workflow.
After the voucher preparation is completed, it will enter the accounting procedure. Although bookkeeping looks a bit like what all primary school students can do, it is difficult to do such a repetitive work without some patience and care. Because a mistake is not casually painted with a pen or eraser, every step of the accounting system has strict requirements. For example, if a wrong number is written, it must be crossed out in red and stamped with the seal of the responsible person before it can be invalidated. If you write the wrong summary column, you can underline it with blue strokes and write the correct summary next to it. At ordinary times, we always think that writing the middle point looks good and the summary is not good. We must write it on the left, leaving no spaces. This is to prevent the summary column from being tampered with at will. There are also strict requirements for the writing of numbers, and the handwriting must be clear and delicate, and it should be filled in according to the grid and cannot be staggered. Moreover, when bookkeeping, you should be clear about each detailed entry and the name of the general ledger, and you can't scribble, otherwise the total loan amount can't be settled. Such a cumbersome procedure makes me dare not be sloppy. This is not a deduction for homework or a mistake in the exam. This is related to the accounts of enterprises and is the basis for enterprises to formulate future development plans.
After all the accounts have been recorded, we will settle the accounts. Each account page is settled once a month. That's what the so-called monthly knot means. The most troublesome thing is the handling fee and taxes during the settlement period. If you make a mistake by pressing the computer, you should review it two or three times if you are not careful. At the beginning, I mastered the calculation formula and thought it was not a problem to press the computer, but I miscalculated a lot of data because of carelessness. Fortunately, my elders taught me to write data with a pencil first, otherwise I really don't know what the account book has been altered into.
After a general understanding of the whole process from document preparation to bookkeeping, we should sum up what manual bookkeeping is all about with book knowledge. The elders should patiently explain to me the style and filling method of each bank bill and when to use it. With a basic understanding, learning will be more handy.
In addition to doing a good job as an accountant, I will learn from the cashier when I have time. When people mention the cashier, they think it's a bank. In fact, running a bank is only one of the important tasks of a cashier. I learned from chatting with the cashier that it is not easy to run a bank. In addition to being familiar with how to deal with banks in every business, I also have the spirit of suffering. Think about cold winter or hot summer, who doesn't want to stay comfortably in the office, but it's not easy for the cashier to go to the bank every one or two days.
In addition to managing the bank teller, he is also responsible for the daily cash warehouse, daily cash storage and expenditure, as well as issuing checks and operating the tax control machine. Speaking of tax control machine or the achievement of promoting accounting computerization in recent years, it should be computerized. The tax control machine just prints out the invoice, and the amount and tax amount are divided into two columns, which should be sorted together in the original voucher. In fact, its operation is not difficult, as long as you know a little about the operation of office software, it is easy to master. However, it is not so simple to fully grasp the principle. So in my spare time, I talked to the cashier about the use of the tax control machine, learned the basic operation, and I won't be at a loss when I go to work, because this new machine has never been mentioned in the textbooks I learned at school.
College students' internship is both a challenge and an opportunity. Only by grasping it well can its significance be reflected.
The following summarizes the significance of personal practice and my understanding of accounting work:
First, as an accountant, you must have good professional quality, professional ethics and professional attitude in your work. As the core organization of modern enterprise management, the accounting department must have high requirements for the quality of its employees.
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 * * * 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.
Second, as an accountant, we 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.
Third, 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.
Internship experience:
In this process of learning and contact. I find that accounting is a subject with strong combination of practice and theory. Although I have studied this course, when I first operated the specific business with my colleagues in the company, I felt a little different from the book. The affairs in practical work are detailed and complicated, and only with more practice can we grasp them firmly. The main purpose of this internship is to see what are the differences and similarities between the theoretical knowledge we have learned and the actual operation of the company, how to implement internal control, how to implement new accounting policies, how to transition the old and new policies, how to handle some special accounts and so on. With these questions, I looked at them with my eyes in this month, asked my leading colleagues if there was anything they didn't understand, and gave me some answers to these questions in the accounting internship report, which achieved the purpose of this internship. Besides professional knowledge, I also saw a lot of things that I couldn't learn in class. How the company operates, the team spirit among employees, the process of handling business, the implementation of rules and regulations, the management of enterprises and so on. In addition, I also saw some loopholes in the company, such as internal control, mainly including the implementation of cash payment system, and the company is not optimistic about the implementation of national policies and regulations. However, in the reality of small-scale private enterprises, this situation may be widespread. As an accountant, this internship has made me more aware of my future efforts. For example: practical ability, adaptability, psychological quality, adaptability and so on. In addition, it is also important to be enterprising.