Unconsciously, the one-week basic accounting simulation experiment ended. In this week's accounting simulation practice, I systematically practiced some theoretical knowledge that the teacher said, strengthened my memory of theoretical knowledge, learned a lot of knowledge that was not available in books, and realized that only by applying the theoretical knowledge learned in books to actual accounting practice can I really master this knowledge. This is also the purpose of this internship. First of all, we should obtain relevant original vouchers, and then register them as accounting vouchers according to these original vouchers. According to the accounting voucher, enter its subsidiary ledger. At the end of the period, fill in the account summary table, make a trial balance and finally register it in the general ledger. After carrying forward its cost, fill in the balance sheet and income statement according to the total amount of the general ledger. The specific summary is as follows: 1. Prepare accounting vouchers. First of all, we should write accounting entries according to economic business (the cornerstone of accounting cycle). I thought I had basically mastered all the relevant accounting knowledge, but these seemed to be just an armchair strategist. When I put these theoretical things into practical application, I have no way to start. So I had to move out the accounting principle, review it carefully, and carefully read the accounting business that I use more every day. Then fill in accounting vouchers according to accounting entries. Practice filling in receipt voucher, payment voucher and transfer voucher, and understand the format, record content and filling method of various common original vouchers. Second, the register. There are subsidiary ledger accounts, cash book accounts and deposit journal accounts, and the opening balances of each account and general ledger account are registered respectively. Accounting is a dull job. Although the captain looks a bit like something that only primary school students can do, I made many mistakes in those boring accounts and figures during my internship. The more wrong, the more annoying. Therefore, it is difficult to be competent for accounting work without certain patience and care, because you can't paint with a pen, use an eraser or scrape with a blade whenever you make a mistake. Every step of the accounting system is strictly required. For example: 1. If you write the wrong number, you must cross the line with a red pen and write the word "invalid" before it can be invalid. There are also strict requirements for the writing of numbers. Be clear, fill in according to the grid, and don't stagger. Moreover, when bookkeeping, you should be clear about the names of each detailed entry and the general ledger, and don't scribble, otherwise the debit and credit sides of the general ledger will be uneven. Therefore, do not do accounts: sloppy, sloppy, impetuous. Doing everything is the same, it takes perseverance, care and perseverance to reach the other side of success! Third, prepare the report. First, compile the unit and time in the upper left corner; Then prepare financial reports, such as balance sheet and income statement, according to account books and year-end final accounts; The balance sheet must also ensure that the total amount on the left is equal to the total amount on the right, otherwise it will be re-listed; Finally, the signature of the compiler is required. In a word, this week's internship made me have a clearer understanding of the work of accounting posts, found my own shortcomings in the actual operation process, and had a clearer direction and goal for future accounting study. I hope that in the next few days, the school can give us more internship classes, so that we can constantly check for leaks and fill vacancies, help our accounting students learn professional courses well, and lay a good foundation for going to society in the future.