When we have a new view of life after reflection, we can write an article to record it, which can improve our writing ability. So how do you write it? The following is my experience in manual account training. Welcome to share.
Manual account training experience 1 After several weeks of manual account simulation experiment, I have a deeper understanding of the whole process. From the initial establishment of accounts to writing entries, filling in accounting vouchers, collecting and pasting original vouchers, to the registration of journals, the preparation of account summary tables every ten days, the registration of general ledger, and finally the preparation and binding of statements (balance sheets, income statements). This series of procedures has strengthened my practical operation ability and gained a deeper understanding of the steps and specific operations of the accounting process. At the same time, I systematically practiced what the teacher said, strengthened my memory of theory, and learned a lot of knowledge that was not available in books. I realized that only by applying the theory in books to accounting practice can I really master this knowledge.
This series of procedures is not easy to come down. It's either an accounting error, an entry error, a number or abstract error, a voucher error, a subsidiary ledger error, an uneven summary of subjects or an uneven report ... Although we try our best to correct it according to the accounting method, this error is really hard to prevent, and it is repeated, so that we can only correct some mistakes by re-copying. This cumbersome procedure made me deeply realize that accounting work can't be sloppy. Due to the lack of some tools, the number of people is not enough, the division of labor is not clear, and some steps are not standardized, but I think I will exercise in practice in the future.
Through this simulation experiment, I summed up three characteristics that an accountant must have:
First, be careful.
Second, we must have strong logical ability.
Third, be especially cautious. Every link and every working procedure should be nuanced.
However, writing entries is particularly important. For the staff who write the entry, every economic business should not be let go. It should be included in the subjects over there, such as the amount, debit or credit, date ... Once you are wrong, the whole process needs to be corrected, just like the foundation of a building. In addition, logical thinking ability is necessary for an excellent accountant. For a business that happens, the accountant should react quickly, what it means, what he should do … Last but not least, caution runs through the whole accounting work. Errors are inevitable, and so are clerical errors in activities such as manual accounting. The key is how you treat them. As an accountant, you can't cross out mistakes as usual, but an accountant can't. Accounting requires that every mistake should be corrected in accordance with the prescribed methods, with strict requirements.
This simulation experiment gave me a real feeling of working on the job, because I finally came into contact with something really professional, instead of always talking on paper. This simulation experiment has cultivated my accounting business handling ability and practical ability. I have a comprehensive understanding of accounting work, strengthened the understanding of basic theories, the application of basic learning methods and the training of basic skills, thus realizing the unity of theoretical knowledge and accounting practice, giving me a clearer direction and goal for future accounting study, laying a foundation for going to society in the future and gaining a lot.
Experience of manual accounting training 2 With a fresh and a little nervous mood, I started the first class of simulated accounting manual accounting training. When the instructor said "start to register the certificate", I felt at a loss when I was facing the accounting supplies on the table during training. I didn't dare to write for a long time for fear of making a wrong step. Later, under the patient guidance of the teacher, I began to register one by one. Soon, a long night that is usually felt in class passed quickly. Later, because of the time problem, the teacher asked us to do it ourselves. Day after day, we train almost all day, staring at the pain. But then again, I am very happy to see the training I have done. Although very tired, very boring, but very substantial!
After several classroom studies, the next step is to fill in the original vouchers; Fill in accounting vouchers according to the original vouchers; Fill in general ledger and various subsidiary ledgers, cash book and bank journals according to accounting vouchers: fill in balance sheet and income statement, etc. , relatively more skilled. Then I began to do "fill in the original vouchers, accounting vouchers, account summary tables, general ledger according to account summary tables, general ledger and various subsidiary ledgers according to accounting vouchers, cash book, bank journals and so on." Bind the voucher and hand in the relevant homework on the last day.
After these days of manual bookkeeping, my basic accounting knowledge has been verified in practical work and I have a certain basic practical operation ability. While achieving practical results, I also found many shortcomings in my own operation:
1, for example, if you are not careful enough, you often misread the figures, mistyped the decimal point or missed the business, which leads to errors in the accounting results and unnecessary troubles;
Although the teacher gave us all the business entries in the past six weeks, I still have to make my own accounting entries in actual work. I still have a lot of shortcomings in this respect, and I will strengthen my practice in the future.
Through these days' accounting training, I deeply realized the principles of objectivity, substance over form, relevance, consistency, comparability, timeliness, clarity, accrual basis, matching, historical cost, division of income and expenditure into capital expenditure, prudence, importance, the importance of accounting work in the daily operation of enterprises and the strict requirements of accounting work for accounting practitioners.
In a word, the training has made me have a further understanding of the work of "filling in original vouchers and accounting vouchers according to original vouchers". And found their own shortcomings in the actual operation process, and had a clearer direction and goal for the future accounting study. Through practical training, our perceptual knowledge of accounting has been further strengthened. Deeply understand the basic principles and methods of accounting, comprehensively use all relevant courses such as basic accounting, financial accounting and cost accounting, understand the basic requirements of accounting internal control, and master the transformation process from theory to practice; Master the basic skills of accounting operation; Combining the theoretical knowledge of accounting specialty with professional practice organically broadens our horizons, enhances our understanding of enterprise practice and operation, and lays a solid foundation for our graduation and employment.
Experience in manual accounting training. Accounting manual simulation accounting is finally over! Looking back on these days, we have paid and gained. The general feeling is: it is really not easy to be an accountant! Before, I always thought that my knowledge of accounting theory was solid and strong, just like all work, mastering the rules and following the gourd painting gourd ladle. After this internship, I found that accounting actually pays more attention to its practicality and practicality. Books seem just empty talk. If we put these theoretical things into practical application, then we can't start.
This internship, we are divided into several groups, each group of 2 people, get together to do accounts, which is conducive to students' communication. On the first day of school, I remember the teacher asked us what we should do first to make accounts. I answered to fill in the original voucher. After the teacher's explanation, I figured out the general process of making accounts. It turns out that the account books, account books and account books are all set up. We have set up four account books, general ledger, journal, subsidiary ledger of assets and liabilities and subsidiary ledger of profit and loss. After setting up the account books and accounts, we will open an account and fill in the opening balance of each accounting subject in the account books. I thought it was quite simple and interesting at first, but I accidentally wrote the wrong number. Fortunately, I remembered wrong account's correction method and corrected it in time by crossing the line.
After opening an account, we fill in the original vouchers according to 32 economic transactions on the book, and then fill in the accounting vouchers according to the original vouchers. At first, we were not skilled and impatient, and always wrote wrong numbers, so we had to fill in with a new number. Gradually, we seldom made mistakes. After filling out the voucher, under the guidance of the teacher, I learned to paste the original voucher on the sticker and paste it on the voucher. I am really happy and feel very successful when I watch myself making stacks of vouchers.
After filling in the voucher, it will be posted. You must register all kinds of subsidiary ledger and general ledger according to each voucher. Although it looks a bit like something that anyone can do, it is difficult to repeat such a big job without some patience. At first, I was afraid of making mistakes, but I soon got bored. I'm so tired of boring accounts and figures that there are mistakes and omissions in the accounts. After all the accounts have been recorded, the next step is to close the account. What impressed me most was that two red lines were drawn, and each account page was closed once a month. It hurts to draw a red line. Moreover, the settlement of those figures is the most error-prone, and it must be verified several times to determine whether it is correct. Then, I compiled a summary of the subjects. I just finished making it up, and my heart is in a mess. I slowly calmed down and found my mistake. It turned out that raw materials were 5 yuan short, and then I made up the income statement and balance sheet. After some efforts, I finally compiled it, which is also a relief. After completing a simple manual account, I realized that accounting is forbidden: carelessness, carelessness and impatience.
After this manual simulation exercise, I found that I still have many problems:
First, the knowledge in books is not solid enough to be skillfully applied to practice;
Second, I don't have enough patience, and I don't do things carefully enough. I often make some low-level mistakes, such as writing wrong numbers and remembering the wrong direction.
Although the internship time is not very long, I have learned a lot of knowledge that I can't learn from books, really applied the theory I learned from books to practice, and got in touch with many things to do in accounting in the future. Although the internship is very hard every day, I think it is worthwhile, and it also makes me realize how hard it is to be an accountant. I believe that as long as you work hard in every position, you will be very tired, but you can gain a lot from it. As the saying goes, there are gains and losses. I believe I can correct my shortcomings, do my best to do my job well in the future practical work, be strict with myself and be an excellent accountant.
An unforgettable internship recorded the dribs and drabs I paid and the sweat I shed these days. I think it will become a valuable asset for me to enter the accounting field quickly in the future.
Manual accounting training experience. Registering account books is a very patient and meticulous work, and a slight negligence will make a mistake in calculating the accounts. Detailed accounts of cash on hand and bank deposits, also called journals, must be settled on a daily and monthly basis, and the balance should be registered item by item according to the amount involved in each economic transaction. Other subsidiary ledgers also register the amount of economic business involved by the corresponding borrower and make a balance.
In addition, it should be noted that the registration books must be written in blue and black ink, and red ink can be used when the accounts are offset, but the handwriting should be clear, and there are no skipping pages or blank pages. Accounting errors should be corrected by wrong accounting methods, and should not be altered or fabricated at will.
After the month-end closing and reconciliation is completed, it is necessary to close the account and reconcile as much as possible. Closing refers to registering the economic business that occurred in a certain period in accordance with the regulations, and cleaning up various account books so as to further prepare accounting statements according to the account books. Reconciliation refers to auditing, auditing with vouchers, auditing, auditing and auditing. Finally, prepare financial statements.
Practice is a process of combining theory with practice and an important means of fully applying theoretical knowledge to practice. We have a new systematic understanding of improving accounting practice, and systematically reviewed and supplemented the relevant knowledge of financial accounting in practice.
First, professional knowledge.
Simple financial accounting practice has encountered many problems in the actual operation process, but it has also expanded our understanding of accounting practice operation. Accounting vouchers shall be filled in according to each original voucher, or made up of several similar original vouchers, or filled in according to the summary table of original vouchers. However, the original vouchers with different contents and categories shall not be summarized and filled in one accounting voucher.
On the issue of numbering, if an economic business needs to fill in more than two accounting vouchers, it needs to be numbered by fractional numbering. Cash book and deposit journal are special journals used to reflect cash income, expenditure and balance of daily inventory. When registering these two kinds of journals, bookkeeping should be carried out according to the rechecked vouchers and original vouchers, and the recorded contents must be consistent with the bookkeeping vouchers, and it is not allowed to increase or decrease casually.
After each account page is recorded, the page must be turned according to the regulations. General ledger is also called general ledger. Account books are opened according to the general classification subjects, which are used to register all economic businesses, conduct general classification accounting and provide summary accounting information.
When we set up two accounts, inventory goods and raw materials, we use the account page of quantity and amount. Pay attention to the cost carry-forward method adopted by the company's accounting system when filling in the column carry-forward, and do not blindly use the weighted average method to calculate the unit cost. In order to reduce the difficulty in practice, we adopted the weighted average calculation method at the end of the month, so there are not many mistakes, but it is a noteworthy problem.
Secondly, as far as the personal feelings of internship are concerned.
The short five-week internship was a bit tight, but we still completed the internship task with good quality and quantity. Accounting is a tedious job, which requires a high degree of care and patience. You can't rush for success, you can't be upset, and you can't be half-hearted.
During the accounting period, I was bored with boring accounts and figures all day, so that there were many mistakes in the accounts. The more mistakes you make, the more annoying you are. This will only make things worse. On the contrary, as long as you do it with your heart, you will make ends meet. The more you do it, the more fun you feel, and the harder you do it. When I was in the deposit journal, I had to correct the scarlet letter because of a single mistake, and the account page was badly scraped. In view of the previous experience, I calmly supplemented the manuscript, and finally supplemented the balance sheet and income statement after calculation and verification.
Now think about it. Compared with our first basic accounting exercise, this exercise has been quite skilled, and it can be said that it is a little old accountant. Compared with before, the appreciation of account books has been greatly improved, there is no longer a full page of red lines, and the degree of writing norms has also improved. In accounting, because the original vouchers in our internship materials are related to each business transaction, we are required to analyze which one is used for bookkeeping, which we have not been exposed to in previous studies. Through this experiment, we can quickly analyze which one is used for bookkeeping, which one is used for customers and which one is used for banks and other related original vouchers.
During the internship, Melancholy didn't pay enough attention to this problem at first. We often put everything behind the accounting voucher. Whenever we go to the bank with the relevant bills received, our classmates will jokingly say, "If you do this, the boss of this company will cry to death!" " Jokes are also reminders between classmates, urging everyone to pay attention to the choice of original vouchers. Seeing a completed account is no longer the excitement brought by the sense of accomplishment in the past, but the longing for the future career. I believe that through this experiment, I can fully understand the accounting work and be familiar with the work we are most likely to do in the future.
Although the time of this experiment is very short and the contact work is very shallow, I still learned a lot of knowledge and experience, which are not available in books. By doing manual accounting, 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.