Internship is an experience that every college graduate must have, which allows us to understand the society and consolidate our knowledge in practice. Internship is a test of every college graduate's professional knowledge. It makes us learn a lot of knowledge that we can't learn at all in class, which not only broadens our horizons and increases our knowledge, but also lays a solid foundation for us to further move towards society in the future, and is also the first step for us to move towards industrial posts. Accounting is an accounting method to measure, record, calculate, analyze, check, predict, participate in decision-making and supervise the economic business of accounting units for the purpose of improving 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.
In view of this, after two years of college study and life, I can say that I am familiar with accounting by studying accounting principles, financial accounting, management accounting, cost accounting and accounting theory, and I have basically mastered all the basic professional knowledge, basic theories, basic methods and structural systems of accounting, but these seem to be just an armchair strategist. I feel that I have mastered some knowledge of accounting theory, and I can only talk here. So you believed it? Practice is the only criterion for testing truth? This paper holds that only by applying the theoretical knowledge learned from books to the actual accounting practice can we really master this knowledge. Therefore, as an accounting major, I have the honor to participate in the professional internship of XX County Sub-branch of XX Branch for nearly two months from X month of XX year.
This internship has provided me with such a rare opportunity to go deep into the society and experience the school, so that I can feel life in actual social activities and understand the various abilities I should have to survive in society. Taking advantage of this rare opportunity, I worked hard, set strict demands on myself, humbly asked financial personnel for advice, earnestly studied accounting theory, studied accounting laws and regulations, and mastered some basic accounting skills in my spare time, thus realizing what I should learn more in the future, which aggravated my sense of urgency, laid the foundation for truly stepping into society to display my talents and embark on a job, and accumulated more abundant knowledge for my future work and life.
Internship purpose:
1. According to the actual situation of interns, the knowledge of accounting theory is combined and applied to deepen the deeper and more systematic understanding of professional knowledge, deepen the understanding of second-hand information in textbooks, gradually get rid of the shackles of second-hand information, collect comprehensive and detailed first-hand information from practice, systematize the knowledge learned, and learn professional knowledge that books can't learn;
2. Through the actual investigation and study of XX company, we can broaden our knowledge, initially cultivate the ability to integrate theory with practice and analyze and solve problems, and obtain the latest information on the development of science and technology at home and abroad, thus stimulating the enthusiasm of learning and exploring accounting practice and laying a solid foundation for future study and work.
3. In addition to a detailed understanding of the company from the accounting aspect, we should also fully understand the business environment, business characteristics, market scope and operation (marketing) mode of XX Company, understand the characteristics of each functional management of the branch company and its role in enterprise management, understand the role of the company's marketing strategy, learn the successful marketing management experience and advanced corporate culture of the enterprise, and lay a certain foundation for further study of professional courses.
Practice method: individuals contact the practice unit, confirm the enterprise instructor by themselves, take the initiative to ask for advice with humility, and can initially combine theory with practice.
Under the guidance of relevant personnel of the company, first investigate the overall situation of the company, then go deep into the business activities of relevant departments, conduct in-depth investigation and study, read relevant materials, participate in relevant practical activities, and learn and master the specific contents, working procedures and working methods of various management and marketing businesses of the company, among which the accounting system and methods of the company are the key points.
Internship content:
1. Understand the organizational structure, personnel responsibilities and basic business of XX CCBA.
2. Be familiar with the operation process and industry norms of various accounting businesses in the Institute respectively, and assist accountants to complete various businesses.
3. Cooperate with employees to complete all kinds of daily office work.
Second, the text
On the first day of internship, I didn't take part in any projects, but studied the working papers left by their previous audits. When I studied the chapter of audit working papers before, I found it difficult to remember what audit working papers should include. But after reading the manuscript they made, I remembered the content at once. Up to now, I finally realize the great positive effect that the combination of theory and practice can produce. Audit working papers, first of all, should have the description of symbols in the papers, as well as the index number and so on. Then there should be an audit engagement letter, a management report, a report issued after the audit and an audited financial statement. The audit working papers should also arrange the business license, tax registration form and basic information of the audited entity. If the auditee belongs to a special industry, it shall also provide relevant documents. Finally, there are some working papers, inspection forms of various accounting subjects, and some voucher sampling records produced in the process of implementing audit procedures. If the inventory procedure is implemented, there must be a corresponding inventory table. If the letter authentication procedure is implemented, it should also include letter authentication. It was not until two or three days later that it began to enter the operational stage.
(A) the practical operation process
First of all, under the teacher's introductory explanation, we will record the opening balance in the financial accounting data of the training enterprise in the account book. Then I completed 47 entries according to the economic business of enterprise X, and then I registered the account book according to the accounting voucher. If the work in the previous stage was relatively easy, this stage suddenly blindsided me, not because I couldn't, but because the work was tedious and really anxious. It is necessary to register different account books one by one according to the vouchers, practice making accounting vouchers, and post general ledger, subsidiary ledger, account summary table, cash cashier journal, bank deposit (loan) journal, balance sheet and income statement according to the accounting vouchers. These general ledger, subsidiary ledger, multi-column and a series of accounts are really anxious. Looking at such a thick voucher, the pain is still behind, especially when writing numbers. If I make a mistake, the whole paper will be invalid. I'll fill it in with a pencil first. This not only tests our patience, but also requires our care. In addition, to do these accounts, we must first distinguish which businesses should be listed in those books. A slight negligence, an account page will be abolished. Also, when you finally check out, you have to calculate each type of results one by one, adding and subtracting a lot of numbers, which is really big!
Later, it was much easier to prepare accounting statements. Because there is a lot of work in the early stage, we only need to prepare accounting statements one by one according to the account books in the later stage, which is of course inseparable from our care.
The final task is to sort and bind the accounting pages, sort and classify a series of materials such as vouchers, and the basic task is initially completed! In this process, we learned that when organizing the accounting course training, we need not only to highlight the key points, but also to connect with each other, and the basic and important training contents should be repeated appropriately, among which the basic accounting training is the foundation and the key. The simple analysis and review of original vouchers, the preparation of accounting vouchers, the registration of account books and the simple understanding of statements make us form a more systematic framework for the basic process of accounting practice. On this basis, organize training content. The training content of financial accounting highlights the application of accounting methods and the preparation of accounting statements, while cost accounting highlights the training of cost calculation methods. We organize accounting training according to the teaching purpose of the course, so that accounting theoretical knowledge can be deeply connected, accounting training can be organically connected, and simulation training can be carried out step by step.
(2) Operation essentials
1. Open an account
(1) When establishing the general ledger, it should be classified according to the balance information at the beginning of the enterprise, especially to prevent omissions and errors, so it needs to be carefully checked before filling in the account book.
(2) When establishing subsidiary ledger, we should also obey the requirements when establishing general ledger. At the same time, compared with the general ledger, the subsidiary ledger is more scattered and cumbersome. Some accounts need to be opened in the subsidiary ledger, and some accounts need to be opened in the multi-column subsidiary ledger. Records in the same sub-ledger also need to be filled in according to the opening balance in the sub-ledger balance table.
(3) When creating a journal, it should be noted that only cash on hand and bank deposits need to be created, because they are both settled on a daily basis, and both journals should be recorded in a specific account.
2. Review or fill in the original documents
The original vouchers shall be filled in accordance with their requirements. Specific requirements include: the record should be true, the content should be complete, it should be filled in in time, the handwriting should be clear, correct and standardized, and the specific filling requirements of the amount figures, etc. The audit of original vouchers should include the following aspects: authenticity, legality, compliance and rationality, completeness and correctness. Voucher records should be true, complete in content and complete in procedures. Meanwhile, writing should be standardized. In computerized accounting, attention should be paid to the writing of uppercase and lowercase amounts. In amount in words, we should use Chinese characters such as one, two, three, four, five, six, seven, eight, nine, ten, hundred, thousands, ten million, yuan, angle, minute, zero and integer, and pay attention to the correct input of Chinese characters. Attention should be paid to the continuity of the number when filling in the numbers. The number of the last voucher is generally given in the internship software to facilitate the accounting personnel to enter the work.
3. Prepare accounting vouchers
When preparing accounting vouchers, we should pay attention to concise summaries, correct dates and correct entries, and fill them in item by item. Moreover, the vouchers should be numbered in order to facilitate the check between accounting vouchers and accounting books. Finally, we should pay attention to the integrity of the original vouchers attached to the accounting vouchers.
4. Register the log,
The cash book on hand and the deposit journal should be registered one by one in the time sequence of business occurrence.
5. Register the relevant subsidiary ledger.
The subsidiary ledger can be registered one by one directly according to the original vouchers and bookkeeping vouchers, but the specific subjects and secondary subjects of the subsidiary ledger should be distinguished to avoid confusion.
6. Prepare the theme summary table
Before compiling the account summary table, a T-shaped account should be drawn according to the accounting voucher, and then the borrowing amount of the current period should be calculated according to the borrowers and borrowers of the T-shaped account. And compare the two, and then sign up one by one according to specific subjects when both sides are equal.