Financial accounting practice report practice is an experience that every college graduate must have, which enables us to understand the society and consolidate our knowledge in practice; Internship is also 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 work. I. Practical Purpose (Importance) 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. 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, during my three-year study and life in the university, I can be said to be familiar with accounting by studying the application of intermediate financial accounting, financial management, management accounting, cost accounting and computerized accounting software. I have basically mastered the basic professional knowledge, basic theory, basic methods and structural system 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. Therefore, under the firm belief that "practice is the only criterion for testing truth", it is believed that only by applying the theoretical knowledge learned from books to actual accounting practice can we truly master this knowledge. Therefore, as an accounting major, I was lucky enough to participate in a professional internship for nearly a month in the summer vacation of 2006. Second, the internship unit with a beautiful vision, I came to Wenzhou Huaxin Auto Parts Co., Ltd., a professional manufacturer of automobile clutches, with more than ten years of clutch production experience. The company passed the international ISO9002 quality system certification in 2000, with more than 800 kinds of products. It is the largest clutch manufacturer in Wenzhou. At the same time, in Shengzhou, Shaoxing, we have a new factory building, covering an area of more than 90 mu. It will be put into use this year 1 1 month. The production scale of the company has reached: annual production of 550,000 discs and 352,000 covers, of which 60% products are exported to more than 20 countries and regions such as Europe, America, Middle East, Africa and Southeast Asia. Third, the main process of internship is to come here for the second time, so the finance department. I'm still a little nervous at work. (1) On the first day of work, I feel nervous, fresh and nervous. What is new is that you can get in touch with many things that you can't see and learn at school, but what is nervous is that you will be criticized if you don't do your job well. My predecessor who took me as an intern was the accounting king, which may be due to my hometown. Accountant Wang is very kind to me. First of all, he patiently introduced me to the company's basic business, the setting of accounting subjects and the specific accounting contents of each subject, and then explained to me some basic knowledge essentials that an accountant should have when taking up his post. He answered all my questions, especially some basic accounting operations, and gave careful guidance. To be honest, I really appreciate his teaching. I was really lucky to meet such a master when I first came into contact with society. Although the internship is not as busy and tired as the formal work, I really put myself into my work, so I feel that I have lived a full life and gained a lot. With his help, I quickly adapted to the working environment here and began to try to do something independently. (2) On the first day, get familiar with the basic situation of the company. The next day, I came to work early according to the working time. I cleaned the floor, tables and chairs in the office first, and then cleaned the glass. I gave myself a satisfied smile when my first job was finished. The accountant Wang also came to the office on time. He told me that today he mainly wanted to browse the vouchers made by the company before. Speaking of vouchers, I don't think this is our strong point. I did an accounting simulation internship at school before, didn't I just fill in the voucher? I thought it was very simple, so I swept away the voucher. I always thought that I could master the original documents skillfully by memory and university theory. It is this impetuous mentality that makes me ignore the cornerstone of the accounting cycle-accounting entries, so that when accountant Wang asked me to try to make bills, I was still at a loss. I just thought of Master Wang's good intentions. So I had to go home to make up lessons at night. I moved Basic Accounting out, read it carefully, and read through the accounting business that the company uses more every day. After all, accounting entries can be learned in books, but some bank drafts, bills of exchange, invoices, etc. Only the internship can really get in touch with it, which makes me more impressed. Don't think that you just know each other, but also classify all the documents by year, month and day, sort out the documents of each business and bind them with thumbtacks to prepare for bookkeeping, alas! This is what an accountant should do. (3) In the following days, my job is to learn the business handling of the company while trying to handle the business by myself. Anyone who has done accounting simulation practice knows that after filling in the voucher, he will enter the accounting procedure. Although bookkeeping looks a bit like what all primary school students do,

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