Graduation practice is one of the important practical teaching links for students in the university study stage. Through practice, students will further understand the society, enhance their sense of responsibility and mission for socialist modernization, and combine theory with practice. Through this internship, students will further deepen their understanding of the theoretical knowledge of financial accounting, further familiarize themselves with the basic accounting methods, and lay a good foundation for practical work.

Second, the time and method of internship;

(A) on-campus internship

On-campus internship lasted from February 17 to March 15, xx, and a one-month manual simulation internship was conducted in the manual accounting laboratory of Finance and Economics Department of Xianzi Teaching Building. For the internship plan, please refer to the graduation internship (in-school) plan of accounting computerization major of Finance and Economics Department.

(2) Off-campus practice

The off-campus practice was conducted in the off-campus practice base from March 17 to April 18, xx. The internship unit is contacted by the department, and the students complete this graduation internship under the guidance of the financial staff and teachers of the internship unit.

Third, the main content of off-campus practice

(A) a comprehensive understanding of the status quo of enterprise financial management

1, enterprise profile, product structure and technological process; Enterprise organization, financial department functions and enterprise economic accounting system;

2. Economic benefits, operating conditions and financial conditions of the enterprise;

3, a comprehensive understanding of enterprise financial management cycle of financing, investment, working capital, cost and profit distribution management, as well as forecasting, decision-making, planning, control, analysis and other financial applications, focusing on understanding the characteristics of enterprises in capital and cost management.

4. Understand the relationship between corporate finance and macroeconomic policies, especially the current reform of national fiscal, taxation and investment systems.

(two) fully familiar with the basic accounting methods of enterprise accounting.

1, go deep into departments and production workshops, and ask financial personnel to introduce the situation around the internship content and understand the accounting organization procedures and accounting work organization methods adopted by the internship unit, such as accounting institution setting, post setting, rules and regulations and accounting file management. , and access to accounting information.

2. Understand the application of computer in practice unit accounting and its influence on traditional accounting.

3. Account setting. Understand the general ledger account and its subsidiary accounts opened by the internship unit, the opening principles of each account and the main contents of accounting.

4. Double entry bookkeeping. Understand the bookkeeping method of internship unit, the use of debit and credit bookkeeping method, and the relationship between account structure and accounts under this bookkeeping method.

5. Fill in and review the voucher. Understand the types of accounting vouchers of internship units, the methods of filling and auditing, and the transfer order.

6. Register account books. Understand the basic elements of account books, the format of account books, the format of account pages, the method of opening account books, the method of setting and registering journals, the method of correcting wrong accounts, the main points of parallel records, and the methods of reconciliation, closing accounts and replacing new accounts.

7. Cost calculation method. Understand the content of product cost of internship unit and the cost calculation method of various products.