With the development of market economy and social progress, especially the strengthening of the concept of economic benefits and the proposal that "financial management is the center of enterprise management", enterprises have higher and higher requirements for accountants. Accounting work is no longer limited to simple bookkeeping, accounting and reimbursement, but makes full use of professional knowledge and policies and regulations to actively participate in all aspects of enterprise production, operation and management and capital operation directly or indirectly. Accounting personnel are one of the indispensable managers with special status in enterprises, and they are in an extremely important core position in creating enterprise benefits. They really play the role of "internal master and external master", and directly or indirectly create benefits for enterprises while comprehensively accounting and supervising the process and results of enterprise benefit creation.
First, the purpose of practice
In order to better combine theoretical knowledge with practice and improve my comprehensive ability, I participated in the social practice of accounting. Through the social practice of accounting, systematically practicing the basic procedures and specific methods of enterprise accounting, strengthening the understanding of theoretical knowledge and practical ability, and improving the level of using basic accounting skills are also a test of the knowledge learned. Through practical operation, I not only mastered the accounting skills and methods of filling in and checking original vouchers, bookkeeping vouchers and registering account books, but also had a more systematic and complete understanding of the learned theories, and finally achieved the goal of combining accounting theory with accounting practice.
Second, the content of practice
My internship mainly involves accounting business. The operation points are as follows:
1. Opening account creation: when creating a general ledger, you should first have the information of the last month when you saw the account, and look at the account according to the balance and amount.
2. Review or fill in the original voucher: the original voucher must have eight elements.
3. Compiling accounting vouchers: Compiling accounting vouchers based on original vouchers.
4. Register the journal: first, record the time when the brokerage business occurs; Secondly, record a brief description of the economic business in the summary column; Then, in the debit and credit amount columns, record the amount of economic business respectively; In addition, cash on hand should be settled daily.
5. Register related subsidiary ledger: The registration of subsidiary ledger is mainly designed according to the characteristics of economic business and the different requirements of actual management. The subsidiary ledger should be registered according to the original voucher or the summary of the original voucher, and can also be registered according to the accounting voucher.
6. Prepare account summary table: the account summary table is prepared according to the T-type account, and whether the debit and credit are equal is calculated at the end of the month.
7. General ledger registration: It depends on the accounting organization procedure adopted. You can directly register one by one according to various accounting vouchers, or you can compile the accounting vouchers into a summary accounting voucher or account summary table, and then register regularly according to the summary accounting vouchers.
8. Reconciliation is an important part of accounting. Simply put, it is the account book reconciliation after all economic transactions are registered.
9. Closing: On the basis of registering all economic transactions that occurred in a certain period, it is the procedure and method to summarize the account book records in a certain period according to the prescribed method, settle the current amount and ending balance of each account, and transfer the balance to the next futures account and mark the closing.
10. Prepare financial and accounting reports: the contents are complete, the figures are true, the calculation is accurate, and no omission or arbitrary selection is allowed.
1 1. Filing: sorting and binding vouchers, account books and statements.
Third, practice summary.
Through this internship, I have a deeper understanding of accounting work as follows:
1. About accounting reports: The information disclosed in accounting reports should fully reflect the financial status, operating results and related information of the enterprise in a specific period to meet the needs of information users. The accounting information reported according to the current basic accounting standards system for enterprises can no longer meet the information requirements in the era of knowledge economy.
(1) The current accounting report is single in form, digitally reflected in tables, and less in text description;
(2) The measurement standard of current accounting report is based on historical value, but it does not fully reflect current value and future value;
(3) The contents of this accounting report are based on historical cost and accrual basis, reflecting historical and present information, but lacking predictive, forward-looking and uncertain information. In addition, the report emphasizes the overall content, but the disclosure of some special contents is not sufficient;
(4) The results of current accounting reports are mainly influenced by internal economic activities, and fail to fully reveal the influence of external environmental factors on enterprises;
(5) The current accounting report is submitted on the premise of accounting by stages, and it is reported regularly, which has poor timeliness.
2. Reflections on the reform of accounting practice: As an important part of national economic management, accounting management will play an increasingly important role in social and economic development. With the advent of the era of knowledge economy and the change of management mode, the focus of accounting work should gradually evolve from information processing to the analysis, judgment and application of knowledge and information, and the reform of accounting practice is imperative.
(1) continuously expand the scope of accounting profession. In addition to traditional enterprise accounting, financial management, business planning, financial control system design, investment decision-making and so on should all become important professional areas. Therefore, accounting practitioners should constantly broaden their horizons, extend and change the functions of accounting work, and give full play to the due role of accounting in the era of knowledge economy.
(2) Constantly update the accounting knowledge system. Economic sectors are more closely linked, and the "tentacles" of economic operation also extend to other fields outside the economic sectors, such as politics, culture and environment. The emergence of green accounting and behavioral accounting in recent years is the clue of this trend. Therefore, accounting practitioners should adapt to social changes and constantly increase and update their knowledge.
(3) Continuously popularize and deepen the application of information technology. With the emergence of economic informatization and internet, the internal of enterprises.
Chapter II: Experience of Social Practice 1500 Words Comrades who participated in this training cherished this rare learning opportunity, completed the role change from educator to student in the shortest time, accepted the training seriously, humbly and sincerely, had a correct attitude, and focused on their studies. From the leaders of the Education Bureau to the principals of the school, they absorbed, absorbed, listened and recorded carefully, completed their homework in time, and eagerly accepted fresh ideas. Everyone feels that the opportunity is rare and the learning atmosphere is very strong, as if they had returned to their student days.
Second, colorful, comprehensive and systematic lectures
The lectures of experts and professors are like a big meal, presented to us beautifully. It's really "it's better to study for ten years than to listen to you." Experts and professors share their study and work experience without reservation, which is rich and colorful. Professor xxx's report "Crisis and Public Opinion Response in Education Management" and Professor xx's "Theory, Policy and Practice of School Safety Work" are of great help to guide practical work, which not only makes us understand the current situation of school safety in China, but also has new ideas on how to do a good job in school safety management. It is more important to know how to deal with campus emergencies and various media, and understand what "media governance" is. To do a good job in school safety, we need to be down-to-earth and persistent, and we can't take chances. Deputy Director xxx's lecture gave me a new understanding of the training mode, influencing factors and reform trend of vocational education, and understood what "the lack of industrial culture" was.
Third, learning is endless, and learning concepts are updated.
Listening to the lectures of experts and professors, I admire their eloquence, their self-confidence, their acumen and their erudition. Think about where such talents come from. All people are taking the same road, that is, they are constantly learning and paying attention to professional knowledge and state affairs, day after day, and never ending. Just as Minister X said in the lecture: "Life is a long-distance race, so we should keep going." The same is true of learning, so that reading and learning have become an indispensable lifestyle like eating and sleeping. Although I can't educate teaching experts, I can take action from now on and devote myself to reading and learning activities like an expert, making reading and learning an indispensable part of my life activities. According to your own work practice, apply what you have learned.
Although the training and study have ended, I know there are more important learning and work tasks ahead. Thoughts are in our minds and work is in our hands. Just sit and talk, it's better to get up and do it! Although the road is far, the journey will come; Hard as it is, it will be finished. Let's take the "learning project" launched by the Municipal Education Bureau as an opportunity to re-establish the concept of lifelong learning: study hard, be a qualified educator, and strive to cultivate more innovative talents.