See intern's weekly diary
This winter vacation, I entered the accounting firm and started my internship life. This is a small accounting firm with 10 certified public accountants, including the director. The business of the firm is mainly annual report audit, reorganization audit, bankruptcy audit, agency bookkeeping, asset evaluation and other businesses.
If you want to learn more during the internship, you must first have solid professional knowledge. Because I originally studied accounting, I am still a little unfamiliar with auditing knowledge. Before I went to practice, I learned some basic knowledge of auditing: for example, some basic auditing procedures, some knowledge of various business cycles, and the key points of risk-oriented auditing and some key accounting subjects. The previous study of theoretical knowledge laid a solid foundation for my later internship. .
During the internship, I mainly wrote working papers, checked vouchers and recalculated interest rates. From the first day I entered the accounting firm, I studied their working papers, learned how to spot check vouchers, and learned how to recalculate interest rates. With more and more projects, I became more and more complicated, I became familiar with the audit business, and I began to like the work of the firm. Go to work on time every day and get rid of the habit of sleeping late. I am diligent and willing to do things every day. Every day, I will solve some problems in audit practice, so that my theoretical knowledge can be applied and I can realize some differences between theory and practice.
Wonderful examples of accounting interns' weekly notes
A few days before the internship, I didn't take part in any projects, but first 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 they made the manuscript, they immediately remembered the content. 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 must be an audit engagement letter, a management statement, 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 generated during the implementation of the audit plan. If the inventory procedure is implemented, there must be a corresponding inventory table. If a validation plan is implemented, validation should also be included. After understanding the audit working papers, I began to sort out the working papers. In fact, this is a repetitive job, but because each company's business is different and the content of the manuscript is different, I will take this opportunity to absorb knowledge and ask my boss immediately if I find anything I don't understand. After all, there is a difference between theory and practice, and sometimes there is even a gap. An important purpose of internship is to feel these gaps and think about them.
Spot-checking vouchers is also a very important job. Because every year, enterprises will take last year's report to the office for audit, and the office will issue an audit report after the audit. Therefore, the verification of vouchers is essential. Since it is a spot check voucher, it is definitely not necessary to read every business. To master the significant amount of each subject, we should not only have strong professional knowledge, but also have rich practical experience. A few times ago, the teacher of the firm instructed us and taught us how to judge whether to spot check this amount. After repeated practice, I can gradually check the vouchers independently, but sometimes I still can't accurately grasp the amount to be checked, perhaps because I lack some experience.
In the process of audit, there will also be some calculations, such as loan interest and deposit interest. We need to recalculate these according to the original bank vouchers provided by the enterprise, and then compare them with the accounts made by the enterprise. Check whether the enterprise pays interest according to the actual interest rate. Many things seem simple, but once they start, sometimes they are quite complicated. Perhaps this is the difference between practice and theory.
The first feeling of internship is that the value of internship depends on my enthusiasm. In a completely unfamiliar environment, there are too many things you can't master. For example, can you meet a boss who takes the initiative to teach you to do business, and then point out your mistakes to help you improve?
Weekly record of internship university graduates
Today, I am still assigned to other places. Because I need to attend the training of the Liquor Industry Association tonight, I am wearing a formal suit and feel very formal. There are fewer people wearing this dress in the company, so I'm a little nervous.
The first job in the morning is to make a cash inventory of the enterprise, verify the company's balance last year and cash receipts and payments this year, and review and practice the formula of "daily balance of statement+income-expenditure = daily balance of cash inventory". The first time I went to the financial manager, I was afraid that I would be in a hurry because I was inexperienced, but at first the cashier's smiling face made me relaxed a lot, so everyone was free to work, and I succeeded in counting the money the first time.
There are different generations of work in the company. As I said yesterday, our name is "Little X". After two days, we finally got into the play. Don't be too restrained, but I think this is based on the different cultures of each company, and we should respect the different situations of each company. Practice diary of accounting firm.
In the office, I think one thing needs to be improved is the speed of eating. Because he is often busy with business, he doesn't even have time to eat, so my brother says there are three kinds of time in the office: eating time, sleeping time and exercise time. So I must make myself eat faster, just like it took me about 5 minutes to eat and put things away at noon today, which should be the fastest record since I ate. It reflects the work pressure from one aspect, especially on the report day, and often stays up until three or four o'clock.
Regarding certificates, Xiao Lu said that certified public accountants and tax agents are really important. They are necessary for people in this field. They are not only certificates, but also a process of improving their abilities. Especially working in the institute will give you a deeper understanding, and the overall level is different.
These days, I always think of the center, my comrades-in-arms and my teachers. Maybe it's a transitional stage again. Today, I suddenly remembered a sentence from teacher Huang. Only by serving others well can others serve you. I think one of them is that you have to pay before you get something, and at the same time you can understand the mentality of the server and the mentality of the served. It is most important to learn to put yourself in others' shoes. I really miss my days in the center, especially every time I enter Mr. Huang's company, I can give you great inspiration and feel very elegant. Practice diary of accounting firm.
Go to a cocktail party in the evening and go to KFC for dinner. It's the first time I saw someone take garbage and plates to the trash can and throw them away. Let me have a nameless feeling and feel that this person is very quality. It turns out that this man is also training cocktail parties with us. In the process of contact, I feel that people are very connotative and cultured. Maybe they majored in hotel management and social interaction, but that kind of charm is very attractive.
I also need to study hard, improve my literacy and quality, enhance my charm and enhance my connotation!