Accounting training log in a blink of an eye, a week's training is over, and accounting training is summarized. This week, I deeply felt the hard work of accounting. This is also our first training after entering the university, from which I learned that we should have a meticulous heart and try our best to be accurate and selfless in accounting work. The training is hard, busy, headache and full ... this is my most comprehensive feeling about this training. I've been busy doing accounts all noon or afternoon. I often forget my stiff hands, because I am doing accounts.
This training, I feel that I am not practical enough. In order to save time, I copied some data directly according to the teacher's answer without analyzing it. However, I will still calculate and reconcile some important accounting work one by one. Because of the help of the teacher's data and my careful accounting, the error rate in my account is still relatively low. Unfortunately, sometimes I still make some low-level mistakes from time to time, such as writing the debit and credit backwards, writing less zeros and so on. Because this is my first training, I am not sure when my account is wrong. So that some of my account pages don't look so neat, and I need to be trained in this area. I am not careful enough in dealing with some details. I will gradually improve these shortcomings in future training.
In practice, I often find mistakes because of checking with my classmates, which is a big problem. No one can check with me in future accounting work. This requires us to learn to keep accounts independently. Ensuring the accuracy of accounts and making as few mistakes as possible can save a lot of trouble, so I say accounting is a delicate job.
I really enjoyed this training process. Because it enriches my life, in fact, sometimes people really want to be busy The practical training arranged by the school is not only to improve our practical ability, but also to provide an experience platform for our busy work in the future. We use all kinds of materials to achieve it. I have also read the accounting work materials that were once uncommon. As a future accountant, we have just started now, and we will learn more things in the future, and there are many things that we need to dig ourselves. Moreover, accounting is a very practical subject, so accounting theory teaching and accounting simulation training are like two wheels of a car and two wings of a bird. Only by organically linking them and closely coordinating them can we significantly improve the quality of the knowledge we have learned. Also, as a future accountant, you should have high professional ethics and professionalism. So our school is based on the concept of combining theory with practice. Let's study the training class, so that we not only have strong theory, but also have strong practical ability. In this way, we can go out of school three years after graduation and devote ourselves to our work better.
After one semester of accounting training, I systematically mastered the whole process of enterprise accounting, cultivated our students' practical ability, shortened the distance between textbook knowledge and practical work, consolidated the accounting theory and methods I had learned before, and also gave me the opportunity to put myself in an accounting position to personally feel and use knowledge to solve practical problems, laying a good foundation for my future accounting practice. The accounting training this semester is summarized as follows:
A, accounting training plan:
(1) Setting up accounting subjects and accounts
According to the relevant information provided by the simulation training materials, the relevant accounting subjects are set up, and on this basis, the general ledger, subsidiary ledger and journal are opened.
(2) Register the opening balance of each account.
According to the opening balance of relevant accounts provided by simulation training materials, fill in the words "opening balance" in the summary column of relevant accounts, and register its opening number in the balance column.
(3) Accounting treatment
1. Review the original vouchers one by one according to the information provided, and fill in the original vouchers or the original voucher summary table according to the relevant information.
2. Prepare accounting vouchers
According to the original voucher or the summary table of the original voucher, prepare the receipt voucher, payment voucher and transfer voucher, and paste the original voucher after the relevant accounting voucher.
Step 3 register the magazine
According to the receipt voucher and payment voucher, register the cash account book and deposit journal one by one in the order of business occurrence, and settle the balance daily. At the end of the month, prepare the "bank balance" reconciliation table according to the deposit journal and bank statement.
4. Registration ledger
According to the accounting voucher and the attached original voucher, register the relevant subsidiary ledger one by one daily or regularly.
5, prepare the subject summary table
Open a T account. According to the receipt voucher, payment voucher and transfer voucher, according to the same general ledger account classification, the debit amount and credit amount of each account are summarized regularly, and the total debit amount and credit amount of each account are filled in the corresponding column of the account summary table.
6. Register the general ledger
Register the general ledger regularly according to the account summary table, and calculate the total debit amount, total credit amount and ending balance of each general ledger account at the end of the month.
7. Check the general ledger with journal and subsidiary ledger, and prepare the trial balance of general ledger account.
(D) Preparation of accounting statements
(e) Write a summary report on accounting simulation training.
Second, the difficulty of accounting treatment
(1) Registration ledger
1. It is still difficult for us to make a detailed statistics of the tax payable. Its contents include output tax, input tax, transfer-out input tax, overpayment of value-added tax, unpaid value-added tax, paid tax and export tax rebate. Although sometimes not all the detailed accounts will be involved, it is still a bit difficult to register.
2. Detailed account of management expenses needs to be divided into salary and welfare expenses, depreciation expenses, office expenses, travel expenses, material consumption, business entertainment expenses, taxes and other expenses. And it is easy to make a mistake about what expenses are recorded on what projects;
3. It is also difficult to distinguish the details of sales expenses and manufacturing expenses. I think it is quite difficult to register the details.
(2) It is difficult to prepare accounting vouchers. 3 1, especially the allocation and carry-over of some expenses. If the theoretical knowledge of financial accounting and cost accounting is not solid, it will be more difficult to operate. In addition, when opening a T-account and compiling a summary table of subjects, the amount of calculation is relatively large, which requires more care and patience.
(C) In all statements, the preparation of cash flow statement is the most challenging. The compilation of cash flow statement needs a training process to be well applied to practical work.
Third, my performance in the accounting training class.
In a semester of accounting simulation training, I have finished the homework assigned by the teacher in time, and the notes written by the teacher can be carefully copied down. If you don't understand, you can ask your teachers and classmates in time, and at the same time strengthen communication with them. Generally speaking, I think my grades can be improved this semester, and I will continue to work hard in the future!
Four, the harvest and experience of accounting training
(1) 1. During the training, I learned to fill in the original vouchers such as cash check, transfer check, bank statement, special VAT invoice, material receipt, product delivery list, material requisition list and product delivery list, which enhanced my ability to fill in accounting vouchers according to the original vouchers.
2. Learn to prepare accounting vouchers and subject summary tables.
(2) Understand what needs to be done after all vouchers are completed:
1. Register cash book and deposit journal.
2. Prepare a summary of subjects and register the general ledger of criminal detention.
3. Calculate the total amount and ending balance of each general ledger account in this month, and prepare the trial balance of the general ledger account accordingly.
4. Register the detailed ledger of accounts receivable and accounts payable.
5. Check the general ledger balance with the journal subsidiary ledger.
6. Prepare accounting statements.
(3) About accounting procedures: After one semester, I finally completed a set of accounting training tasks. I personally did every link from filling in and reviewing original vouchers to preparing statements, which gave me a more thorough understanding of accounting procedures. I think this will bring a lot of convenience to my future accounting work.
In a word, accounting simulation training is very important, which is a deeper summary and understanding of the theoretical knowledge learned before and a bridge from theory to practice. To some extent, whether the proficiency of this course can be completed on time with high quality determines whether we can find a job smoothly. Because accounting is a practical major, many employers now pay more attention to practical ability and accounting talents who are familiar with accounting procedures, tax declaration procedures and related laws and regulations, rather than academic qualifications.
Through the training of this course, we not only mobilized our enthusiasm for learning accounting, but also tapped our potential in accounting. At the same time, it has also cultivated our careful and patient professionalism, so that we can use our hands and brains, combine learning with doing, organically combine theory with practice, and master the accounting methods of simulated enterprises comprehensively, systematically and quickly.
Through the training of this course, I understand that it is not easy to be a qualified accountant and must not be careless; Besides studying, we should also learn a wide range of knowledge and cultivate professional ethics, not just textbook knowledge.
V. Suggestions on Accounting Practice Course
I think teachers can teach students to make vouchers at the beginning of freshman year, and then learn slowly and practice while learning, so that it won't look boring, and sophomores won't study together, but lay a good foundation in freshman year, so that students can complete the content of accounting simulation training alone in sophomore year. Also, I hope the teacher can tell us how to make false accounts before graduation. Because I think this is definitely something we have to face. Can you tell us a little about it?
Finally, I would like to thank Mr. Yang for his careful teaching and help me solve many difficult problems. Dear Teacher Yang: Your affability, your persuasion, your concern and encouragement, and your serious and responsible attitude have left a deep and beautiful impression on us. Let me say sincerely here: "thank you, teacher, you have worked hard!" " "
After the exam of the second semester of senior three and senior two, our accounting major will do a comprehensive accounting training. After completing a comprehensive accounting training in just a few weeks, I feel that the task of accounting is very heavy. In the usual accounting study, from complete ignorance to gradual understanding, from learning basic accounting to intermediate financial accounting, from taking the accounting qualification certificate to preparing junior assistant accountants, I feel that learning accounting is very heavy. However, you don't know the taste until you have experienced it yourself. Comprehensive accounting training has improved our quality in all aspects to some extent.
First of all, we should clearly understand the important information of enterprises in comprehensive accounting training. The teacher asked everyone to write an article. When I first wrote the entry, I didn't know the general situation of the enterprise, so I didn't know what the tax rate was when I wrote the income tax payable. After asking, I found that I didn't know the important information of the enterprise. Therefore, it is necessary to understand the general situation of internship enterprises, including the type and business scope of enterprises, the distribution of internal institutions and personnel, and most importantly, the production process, as well as the accounting policies and internal accounting methods of enterprises, which are the basis of our work, and our work should be carried out around these important information.
Secondly, we should clearly understand the basic procedures of accounting. What to do first, then what to do, and finally what to do. If you don't know the basic process of accounting, it is difficult to start and you don't know how to start. Through this manual bookkeeping, I probably know the basic process of accounting bookkeeping.
First, establish a set of account information, including general ledger, cash account book, deposit journal and various subsidiary ledgers, and fill in the opening balance.
Second, fill in the original vouchers and transfer cash checks; Review original vouchers and fill in accounting vouchers; Prepare a summary of subjects; Display the subject summary table; Fill in the general ledger and various subsidiary ledgers, cash book and bank journals according to accounting vouchers; Finally, close the account and prepare the balance sheet, income statement, cash flow statement and other related materials.
Finally, bind vouchers, all kinds of detailed accounts, and hand in related homework.
Former classmates once said that people who study accounting are more likely to get old and have mental illness, so choosing accounting means taking lifelong exams. Although accounting is heavy, I think studying accounting is more substantial. You don't know the taste until you have experienced it. It can be said that through the accounting training class, I really understand what accounting is, and my views on accounting have changed substantially. Accounting is not only a profession, but also an interpretation of carefulness+patience+responsibility = life value. Through practical training, our understanding of accounting has been further strengthened.
Our training this time is a comprehensive training, which overcomes the incomplete and unsystematic phenomenon of inadequate internship work. Deeply understand the basic principles and methods of accounting, comprehensively use all relevant courses such as basic accounting, financial accounting and cost accounting, understand the basic requirements of accounting internal control, and master the transformation process from theory to practice; Master the basic skills of accounting operation; Combining the theoretical knowledge of accounting specialty with professional practice organically broadens our horizons, enhances our understanding of enterprise practice and operation, and lays a solid foundation for our graduation and employment.