Internship is a necessary experience for every student. It enables us to understand the society in practice, learn a lot of knowledge that we can't learn in class, broaden our horizons, increase our knowledge, and lay a solid foundation for us to further move towards society in the future. Accounting refers to the calculation, recording and collection of relevant data of specific things, which are transformed into financial information useful for users' decision-making through processing. As an applied discipline and an important economic management work, accounting is an important means to strengthen economic management and improve economic efficiency. Economic management is inseparable from accounting. The more the economy develops, the more important the accounting work is.

Accounting plays an important role in the improvement of economy in enterprise management, and its development motivation comes from two aspects: first, the change of social and economic environment; The second is the change of information demand of accounting information users. The former is a more fundamental driving force, which determines the demand for the quantity and quality of accounting information. Since the middle of this century, the information technology revolution represented by computer technology has had a far-reaching impact on the development of human society, and the information age has become an appropriate portrayal of our times. In this era of advancing with the times, both the socio-economic environment and the information needs of information users are undergoing profound changes.

Unprecedented changes have taken place in accounting, mainly in two aspects: First, accounting techniques and methods are constantly updated, accounting computerization has replaced or is replacing manual bookkeeping, and it is possible for enterprises to report in real time when establishing intranet. Second, the application scope of accounting is expanding. The change of accounting comes from the change of enterprise manufacturing environment and the innovation of management theory and method, the latter two are caused by the change of external environment.

To learn accounting well, we should not only learn all kinds of accounting knowledge from books, but also actively participate in all kinds of accounting practice opportunities, so that theory and practice can be organically and pragmatically combined. Only in this way can we become high-quality accounting professionals. To this end, according to the study plan, I went to a unit that has implemented computerized accounting for a month. The specific contents of this internship are as follows:

First, fill in the original vouchers and accounting vouchers according to the economic business.

1. Original voucher: refers to the certification document that directly records the economic business, clarifies that the economic responsibility has legal effect and serves as the original basis for bookkeeping. Its main function is to prove the occurrence and completion of economic business. Fill in the contents of the original voucher: the name of the original voucher, the date and number of the voucher, and the basic contents of the economic business (the basic contents of the economic business should be described qualitatively and quantitatively, such as the name, quantity, unit price and amount of the purchased goods, etc.). ), and fill in the signature of the unit and relevant personnel.