On 20xx.6.24, the magazine "Basic Training of College Accounting" ushered in the second training in our lives. The last training was at the end of freshman year. That was the basic accounting training for basic universities, and this time it was even higher than the last one-the basic accounting training for financial universities. Looking back on the previous training, I feel very difficult. In fact, I have completed the last steps of accounting: the establishment of account books, the examination and filling of original vouchers and accounting vouchers, and the registration, reconciliation and closing of various account books. But it will be quite complicated in practice, especially the trial balance, which is a particularly complicated process if it is operated manually, so it is a progressive thing to realize computerization.
Accounting is a highly technical management activity, which is impossible to practice without optics. The basic training of accounting in financial university is to simulate the real enterprise environment, let us do it ourselves, improve our hands-on ability, combine theory with practice, and consolidate our accounting professional knowledge. Let's learn about the process and work of real work. A bright future will provide theoretical and practical basis.
—— Record the training process of college basic accounting in the past week;
One,
20xx.6.24 At 7 o'clock in the evening, we all came to the classroom, each with thick vouchers and account books. Waiting for the start of a huge project. With a hint of expectation and excitement. On the platform, the teacher talked about the preparations for the start of practical training and some problems that need attention. The speech was so powerful that everyone was amused. Happy to happy, get to the point, we still have to start training.
First of all, our training unit is an industrial enterprise, and the unit is "Liaoning Huayu Crane Co., Ltd.", a technology-intensive collective ownership enterprise.
After understanding the general situation of the enterprise, set up the general ledger account. Then put the subjects and amounts involved in the textbook into the general ledger account book, then set up various sub-ledgers, and put the opening balances of various sub-ledgers into the account book. The work was soon finished. Then, time passed little by little. It's time to finish class, so today's training is over.
Our first night's training was quite enjoyable, not too difficult, and then it was over soon. So I don't worry about making accounts when I go back to the dormitory.
Second,
On the afternoon of 20xx.6.26 —— on the afternoon of June 27th, the heavy work began. Fill in the original accounting voucher first, and then fill in the accounting voucher according to the original voucher. In this way, the business is filled in one by one. Until the 128 transaction is completed. It takes the most time to write this voucher. Just fill in the voucher summary. First, Cai Zhong should study hard and learn to fill in entries according to accounting vouchers. Second, if there are many entries in an account, a voucher cannot be divided into two parts. Pay attention to the amount to be shared. Third, try not to make mistakes, ensure the correctness of writing, and correct mistakes by drawing lines more correctly. Fourth, the accounting treatment of picking occurs, and it is not done for the time being, and finally it is done together. Fifth, pay attention to the problem of filling in the figures, and try to leave room for it so as not to change it. Sixth, the serial numbers of voucher numbers should be arranged in sequence, and the middle cannot be empty.
While filling in accounting vouchers, vouchers related to cash on hand and bank deposits can be recorded in cash books and deposit journal. When filling in these two account books, the following points are summarized: 1. The journal is filled in according to the accounting voucher, and attention should be paid to the unification of the abstract and voucher number and amount. Second, the diary should be written in chronological order and try not to insert it. Third, you should read and fill in the IOUs.
In addition to the journal, there are also detailed account books to be filled in, especially the three-column account books to be processed for value-added tax. It should be noted that writing in two pages is easy to make mistakes. There is also a red pen in the opposite direction.
Third,
20xx.6.28 Basic accounting training in universities has basically entered an important stage. I settle accounts with several roommates every night, and the progress is relatively fast. I learned a lesson from the last training-it was too slow. This time, we do it every day. Today, the accounting voucher is completed, the journal is filled in, and the subsidiary ledger is partially completed. Start to make T-accounts according to the vouchers of all 128 businesses, and prepare the account summary table after reaching the trial balance. Make a summary of subjects every half month and list all the subjects involved. Of course, this work is more complicated. I think using computers in computerization can save considerable project time. It is easy to find mistakes when making a summary of subjects. It's really a problem with the raw materials of the textbook. As a result, everyone will make mistakes, and it is not necessarily a good thing to dare to question. Therefore, mistakes are always difficult to find by yourself. When teachers or others make mistakes, they should accept them, find them and correct them. The same is true of accounting. Only by correcting mistakes can we do a good job, which is why there were some adjustment subjects such as profit and loss adjustment in previous years.
After compiling the account summary table, fill in the general ledger according to the account summary table, and fill in the relevant accounts before closing.
Fourth,
20xx.6.29——6.30 nights. College basic accounting training has ended. Start posting various sub-ledgers, and fill in the three-column sub-ledger and quantity-amount sub-ledger according to the receipt and picking list. There is also the improvement of various account books. The most important thing is to stick the original voucher behind the accounting voucher. Cutting, pasting and binding are also time-consuming and laborious, and then the number of original vouchers is filled in the number of documents attached to accounting vouchers. After binding, add up the total number of documents and fill them on the cover. After completing most of the account books, begin to fill in the balance sheet and income statement. When all these tasks are completed, the whole university basic accounting training work will be completed. But of course, there are some things to be done. All the books have been settled and the vouchers have been bound. The training work is all over.
When I watched the blank vouchers and account books I just bought turn into a thick stack full of numbers, I thought it was worthwhile to do accounts all night these days, and I also learned the whole process system of accounting work, which also laid a certain training foundation for future work. There will be no situation where the account books are at a loss and at a loss. There will be no accounting errors and burnout. The basic training of college accounting is not only a kind of learning but also an exercise, and it is also a kind of training. Cultivate a kind of thinking, a kind of ability to do things, a kind of thinking to do accounts, and a kind of ability to do accounts.
When the whole system of college accounting basic training is completed, it will be felt that the accounting process will not be so complicated, and of course it will not be simple. Generally can master. Therefore, training is not only an examination to test your knowledge of accounting theory, but also to exercise people's various abilities, such as the ability to cooperate with people and teams, just as it is difficult for you to find your own mistakes and you need a good teacher to guide you and your classmates and friends to correct them. These are all indispensable things. Only in this way can we make progress, correct our mistakes and seek higher goals.
-Experience and your own shortcomings
After the basic training of college accounting, I realized that I had too many shortcomings. First, my professional knowledge is not solid enough. I can't write an entry as soon as I see the original voucher. Always think for a long time before writing an entry. Second, I'm not careful enough. Every time I calculate or keep an account, I make mistakes from time to time Third, sometimes there are omissions, misprints, or more zeros and less zeros. Maybe these mistakes are small and easy to be ignored, but you can find your own mistakes through practical training, and you should know that there are slight differences. Training can find many problems, but also learn a lot of knowledge, understand some mistakes you will make in accounting, learn lessons and correct them next time, pay attention to this problem.
Experience, in fact, training is a huge challenge for those of us who have never been exposed to corporate books. It's really not easy for us to complete all these accounts in just a few days. I was so tired that I almost fell down. One night, I wrote vouchers and added accounts until the early morning. My arm hurts when I lift it, and the workload is very heavy. So that it is difficult to think about my future work now. Although I know that no job will be easy, accounting work is definitely not easy, especially at the end of the year. I think it is absolutely impossible if only one accountant in this enterprise conducts basic accounting training at the university. So sometimes it should be more about teamwork. At first, three or five of us did it together, found our mistakes together and corrected them. It feels good to ask if you don't understand. Later, someone slowly fell behind and didn't keep up with the progress, and then settled accounts by themselves, feeling that the whole thing had slowed down. It can be seen how important it is for an enterprise to have the cohesion of its employees. Chopsticks are broken as soon as they are broken, and it is difficult to break chopsticks. Therefore, whether it is accounting, training or work, it is very important to communicate with people. Training is not only to improve the practicality of accounting learning, but also to deal with the relationship between people, not just the relationship between people and accounts. In other words, without the teacher's guidance, we can't finish these accounts accurately. So thank you for your guidance and teaching. I think this should be a very important process in life. It is also an indispensable, tired and happy road to basic training of college accounting.