Model essay on college students' financial accounting training experience 1
Practice is the criterion for testing truth. See, this semester's training is coming to a successful conclusion. For me as an accounting major, this is a challenging but passionate process! Through this semester's accounting practice, I have learned a lot of practical experience that I can't learn in class, which has consolidated my knowledge in practice and laid a solid foundation for me to go to society in the future. Also, I don't think we can ignore the knowledge that teachers impart in class. If you don't listen carefully and take notes in class, you will find that there are many problems that you don't know how to start and there is no way to solve. Only by studying theoretical knowledge seriously in class and applying it to practice in the process of practice can we solve problems better and faster.
Through this experiment, I understand the relevant process of accounting work. In accounting work, as an accountant, we must first obtain relevant original vouchers, and then register accounting vouchers according to these original vouchers. After registering the accounting vouchers, fill in the subsidiary ledger according to the registered contents. At the end of each month or year, you should fill in the trial balance account summary table and then record all the contents in the general ledger. Fill in the balance sheet, income statement, etc. according to the general ledger. This series of work makes people feel very simple.
In fact, theoretical knowledge seems so easy to understand, but when you really apply these theoretical knowledge to practice, you will find that you know too little truth. There is a saying that an armchair strategist is shallow! Therefore, in practice, I always find that I often have no idea about some jobs. There are subsidiary ledger accounts, cash book accounts and deposit journal accounts, opening balances of various registered accounts, and general ledger accounts. In accounting, I can't just draw with strokes, use erasers, and use red strokes or tape when I make mistakes, but I always make mistakes in the training process, so I always repeat some work.
After this training, I feel that in accounting work, we should be very careful in doing every job and not make any mistakes. If we write a wrong decimal point, it may bring serious consequences to the enterprise, and the people who do this work will also bear great responsibility. This made me mentally prepared for my future work. If I engage in accounting or some accounting-related work after graduation, I won't have a chance to make many mistakes. Therefore, I will work harder in the future accounting-related study, master theoretical knowledge and make the combination of theory and practice more perfect in practice. As a future accountant, I have just started now, and I will learn more things in the future. There are still many things that we need to dig ourselves. Moreover, accounting is a 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.
The training is coming to an end, and I have gained a lot. Generally speaking, I am satisfied with this training. It taught me a lot. Although I am very tired, I really appreciate that the school can give students such an opportunity to exercise. After all, accountants live by experience. Only by doing more accounts can practice make perfect and be comfortable. I deeply understand what accounting is. Accounting is not only a profession, but also an interpretation of carefulness+patience+responsibility = life value. At the same time, I also realize that being a qualified accountant is not as easy as I thought before. The most important thing is to be meticulous and rigorous. Because accounting is a careful, patient and responsible job.
College students' financial accounting training experience model essay II
After more than one semester's study, we conducted a two-week accounting manual practice under the guidance of our teacher. We made a comprehensive and sufficient simulation understanding according to the procedures and methods of manual bookkeeping.
In practice, we organize a three-person team. A team leader led two team members to organize and direct the operation of the accounting simulation experiment in the experimental group.
First of all, we make accounting entries according to the economic business summary in the experimental data. Then set up a T-type account, prepare an account summary table, open a general ledger, register the opening balance, register the general ledger according to the account summary table and close the account, and finally prepare a balance sheet, an income statement and a cash flow statement according to the general ledger and other relevant materials.
In my group, I am responsible for writing entries, registering the general ledger according to the subject summary table, and registering accounting vouchers. When registering accounting vouchers, I thought I was no stranger to documents, but I still made mistakes in actual operation. For example, the amount of a debit account is written into a credit account. Stubs forget to write dates, etc. And in the process of writing entries, I feel that I have seen it in learning theoretical knowledge. It looks simple, but when it's my turn to do it, there are many mistakes. Sometimes I misread the position of the amount column, but it is clearly in thousands, but it is written in tens of thousands, which leads to numerical errors. Sometimes I forget to write the detailed account of the accounting subject, and sometimes I don't cancel the blank amount column. Sometimes when posting, personality is a three-column subsidiary ledger. Because there are too many detailed items and the amount column is relatively compact, you will fill in the wrong figures if you don't pay attention. However, after a few days of familiarity, the mistakes gradually decreased and the speed of manual operation increased. Although I have been busy every day these weeks, I have lived a full life every day.
Experience: Through this simulation experiment, we have cultivated our practical potential and shortened the distance between textbook knowledge and practical work. And understand that the most important thing in accounting is carefulness. For us who deal with a large number of figures every day, we must not make any mistakes. We must understand that a little loss, a difference of thousands of miles, and a fraction of a point may cause a huge distance from reality. Accountants should always pay attention to the changes in accounting standards and accounting regulations, have a clear understanding of the changes in tax rates, proportions and national policies, and be strict with themselves in their work.
In addition, I think in the future training, for example, the group of three people can be composed of cashier, accountant and accounting supervisor. Implement rotation system, change one post every week, and simulate banks, companies, tax departments, and so on. May be more vivid, more real.
Through this training, I learned a lot. I hope that through this study, I can be handy for future practical work.
Experience of the training mode of college students' financial accounting talents Paper 3
First, set up account books.
First of all, according to the requirements of enterprise accounting system, set up: general ledger, cash account book, deposit journal, assets, liabilities, owner's equity and profit and loss subsidiary ledger. Secondly, according to the distributed accounting simulation data, carefully read and judge which accounts are involved in the economic business in this data, including: which are general ledger accounts and which are subsidiary ledger accounts; Then, according to the nature of each account, it is divided into account categories. Thirdly, according to the above classification, fill all the account names involved in various account books with sticky notes, and register the opening balance listed in the materials in the debit and credit balance column of the relevant accounts. Finally, the trial balance requires that the total debit balance of all accounts be equal to the total credit balance of all accounts; The debit and credit amount of the general ledger should be equal to the sum of the debit and credit balances of related subsidiary accounts under it, and the current business registration can only be carried out after trial balance, otherwise it cannot be carried out.
Second, the register
First of all, the registration account books must be written in blue and black ink, and red ink can be used when the accounts are offset, but the handwriting should be clear, and no skipping pages or blank pages are allowed. Accounting errors should be corrected by wrong accounting methods, and should not be altered or made up at will. Secondly, the subsidiary ledger should be registered one by one according to the audited accounting vouchers; According to the Summary of Accounting Vouchers, the third general ledger has been registered for 10 days, and should be checked with its subsidiary accounts after registration.
Third, check out.
First of all, check the economic items listed in the simulation data in detail, and whether all accounting vouchers are filled in and recorded in the account books accordingly. Whether there is any wrong account or amount, and correct it in time if there is any. Secondly, on the basis of ensuring the accurate registration and accounting of various economic businesses, the current and final amounts of gold journals, deposit journals, general ledgers and various sub-ledgers are obtained to make full preparations for accounting.
Fourth, the preparation of accounting statements.
First fill in the preparation unit and preparation time in the upper left corner; Secondly, according to the general ledger or related subsidiary ledger information, fill in the column by item; Also ensure that the total amount on the left side of the balance sheet is equal to the total amount on the right side, otherwise it will be re-listed; Finally, the compiler must sign.
The internship lasts for three weeks, and I am the director of Chunqiu. However, we only did voucherNo. 1- 10. The reasons are summarized as follows: (1) We didn't learn the basic theory well before, so that we have been reading books during the time we were doing it; (2) I haven't been exposed to accounting before, and many vouchers are new to me. I didn't know how to start at first, for fear of doing something wrong! (3) Young people are impetuous and have no interest in accounting! ! So in the next time, we should review the theoretical knowledge of accounting and cultivate our interest in accounting! ! Try to do it faster next time! !
Experience of the training mode of college students' financial accounting talents Paper 4
From being a cashier to checking original vouchers, to making vouchers, finally registering journals, and then doing inventory accounting, this special week passed in a hurry, leaving me with rich experience and profound understanding.
At this time, my first internship, with a fresh and a little nervous mood, began the first day of internship. Although I came to the training room once when I was a freshman, it was only a short class and I was not impressed. When the instructor said "start to register the certificate", I was a little overwhelmed by the accounting supplies on my desk during training. I didn't dare to write for a long time for fear of making a wrong step. Later, with the patience of the instructor, I began to register one by one. Soon, a morning that usually feels very long in class flies by, but the work in hand is far from the progress required by the teacher. I grabbed a few mouthfuls of rice in the canteen and cooked it again when I got back to the office. In order to facilitate the accounting of the training room, we ask the teacher on duty to open the training room at night and finish our homework for us. At the end of the day, except for eating and sleeping, I spent almost the whole day in the training room doing accounts and staring at the pain. Going back to the dormitory at night is often physically and mentally exhausted.
With the experience of the first day, the cashier work in the next two days is relatively more skilled. I finished all the cashier's work on Wednesday morning. In the afternoon, I started working in the inventory position. Inventory involves the calculation of cost and unit price, and the basic accounting knowledge I once forgot reappears in my mind. As this is my first contact with inventory accounting, I spent the whole afternoon registering the subsidiary ledger. Many things happen, and finally I finished all the inventory accounting in the evening, so that I can have a good sleep.
On the last day of the internship, the morning is for binding vouchers and handing in related homework, and the afternoon is for an interesting and intense banknote counting competition. In this way, the five-day internship is over!
In the past five days, the consumption of pens is equivalent to three months' consumption under normal study conditions. I practiced writing a number in the coalfield, and I learned a quick hand. After these days of manual bookkeeping, my basic knowledge of accounting has been verified in practical work, which further deepened my understanding of accounting. And have a certain basic practical operation ability. While achieving practical results, I also found many shortcomings in my own operation:
1. For example, if you are not careful enough, you often misread figures or omit business, which leads to errors in accounting results and unnecessary troubles;
2. Although every business entry has reference answers in these five days, I still have to make my own accounting entries in my actual work. I still have some shortcomings in this respect, and I will strengthen my practice in the future.
3, counting money is not professional and skilled enough, so you must practice hard in the future.
In short, the five-day internship gave me a clear understanding of cashier and inventory accounting, found my own shortcomings in the actual operation process, and had a clearer direction and goal for future accounting study. I hope that in the next few days, the school can give us more training courses in Pugaosang, so that we can constantly check for leaks and fill vacancies, help our accounting students learn accounting well, and lay a good foundation for going to society in the future.
Experience of the training mode of college students' financial accounting talents Paper 5
In the last semester of junior year, professional practice (comprehensive simulation training) was arranged every Tuesday morning from the ninth week. At first, complaining was inevitable. Why are there more and more classes? However, complaining is complaining. I still held a serious and correct attitude and completed my internship under the guidance of my teacher. It can be said that the harvest is great. This article is about my experience.
Generally speaking, I think the accounting discipline requires less innovative quality and pays attention to meticulous attitude and behavior, which requires us to be cautious everywhere.
Our professional practice takes printed materials as the source of materials, aiming to be familiar with and master the steps of accounting process and its gymnastics through practice. This internship is not divided into posts, and it is also conducive to our understanding of the work of accountants in various positions. Below, I will talk about my experience in each operation.
First of all, the teacher showed us the writing norms of words and numbers in accounting. Although I came into contact with them when I took the qualification exam before, when I had to do it myself, I couldn't help shivering: Is it so strict? I practiced on the draft paper several times before I thought I could do the following work. Thought: Accounting is really a very detailed job.
After that, we analyze the economic business of the enterprise in the data, open a general ledger, register the opening balance of related subjects, and make a trial balance. This step is simple, but meticulous is indispensable. Wrong figures or other minor mistakes may affect the outcome of the trial and will inevitably delay the follow-up work.
Next, we began to fill in some original vouchers and accounting vouchers ourselves. In practical work, the original vouchers don't need to be filled in by accountants, but because they can't be filled in incorrectly, this process still makes me deeply realize the careful quality required by accounting work. Teacher Peng told us not to fill in the vouchers directly, but to make a draft first and check the entries with her before filling in the vouchers. I think this is because our professional quality is far from enough and our business is not skilled enough. Therefore, as an accounting major student, we need to further strengthen our professional quality, so that we can have confidence when looking for a job in the future.
Accounting vouchers should be posted after filling in, including journals and sub-ledgers. The process of posting has further deepened my understanding of accounting subjects, and I know each subject and its applicable account page format. There are many mistakes when posting, or wrong numbers, or wrong lines, and so on. So I began to skillfully use various error correction methods. However, I think some mistakes can be avoided. I blame myself for not being careful enough, and I really need to improve.
Compiling the subject summary table is my most tired part. It took the three of us two hours to get the first form, and I don't know how many times a stack of vouchers went back and forth. I think accounting work must be very hard, but we can be more careful. If we try to reduce mistakes, it is very wise to save time and energy for starting over.
Finally, we register the general ledger and settle all accounts every month. At the same time, prepare balance sheet and income statement, and master the method of filling in various items.
In the whole internship process, we all found some mistakes in the internship materials together, and realized more deeply that even teachers can make mistakes, not to mention our group of children who have just started.
The short professional internship is over. Through this internship, my basic accounting knowledge has been applied in the simulation training, and I also have certain practical operation ability. At the same time, I also found many shortcomings in the operation process:
1, not careful enough, often misreading figures or missing business, leading to wrong accounting results and unnecessary troubles;
2. During the internship, the teacher checked the entries of various businesses with us, but in the actual work, we still have to make accounting entries ourselves. We need to learn to draw inferences on the basis of mastering the basic knowledge and learn independently for different types of enterprises.
In a word, this professional internship has benefited me a lot. I would like to thank Mr. Peng for his earnest teachings and the enthusiastic help of his classmates. In the future, I will focus on my own shortcomings, work hard and gradually improve my professional quality, hoping that I can achieve something, or be realistic and try to make what I have learned a bargaining chip for job hunting.
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