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Summary of college students' accounting practice I
With the development of social economy, accounting has become a hot industry and an indispensable necessity for enterprises and companies. With the improvement of accounting system, accountants are highly valued and strictly required. As accounting professionals who are about to enter the society, in order to meet the requirements of society and enhance social competitiveness, they must strictly demand their own professional quality cultivation and cultivate strong practical operation ability of accounting work. Accounting is an accounting method to measure, record, calculate, analyze, check, predict, participate in decision-making and supervise the economic business of accounting units for the purpose of improving economic benefits, and it is also an important part of economic management activities. As a highly applied discipline and an important economic management work, accounting is an important means to strengthen economic management and improve economic benefits. Economic management is inseparable from accounting. The more the economy develops, the more important the accounting work is. After three years of study, I can say that I have basically mastered all the basic professional knowledge, basic theories, basic methods and structural systems of accounting. I think in practice, as long as the theory is applied to practice, we will be able to do it easily and in one go. After two months' internship, I realized that my idea was too naive, and it was impossible to measure the operation with book knowledge in real accounting work. Finally, I realized that practice is better than theory. Without practice, or I will never think that accounting work is so rigorous and serious, nor will I think that as an accountant, I need more care and patience than other jobs.
In groping, the two-month internship is over. I listen to the opinions of teachers and classmates with an open mind and try my best to do everything carefully. I am glad that my relationship with my colleagues is very harmonious. At the same time, many shortcomings were found in the internship. This internship is also of great help to my social experience and interpersonal relationship. I learned a lot in just two months. This is more exciting and richer than what I have learned in school for so long. But it also makes me feel that I didn't study hard enough before. This internship deepened my knowledge and understanding of accounting work, further consolidated and developed my professional theoretical knowledge, cultivated my ability to engage in accounting work independently, and strengthened my concept of accounting work.
Through the practical study of accounting practice during this period, I have a great understanding of the essential basic processes in accounting work: 1, filling in original vouchers and accounting vouchers according to economic business; 2. Register journals according to accounting vouchers; 3. Register the subsidiary ledger according to the accounting vouchers and the attached original vouchers; 4. Calculate the product cost according to the accounting vouchers and subsidiary ledger; 5. According to the accounting vouchers and subsidiary ledger, the product cost is calculated by the comprehensive carry-over method in the step-by-step settlement method. Prepare a summary of subjects according to accounting vouchers; 6. Register the general ledger according to the account summary table; 7. Reconciliation (trial balance); 8. According to the relevant contents given, prepare the balance sheet and income statement of this month; 9. Rules and methods of bookkeeping. At the same time, I deeply realize that as an accountant, I should have a strict working attitude. Accounting is a very precise job, which requires accountants to accurately calculate every index, remember every tax law and use every formula correctly. Accounting is not an innovative work, and it depends on one accurate figure after another to reflect the problem. Therefore, we must strengthen our sensitivity to numbers, find problems in time, solve problems and make up for loopholes.
Internship is really an experience, and only by personal experience can you know the taste. What you learn in textbooks is the most basic knowledge. No matter how the actual situation changes, as long as you master the most basic knowledge, you can respond to changes with constancy. It is quite difficult to complete the accounting work without studying systematic accounting theory knowledge and understanding those professional financial vocabulary.
Accounting work is complicated and subtle, and it is not profound words, but repeated Arabic numerals, so it is easy to feel tired. Once the attention is not concentrated, it will lead to problems such as account record, login error and calculation error. Only by calming down and doing it seriously will there be no mistakes. Therefore, at work, you should be absolutely highly focused, not distracted or impetuous. Otherwise, the efficiency is extremely low and there are many mistakes and omissions.
Good professional quality, serious professionalism, rigorous work attitude and honest moral cultivation are the basic requirements for accountants. In addition, as an accountant, the ability of external communication and exchange is also quite demanding. The comprehensive quality of accountants reflects the overall level of a company.
After this period of practical study, I have a deep understanding of cashier, accountant and other positions. I found that there are loopholes in professional knowledge, and many basic knowledge are not clear, so I need to review and study again. Have a practical understanding of the patience and carefulness that accountants need, and also need to adjust their impetuous mentality, clear their thinking, have a correct understanding and evaluation of themselves, know what kind of work they are suitable for, and understand the direction they need to work hard. At the same time, my understanding of accounting work has also improved more. Accounting work is like an art, which needs to be cultivated and improved with great concentration in order to get more affirmation and recognition. Only with professional knowledge, you can't be competent for accounting work. To be a qualified accountant, you must have comprehensive quality cultivation. Only by recognizing your own shortcomings and the importance of accounting work can you make yourself more aware of your position, your responsibilities and the true meaning of your work. Only by persevering and striving for perfection can we become an excellent professional accountant.
Summary of college students' accounting practice II
Accounting is a very practical subject. After three years of professional study, on the premise of mastering some basic accounting knowledge, in order to further consolidate theoretical knowledge and organically combine theory with practice, I conducted a one-month professional internship in the finance department of xxxx Cable Co., Ltd. from March to April of 20 10.
As a highly applied discipline and an important economic management work, accounting is an important means to strengthen economic management and improve economic benefits.
During the internship, I mainly studied some accounting daily business processing, banking and tax-related work processing. The company's finance department mainly includes material accounting, cost accounting, sales accounting, general ledger accounting, tax accounting and cashier. In the daily accounting business processing, the company mainly uses UFIDA financial software for accounting processing, and also uses the online banking of the company to inquire and handle payment business. In tax treatment, we only need to use the relevant software of the tax bureau for tax management, such as logging in to the online tax hall, abc3000 and other tax software for tax declaration and tax deduction.
UFIDA's financial software mainly deals with accounts, prepares accounting vouchers, and audits bookkeeping according to the nature of actual economic business. The daily economic business of a company is usually either purchasing or selling. When processing the purchase business, it is necessary to prepare the purchase receipt document and check the purchase quantity, amount and tax. In terms of sales business, it is mainly to check accounts receivable, prepare receipts or transfer vouchers according to actual and corresponding funds, and audit bookkeeping; In the practice of purchasing and sales, we should pay special attention to the preparation of documents, check the exchanges between suppliers and customers, and avoid cross-checking in project accounting. In addition to the purchase and sale business, the daily economic business also includes the payment business through the company's online banking and the accounts payable accounting by UFIDA financial software after receiving the bank receipt. Daily accounting business is the basis of accounting work. For every economic business, every step and every procedure, we should take the accounting system as the basis, respect the original vouchers and study their authenticity and accuracy, so as to make better use of the powerful functions of financial software and improve our work efficiency.
Summary of college students' accounting practice 3
Time flies, the internship life of nearly one year is coming to an end. During my internship, I gained a lot, not only consolidating my theoretical knowledge, but also improving my practical experience. As a college student who has just left school, I fully realize the importance of internship and cherish this internship opportunity, because through internship, I can improve my ability and lay a good foundation for future development.
During this period, I tried to turn the theoretical knowledge I learned in school into practice and try to combine theory with practice. After the work is on the right track, I also made a fixed monthly work flow chart to let myself know what to do and how to do it, and complete the work tasks according to the prescribed procedures. At the same time, I have a practical operation and understanding of accounting, which laid the foundation for my better development in the future. During this period, I realized the following points:
1. Have a firm belief. Accounting is a very boring job. Every day and every month, I face the same things, and so on. During this time, many people will feel bored and have nothing to do, so they will have the idea of leaving. You must persist at this time, and giving up easily will only make you regret it.
2. Carefully understand the overall situation and working system of the company. Only in this way can you work easily.
3. Have the determination to bear hardships and a rigorous work attitude. Accounting is a very precise job, which requires accountants to calculate every subject accurately and use every formula correctly. Accounting is not an innovative work, and it depends on one accurate figure after another to reflect the problem. Therefore, we must strengthen the sensitivity to numbers, check calculations and approvals many times, find problems in time, solve problems and make up for loopholes.
4. See more, observe more, listen more, talk less and keep learning. Modern accounting and economy develop in harmony, constantly changing and updating. We should pay more attention to economic development, tax law and other troublesome aspects, and understand the various policies and changes of the national economy at the first time.
5. Learn how to get along and communicate with others. Only in this way can we establish good interpersonal relationships and work with ease. When you get along with your colleagues, you must pay attention to communication, courtesy, modesty, tolerance, mutual help and understanding, and don't be afraid to pay. Only by giving up can you get what you want.
This internship is the starting point for me to go deep into the society, and let me know all kinds of abilities that I should have to survive in the society, but I have learned a lot of knowledge and experience that I can't learn in textbooks. Work experience is an important factor for enterprises to choose accountants. Through this internship, I can better understand my own shortcomings, the essence of accounting work, and all aspects of this society. So I realized what I should learn more in the future, and accumulated richer knowledge and valuable experience for my future work and life. Let me make a good career plan for myself as soon as possible, set my life goals and take a big step towards success.
The fourth summary of college students' accounting practice
Graduation practice is the most realistic simulation experiment for college students before they go to society after completing all courses. For our accounting students, they usually pay attention to theoretical study and lack practical exercise, so practice is particularly important. The purpose of this accounting practice is to improve our practical application level through a series of practical training such as writing accounting entries, filling in various vouchers, bookkeeping, statements, etc., so that we can really practice the basic procedures and specific methods of financial accounting, and then strengthen our understanding of the professional theoretical knowledge we have learned before, improve our practical ability and improve the application level of basic accounting skills.
In this internship, I have systematically mastered the accounting skills and methods of filling in and checking original vouchers and bookkeeping vouchers, registering account books and preparing statements, and have a more systematic and complete understanding of the theories I have learned. Through this internship, we combine accounting theory with accounting practice and have the following profound experiences.
First, solid theoretical knowledge is the premise.
Before my internship, I always thought that I had a solid knowledge of accounting theory through study, and subjectively thought that all the work was the same, as long as I mastered the rules, there would be no problem. But in the actual process, I found that what we usually learn is far from enough, and there are many mistakes in details, such as our writing skills, such as capitalization of amounts, standardization of date writing and so on. In addition, according to the relevant internship materials, we are often hindered in filling in the original vouchers, keeping accounts and compiling various accounts. Looking back, most of the reasons are because the usual theoretical knowledge is not solid enough to stand the test of actual combat, which is also an important lesson I got in this internship.
Second, integrating theory with practice is the key.
Through this internship, I also found that it is not enough for us accountants to have skilled theoretical knowledge. After studying accounting for such a long time, we can basically be familiar with accounting, and we have basically mastered the basic professional knowledge, basic theory, basic methods and structural system of accounting. However, it is still very difficult in this internship process, which makes me realize that accounting theory is zero if it leaves the practice process, and the actual operation is very important to accountants. The accounting theory that leaves the practice link is just an armchair strategist, which is not feasible in the work of accountants.
Third, enough patience and care are the guarantee.
Accounting is a tedious job, and we deeply realized one thing in this internship. When I first started my internship, I was bored and bored with boring accounts and figures all day, so that simply filling in vouchers and bookkeeping would be full of mistakes and omissions, and the trial was uneven. The more mistakes, the more impetuous, the more impetuous, the more mistakes, forming a vicious circle. Later, after I realized this deficiency, I settled down to study and analyze it seriously, which not only accelerated the speed, but also improved the efficiency, and achieved twice the result with half the effort. Therefore, in accounting work, we should avoid carelessness, carelessness and impetuousness. In fact, everything is the same, and you need to have a normal heart.
Summary of College Students' Accounting Practice V
I have been practicing for months before I know it. I have learned a lot in the past few months, and I have realized many of my shortcomings. I have grown and changed a lot.
I still remember my first day at work, and I was very excited. I just want to do more work and behave well. However, as a child who hasn't left school, I really don't understand a lot. First of all, I admit that my professional level is very poor, because I didn't listen to the class well. After practicing for a few days, I have to admit that my practical operation ability and adaptability are even less. But fortunately, the teacher who took me patiently explained to me that I can write a very standardized IOU, write a check, know how to register an individual, how to file tax returns and many other daily businesses.
Our company keeps accounts by hand, so we should be familiar with the business process and subject setting of the company, so as to record the business that happens every day more accurately. Personally, I think that bookkeeping is to convert actual things into text form, and the theory of classical text form in turn explains reality, so theory can not be separated from practice, and practice can not be separated from theory, and the two complement each other.
When I first arrived at the unit, my teacher gave me some simple tasks every day to familiarize me with them, such as making money, filing tax returns and handling old-age insurance. Later, I began to contact some complicated businesses, such as registering self-employed. It seems that the process of registering self-employed households is very simple now, but it was really a big deal at that time, and I felt very troublesome and didn't know what to do next. First of all, you need to register with the industrial and commercial bureau where the registered company is located, and you need to bring many things, such as legal person ID card, agent ID card, house lease contract and so on. After that, the relevant personnel of the industrial and commercial bureau need to check the venue and verify it before registration is allowed. After obtaining the business license, you need to go through the tax registration within 30 working days. If you don't go through the tax bureau, you will be fined. After the tax registration is completed, you need to open a basic deposit account in the bank, and then sign a tripartite agreement to pay taxes later.
Checks are an indispensable daily business, and the filling of checks is very strict. I have been studying this for a long time, and I always make mistakes at first. The handwriting on the check should be clear and tidy, and it is not allowed to be altered. The drawings, financial seal and legal person seal should also be clearly stamped, otherwise the ticket is likely to be invalid. Some bank checks will be printed with the bank name and account number, while others need to be filled in by themselves. The daily withdrawal limit of the bank is 50,000 yuan, so if you need money urgently, remember to make preparations in advance. At first, I had to run around to work every day. I am very tired. Go back to the dormitory every day and fall asleep after eating. Later, I slowly adjusted and gradually developed a good habit of going to bed early and getting up early. Eat too much every day, or you will have no strength. It is important to find a good physical condition after work. Every day, many people from the same school go to work by bus together. Although I don't know each other, everyone is very happy.
Paying wages at the end of each month is the happiest moment. I remember the first time I paid my salary and invited my good friends to dinner. Hey, hey, everyone's happiness is the most important thing, isn't it? Speaking of colleagues, there are not many people in our unit. The female staff are teachers and me, and the others are young male colleagues. Everyone is very kind to me. Maybe I'm just a little sister in their eyes. After listening to many students' reactions, my colleagues in my unit are not very kind to them and feel a little lucky. In fact, in any case, we should do our own thing well and treat our colleagues with both cooperation and vigilance. As the saying goes, don't harm others. After the internship, I may go to work in a larger unit and have a very responsible interpersonal relationship. Anyway, I believe I can handle it.
These months of internship have greatly enhanced my viability. For example, I have been in Shijiazhuang for almost three years, and I still can't tell which road and which street. During this time, I often run outside, know many places and remember many streets. No matter where I am in Shijiazhuang, I will at least know how to get back to school and how to reverse the car. Without these months of internship, I'm afraid it will take me several years to get familiar with these.
During the internship, the school once held a short meeting for all of us to get together. Of course, the number is uneven, because many people are internship in other places, which makes us realize that the day when we all leave school is getting closer and closer, and the distance between us is getting farther and farther. Cherish our friends who are still together.
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