How to write a summary of accounting practice, which is more standardized and standardized? According to many years' experience in secretarial writing and referring to excellent accounting practices, we can get twice the result with half the effort. Here are three selected accounting practices to sum up experience for your reference.
Summary of Accounting Training Course 1
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, especially the three-column subsidiary ledger, because there are too many detailed items and the amount column is relatively compact, you will accidentally fill in the wrong figures. 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.
Experience:
Through this simulation experiment, we have cultivated our practical ability and shortened the distance between textbook knowledge and practical work. And understand that the most important thing in accounting is carefulness. For you who deal with a lot of numbers every day, you must not make any mistakes. You know, a little difference, a thousand miles difference, or a few minutes, 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 the research in this paper can be helpful to the practical work in the future.
Overview of Accounting Training Part II
At the end of 20__, after a series of interview procedures, I was honored to get the offer of duty and the opportunity to enter Chengdu Branch of Duty International Accounting Firm. Two months of internship, I saw a lot, heard a lot and learned a lot. During this period of time, I personally experienced the life of a certified public accountant, not only familiar with the audit business, but also saw a lot of contents of corporate accounting practice, which made a great leap in theory and practice.
1. Training
On October 9th, 65438/KLOC-0, the firm arranged a simple training for the interns of our Chengdu branch. Because there are only five interns here, there is no systematic training. It only introduces the internship content-annual report audit and some points that need attention in the audit field.
We have been trained by Mr Xiang from Beijing Headquarters and two colleagues from Yunnan Branch, both of whom are experienced auditors. Later I learned that they are also members of the project team I am about to join. In the morning, I talked about the basic concepts of risk-oriented audit, audit process and some other basic knowledge. I was dizzy at that time, and I didn't understand a lot. Now I regret not participating in the audit this year. I didn't look that far, and now I know how lacking my knowledge is.
In the afternoon, the process of audit project management was introduced, mainly the compilation of audit work plan and audit working papers. After listening to it, I feel that the audit work is too risky and the plan often changes quickly. This requires the professional judgment of auditors.
I have read several chapters in the textbook of CPA examination and audit, and I know a little about the knowledge explained by the teacher. I am also thinking in my mind that the knowledge in the book is applicable to the exam, so that I can understand what auditing is. In practice, if we are not certified public accountants and have few years of practical experience, we junior interns can't understand the knowledge in the book at all. Only by integrating theory with practice can we truly appreciate the professionalism of auditing. I didn't realize this until I went out in the field.
The following week, because my internship program has not yet started, I basically stayed in the graduate school to study. The office works eight hours a day, from nine to five. Because the school is far from the office address (the office address is in the center of Chengdu), I have to get up at 7 o'clock every morning. It's really hard for me to adapt to the free and loose life in college. The International Professional Code of Responsibility consists of thirteen volumes. During my days in the company, I went through it several times, but I didn't feel anything. It seems that auditing is indeed a very practical work. Without in-depth practice, it is useless to have theoretical knowledge. What you get on paper is so shallow that you never know what you have to do. Looking forward to the arrival of field work.
2. On-site service-China Resources Jinhua
I am very excited to get on the bus to Suining, but I am also very anxious: I am excited that I can finally get in touch with the actual audit work after preparing for so long. I am eager to do the work assigned to me.
I arrived in Suining in the afternoon. Unfortunately, in the face of heavy rain, I suddenly found that winter in Sichuan can also make people tremble. In the evening, I got together with the staff of the project team to discuss the work plan of the project. Later, the internship found that the project was standardized and of high quality. Fortunately, the first field audit project was a listed company, and the project team was all experienced colleagues. Because Mr Duan is not familiar with computers, I mainly cooperate with Mr Duan.
The field work began the next day. Teacher Duan and I are mainly responsible for reviewing the sales payment cycle. At first, I talked with the financial staff of China Resources Jinhua about the work plan and the missing information.
Deadline test of income. Due to the information provided, we started the income truncation test in 2007. The main purpose of the term test of the main business income project is to determine whether the accounting records of the main business income business of the audited entity belong to the correct period. For the purpose of profit adjustment, many companies may adjust the time of revenue recognition and adjust their profits to different accounting periods. In February of 65438, February of 65438 and February of 65438 10 respectively, several transactions were selected for voucher verification, and the account book records, sales invoices and delivery records of each transaction were inspected in detail.
The analysis program mainly analyzes the annual sales data and finds out the anomalies. Mainly because of teacher Duan's instruction, I will process the data. The analysis really needs to be highly sensitive to the data, find out the places that do not conform to the trend, and then guide the subsequent audit procedures. This also made me understand that auditing is not only a mechanical job of copying and pasting on a computer, but also requires very professional knowledge and judgment.
Draw a ticket, but this is the most done thing in the audit process. Handle vouchers every day during sampling inspection. Sometimes we have to deal with hundreds of cards a day. After checking, we will record his business content, amount, attachment content and so on. Communicating with colleagues is a discovery, and it is indeed a very patient link. Sometimes, after work, I am the only one looking for the needed documents in the dim light of the archives room of the finance department. After the end of the day's work, it will be a very pleasant thing to see that the manuscripts I have made are full of numbers, and the fruits of my labor are recognized by everyone.
Bank confirmation is a relatively easy part of work. Accompanied by the staff of the Finance Department of China Resources Jinhua Company, I visited more than a dozen banks in Suining. Confirmation is a very important procedure in the process of monetary fund audit, and the work is also complicated. The main reason is that the work service of the bank is meaningless, and every time it is like a villain seeking the Lord. Similarly, the service attitudes of different banks I learned this time can also be said to be the culture of the company. Of course, it is much more convenient to be accompanied by an acquaintance of the audited unit this time. It's really easy for acquaintances to do things.
This is my first field audit. I need to study hard not only my major, but also my social experience in communicating and dealing with customers. Working is completely different from studying at school. At school, I meet people of the same age, but my work is different. I work with people of all ages and deal with them. This can be deeply realized when the boss invites us to dinner after the field work. On that day, the manager, chief financial officer and leaders of several departments of Jinhua Company had dinner with all colleagues in our project team. I'm so nervous. They all call me Mr. Zou. I realized that I should study not only professional knowledge, but also social knowledge. Have their own space to play in different occasions.
3. On-site service-Zigong cemented carbide Co., Ltd.
I went to Zigong the next day after returning to school. It was only ten days from going home for the New Year to going back to school, and I stayed at home for less than a week. This is really not the holiday I imagined. It's almost the same after graduation, so consider it an early experience.
During this time, I often worked overtime in other places and worked hard every day for half a month. Actually, I didn't do anything after working overtime. After a day's work, I have been dizzy in front of the computer. I just hope to go back to rest early at night.
With the experience of the last audit in Suining, the work done is much faster and there is no sense of direction. Last time, I mainly did evaluation tests, dealing with vouchers and data entry every day. This time, we will begin to complete the audit of some projects. Data checking, tabulation, going through the motions test, detail test, loan evaluation form and supervision plate all need to be done by yourself.
As an intern, examination is essential, and I am dazzled by a lot of accounting vouchers. This is the first time I have taken over the evaluation work independently. From data sampling to voucher search, I soon got used to this job. Through this project, I further understand what kind of procedure the lottery exam is and what I should pay attention to in my work.
The internal control test of fund-raising is the most complicated one I have ever done. Mainly to understand the relevant internal management system from the audited unit. Because I have no actual financial experience in enterprises, I don't know much about the relevant processes of corporate bank loans, so it is difficult to carry out my work. Fortunately, Teacher Yang provided me with a copy of the internal control test she did for reference, and compared it with the information of the audited unit, which quickly clarified the working ideas. In the process of communicating with the financial personnel of the audited unit, I inquired about the working procedures and approval system of fund-raising in detail. It takes a long time to carry out compliance test after completion. First of all, read the company's annual budget report to understand its financing plan; Then obtain the relevant documents and records of the office meeting of the board of directors and the general manager to understand the approval process of the loan plan; Obtain the loan contract of its bank and check the signature records of relevant personnel; Finally, check the accounting treatment of loans and the treatment of interest.
Detailed testing, this work is mainly to communicate with the staff of the audited unit. I took the manuscript, and then asked the relevant staff one by one to see if their work procedures and institutional settings were implemented in accordance with the company's articles of association and whether they met the requirements of fund-raising internal control. Through the inquiry, it is found that it is difficult for a company to meet the requirements stipulated in its articles of association. For example, there are many loopholes in management.
Supervision and audit are a noun. When I do this job, I mainly monitor the warehouse keeper to take stock of the goods in stock. Because the products of this company are mainly mechanical products, there are many kinds of products with different specifications, so only one variety can be counted. There are too many of them. If a certain proportion is completed, it is impossible to complete it without ten days and a half. Only a few large sums of money have been withdrawn for inventory. What I need to do after the supervision is to calculate whether the monetary funds of the audited entity are consistent on the balance sheet date.
Step 4 feel
After the internship, I have actually learned a lot, but I still need to learn more, especially social experience. Although the work is very tired and bitter, I can also feel the sense of accomplishment in my work. It is a valuable asset to find your own position and know what job you are suitable for during your internship. At the same time, I thank the teachers of the firm for teaching me.
Overview of Accounting Training Part III
When I first arrived at the company, I felt that my colleagues were easy-going and easy to get along with, and the society was not as sinister as others said, so I was full of confidence in it. The company director patiently explained to me the general situation, scale, organization and staffing of the company, which made me realize that I can only understand a big company as a whole, but I can't figure out the internal details. Have a general understanding of the company first, and then have an understanding of your job. You must know the purpose of setting up that position in the company and achieve the expected effect in order to ensure the normal operation of the company.
When following the cashier's internship in the finance department, first understand the company's financial system, the state's regulations on cash on hand, and the procedures to be followed in receiving and paying cash. I am also very happy to watch the cashier work. After receiving the receipt documents, the cashier checks whether the procedures are complete, then collects the money, counts the cash twice, and then explains the amount to the payer and keeps it in different currencies. If you need change, you need to count it twice, then stamp the cash receipt stamp on the original voucher, leave the accounting slip and give the rest to the other party. Then prepare a cash receipt and register it in the cash book. This procedure is the same as the theory we learned in school. It is necessary to distinguish responsibilities and handle business according to regulations. It's actually very simple, but we haven't actually done it, but we can do it well. We should have confidence in ourselves and believe that we can do well. Giving ourselves a chance will make us more skilled and better than them.
I reviewed how to issue checks, invalid receipts and wrong checks. If you don't pay much attention to some details before going to school, you will make mistakes in actual operation. When writing checks and receipts, you should be particularly confident, patient and not impetuous. Accounting is actually a very tedious job, depending on how we treat it. Personally, I prefer to calculate, like numbers, and like to sort out a bunch of seemingly messy things.
Following the accounting practice, the accountant told our company to abide by the accounting standards for enterprises, the mineral resources law, the safety production law and other laws and regulations. The company mainly focuses on metallurgical design and needs to abide by the policies and regulations of many countries. The company is more formal. When I first worked as an intern with an accountant, the accountant was not very happy that I went to practice. Maybe she's afraid I'll screw things up, and I can't help her, so I have to screw things up. Later, because of my patience and reasonable handling of interpersonal relationships, my accounting attitude eased, so I watched her handle the business, showed me the company's vouchers, original vouchers, subsidiary ledger and general ledger, and let me sum up the differences between cashier theory and practice and accounting theory and practice. Theoretical knowledge is not very solid, and many places are vague. I don't know how to do it. I still have to look over what I have learned before. It's not easy to take root in it, but I have to stick it in my heart by my future work. Accounting taught me how to communicate with people. I often have to judge for myself and decide what to do. In society, I can only rely on one person, that is myself. Don't expect others to help you, look at what you can do for others.
It's a pity that my internship didn't involve the issue of tax returns. If I do, I should be able to learn a lot of knowledge. After all, there were not many charges involved in the role simulation experiment of accounting post before. In the company, taxation is a key issue for accountants.
During my internship, I still learned a lot of social knowledge. I want to thank the practice instructor, the company cashier and the accountant for their care and help, and thank the practice instructor for his careful teaching and patient explanation.
Problems and suggestions found: In this practice of combining accounting theory with practice, we really learned a lot of knowledge outside books, which gave us a summary of the accounting study in the past two and a half years, and of course we also found many problems. Cashier, a seemingly simple job, can't be competent if you are not careful. The cashier's job is not difficult, but some steps must be followed. Sometimes the cashier omits several steps to save trouble, which is also very common at work. See if it will affect the responsibility sharing and whether the business is handled smoothly. If not, it can improve efficiency. If so, it needs to be done step by step. Following the accounting convention, it should be pointed out that the employees of the company also represent the image of the company and are people-oriented. In addition to doing your own job, you should also handle the relationship between colleagues and create a tense and warm working environment, so that you will be happier and more efficient. It should also leave a good impression on interns and outsiders, which should be very beneficial to the smooth development of the company (taking the exam).
We haven't stepped into the society yet, and many things, especially those at work, have not been handled in detail. We don't know whether we can do it well or finish the task successfully. This requires us to know ourselves and ourselves and get to know each other better. Some work can be directly said that I can do it well, but when we are not very confident in our work, we should objectively measure ourselves to see if we can finish it. We should not exaggerate our abilities and bury ourselves.
To sum up, this internship has achieved the expected goal. A lot of accounting professional knowledge is combined with social knowledge, which not only consolidates professional knowledge, but also learns social knowledge, which is very helpful for our recent employment. Through this internship, 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. Learned that communication between people requires certain skills. This internship laid the foundation for us to enter the society and pointed out the direction for us to find a job.