After half a month of internship at XXX Bank in XXX City, I objectively gained a perceptual understanding of the knowledge I learned in school, allowing myself to more fully understand the relationship between theory and practice. relation. The content of my internship is mainly accounting business (public business), and other general knowledge includes savings business, credit card business, and loan business.

Accounting business

The accounting department of corporate business (mainly refers to bill business) is mainly divided into three steps, accounting, review and cashier. The bill business mentioned here mainly refers to checks, including transfer checks and cash checks. For cash check business, the first step is to review and see whether the drawee's seal matches the seal reserved by the bank, either through computer verification or manual verification; and then check whether the uppercase and lowercase amounts are consistent, the amount of the check issued, Whether the check date, payee details, etc. have been altered, whether the check has exceeded the payment reminder period, whether the check is overdrafted, and if there is an endorsement, whether the endorser's signature and seal match. It is worth noting that the capital amount is to the dollar, and to the cent. Can't keep track of it. For cash checks, the accounting bookkeeper will record them after reviewing them, and then pass them to the accounting reviewer. After the accounting reviewer confirms that they are correct, they will pass them to the cashier. The cashier will stamp the cash payment stamp, and the payee can go to the cashier's office. Collect cash (after verbal reconciliation between cashier and payee). The review content of transfer checks is the same as that of cash checks. The processing is reviewed by the accounting bookkeeper and reviewed by the accounting reviewer. What needs to be explained here is the issue of entry time. Cash checks and transfer checks made by the bank (such as internal transactions with a savings bank, where both the payee and the payee are account holders of the bank) must be deposited directly into the account. For cases where the payee and the drawer do not have accounts in the same bank, such as some transfer checks for entrusted collections, etc., they can only be entered into the account after bill exchange. Since the county-level branch has not opened an account with the local People's Bank, it will not be recorded in the accounting account. This is reflected in the account "deposits in the system", while only provincial branches in direct contact with the central bank use the account "deposits in the central bank". There are also some subjects such as "internal transactions", which refer to the fund transfer between the accounting department and the savings department, such as paying wages on behalf of the enterprise; "deposits in the system" refer to the liquidation reserves and funds deposited by the subordinate banks in the superior banks. Allocate funds, deposit reserves, etc.

“The day begins in the morning”, and the same is true for the accounting department. The job of the accountant responsible for bookkeeping every morning is to check yesterday's accounts, such as printing pre-work preparations, daily statements of accounts, daily general ledger sheets, balance checks on the accounting vouchers of all business that occurred yesterday, etc., and then Just started the daily business of the day, mainly including checks, wire transfers, etc. Before noon, bills are exchanged and withdrawn, special transfer debits, credit vouchers, etc. are prepared based on the exchange slip order to check whether there are any refunds. In the afternoon, the checks submitted by other staff members for door-to-door collection will be reviewed, stamped with a "received credit" stamp, and handed over to the reviewer for entry into the computer exchange system. After the end of today's business, perform day-end processing, print all relevant vouchers for today's business, reconcile, and check whether the debit and credit sides of today's accounts are balanced. Finally, settle the accounts. These printed vouchers are bound by specialized staff, and are reviewed again to see whether the subject stamps are reversed, whether there are missing seals of the handling personnel, etc., and then the bound vouchers are submitted to the superior bank for audit. This day's accounting work has come to an end

Savings business

The savings department currently implements a teller responsibility system, which means that each teller can handle all savings business, that is, open an account. , depositing and withdrawing cash, applying for debit cards, etc. The vouchers are no longer passed between accountants like the public business department, but each teller handles the accounting and keeps accounts independently. However, the documents produced by each teller must be handed over to the person in charge of the relevant bank for review first, and then passed to the superior bank for "post-audit".

Credit card business Credit cards are divided into credit cards and debit cards according to whether they have consumer credit (overdraft) functions. Credit cards are divided into loan-based cards and quasi-loan-based cards based on whether the cardholder pays reserves to the card-issuing bank.

A credit card is a certain credit limit granted by the bank to the cardholder. You can make purchases within this limit without paying a reserve in advance. The bank will print a list of the customer's consumption this month every month, and the customer can choose to pay it all off. Or the payment part, if the latter is chosen, the unpaid part is treated as a short-term loan from the bank with compound interest. The quasi-loan credit card is a credit card in which a certain reserve is paid, and then the bank grants the customer a certain consumption limit. A debit card does not have an overdraft function, but it can be used for transfer settlement, deposits and withdrawals, and consumption. Such as CCB’s savings dragon card. Credit cards can also be divided into corporate cards and personal cards according to the objects of use; they are divided into gold cards and ordinary cards according to credit levels.

Credit business

Due to the current actual situation, it is difficult for small and medium-sized enterprises to obtain financing. Although the central bank has repeatedly issued plans to encourage banks to lend to small and medium-sized enterprises, there are strict regulations within each bank. control. The same goes for CCB. Therefore, banks are currently also investing in the field of personal loans. It should be noted that the bank's personal loan business does not directly lend money to individuals, but signs certain agreements with merchants. In fact, it loans money to merchants, and then the merchants sell the goods to individuals, and the individuals then repay the money to the bank. . When signing an agreement with a merchant, the bank will review whether the merchant's documents are complete. Individuals must provide the bank with relevant proof of income, proof of identity, etc. Generally, the purchased subject matter is used as a mortgage. The most common ones are chattel mortgages (such as car loans) and real estate mortgages (such as home loans). The credit department implements a separation system of review and loan, which is to develop loan customers and specifically grant loans. The staff who review the loan possibility perform their respective duties.

Summary

Through this internship, I have a detailed and profound understanding of banking work, which is also a test for future job hunting. From this internship, I realized that there is a certain distance between actual work and book knowledge, and further study is needed. Although the business of this internship was mostly focused on relatively simple front-office accounting business, it helped me understand the bank accounting process on a deeper level. The accounting program provided great help, allowing me to go beyond the limitations of the basic business of the bank. Instead of reading books, I have a more comprehensive understanding. It is also helpful to reduce the occurrence of errors and avoid wrong accounting. As the saying goes, a journey of a thousand miles begins with a single step. These most basic businesses often cannot be fully understood in books, so basic practices are particularly important, especially in the current employment situation, which reflects that the job opportunities for senior technicians are far away. Much larger than undergraduates, because their hands-on ability is stronger than undergraduates. From this internship, I realized that if we combine the knowledge we have learned in college with more practice and use practice to test the truth, an undergraduate student will have a strong ability to handle basic practices and compare Systematic professional knowledge is the real purpose of our study and internship.