Accounting is an accounting method to measure, record, calculate, analyze, check, predict, participate in decision-making and supervise the economic business of accounting units, aiming at improving economic benefits, and is an important means to strengthen economic management and improve economic benefits. Economic management cannot be separated from accounting, and the more the economy develops, the more important accounting work becomes.
20 17 social practice investigation report on financial accounting
First, the purpose of practical investigation
(1) Purpose and significance
In order to use the professional knowledge learned to understand the accounting workflow and management methods, deepen the understanding of accounting work, integrate theory with practice, cultivate practical work ability and problem-solving ability, achieve the purpose of applying what you have learned and lay a solid foundation for better work in the future.
To learn accounting well, we should not only learn all kinds of accounting knowledge in books, but also actively participate in all kinds of accounting practice opportunities, so that theory and practice can be organically and pragmatically combined. Only in this way can we become a high-quality accounting professional. Therefore, I made a practical investigation in a branch of Shuozhou Road and Bridge Construction Co., Ltd. on June/day of 20 14-August/day of 20 1 4.
(II) Company profile
Shuozhou Luqiao No.1 Branch, located in Shuozhou Economic and Technological Development Zone, has convenient transportation, and now has 75 employees. Although there are not many employees in the company, the internal post setting of the financial accounting institution of the unit is based on the principle of separation of incompatible posts in the internal control system. The internal post division is established according to the four separation principles of "handling, checking, reviewing and approving", and the principle of mutual restriction and mutual supervision is adhered to in post setting and business division. The finance department of this company has 1 name as the financial director, 1 name as the accountant, 1 name as the cashier and 1 name as the custodian. Its main function is to account for the economic activities of the company, report its financial status and operating results, and record, calculate and report its financial revenue and expenditure and business development in a timely, accurate and complete manner.
Second, the content and process of practical investigation
We take the financial personnel setting, account book setting and budget management of the unit as the main investigation contents, including:
1, post setting status, mainly aimed at whether accounting, cashier and custody are provided.
2, the quality of personnel, mainly for whether there is a professional certificate, whether full-time, whether to abide by the professional ethics of financial personnel, etc.
3. Account book setting, mainly focusing on whether the account books of general ledger, subsidiary ledger, deposit journal and cash book are complete, whether the records are timely, and whether the accounts, accounts certificates and accounts are consistent.
4, mainly for the internal financial system is sound. According to the above arrangement, I conducted a practical investigation, and now I report the main situation as follows:
First of all, in the first week, I got a preliminary understanding of the company's advanced financial management concepts. As an applied discipline and an important economic management work, accounting is an important means to strengthen economic management and improve economic benefits. Economic management cannot be separated from accounting, and the more the economy develops, the more important accounting work becomes. Accounting plays an important role in improving the economy in the operation and management of enterprises, and its development motivation comes from two aspects: first, the change of social and economic environment; The second is the change of information demand of accounting information users. The former is a more fundamental driving force, which determines the demand for the quantity and quality of accounting information. Secondly, in the second week, I carefully studied the whole process of daily financial operation. I learned how to write checks, wire transfers and other bills from the cashier of the company, how to prepare accounting vouchers based on original vouchers and using financial software, how to check the bank balance account with the financial software at the end of each month and prepare statement of bank reconciliation in time, and learned from the accounting supervisor about the preparation and analysis of financial statements. Finally, in the third week, I learned and understood the company's relevant financial system, and had a specific understanding of the main responsibilities of financial personnel.
1, accounting. Accounting personnel should take the actual economic business as the basis, keep accounts, settle accounts and submit accounts, so that the procedures are complete, the contents are true, the figures are accurate, the accounts are clear, the accounts are settled on a monthly basis, and the accounts are submitted on schedule, which truly reflects the financial situation, operating results and financial revenue and expenditure. It is the most basic duty of accountants to conduct accounting and provide timely and reliable accounting information that can meet the needs of all parties.
2. Implement accounting supervision. The accounting institutions and accountants of all units shall exercise accounting supervision over their own units. Accounting personnel will not accept untrue and illegal original vouchers; The original vouchers with inaccurate and incomplete records shall be returned and required to be corrected and supplemented; When it is found that the account book records are inconsistent with the physical objects and funds, it shall be handled in accordance with relevant regulations; If it has no right to handle it by itself, it shall immediately report to the administrative leader of the unit and request to find out the reason and make a handling; Income and expenditure in violation of the unified national financial system and the provisions of the financial system shall not be handled.
3, formulate specific measures for accounting affairs in this unit.
4. Participate in drawing up economic plans and business plans, and examine and analyze the implementation of budget and financial plans.
5. Handle other accounting affairs.
Third, the results of practical investigation
Through this investigation, it is found that the company's post setting, account book setting are basically complete and recorded in time, and the accounts, accounts certificates and accounts are basically consistent. The accounts have been settled on a daily basis. All financial personnel have obtained professional certificates, and they can abide by accounting professional ethics. No illegal acts related to accounting duties, such as providing false financial and accounting reports, making false accounts, concealing or destroying accounting vouchers, accounting books, financial and accounting reports, embezzlement, embezzlement of public funds, and job occupation, have been found. Moreover, the company's financial management system is perfect and sound, and various rules and regulations have been formulated. At the same time, I also found that the company has several good practices:
(I) Post Setting and Division of Labor Although the company was not established for a long time, they set up accounting posts reasonably, insisted on the separation of incompatible posts, ensured that the powers and responsibilities between posts were clear, restricted and supervised each other, and implemented the internal control system to the letter, basically separating data maintenance management from computer audit; Data entry is separated from auditing and bookkeeping; The responsibility and authority of the bookkeeper, the approver of economic and business matters and accounting matters, and the handling personnel are clearly divided, separated and restricted from each other.
(two) the bill management bill is the legal certificate of the financial revenue and expenditure of the unit and the original certificate of accounting. Therefore, the blank bill is kept by a special person, and the person who keeps the bill does not participate in the custody of all the seals of the bank, which also follows the principle of separation of incompatible duties. The bill keeper strictly abides by the bill management regulations in the collection and use of bills, and can basically use them according to the specified requirements, and saves all the bills that are invalid due to filling errors. Bookkeepers record the used bill numbers in the abstract of accounting books, so as to check the continuity of the used bill numbers at any time. In addition, without approval, the company's financial personnel did not find that the bills were endorsed and transferred without authorization, and blank checks were issued without authorization. They paid attention to the use of cashier's checks and drafts that had been issued at any time, and immediately checked and recorded the balance of use after the expiration. Every month, a special person will also check the bank statement with the account book records, and also check the use of bills with the relevant records of the bank statement one by one, so that the accounts and certificates are consistent. Strengthening bill management is an important part of the company's internal financial management system. In the work, the company has established a strict bill custody system and achieved a special person custody system. Special storage system; Special account keeping system; Custody handover system; Periodic inventory system.
(III) Fund Management First, strengthen cash management and strictly implement the national cash management regulations and implementation rules. For cash income, such as cash withdrawn by banks, various loans returned by employees, and other income, the excess cash shall be delivered to the bank in time according to the cash limit set by the bank, and it is forbidden to misappropriate cash and IOUs to arrive at the warehouse. Second, the cash receipts and payments handled by the cashier are based on the accounting vouchers confirmed by the accounting audit. The cash advanced by individual employees is paid only after being signed and approved by the leaders. Third, the cashier stamped "received" and "paid" stamps on the original vouchers of the income and expenditure business. At the same time, cash book and deposit journal were registered in time according to the proof of charge to an account, so that the daily settlement and monthly settlement were achieved, and the accounts, accounts certificates and accounts were consistent.
(IV) Management of funds Strengthen the financial audit system, establish a strict expenditure audit system, and reimburse office expenses, printing expenses, publicity expenses, equipment purchase expenses, wages, bonuses, allowances and other expenses paid to employees in accordance with the regulations. Formulate strict reimbursement procedures for expenses, and each expense must obtain legal documents, which shall be signed by the handling personnel, examined and approved by the competent leader, and then reimbursed by the financial personnel. Strengthen the prior supervision of funds and post supervision. Strictly follow the expenditure plan, adhere to the system, resist unreasonable expenditure, and put an end to waste.
Fourth, the summary and experience of practical investigation
(A) Suggestions on improving the company's financial accounting
1, in order to promote the development of the company's economic business, improve the company's economic benefits and standardize financial work, a set of reasonable financial management system should be strictly formulated in accordance with the relevant national financial management laws and regulations and the relevant provisions of the company's articles of association, combined with the actual situation of the company.
2. The accounting of the company should follow the accrual basis principle.
3, do a good job in the basic work of financial management, establish a sound financial management system, and conscientiously do a good job in the planning, control, accounting, analysis and assessment of financial revenue and expenditure.
4. Financial management is the main aspect of the company's operation and management. The company's financial management center is responsible for organizing, implementing and checking financial management. Financial personnel should conscientiously implement the Accounting Law, resolutely act according to the financial system, and strictly observe company secrets. At the same time, it is necessary to strengthen the training of financial personnel, and the re-education of accounting personnel is mainly completed through self-study and annual training organized by the financial department. As a result, the update of relevant professional knowledge is slow and the coverage is not extensive enough, which also restricts the development of accounting work to some extent.
5, strengthen the management of original documents, on the basis of the original work, be more institutionalized and standardized.
6, do a good job of accounting audit, accounting personnel should carefully review the legality, authenticity, completeness of procedures and accuracy of data of each business. When preparing accounting vouchers and statements, it should be reviewed by a special person, and major issues should be reviewed by the person in charge of finance.
7. Establishing accounting files, including accounting vouchers, accounting books, accounting statements and other accounting data, should be established and properly kept, and kept and destroyed according to the provisions of the Measures for the Administration of Accounting Files. With the progress of society and the deepening of company system reform, the company's financial management system should be constantly revised, supplemented and improved on the basis of retaining the original good practices, so as to ensure the smooth, reasonable and efficient collection, distribution and use of funds needed by the company.
(B) Suggestions on social practice investigation
This social practice is arranged by the school according to the requirements of the teaching plan, which is a very meaningful activity. In order to better improve their comprehensive ability and professional level, as students, they should actively cooperate with the arrangement of the school, actively participate in it, do a good job in social practice investigation report in time, and find more successful experiences and shortcomings in practical activities, so as to lay a certain work foundation for stepping into society in the future.
20 17 model essay on social practice investigation report on financial accounting
First, the understanding of this accounting practice.
I fully realize the importance of financial management in enterprise work. No matter what enterprise financial management work is essential, financial personnel are the staff, housekeeper and people around the enterprise leaders. Their work not only stays in the perspective of financial accounting and fund management, but also takes part in the production and operation of enterprises at a deeper level. We can't take "making accounts" as our daily work. How to go deep into production and give full play to the functions of the financial department, that is, to manage the family and be a good staff officer in business operation, should be a problem that every financial staff should consider and think about. Therefore, as a financial officer, I should learn to think from different angles and participate in the management of the department and the decision-making of the company, guide the budget and planning process, implement effective control, and take into account the interests of all parties that affect the company.
Second, the second is the main content of my internship.
When I first arrived, the person in charge of the company introduced me to the company's basic business, the setting of accounting subjects and the specific accounting contents of various subjects, and then explained to me some basic knowledge essentials that an accountant should have when taking up his post. He answered all my questions, especially some basic accounting operations, and he gave me careful guidance. To be honest, I really appreciate his teaching. Because the business is diverse and wide-ranging, the financial department has a clear division of labor. Under a competent accountant, there are cost accounting, business accounting, general ledger accounting, tax accounting and cashier, and their tasks are clear and closely related. In this kind of industrial enterprise, the first two are more important: cost accounting mainly accounts for production to achieve effective cost control, which is cumbersome, but the methods and procedures are relatively fixed. Business accounting, on the other hand, is the management of goods accounts in sales, which is more complicated and needs clear regulations and procedures. The chief accountant is the unified management of production and sales and the connection with bank taxation.
There are only five people in the company's finance department, with one financial manager, two cashiers and two accountants. The cashier shall be responsible for the preliminary examination of the original vouchers of fund receipt and payment, cash receipt and payment, the filling of receipts and cheques (bank receipt and payment vouchers), the registration of cash and bank deposit journals, the keeping of relevant seals, the registration and cancellation of cheques, the review of income vouchers, and the handling of sales settlement, current settlement and wage settlement; The accountant is responsible for reviewing the original vouchers, compiling accounting vouchers according to the original vouchers, registering various subsidiary ledgers according to the accounting vouchers, accounting the product cost, and compiling the subject summary table according to the accounting vouchers and carry-over vouchers, so as to provide comprehensive accounting data for the economic management and business decision-making of enterprises. My duties are mainly to sort out relevant original vouchers, understand the use of financial software and the process of accounting treatment, make some simple accounting vouchers, assist cashiers to handle cash receipts and payments, register journals, keep cash on hand and relevant seals, purchase, manage and distribute various office supplies with accountants, send faxes and emails, and maintain various office equipment.
Third, the detailed process of internship
? ? When you first arrive at an enterprise, the first thing to do is to carefully read through the accounting business and its financial data that are commonly used by the enterprise, including original vouchers, accounting vouchers, financial rules and regulations, etc. In the first week of entering the finance department, I mainly looked at the accounting vouchers of enterprises, such as cash receipt vouchers, cash payment vouchers, bank receipt vouchers and bank payment vouchers. When I get the proof of charge to an account, I usually look at the relevant original proof first, and make my own accounting treatment, and then compare it with the proof made by the company before. Although I have been exposed to similar vouchers in the accounting simulation practice class, I have a certain foundation for filling in accounting vouchers, but because I have not been engaged in related business for a long time, I am in a hurry to deal with some bank bills, bills of exchange, invoices and so on. Generally speaking, the basic accounting treatment will still be done, but some of them are quite different from those of enterprises. In the process of reading accounting vouchers, we should not only be familiar with the business process and accounting treatment of different businesses, but also understand and master the corresponding relationship of organizational relations in finance, and analyze the different accounting treatment methods of different economic businesses in different business departments and those in the same business department. In the process, we should constantly remember, master and understand the purpose and reason of this treatment, and consult colleagues humbly when encountering confusion. In addition, I will also help my colleagues in the company to classify the original vouchers of the enterprise by month and day, and sort out the documents of each business, and bind them with thumbtacks to make full preparations for the filling of accounting vouchers.
In addition to sorting out the original vouchers and learning to make accounting vouchers, I will also assist the cashier in handling cash receipts and payments, taking stock of cash and goods, purchasing, managing and distributing various office supplies. Cash receipts and payments are mainly used to pay employees' reimbursement, prepay taxes, auxiliary materials fees or freight for customers, pay office supplies and office equipment purchased by the company, pay courier fees, auxiliary materials fees, daily utilities and receive taxes from customers. Before leaving work, I have to count the cash on hand with the cashier and report to the supervisor. If the cash on hand exceeds the limit approved by the bank, the excess should be deposited in the bank in time on the same day.
Inventory is to count the goods, fill them in the inventory table in turn according to the model and quantity of the goods, and check them with the book number to see if there are any omissions.
Fourth, the main harvest and significance of the internship
Accounting is an accounting method to measure, record, calculate, analyze, check, predict, participate in decision-making and supervise the economic business of accounting units, aiming at improving economic benefits, and is an important means to strengthen economic management and improve economic benefits. Economic management cannot be separated from accounting, and the more the economy develops, the more important accounting work becomes. Undoubtedly, this has created unprecedented opportunities for our accounting major, but also brought us new challenges. This internship has broadened my horizons, made me understand the operation of accounting in reality, and made it convenient for me to turn accounting professional knowledge, basic theories, basic methods and structural systems into my own professional quality, avoiding armchair strategist and laying a solid foundation for going to work. As an accountant, this internship has also made me more aware of my future efforts. For example: practical ability, adaptability, psychological quality, adaptability and so on. Besides, it is also very important to have an enterprising spirit. In a word, the internship gave me a clear understanding of the work of accounting posts, and found out my own shortcomings in the actual operation process, which gave me a clearer direction and goal for future accounting study. I hope that in the following days, I can be more involved in the work of accounting posts, so that I can constantly improve my ability and lay a good foundation for the future society.
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