First, the attention of unit leaders is the premise of doing a good job in financial accounting.
Financial accounting is an important management work of the unit. Only under the correct leadership of the unit leader can it give full play to its due accounting and supervision functions. The Accounting Law of People's Republic of China (PRC) clearly stipulates that the person in charge of the unit shall be responsible for the accounting work of the unit, that is, the authenticity and integrity of the accounting data of the unit. The person in charge of the unit should pay attention to the financial accounting work and ensure the authenticity and integrity of the accounting data.
Establishing and perfecting accounting institutions is the concrete embodiment that unit leaders attach importance to financial accounting work. The establishment of accounting institutions in the unit should meet the actual business needs of the unit, and at the same time consider the division of incompatible positions. Because there is less business and less workload, it is impossible for one person to do all the transactions. For example, the Accounting Law stipulates that cashiers shall not concurrently serve as auditors, shall not keep accounting files and register income, expenses, claims and debts, and shall not handle the whole process of monetary fund business alone. Therefore, the establishment of accounting institutions should ensure a clear division of posts and separate incompatible posts.
Equipped with qualified accounting personnel is also a concrete manifestation of the unit leaders' emphasis on financial work, and it is also a clear requirement of accounting law. The fifth chapter of the Accounting Law stipulates that the personnel engaged in accounting work must obtain the qualification certificate of accounting practice, and the sixth chapter of the Accounting Law stipulates the corresponding punishment measures for the accounting personnel who do not meet the requirements. However, in actual work, some unit leaders do not understand accounting laws and regulations, so they employ people who do not have accounting qualifications to engage in accounting work. What's more, they appointed unqualified accountants while knowing this provision, which violated the relevant provisions of the Accounting Law and showed that they did not pay attention to accounting work.
To do a good job in accounting, we should also equip ourselves with corresponding office equipment to create good working conditions for accountants. In addition, it is necessary to support and encourage accounting personnel to participate in various business training and follow-up education, and constantly improve the professional work level of accounting personnel.
Second, actively participate in unit management and be a good leader.
Employee accounting is the overall reflection of the work of the unit, but also the supervision process of various economic activities. To give full play to its role, accountants must actively participate in the business work of their own units. Only in this way can financial accountants arrange funds reasonably, organize material supply and conduct accounting correctly according to the needs of their work.
Some accountants, especially bookkeepers, often charge the cost of this project to the account of that project when accounting for more than two projects at the same time, and the cost of that project is charged to the account of this project. This will not accurately reflect the true and complete cost of each project, provide decision-making basis for unit leaders, and give full play to the accounting supervision function.
Accounting personnel mainly participate in the economic activities of the unit from the following aspects: First, understand the overall work plan of the unit for the whole year and determine the focus of business work. This is mainly learned from the work meeting and related documents of the unit; Secondly, attach importance to the signing of major economic contracts, which is the starting point of accounting work and the main basis for accounting and supervising economic activities; Third, often go deep into the front line of unit production, observe and understand the production process, the main equipment and materials used in production, and actively participate directly; Finally, actively participate in accepting economic activities. After the completion of each business work, financial personnel should actively participate in the acceptance work and have a complete understanding of the completion of the business work.
In addition, accountants should give full play to their subjective initiative, collect the financial information they have, make financial analysis and forecast, and put forward their own opinions and suggestions, so as to provide an important basis for the decision-making of unit leaders and continuously improve the management level and economic benefits of the unit.
Three, establish and improve the internal control system, in strict accordance with the system.
It is very important for financial accounting to formulate an operable internal control system and strictly implement it. System is a constraint on people and their behavior, and the control system for people mainly solves the separation of incompatible functions and powers, such as the separation of cashier and accountant, the separation of material keeper and material buyer, and the separation of authorized approver and executor. The control of behavior is mainly the authorization and approval system and procedures. For example, the approval and implementation process of purchased materials generally requires the personnel of the required departments to apply and be approved by the relevant leaders before implementation. After the purchase, the relevant personnel should carry out acceptance. At the time of acceptance, it is necessary to check whether the variety, quantity and amount of the purchased goods are consistent with the application project, and whether there is any phenomenon of changing the variety and quantity without authorization and exceeding the approved amount.
In practical work, systems and methods are easy to formulate and key issues are effectively implemented. How to ensure the effective implementation of the internal control system, I think we should start from the following aspects. First of all, we should solicit opinions and suggestions extensively before formulating the system. After the financial supervisor draws up the draft, the unit should organize the staff and workers' representatives to discuss it, and then issue it in the form of documents to enhance the seriousness and operability of the system. Secondly, it is necessary to publicize it widely, and publicize it to employees through open columns of government affairs, e-government, and concentrated study time, so that the system can be deeply rooted in the hearts of the people; The third is to strictly control and conscientiously implement it. Financial and accounting personnel must strictly check every economic matter when auditing, and explain the policies to the managers for non-compliant matters, so as to gain their understanding and support. Over time, doing things according to the system will become everyone's code of conduct, and our work will be easy.
Fourth, we should have the spirit of hardship and professionalism.
Financial accounting is a very hard work, which requires accountants to have the spirit of hardship and professionalism. It can be said that it is common for financial personnel to work overtime, and others don't understand it at work.
Financial personnel often bear all kinds of pressures, so they should be prepared for hard work and never-ending professionalism. Instead of pursuing excellent results or perfect forms, they should strictly abide by the professional ethics of accounting personnel, be honest and trustworthy, be honest and self-disciplined, be objective and fair, adhere to standards, improve skills, participate in management and strengthen services.
5. Keep learning, improve yourself and enrich yourself.
In recent years, a large number of systems, norms and regulations have been issued in finance, accounting and taxation, and the reform of water conservancy system has been deepened, which requires financial accountants to keep learning, update their knowledge, change their concepts, improve themselves and keep up with the times. Our knowledge is like intangible assets in accounting. Sometimes it is suddenly found to be useless and must be updated in time.
Use accounting to broaden horizons, maintain justice, enrich life, standardize behavior, assist majors and achieve life. Choose accounting, accounting is my whole job, and it is integrated into my life.
1, it's really annoying to post and book vouchers because of agency business, but I didn't do it, so I left it to interns. Excuse me!
2. Organizing working papers is also a very annoying job. I have worked in the firm for two years, and I have compiled one or two papers by myself. The others are all helped by interns and other colleagues, especially I don't like them!
3. When you go out to work with other people, copy a material, help find vouchers, and copy something between physical strength and mental strength!
4, other small things, if someone says something needs help, you will bear the brunt!
In short, internship is really hard, but you should have your own brain and study more! It's important to ask more questions! A little experience, hehe, I hope I can help you!
Modern accounting includes at least two branches: financial accounting and management accounting. Among them, the basic task of financial accounting is to provide true and relevant information to external information users, while management accounting mainly provides accounting information for enterprise management authorities as a basis for decision-making.
It is not easy to be an accountant, and it is even more difficult to be an accountant. As the saying goes, an accountant has ten soldiers. Count from one to nine and add a zero. Dealing with them all day is boring and boring. The average person can't stand it. Someone once said that accounting is an industry where smart people don't do it and fools can't do it. Some people have a big head when they see numbers, while others are afraid when they see numbers. I'm not praising the accountant here, I'm just telling the truth. The accountant's present position is that mom doesn't love her and dad doesn't love her. Only the people have high demands on him, and no one has any tolerance for him.
It is not easy to be an accountant. To be an accountant, you must first have an accounting qualification. Just like driving a car requires a driver's license, an accountant also has an accounting qualification certificate. It is also reviewed once a year like a driver's license. It is even more difficult to be a good accountant, and it is inevitable to take various titles. From elementary, intermediate to advanced, there must be no less than one level. Unless you don't want to be an accountant, there are certified public accountants, certified tax agents and certified securities engineers. You can't pass without sweating. You say accounting is easy?
In addition, most enterprises are now using computers to keep accounts, file tax returns and even file online, which requires accountants to understand the operation of computers. Now an accountant who doesn't know computers is an unimaginable good accountant. From the entry, review, posting of accounting vouchers, automatic reconciliation, automatic generation of various accounting statements needed by enterprises, computerization of cash cashiers and automation of current reconciliation. Nothing can be separated from the computer. As an accountant, don't you understand computers? Then you have to attend various computer training courses and master at least some basic computer knowledge, so that you can learn while doing. There are also some accountants who have achieved a certain level of computer operation and theoretical knowledge through self-study. This kind of accounting is really not easy.
At the same time, China's current accounting is in a major transition period, and various accounting systems and accounting standards are constantly being formulated and improved. This requires our accountants to have strong adaptability, learning ability, innovation ability and so on. Without this ability, you will be left behind by the express train of accounting development. How many people change careers because they can't adapt to accounting?
Now the leaders of enterprises and units have higher and higher requirements for accounting. I hope that accountants can understand both accounting and management, so as to find ways to give advice to leaders. Because accounting can understand the actual production and operation of enterprises through accounting and analysis, and put forward some insightful suggestions. Of course, it is not easy for accounting to do this. It is impossible to put forward an insightful and good idea without studying some knowledge of enterprise management seriously.
From the above, to be a qualified accountant, you must have knowledge of accounting, tax law, laws and regulations, computer and enterprise management. This is still a question of knowledge. There are others, such as accountant's character, morality, attitude towards life and so on. In a word, being a good accountant is not an easy task.
Being an accountant is very hard. On the surface, accountants sit in the office all day, with computers, air conditioning in summer and heating in winter, which makes people envy. In fact, these are just superficial things. When accountants are busiest, it is precisely when others are most idle. When others visit relatives and friends during the Spring Festival, accountants have to work overtime to catch up with reports. How many people can know? In the eyes of ordinary people, accountants seem to have nothing to do but pay salaries, collect money and run away from the bank. In fact, this is the world's understanding of accounting. However, things like the above are only for the cashier in the accounting department. Other things, the average person won't understand.
This is only an internal difficulty, but also an external difficulty. Accountants have to face all departments, and no one can offend them. Industrial and commercial tax banks also have environmental protection prices, and none of them can be less. All kinds of inspections are not free all year round. Especially a few years ago. There has been a slight improvement in recent years.
Of course, when accountants are happy. When a month's accounting statements are successfully completed, others can't feel the unspeakable happiness in their hearts. I feel relaxed all over, as if I have got some relief, and I feel very comfortable. When you check the accounts, for unknown reasons, the two accounts don't match. After repeated checking, sometimes the reason may be found quickly. Most of the time, after a long time, such as half a day, one day or two or three days, the reason can't be found, and then the wrong reason is suddenly found, and the accounts are checked immediately. It really feels like "you don't have time to look." However, this kind of happiness is much less now, because the computer is used to handle the accounts, and the reconciliation is much easier. The happiest time should be the end of the year, when the report is actually profitable. At this time, it was like being pregnant in October, and finally there was a good result. Although the profit is not your own, it is happier than what you have earned.
It should be said that there are still many happy times. For example, a new accounting problem has been solved and thoroughly understood, and it is also a pleasant thing to find it on this basis. There is also the joy of making friends when you meet an old friend in a foreign land and everyone understands it.
In short, as an accountant, it is not easy, but also hard and happy. This hard-won, hard-won is happiness. May our accountant get better and better!
Accounting is not just bookkeeping, it is enough to find someone to teach for three months. In addition to bookkeeping, accountants should also manage corporate finance, help bosses control costs and provide reference for their foreign investment. Accounting of listed companies should also make external statements. I believe that no accountant wants to be the chief financial officer. As CFO, he needs to do more.