Model essay on internship report of accounting major: After graduation from university, internship papers and reports are the last subjects of the university. I also tidied it up recently. When I started writing, I was also struggling. I hope I can put it in my blog and give some help to those who are struggling to write reports. Report on internship in Da @ @ Institute Co., Ltd. 1. The purpose of the internship is to pass the accounting college this time and graduate from the university. Internship papers and reports are the last topics in universities. I also tidied it up recently. When I started writing, I was also struggling. I hope I can put it in my blog and give some help to those who are struggling to write reports. Internship report of @ @ @ Tax Agency Co., Ltd.
First, the purpose of internship
Through this graduation internship in Accounting College, we can further understand the accounting system, apply the basic theories, knowledge and skills we have learned, go deep into the society, combine practice, exercise and improve the ability of integrating theory with practice, analyze and solve problems and work in society, cultivate the concept of labor and the spirit of cooperation, improve our own quality, and realize the transformation of students from school to society.
Second, the internship unit and work introduction
@ @ @ Certified Public Accountant (CPA) is a social and economic intermediary institution initiated by professional qualifications such as CPA, certified asset appraiser, certified tax accountant and lawyer. After the reorganization, it has expanded its business in many fields and levels and has a long-term and stable customer base. This is a large company.
Service Items
1. Establish account book system for customers, handle accounts on behalf of customers and prepare accounting statements;
2. Prepare various tax returns and agent declarations for customers.
3. Provide tax planning and consultation, and be employed as a tax consultant;
4, enterprise income tax, value-added tax and other final settlement declaration verification, issue relevant reports;
5. Review tax matters and issue relevant supporting documents.
What does this company follow? Seek reputation by quality and development by reputation? Purpose: adhere to the principles of independence, independence, objectivity, impartiality and confidentiality, practice in accordance with the professional standards of certified public accountants, earnestly fulfill the obligations stipulated in the business agreement, and provide quality services to all sectors of society.
Third, the internship content and process
Under the arrangement of the internship teacher, during the internship, * * * participated in or personally undertook the following tasks: making accounting vouchers, posting in the general ledger, subsidiary ledger, journal account summary table or preparing accounting statements. At the end of the internship, I summarized some profound experiences during the internship:
The first point: sincerity
On the first day of internship in the company, I was inevitably confused: I didn't know what to do, how to do it and so on. When I walked into the office, I saw some strange faces. Under the introduction of the intern teacher, I greeted them with a smile. From that day on, I got into the habit of laughing and saying: Good morning, teacher? That's my sincere regards. I always feel that there are often some subtle things that are easily overlooked by us, such as a gentle greeting, which expresses respect and concern for teachers, colleagues and friends, and also makes others feel valued and concerned. In just a few days, I became one with the teachers and communicated well. I think it should be my sincerity that won the trust of teachers. They regard me as a friend and are willing to guide me and assign me tasks.
The second point: communication
If you want to learn as much as possible in a short internship period, you need to communicate well with teachers and deepen mutual understanding. When you first arrive at the internship unit, the teacher doesn't know your work and study ability, what you will do and what you want to know, so it is necessary to communicate well with the teacher. At the same time, I think this is also an indispensable key for us to step onto the society in the future. Through communication, the teacher got a general understanding of me and taught me some knowledge in a targeted way. The teacher first showed me an accounting voucher made by an information company called @ @. I have always thought that I can master the original documents skillfully by memory and university theory. It is this impetuous attitude that makes me ignore the cornerstone of the accounting cycle? Accounting entries, so that later the teacher kindly asked me to try to make a list. Accounting entries can be learned in books, but some bank drafts, bills of exchange, invoices, etc. Only during the internship can we really get in touch with and get familiar with it, so as to have a deeper impression. Then classify all the documents by month and day, sort out the documents of each business, and bind them with thumbtacks to prepare for bookkeeping.
The third point: passion and patience
During my internship in the company, my teacher told me that passion and patience are essential to become an excellent accountant who is proficient in business. In terms of tax knowledge, this business is like doing news work, constantly updating, and you need passion. During my internship, I deeply felt that I should have the passion to continue studying tax law. The collection of individual income tax came into effect on June 65438+1 October1this year, and has been changed, with the threshold of 1600 yuan. There are two amendments to the individual income tax law. One is? For income from wages and salaries, the taxable income shall be the balance of monthly income after deducting expenses of 1,600 yuan. ? Second, right? Personal income tax rate table 1? Modify the comments accordingly. This means that the personal income tax threshold has been officially raised from the current 800 yuan to 1.600 yuan. If you don't know the new knowledge of tax law like this, then the accountant will definitely be tied behind his back when doing things. When filing tax returns at the beginning of the month, there will also be many problems. In bookkeeping, you have to be patient and careful, and remember not to be careless. The same is true in some specific work: I remember two days ago, the teacher began to ask me to start accounting according to the sorted vouchers. Although bookkeeping looks a bit like what all primary school students can do, it is difficult to do such a repetitive work without some patience and care. Because a mistake is not casually painted with a pen or eraser, every step of the accounting system has strict requirements. For example, if a wrong number is written, it must be crossed out in red and stamped with the seal of the responsible person before it can be invalidated. If you write the wrong summary column, you can underline it with blue strokes and write the correct summary next to it. At ordinary times, we always think that writing the middle point looks good and the summary is not good. We must write it on the left, leaving no spaces. This is to prevent the summary column from being tampered with at will. There are also strict requirements for the writing of numbers, and the handwriting must be clear and delicate, and it should be filled in according to the grid and cannot be staggered. The personal experience of this bookkeeping really made me gain a lot. I deeply feel that my knowledge is superficial and my practical professional knowledge is insufficient. At school, I always thought I was doing well. Once I came into contact with reality, I realized how much I knew. And then I really realized? There is no end to learning? Meaning of.
The fourth point: pay attention to organization
If you don't want to be in a hurry in an emergency, you should form a good habit of being organized. ? Everything should be organized. This is my teacher's suggestion. At the beginning of each month, the internship unit is the busiest time, and every enterprise will send this month's documents and invoices to the unit, which needs to be sorted out to avoid being found when it is used.
Delay time, waste energy and miss things. So every teacher's desk is in good order. This deeply touched me and reminded me of a story I read in a book. When a Chinese-American who has made great achievements in the field of American television served as a department manager, the president was surprised to find that he could handle a mountain of letters every day, while other managers' desks were always full of letters. He said,? Although there are many letters every day, I sort them by urgency and importance, and then deal with them one by one. ? The president then extended this practice to the whole company, and the operation of the whole company became orderly and the efficiency was improved. Therefore, we can benefit a lot in our work by developing good habits of organization.
The above four points are my little experience. A journey of a thousand miles begins with a single step? This short and substantial internship in the past ten weeks, I feel that it has played a bridge role for me to go to society. Transitional role is an important experience and step in my life, and it will also be of great help to my future work. Some basic principles of being a man, such as asking for advice with an open mind, observing organizational discipline and unit rules and regulations, and communicating with people in a civilized way, should be conscientiously implemented in real life and good habits should be cultivated constantly in real life. Most of the experience and knowledge I learned during this period came from the teaching of leaders and teachers, which is a valuable asset in my life.
Fourth, the internship summary and experience
Graduation practice is the most important practical link for students after completing all the courses in university. Through this internship, I have a more detailed and profound understanding of my major, and it is also the consolidation and application of the knowledge I have learned in the university in recent years. From this internship, I realized that there is a certain distance between the actual work and the knowledge in books, and I need to study further. Because of the particularity of the accounting industry, I can only take part in relatively simple jobs in the financial department, such as cashier, helping accountants audit accounts. But it helps me to have a deeper understanding of the current enterprise accounting and have a better grasp of the application of accounting entries, bookkeeping and accounting statements. Not limited to books, but have a more comprehensive understanding. Practice has exposed many deficiencies in my knowledge, and it is also a supplement to my theoretical knowledge. Every step of accounting work is very important. As long as something goes wrong in one part, it will implicate other parts. Therefore, accounting is really not a simple calculation, but a very rigorous management activity. In addition, I have made many friends and teachers. We communicate together and promote each other. Because I know that only by in-depth contact with them can you better understand the essence, experience and methods of accounting work. Lay a solid foundation for us to further move towards society in the future. In this social practice, I have learned a lot of knowledge that I can't learn in class, broadened my horizons, increased my knowledge and got rid of many problems. Know that it is not easy to make money, hard work and complicated society. In order to adapt to the society, we should constantly learn, constantly improve ourselves and exercise ourselves in practice, so as to be invincible in the fierce competition!
Third, the main process of internship
When I first arrived here, I was embarrassed and a little nervous and speechless. I gave a vague report on my college life and study, and then I was silent.
The manager of the company saw me embarrassed and broke the deadlock and said, young man, you are quite handsome! ? A casual compliment immediately eliminated the tension in my heart. I smiled and said, thank you for your compliment! There are still many places to learn from the manager in the future. Please give us your advice. ?
Seemingly dull, like a casual chat, I met the manager, who is also surnamed Zhang. At this time, manager Zhang made a phone call and asked a person in charge of the finance department to come over. I sat in the manager's office and waited.
After a while, a middle-aged man came. The manager said this is accountant Wang from the company's finance department. You should follow him in the future. I quickly got up, shook hands with him, and told him about my internship. Accounting Wang nodded and said with a smile. Do a good job! ? In this way, my internship began.
(1)2005125, the first day of work, I felt uncertain, fresh and nervous. What is new is that you can get in touch with many things that you can't see and learn at school, but what is nervous is that you will be criticized if you don't do your job well.
Perhaps the company has not been established for a long time and there are not many people in the accounting department of the paper mill. There is only one accountant, one cashier and two accountants, and the accounting king I met is one of them.
Maybe it's because of hometown. Accountant Wang is very kind to me. First of all, he patiently introduced me to the company's basic business, the setting of accounting subjects and the specific accounting contents of each subject, 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 gave careful guidance. To be honest, I really appreciate his teaching. I was really lucky to meet such a master when I first came into contact with society. Although the internship is not as busy and tired as the formal work, I really put myself into my work, so I feel that I have lived a full life and gained a lot. With his help, I quickly adapted to the working environment here and began to try to do something independently.
(2) On the first day, get familiar with the basic situation of the company. The next day, I came to work early according to the working time. I cleaned the floor, tables and chairs in the office first, and then cleaned the glass. I gave myself a satisfied smile when my first job was finished.
Article 2: On the one hand, internship can lay a foundation for finding a job in the future. Through this period of internship, I learned something that I couldn't learn at school. Because the environment is different, the people and things you contact are different, and the things you learn from it are naturally different. Learn to learn from practice and practice from learning. Moreover, with the rapid development of China's economy and China's accession to the WTO, the domestic and international economies are changing with each passing day, and new things are constantly emerging every day. When we have more and more opportunities, we also have more challenges. What I just learned the day before yesterday may have been eliminated today. The more China's economy is integrated with the outside world, the higher the demand for talents will be. We should not only learn well what we have learned in school, but also learn other knowledge from life and practice.
Choosing the accounting major naturally pays more attention to this link in this practice. Although I am only responsible for the relatively simple part of practice, I am still very excited to really apply what I have learned! In school, teachers are teaching, students are listening, and the theoretical part is the main part. You can also master your own professional knowledge. I thought I could cope with company practices. Although it is a short five-day practice, it is not as easy as expected. Usually in school, you can hand in mistakes, but in the company, you must never make mistakes, because quality is the first life of the company. If the quality is poor, the company's operation can't keep up, the efficiency will be reduced, and the company will fail in the wave of competition. The so-called "sailing against the current, if you don't advance, you will retreat." The company must always maintain this competitive state in order to be invincible in the market. The company will be strict with every employee, and no mistakes can be made in every link. This requirement can't be learned in the classroom of the school. In school, you may solve a problem and work out a plan, but what is more needed here is to combine it with reality. Only theory, no actual operation, just talk on paper, is impossible to stand in this society, so you must be especially careful, once you make a mistake, you will not be like a teacher in school.
In this practice, what touched me very much was interpersonal communication. Everyone knows that interpersonal communication in society is very complicated, but I find it hard to say how complicated it is. Only after experience can we understand and have a deep feeling. Everyone comes together for work, and everyone has his own thoughts and personality. It takes a lot of skill to handle it well, depending on how you grasp it. What I want to say is that I have mastered a lot in this social practice. The most important thing is that I have made great progress in dealing with people and how to deal with interpersonal relationships. At the same time, in this practice, I deeply realize that we must work diligently, ponder slowly, and constantly learn and accumulate. When you encounter something you don't understand, you should try your best to solve it yourself. If not, you can humbly ask others. People who have no self-study ability will be eliminated by enterprises and society sooner or later.
Taking part in social practice, I understand that college students' social practice is a good form to guide our students out of school, into society, into contact with society, into society and into society. It is a good channel to cultivate exercise ability; It is an effective way to improve thinking, cultivate self-cultivation and establish the concept of serving the society. By participating in social practice activities, it is helpful for our college students to renew their ideas and absorb new ideas and knowledge. After just five days of social practice, I have learned a lot that will benefit me for life. Social practice has deepened my feelings with people from all walks of life, narrowed the distance between me and society, broadened my horizons, increased my talents in social practice, and further clarified the road to success and historical mission of our young students. Society is a big classroom for learning and education. In that vast world, our life value has been reflected, laying a more solid foundation for more intense competition in the future.
Model essay on accounting practice report Part III: 1. The purpose and requirements of the internship.
Social practice in summer is a practical link for accounting students to know the society. Using holidays to investigate the society, get close to the society, understand the society, and use accounting professional knowledge to serve the society requires students to go deep into enterprises and institutions to conduct detailed investigations, analyze the survey data and results, and draw corresponding conclusions. Students in this major will work after graduation, and they can better adapt to the job and social requirements.
Second, the practical situation
This summer vacation, I came to a local textile factory and entered the finance department of the factory for an internship through the introduction of acquaintances. Only a few people in the finance department, including an experienced intermediate accountant, played a practical role. At first, the unit didn't ask me to do anything, to see if I had the patience to devote myself wholeheartedly to this industry. Then there is a lot of work, both quantity and difficulty, but the requirements are not high. This is to test my ability and let me find my place. In the unit, the treatment is completely distributed according to ability, not academic qualifications. The rule of society is that people who can't work are all rubbish, even if you are a college student, with high academic qualifications, high quality, good conversation, high temperament, gentle affectation and so on. There are mountains outside the mountains, and there are people outside the people. It is necessary to learn from others with an open mind.
As we have studied accounting for such a long time, we can basically get familiar with accounting. Basically mastered the basic professional knowledge, basic theory, basic methods and structural system of accounting. Through practice, it seems that these are just on paper. If we put these theoretical things into practical application, then we will be at a loss and don't know how to start. The following are the characteristics and accumulation of accounting that I have learned from this accounting practice that I can't learn from books, as well as many other reasons.
The most practical thing in accounting practice is to make accounts, which seems simple, but the actual operation is very complicated. Every step of the accounting system has strict requirements. For example, if a wrong number is written, it must be crossed out in red and stamped with the seal of the responsible person before it can be invalidated. There are also strict requirements for digital writing, and the handwriting must be clear and filled in according to the grid. Moreover, when bookkeeping, you should be clear about the names of each detailed entry and general ledger, and you should be careful not to scribble.
Every transaction must be registered and recorded one by one according to its original documents, and recorded in subsidiary ledger, journal and general ledger. The correction of missing and wrong accounts is not allowed to be added at will, and fraud is not allowed. The factory has a checkout every day and every month, and each account page is closed once a month. There are still many tax accounts to remember, and there are always many big and small problems in the calculation. Fortunately, the accountant can always teach me patiently and learn a lot from him.
Posting method: firstly, according to the occurrence of business, obtain the original voucher and register it as an accounting voucher. Then, according to the accounting voucher, register its subsidiary ledger. At the end of the period, fill in the account summary table and trial balance table, and finally register them in the general ledger. After carrying forward its cost, according to the general ledger, fill in the annual statements such as balance sheet, income statement and income statement. This is the general sequence and basic flow of accounting operation. Ange should be asked to do according to the requirements of his work, and there should be no opportunistic ideas. In practice, I also found that accounting has strong connectivity, logic and standardization. First, every transaction should be registered as a possible account according to its original voucher, such as bookkeeping voucher, subsidiary ledger, journal, three-column account, multi-column account, general ledger and so on. Secondly, every accounting transaction is well-founded and registered one by one in chronological order, which is very logical. Third, in the practice of accounting, it is not allowed to add or modify the accounts that are omitted or wrongly recorded, and it is not allowed to resort to deceit. Each procedure and step can be based on the accounting system. It embodies the standardization of accounting. After studying accounting knowledge for more than one year, I have accumulated some professional basic knowledge, basic theories and methods about accounting. But in practice, especially at the beginning of internship, we can't combine the knowledge in textbooks with practice, and always make mistakes. When I make a mistake, I always have to correct it, and sometimes I have to correct it several times before I can get back together, which makes me have to take my textbook to work and always check whether my homework is done as required.
The following are some principles and precautions that I have summarized that should be seriously implemented in accounting practice.
(1): account opening and balance entry.
Accounting is the reaction, supervision, pre-planning and decision-making of accounting subjects to economic business in an accounting period. First of all, we have to start with establishing accounts. Establishing accounts is to make a preliminary plan according to the possible economic content of the company. In addition to the subjects that an enterprise must have, it is also necessary to set up corresponding accounting subjects from the actual economic business. Because accounting subjects are the basis for reflecting the business records of an enterprise, a general ledger and a subsidiary ledger are established according to the initial accounting situation of the enterprise, and then the opening balance is entered, so that the previous balance of the enterprise is truly reflected in the established general ledger and subsidiary ledger.
(b): Fill in accounting vouchers and review them.
In the case of setting accounting subjects and establishing general ledger subsidiary ledger, it is necessary to fill in accounting vouchers in chronological order according to the original vouchers of various economic businesses that have occurred in the company. When filling in accounting vouchers, we should carefully examine whether the original vouchers meet the requirements, and really fill in accounting vouchers according to the original vouchers after examination. In the process of training, we use double amount accounting vouchers, and sometimes we accidentally fill in the wrong direction of the amount. The number of original vouchers should also be truthfully recorded on the accounting vouchers, and the original vouchers should be pasted on the back of the accounting vouchers to truly reflect the contents of various economic businesses of the enterprise. After the accounting voucher is completed, it will be submitted to the accounting senior for review, and then the general ledger and subsidiary ledger can be registered.
(3): Register and close accounting books.
After the accounting voucher is approved, it can be registered in the account book. Registration in the general ledger is to record the economic business one by one in the general ledger and the subsidiary ledger according to the signed accounting vouchers, so as to make a summary accounting of the economic business at the end of the period and truly reflect the economic business of the enterprise in an accounting period. At the end of the accounting period, cost accounting and profit distribution should be carried out according to the general ledger and subsidiary ledger. We must be careful when registering the general ledger and subsidiary ledger, and there must be no errors in the amount or direction, because the wrong general ledger and subsidiary ledger can not truly reflect the economic business of the enterprise, which will lead to many problems such as untrue summary data of final accounts and unbalanced trial and error. This will make it impossible to settle accounts and the work is more complicated when auditing accounts. As a result, the accounting work time has passed and the economic situation cannot be reflected in time. Therefore, in the early registration process of general ledger and subsidiary ledger, it is mainly to grasp the principle of prudence, so as to register truthfully and record the vouchers completely.
(d): prepare accounting statements.
What we need to do after bookkeeping is to fill in the accounting statements. Due to the change and revision of the new accounting standards of xx, we must fill in the accounting statements according to the requirements of the new standards. This is a real change for us. A lot of knowledge we have learned before has been put to good use, and a lot of new knowledge has been added, which has been highly strengthened on the original basis, accepted more new knowledge and strengthened the details that we should pay attention to when filling out accounting statements. At the same time, in the process of interacting with colleagues, I can always learn a lot, but I also see my own gaps and shortcomings. There are mainly the following points: 1, lack of knowledge. 2. Knowledge can't keep up with practical work. 3. The knowledge learned in school is aging, single, one-sided and nihilistic. 4. Little knowledge of real estate enterprises. 5. The knowledge of financial management and financial treatment is superficial. 6. Tax law and tax practice are purely theoretical. 7. The efficiency of checking files is low. 8. Strengthen the study of professional knowledge such as excel, UFIDA and database. 9, accounting treatment and detailed learning. 10, the actual working ability needs to be strengthened. 1 1. Strengthen the study of financial knowledge. 14. Learn the new accounting standards in time. Third, some experience.
After a short internship. It's really from textbooks to reality, and I know the whole process of enterprise accounting in detail. During my internship, I tried to put the theoretical knowledge I learned in school into practice and try to combine theory with practice. It is no longer an armchair strategist, but a real master of accounting practice.
Accounting itself is a complicated and tedious job. Since you have chosen this industry, you should try your best to calm yourself down and be quiet at work. Only in this way can we ensure the accuracy in the accounting process and reduce some unnecessary troubles in the later period.
Fourth, practical suggestions.
In order to standardize accounting work, China has established a new accounting system and adjusted some accounting subjects accordingly, that is, the accounting standards system for enterprises includes 1 basic accounting standards and 38 specific accounting standards and accounting standards for enterprises-application guidelines, etc. It has been implemented in listed companies since XX 065438+ 10 1, and other enterprises are encouraged to implement it. With the reform and improvement of this series of systems, the requirements for the skills of accountants are higher.
In accounting practice teaching, we must strengthen the contact with accounting industry and cultivate accounting talents needed by the market; Establish experimental practice links in time; Increase accounting computer experiments and strengthen the application of common software tools; Realize the requirement of "double certificates" for graduates and increase "pragmatic" experience; Strengthen teacher training and improve teachers' quality; Strengthen the construction of off-campus practice bases. Because the accounting major in our college belongs to one of the later majors, most of the equipment is not complete, which limits our practical activities. To this end, I would like to make some suggestions for this major: to provide students with more practical platforms and exercise their practical ability. Only people with strong hands-on and brain skills will be recognized by enterprises and society. I believe that in the future teaching, the teaching logistics work in our college will be more perfect and feasible, and more high-skilled talents can be cultivated.
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