Summary is a written material that reviews, analyzes and objectively evaluates the work, study or thoughts in the past period. It can give people the motivation to work hard. Let's learn to write a summary together. So what's the format of the summary? The following is a summary of my understanding practice of accounting major, which is for reference only. Welcome to read it.
Summary of Practice in Accounting 1 Guangdong Yangcheng Certified Public Accountants Co., Ltd. was formerly known as Yangcheng Certified Public Accountants (hereinafter referred to as "Yangcheng Institute"). It was established in early 1984 and was the earliest accounting firm in Guangzhou. It was originally affiliated to Guangzhou Finance Bureau, and was transformed into a limited liability accounting firm on December 31, 1998. In 1993, Yangcheng Institute was approved by the China Securities Regulatory Commission, the Ministry of Finance and the State Administration of State-owned Assets to be audited for securities business and
The dual qualification of assets appraisal of securities business is the only accounting firm with dual qualification among nearly 80 accounting firms in Guangzhou. In November, 20xx, with the approval of the People's Bank of China and the Ministry of Finance, it was qualified to engage in financial-related audit business.
The business scope of Yangcheng Institute includes auditing, accounting, taxation, asset evaluation, management consulting and software evaluation of computerized accounting. Yangcheng has a group of professionals with professional knowledge and rich practical experience in auditing, taxation, finance, management, evaluation, law, computer engineering, etc. There are more than ten people with senior titles and master's degrees. Young and middle-aged staff account for more than 90% of the total number, and most of them have computer or foreign (English) language qualifications in addition to professional qualifications. Young and middle-aged people who have received professional training in overseas international accounting firms for more than half a year account for 1 1% of the total number.
During the internship, according to the requirements and the company's arrangement, the following internship tasks were mainly completed:
1, understand (China Report Network) the organization composition, personnel responsibilities and basic business of accounting firms.
2. Be familiar with the operation procedures and industry norms of various accounting businesses of the Institute respectively, and assist accountants to complete various businesses.
3, cooperate with the staff to complete all kinds of office daily work.
I was assigned to practice in Audit Department 4 of the Company, and now I will report the internship contents as follows according to the time schedule:
At 8: 30 on the first morning, I officially reported to the company. After that, Alan, the secretary of the department, was responsible for the arrangement of our internship in the company. I was assigned to Li Ruiling, a certified public accountant in the department. In the next two months, I will follow her arrangement and the internship in the firm will officially begin.
On the first day of work, I went to Shunde with the injection engineer. After more than 40 minutes' drive, I arrived at XXXX Company in Shunde. After the teacher and the customer made proper communication, we started the intense work. Mainly to audit the company's financial situation in 2003-06. At the beginning, three interns didn't know much about the audit work, so the note teacher gave us some relatively simple work and sent a letter of proof, which was nothing more than thanking the address for posting stamps. After that, he slowly taught me how to check the vouchers and what to pay attention to. Different from the teaching in the university classroom, we pay more attention to the practical application in the work link here. At first, I was unfamiliar, so I first looked through all kinds of information provided by customers, including vouchers, general ledger, subsidiary ledger, fixed assets list and so on. Then we began to check the vouchers, and the teacher began to write the contents and project voucher numbers that need to be checked. Our interns are only responsible for finding out whether the vouchers are consistent, especially those involving large expenditures, depreciation items and tax items. Spot-checking vouchers is a crucial procedure in the audit process, and many problems are discovered and exposed when drawing vouchers. After we gradually became familiar with the principles and methods of spot-checking vouchers, we independently completed the spot-checking work, decided the spot-checking items and signed the audit spot-checking opinions. In this process, we will encounter some problems, such as the inconsistent voucher numbers, the incomplete original vouchers, etc. After the teacher confirmed and guided, we wrote down our own opinions and suggestions. In completing this work, although it is not difficult to draw evidence, it is cumbersome and responsible to find the comparison, which gives me a profound experience.
In the following week, we spent most of our time checking the vouchers. Because the businesses we are in contact with are relatively simple, and there is no particularly complicated audit process, after completing the manuscript, we participate in the process of compiling and checking the balance sheet and the balance sheet, and compare all the data with the statements provided by customers after comprehensive unification.
These are scattered jobs, but I have really learned a lot. Many seemingly simple problems sometimes run into trouble, and I have accumulated a lot of experience in the process of solving them.
After six days of auditing in the company, we assisted in the follow-up work in the firm, sorted out the working papers, compiled the audit report and bound it into volumes until it was delivered to the customers. When doing these things, we had an unspeakable feeling in our hearts, because the bread there contained our own work, our own efforts and our own sense of accomplishment.
After that, I went to three companies, and I did almost the same job in each company. Soon, my two-month internship in Guangdong Yangcheng Certified Public Accountants ended. Although the time was short, the content was rich, which benefited me a lot.
Through this internship in an accounting firm, I learned a lot before graduation, many things that are not in textbooks but must be possessed after work.
Understand the main scope of responsibilities and organizational structure of the firm, learn some necessary office things, understand the recent accounting policies and regulations, and gradually become familiar with the audit business process and key steps.
Realizing the importance of external audit responsibility as an accounting firm, whether from social development or enterprise survival, a perfect financial system is crucial, and as an accounting firm, it shoulders the heavy responsibility of external audit. As a firm staff, they must have good personal qualities, at the same time, they should have good business ability and physical fitness, so as to adapt to and be competent for this important job.
At the same time, as an intern in the firm, I saw a lot of account books in the audit process, and I also realized my work as an accountant in an enterprise or unit. In fact, accounting pays more attention to its practical operation and practicality. Every transaction must be registered into the accounts that may be connected according to its original vouchers, subsidiary ledger, journal, three-column account, multi-column account, general ledger and so on. This is one of them. Every accounting transaction is well-founded, and it is registered in chronological order one by one, which is very logical, which is the second. In the practice of accounting, it is not allowed to add or change accounts at will, and it is not allowed to practice fraud. Every procedure and step can be based on the accounting system. It embodies the standardization of accounting. For posting: First of all, 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 summary of subjects and the trial balance, and finally register it in the general ledger. After carrying forward its cost, according to the total of the general ledger, fill in the balance sheet, income statement, income statement and other annual reports. This is the general sequence and basic flow of accounting operation. In addition, finance and auditing are cumbersome tasks. Faced with so many boring accounts and figures, people often feel bored and bored, so that there are many mistakes and omissions. The more wrong they are, the more annoying they are. You must adjust your mentality, as long as you do it with your heart, you will get both ends meet. The more you do, the more fun you feel, and the more you do, the more you work hard.
For this internship, there are also some shortcomings. That is, due to the limited knowledge, I can't have a complete understanding of all the business of the firm, and I have only dabbled in the audit business, so I haven't been exposed to more business types; Also, in time, it shows that I don't have a firm grasp of what I have learned, so that I don't know how to solve some problems when I encounter them. For the above problems, we need to pay attention to improvement and solution in the future study process or work process.
In short, these two months of internship have benefited me a lot!
Summary of practice in accounting major 2 In a blink of an eye, I have been working for more than three months. Perhaps I am too young to know how to determine my position and what will happen in the future. I think all the students who have participated in the internship will have this experience! More than a month is neither long nor short, but I know these days are very important to me. I must persist in doing my job well and lay a solid foundation for my future development.
In fact, I know that it is not easy to be familiar with and master the basic operation flow and financial accounting process of the company's financial accounting. I mainly adopted the method of "seeing more, asking more questions, learning more and understanding more", and basically understood the overall situation and financial accounting overview. The relevant information of this practice is reported as follows:
This internship, I went to Hebei Cangzhou Huayuan Accounting Office. Because I was new, I actually had to do a lot of chores, such as cleaning. The whole practice process is divided into five weeks.
During my internship, I mainly learned about the use of financial software and the accounting process that the company is using, and made some simple accounting vouchers. The company uses financial software to complete the preparation of accounting vouchers, accounting, accounting statements and closing accounts. I carefully studied the company's accounting process, really walked from the textbook to the reality, carefully understood the whole process of accounting work, and mastered the operation of financial software. During my internship, I tried to transform the theoretical knowledge I learned in school into practice and try to combine theory with practice. During my internship, I observed the work discipline, did not arrive late or leave early, and earnestly completed the work assigned by the leaders.
In addition to doing all the work assigned, I will also learn from the cashier. When people mention the cashier, they think it's a bank. In fact, running a bank is just one of the important jobs of a cashier. When chatting with the cashier, I learned that it was not easy to run a bank. Besides being familiar with how to deal with banks in every business, I also have the spirit of suffering. Think about the cold winter or the hot summer, who doesn't want to stay in the office comfortably, but the cashier will run to the bank every one or two days, which is not easy. Moreover, the cashier's business is complicated, and he has to keep cash, checks and receipts, so he needs to be very careful. For me who is careless, it is also very necessary to learn.
When I first started my internship, my mood was full of excitement, excitement, expectation and joy. I believe that as long as I study hard, grasp well and do everything well, I will definitely get results in my internship. But later, many things seemed simple, but it was not easy to do it well. Through practice, I deeply feel that although the internship period is very short, it has made me understand a lot. Not only did I have a good off-campus internship, but I also learned how to get along with others at work, know what to do and how to do it, and complete the task according to the prescribed procedures. At the same time, I have a practical operation and understanding of accounting, which laid the foundation for my better development in the future. For an enterprise, control is strong, out of control is weak, and no control is chaotic. Enterprise management is like a clear lake, and management norms are like a long embankment. Only when the water turns from the dike can it be blessed. If the dike itself is riddled with holes, the water will break through the dike and become a curse. Failure in the army is tantamount to self-defeat, and enterprise disorder is tantamount to self-chaos. After more than three months of internship, I benefited a lot.
1, is to have a firm belief. No matter which company we go to, we interns will not be given a job at first. Generally, we will be shown it first. It takes a few days for a short time and a few weeks for a long time. During this time, many people will feel bored and have nothing to do, so they will have the idea of leaving. At this time, we must persist, and giving up easily will only make ourselves regret.
2. Carefully understand the overall situation and working system of the company. Only in this way can you work with ease.
3. Learn how to get along with and communicate with others. Only in this way can we have good interpersonal relationships. Work with ease. We must be polite, modest, tolerant, caring, helping and understanding with colleagues.
This graduation internship provides me with a rare opportunity to go deep into the society and experience life, so that I can experience life in actual social activities and understand all kinds of abilities that I should have to survive in society. Taking advantage of this rare opportunity, I worked hard, set strict demands on myself, humbly asked financial personnel for advice, earnestly studied accounting theory, learned accounting laws and regulations, and used my spare time to seriously study some related knowledge beyond the contents of textbooks, and mastered some basic accounting skills, thus realizing what I should learn more in the future, which intensified my sense of urgency, laid the foundation for truly stepping into society to display our talents and take up jobs, and accumulated more rich knowledge for my future work and life.
Summary of Understanding Practice of Accounting Major 3 Graduation practice is the most important practical link for students after completing all courses in university. Through graduation practice, students can get in touch with enterprises more directly, further understand the reality of enterprises, fully and profoundly understand the actual operation process of enterprise accounting, and be familiar with and master the accounting operation laws of enterprises under the conditions of market economy, especially the basic laws of enterprise marketing work; Understand the problems existing in the process of enterprise operation and activities and the difficult problems of reform, and make students learn to apply what they have learned comprehensively by writing internship reports, improve their ability to analyze and solve enterprise marketing problems, and prepare for writing graduation (design) papers. During the one-and-a-half-month internship, I learned and studied some basic accounting situations and problems of enterprises in my internship unit, and now I make the above report.
This internship is an important milestone in my college life, and its harvest and significance can be seen. First of all, I can apply what I have learned to practical work. Theory and practice are inseparable. In practice, my knowledge has been consolidated and my teaching ability has been exercised. Secondly, this internship has broadened my horizons, made me understand the current enterprise accounting, work and life, and further mastered the application of accounting entries, bookkeeping and accounting statements; In addition, I have made many friends and brothers, and we communicate and promote each other together. 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 understand many things and get rid of many problems. I know it is not easy to earn money, the hard work and the complexity of society. After all, the school is too simple. 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!
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