First, the purpose of internship
With the improvement of accounting system, the society has strict requirements and attaches great importance to the professional quality of accounting staff. As an accountant in the future society, in order to meet the requirements of society, he should comprehensively apply the theoretical knowledge of accounting and tax law to practice, deepen his understanding of accounting workflow and work content, and also better contact with society and strengthen his understanding of society, so as to cultivate his own ability of practical work, solving and analyzing problems. In order to apply what I have learned, I worked in Zhuhai Anxin Financial Agency Company for 9 weeks from July 20 12/6 to September 20 12/4.
Second, the internship content
My internship unit is Zhuhai Anxin Financial Agency Company, which is small in scale. There are only seven accounting staff, two offices, several desks and more than a dozen computers. It seems a little humble. I remember that when I first arrived at the company, I was taken aback. This is where I will practice for two months. As I have no experience in accounting practice before, I have no idea about the affairs in the company, so when I first came to the company, all the tasks were arranged and guided by my colleagues. Now I will summarize my work during the internship as follows:
1, learn the use of common office equipment
Like all interns, when I first entered the company, the first thing I learned was "handyman" work. Going to work every day, in addition to the basic tasks, it is also my duty to help my colleagues print and copy materials. Therefore, the use of some commonly used office equipment has become an important part of my study. Because of this, after two months of continuous practical operation, I have basically mastered the general use of printers, copiers, fax machines, scanners and shredders.
2. Learn the simple operation of Kingdee financial software.
I used to learn UFIDA-U8 financial software in school, and the system is huge and complicated. In reality, Kingdee financial software is used more, and the system is relatively simple. Although I have never operated it before, I may have the foundation of operating UFIDA-U8, and I feel that it is much easier to learn and operate Kingdee financial software.
During the whole internship, except for learning to write accounting entries and fill in accounting vouchers according to expense documents, other operations of Kingdee financial software are basically involved, such as: introduction and inquiry of account sets of different enterprises, inquiry, printing and setting of various vouchers in different accounting periods, inquiry, recalculation and printing of financial statements in different accounting periods, inquiry and printing of account summary tables, general ledger and subsidiary ledger, etc., although they are all simple operations,
3. Learn to bind accounting vouchers
After the accounting vouchers and subject summary tables are printed by Kingdee financial software, the binding of vouchers is followed, which is also the most important work in my first two weeks in the company. The seemingly easy work is different from the knowledge learned in the classroom in the past, and it is not as simple as expected. In reality, the expenses and documents of different enterprises are more or less, large or small, uneven, and placed in disorder, and even the documents are incomplete and damaged, which also increases the difficulty of voucher binding.
4. Learn to apply for and purchase various invoices.
Every enterprise needs to issue invoices, whether it is special invoices for anti-counterfeiting and tax control value-added tax, ordinary invoices for value-added tax or ordinary invoices of other industries, which must be managed by the tax bureau in a unified way, so the application and purchase of invoices naturally become one of the contents that I must learn during my internship.
Through practice, I found that in Zhuhai, enterprises were managed by different tax bureaus according to their regions and industries, but the requirements for invoice application and purchase were basically the same. Take the special invoices for value-added tax as an example. When an enterprise applies for purchasing for the first time, it must provide tax registration certificate, account opening permit, bank seal card, legal person ID card, agent ID card, special invoice seal, contract and other materials, all of which are indispensable. The tax bureau will set the invoicing limit according to the amount involved in the contract, and allow the purchase of invoices; If it is not the first time for an enterprise to purchase and collect invoices, it is necessary to provide information such as invoice purchase and collection book, invoice summary table, invalid invoice and invoice purchase and collection application form, and first write off and check the old ones at the front desk of the tax bureau before it can re-purchase and collect new invoices, and read the invoice number and other information into the tax-controlled IC card.
5. Learn to operate the "Anti-counterfeiting Billing Subsystem"
For ordinary taxpayers, "anti-counterfeiting billing subsystem" is an indispensable tool in daily life, so this is also one of the work contents I must learn. "Anti-counterfeiting billing system" has two main functions, namely, filling out invoices and filing tax returns. Take the company's sales business as an example. When the enterprise business happens, it is necessary to fill out a special VAT invoice or an ordinary VAT invoice according to the taxpayer's name, tax identification number, address, bank address and account number provided by the buyer, and then affix the company's special invoice seal. Finally, the deduction copy and invoice copy will be handed over to the customer, while the bookkeeping copy will be left in the enterprise for accounting.
In daily work, we should not only learn to use the system to issue special invoices for value-added tax, but also be able to check, scan and authenticate the special invoices for input value-added tax of enterprises. Although the work is simple, there is no room for carelessness, because once the invoices are damaged or lost, they will not pass the certification of the State Taxation Bureau, thus affecting the tax payable of enterprises and bringing unnecessary losses to enterprises.
6, learning enterprise account opening, annual inspection.
Every enterprise will have two different bank accounts, namely, basic account account and general deposit account, and these two accounts will be inspected annually before they can continue to be used. In Zhuhai, the annual inspection of basic account this year must be completed before the end of August, and I happened to meet the annual inspection period of accounts, which naturally became one of my learning contents.
After running the bank for nearly two weeks, I deeply understand that the original basic account is an account for the general daily business of the enterprise, which is mainly used for transfer and cash payment, while the general account is an account opened by a bank other than the bank where the basic account is opened, which is mainly used for borrowing and other needs. For this reason, the annual inspection of the basic account is often arranged before the annual inspection of the general account, and the annual inspection of the general account can only be carried out after the annual inspection of the basic account and the enterprise credit code certificate.
7. Learn the declaration of corporate tax.
The first15th day of each month, excluding holidays, is the tax declaration period of the enterprise. At this time, the enterprise must declare and pay the taxes, social security and other expenses of the previous accounting period according to the actual situation. If it fails to pay in time, it will need to pay a fine-late payment fee. The main agent of the financial agency I work for is the monthly tax declaration, which, as the name implies, is the most important work during my internship.
"Practice makes perfect, and diligence makes up for it." During the two tax declaration periods, I finally basically mastered the use of three tax declaration software, namely, anti-counterfeiting billing subsystem, enterprise electronic tax declaration system and easy tax portal, and was able to upload the generated offer materials to the national tax network and pay taxes until the enterprise's tax declaration was completed.
8, learn all kinds of data packaging.
The financial agency company is as full of all kinds of materials as expected. However, after all, the office space is limited, so once I am free, I need to package all kinds of materials of the customer last year and return them to the customer for safekeeping.
There are several packaged materials: accounting vouchers, general ledger, subsidiary ledger, monthly financial statements, various tax returns and annual audit reports of enterprises, etc. If it is a general VAT taxpayer, there will also be monthly tax deduction vouchers. When the information is complete, it is necessary to bind the monthly tax return and financial statements into a book in order, add a front cover and a back cover, and finally print the data transfer list for subsequent work.
Third, the internship experience
This is my first professional practice since college. From the initial expectation of accounting practice to the beginning of practice, and then to the end of the whole practice process, I found that the original practice is not as simple as I thought. Even though I have studied accounting for three years, I have mastered the basic knowledge and theory of accounting, but I have always been an armchair strategist, and I have never really practiced it. I will still be at a loss when I encounter practical problems. However, after this two-month professional internship, I learned a lot of knowledge that I couldn't learn in class, and I also realized a lot. I think everything I have experienced in the worry-free financial agency will definitely become an unforgettable tempering period in my life growth.
1, my harvest
I remember when I first entered the company, I was still a little girl full of illusions about accounting work. I didn't know anything. I always felt that accounting should be a very simple job, just like taking a training class. It was not challenging, and I should be able to do it well. But this is not the case. When I really started to work, I found that all kinds of mistakes, big and small, emerged one after another, and even made me feel at a loss. At that time, I felt a little depressed in my heart and felt that the road of accounting was not easy and very difficult.
However, after two months' training, I finally understand what is called "everything is difficult at the beginning" and what is called "practice makes perfect, and diligence makes up for it". Familiar work, as long as I am patient and careful enough, those simple and low-level mistakes will not be repeated; A strange job may feel like I can't start at first, but I believe that as long as I am willing to work hard, ask questions and learn, I can do strange things easily.
The two-month internship told me: everything is important to persist. Accounting is a very professional subject. Only by persisting in continuous learning, mastering the latest accounting standards and tax rules, and updating our knowledge base can we keep up with the pace of economic development. Accounting is a discipline with strict professional quality requirements. Facing all kinds of financial secrets of enterprises every day, only by insisting on self-discipline and refusing inducements can we take every step of our career well. Accounting is a tedious and boring job, and by going up one flight of stairs can only be achieved through perseverance.
Good interpersonal relationships tell me that I can work less with resistance and be more happy. Interpersonal communication is an art and a compulsory course. Learning it well will be a lifelong treasure. These principles, in this internship, let me deeply understand. I am very glad to have such an internship opportunity, which made me grow up in so many mistakes and gave me a trial training for the formal work of the society. I am also very grateful to my colleagues, who have made me more confident in my ability and made me no longer shy and shy in the face of difficulties and dare to ask questions.
2. My shortcomings
In addition to learning a lot of lifelong knowledge, this professional internship also made me see my own shortcomings and deficiencies-lack of professional knowledge reserves and lack of social experience.
The lack of professional knowledge reserves is mainly reflected in the following aspects: first, all the students in the school classroom are professional basic theoretical knowledge, with a wide range of knowledge, but they are not exquisite, and they have never really practiced and have no deep understanding of knowledge, which makes it difficult for them to apply theory to practice at one time; Secondly, the knowledge in books lags behind the reality. For example, from 20 12 1 1 month/day, some enterprises in Zhuhai will change their business tax to value-added tax, which will have an impact on major enterprises. Only through real practical contact can these knowledge be profound.
At the same time, I just came out of school, still with that "student spirit", and my understanding of society is very limited. Many problems can't be solved independently. In case of emergencies, I lack the necessary emergency ability and want to rely on others for everything.
Society is the best university, and it is true. In just two months, I have learned a lot of knowledge. I will always remember this professional internship and the teachings of my colleagues, make good plans in my future study and work career, and strive to reach a new level in my life.