As we have studied accounting for almost three years, we can say that we are familiar with accounting. We have mastered all the basic professional knowledge, basic theories, basic methods and structural systems of accounting. But these seem to be just on paper. If these highly theoretical things are put into practical application, then we will be at a loss as to how to start and know nothing.
The following is the characteristics and accumulation of accounting that I have learned through this accounting practice that I can't learn in many books, as well as many other reasons.
In the past, I always thought that my knowledge of accounting theory was solid and strong. Just like all work, I mastered the law and it was right to follow the rules. Then, being an excellent accountant should be no problem. Now it is discovered that accounting is actually more about its practical operation and practicality. Without operation and practice, everything else is zero! Accounting is doing accounts.
Secondly, it is the connectivity, logic and standardization of accounting. Every transaction must be registered into the accounts that may be connected, such as bookkeeping voucher, subsidiary ledger, journal, three-column account, multi-column account, general ledger and so on, according to its original vouchers. 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 modify accounts that are missed or wrong, and it is not allowed to practise fraud. Every procedure and step can be based on the accounting system. It embodies the standardization of accounting, which is the third.
Method of posting accounts: firstly, according to the occurrence of business, obtain the original vouchers and register them as accounting vouchers. 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 general ledger, fill in the annual reports such as balance sheet, income statement, income statement and so on. This is the general sequence and basic flow of accounting operation.
Accounting is a tedious job. During my internship, I felt bored and bored with the boring accounts and figures all day, so that the accounts were full of mistakes. The more mistakes you make, the more annoying you get. This will only make things worse. On the contrary, 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. Liang Qichao said: Any occupation is interesting. As long as you are willing to continue, interest will naturally occur. Therefore, do not do accounts: careless, sloppy, impetuous. Doing everything is the same, you need perseverance, care and perseverance, then you will reach the other side of success!
In this accounting internship, I have benefited a lot. Only one month's internship will benefit me for life.
Experience of financial accounting practice report
Purpose of practice: To study and practice the accounting and financial management of various types of enterprises in Beijing's economic construction and development. Use the learned professional knowledge to understand the accounting workflow and work content, deepen the understanding of accounting work, integrate theory with practice, cultivate practical work ability and the ability to analyze and solve problems, achieve the purpose of applying what you have learned, and prepare for the successful entry into society.
Internship time: July 3, 2005-August 2005 1 day.
Internship location: * * * * * * *
Internship content: Initial contact with accounting work and work in industrial and commercial registration. Familiar with accounting work flow. Learn how to file tax returns, pay taxes, open foreign exchange accounts in banks, apply for foreign exchange licenses, issue VAT invoices, purchase invoices and tax control machines, classify original vouchers and fill in simple vouchers. Simple understanding of accounting computerization.
On July 3, 2005, I officially stood in front of the general manager of Andawen Financial Management Consulting Co., Ltd. as a newcomer and started my one-month internship. In the telephone interview the day before, I performed very well and expressed myself fluently, stating my school, flight, professional name, internship purpose and some achievements I made during my school. So when I had a second interview with the general manager face to face, I was not nervous at all. On the contrary, I believe my humble and sincere attitude will definitely leave a good impression on the general manager. Sure enough, the general manager successfully agreed to my internship requirements and said to me, "In our company, you will certainly be able to learn a lot and work hard!" In a short sentence, I was greatly encouraged by the fact that I was still at a loss about the actual work.
On the first day of internship, I was a little stiff. After all, the first time I sat in the air-conditioned office and saw others coming in and out very busy, I could only stay aside and couldn't get in touch at all, wondering when I would be able to fit in. Although I know that interns should take the initiative to find a job and have a good eye, everyone doesn't seem to regard me as an intern who urgently needs to learn. Everyone is busy with his own work. This situation made me a little embarrassed, and I immediately felt discouraged. Do I just sit here until the end of my internship? Does everyone believe in the sentence that the church is small and starved to death? However, when I think that the internship situation of college students seems to be like this at present, I immediately began to calm my mood and tell myself not to take your time. I looked up some information online at home before, and I thought it would be helpful for my internship.
After a while, the general manager brought me two books about company registration for me to study, and told me that for economic reasons, a large part of the company's income comes from industrial and commercial registration, so every employee should register in addition to accounting. It's the beginning of the month, and most of the accounting work is concentrated at the end of the month, so my task now is to understand the registration work first, 1 1 steps, and memorize all of them skillfully. In the next few days, I have been trying to learn the knowledge of industrial and commercial registration. I will sort out those two thick books as soon as I have time, go home and look up the economic laws I have learned before, and I will never stop reciting them on the bus to and from work. The rest of the time is to help colleagues copy, receive faxes, pay taxes and pay fees at the bank. These jobs sound simple, but they are all new to me. I regard every job as an opportunity to exercise myself and finish everything seriously. I get to work early every day, making tea, pouring water, mopping the floor and cleaning the table. I do everything in order because I want to get everyone's approval.
The work of registration is actually not difficult, but it is more complicated and detailed. In a few days, I was able to answer the quick question and answer that the general manager asked me during the lunch break fluently. Of course, there are also ambiguous answers. The general manager told me that the problems in my work must not be sloppy, and I must never say "should" or "may", but knowing means knowing, and not knowing means not knowing, otherwise the ambiguous answers may bring huge losses to customers. After listening to these words, I am ashamed. I remember that my attitude in studying is always so-so, and I have little knowledge of everything. I thought that as long as I passed 85 points in the exam, I would basically master this subject. In fact, I was far from it. I can only score 60 points in my work.
After a few days, I gradually became familiar with all aspects of the company's business and got to know and communicate with my colleagues. My seriousness and eagerness to learn have finally been recognized by everyone. The general manager began to give me a new job and went to the field to apply for tax returns. Although the time spent on the road is much longer than the time spent indoors, and I travel through the local tax offices of various countries in the scorching sun and sunshine every day, I still work happily. After all, I have gained much experience: how to communicate with the staff of the tax bureau when there are problems, and how to complete the first contact work independently. Of course, these experiences are not only my own, but also the guidance given by my predecessors. With their help, I can finish all kinds of work more smoothly and confidently. Among them, the one that impressed me the most was that I made three trips to Haidian State Taxation Office in the morning for 7 cents when I was issuing VAT invoices. That time, a special VAT invoice was issued for a small-scale VAT taxpayer. Although I had studied the value-added tax in detail in the tax law class before, and I knew the difference between 17% and 4% and 6%, I was still dizzy when I got the application form at the State Taxation Office. Holding a watch and looking at the invoice, I can't even tell the buyer from the seller at once. The sales unit should also forget the unit price excluding tax, and even the tax rate is not clear. At that time, I was so anxious that I thought it would be too shameful to go back and ask them if I couldn't fill it out. I asked questions in the hall alone with an envelope. The staff of the tax bureau had a bad attitude and pushed me around, but I didn't get an answer at last. Maybe my question is too childish. No way, I found a corner to sit down, took a bunch of tables and got up calmly. I looked at these tables carefully and again, recalled a few knowledge points in my mind, and then connected them with the contents to be filled in these forms. Finally, I filled them out again and again. Hand in the completed form, and my heart fell to the ground when I saw the staff's face turning from cloudy to sunny and the red stamp covered on it.
The real trouble appeared the next day. I went to the tax office to get the VAT invoice, paid the handling fee, and put it in the bag without looking at it. When I arrived at the company and handed the invoice to the supervisor, the supervisor immediately said, no, the number is wrong. I was stupid when I heard it. How could the supervisor see that the number was wrong at once, but I didn't notice it at all. I figured it out and filled it in. The supervisor said that the original sales amount was 20,790 yuan, and it was 20,789.93 yuan, which was 7 cents short. Take it back and let him open it, otherwise we can't make accounts. Yes, not a penny short. But how can you find out the 7 cents? Is it because the Inland Revenue Department dialed the wrong number? I returned to the tax office with a curious and depressed mood, which made the tax officials re-enter and even said that this is the number that the calculator typed out, so I couldn't change it. I immediately got angry. How can this be true? Computers are also programs designed by people. How can I explain it when I go back? But what's the use of complaining? I can only go back to my colleagues for help.
At that time, my mood was only depressed. When I returned to the company, my colleague Wu Jie looked at it for me and said that the digital error may be caused by the different calculation process. Just keep a few decimal places in the unit price, and the special VAT invoice can keep six decimal places. This is the first time I've heard of it. With Sister Wu's method, I checked the numbers, so I went back to the tax office again and finally issued the special VAT card accurately. The general manager didn't criticize me for my mistakes, but told me that I must be careful in my work, and I should also talk about methods in my work and learn to deal with things that others can't handle. This incident gave me a deep inspiration. I wrote in my work diary that in the future, I should not only be careful but also be careful. I should not work for the sake of completing the work. I should look at the work from a higher angle and think of the problems that will arise in advance. Later, the work has been very smooth, whether it is a bank, tax bureau or foreign exchange bureau, I gradually mastered the skills of handling affairs, and I am much more mature in dealing with people, and I no longer look like a newcomer.
Towards the end of the month, the company's agency bookkeeping business began to be busy. The general manager told me, learn more, see more, and finance companies will contact different types of enterprises, such as foreign-funded enterprises, high-tech enterprises, double soft enterprises and so on. Although I can't do real work, I will learn a lot. I finally got a chance to see the real accounting practice. As soon as I had time, I hung out with an old accountant and seized the opportunity to ask for her help, so I had the opportunity to do it myself. At the beginning, I helped nail the vouchers. This job is not difficult, but if it is set beautifully and neatly, it will take some effort. Every time I nail a voucher, I look through the contents of the voucher, combine it with the knowledge I learned before, and ask them what I don't understand. They won't tell me one by one, but I will read the previous books when I get home, which not only consolidates the old knowledge but also learns new knowledge. Because I have to commute for nearly five hours every day, in order not to waste so much precious time, I pack an Accounting Practice in my bag every day and read books as soon as I get on the bus. After a period of time, I have really grown a lot. In fact, it is not difficult to fill in accounting vouchers. What is difficult is to distinguish which original vouchers are all kinds of invoices. I don't know anyone except bus tickets, such as printing invoices, handwritten invoices, business, catering, not to mention checks and bank bills. I don't even know how to pay off the invoice with the gift on it. Imagine that we usually study all the problems described in words, and then write entries, which is very different from the actual work. Everyone is very busy, doing several accounts a day, and no one has time to hand them over to me for identification, so I went to the library to find books on this subject and found a book "Questions and Answers on Invoice Knowledge". After reading it, I distinguished those bills, and my thinking was much clearer. Later, I practiced posting vouchers myself, and asked my predecessors to help me correct them after I finished. After a few days, my business became much more proficient.
After learning how to make vouchers and prepare reports, the internship units all use computerized accounting, using UFIDA software, so they also learned a lot about computerized accounting around the old accountant. Such as how to establish accounts, make vouchers, audit, report and a series of processes. In order to integrate theory with practice, I also borrowed some books from the library to distinguish true and false accounts, raise taxes and computerize them to help me understand some businesses more easily. It's a pity that the one-month internship will be over soon. I haven't learned many things, such as making income tax statements and filling in the general ledger, etc. There are too many. In fact, the end of university does not mean the end of study. On the contrary, there is more knowledge waiting for us to learn. After the internship, I have a lot of time to read books, because on the day of internship, it is already past 8 o'clock when I get home from work every day, and it is too tired to have time and energy to study again.
This month's internship gave me a deep feeling, as if I had grown up at once, learned more about being a man and doing things, and really understood the meaning of learning, the preciousness of time and the true meaning of life. Let me feel the heavy responsibility on my shoulders more clearly, see my position and see my life direction clearly. This internship experience has benefited me a lot for life. On the last day, when the internship unit held a farewell dinner for my departure, everyone said a lot of blessings and hopes to me, and everyone gave me a lot of suggestions. The general manager said that because of my excellent performance, he hoped that I could continue to come back to work after graduation. I can see that everyone is so sincere about me. I didn't expect a month's internship to build such a deep friendship between us. Going to the society, interpersonal relationship is sometimes more important than working ability. Good interpersonal relationship can bring success, success and opportunities to our work. Treat everyone as a mentor at work, then it is possible to gain more at work.
College students' internship is both a challenge and an opportunity. Only by grasping it well can its significance be reflected.
The following is a summary of the significance of personal practice and my understanding of accounting work:
First, as an accountant, you must have good professional quality, professional ethics and professional attitude in your work. As the core organization of modern enterprise management, the accounting department must have high quality requirements for its employees.
Intellectually speaking, accounting is a highly professional job. Only by continuous learning can employees keep up with the pace of enterprise development, constantly enrich themselves, master the latest accounting standards, tax rules, legal knowledge and tackle key economic trends. Only in this way can we master our own work, make a correct judgment on the development direction of the enterprise, make a good financial plan for the production and circulation of the enterprise, and create more wealth for the enterprise and society.
In terms of moral quality, the particularity of accounting work makes it accessible to a large number of * * * property, so as an accountant, we must grasp the scale of our own work, first of all, we must be self-disciplined, and secondly, we must be resolute in threatening, tempting and instigating others. Comrade Zhu Rongji once said "Don't make false accounts". These four words represent his demands and hopes for the whole accounting field. How to save the lack of morality and improve personal quality to a new level is a problem that every accountant should think hard about. Only by improving the moral quality of accountants themselves can we take every step of our career well. Only by improving the moral quality of all accountants can the accounting industry get deeper development and the advantages of market economy be brought into full play.
Second, as an accountant, we should have a strict working attitude. Accounting is a very precise job, which requires accountants to accurately calculate every index, remember every tax law and use every formula correctly. Accounting is not a job with innovative consciousness, it depends on one accurate figure after another to reflect the problem. Therefore, we must strengthen our sensitivity to numbers, find problems in time, solve problems and make up loopholes.
Third, as an accountant, you should have good interpersonal skills. Accounting department is the core department of enterprise management. It should collect accounting information from the lower level, report accounting information from the upper level, cooperate with each other to sort out accounting information internally, and have good relations with the public and government departments externally. It is necessary to pay attention to communication methods and coordinate their working relationships when dealing with various personnel in various departments. It is important to have a correct attitude and good psychological quality in work. Remember a saying, things are three grades higher, and being a man is three points lower.
Fourth, as a newcomer who is about to work or just enter the society, we should also pay attention to the following points:
1 Have the determination to bear hardships, a peaceful mind and the spirit of not being ashamed to ask questions. As a newcomer, a peaceful attitude is very important. Don't be too eager for quick success and instant benefit. If you behave well, others will see you. Of course, if you behave badly, others will not melt into the sand.
At work, we should watch more, observe more, listen more, talk less, don't say anything unrelated to work, and learn more about other people's artistic language and ways of doing things.
Besides hard work and a sense of responsibility, we should always be good at summing up our work. Keep a work diary every day and make a work summary once a week. Mainly recording, planning, and summarizing mistakes. The backbone of the work will never make the same mistake, and should plan ahead for the work and strive to do better.
4 Be good at seizing opportunities. If a superior entrusts himself with something beyond his ability or work scope, he must not complain and try to finish it, because it may be a test of his ability or an opportunity to show his work ability.
5. Keep studying. Don't just study the knowledge related to accounting, but also learn the knowledge related to economy. Because the development of modern enterprises not only lies in internal operation, but also depends on external promotion. We should act in accordance with economic laws and legal provisions. An educator once said that when we forget all the knowledge we have learned, what remains is the essence of education. I change "education" to "knowledge" here. The knowledge we learned in college may be eliminated, but those basic learning methods will always be the magic weapon for us to master the latest knowledge.
Although the internship was short and the work I was exposed to was very shallow, I still learned a lot of knowledge and experience, which were not available in books. Through internship, we can better understand our own shortcomings, the essence of accounting work and all aspects of this society, which will enable me to make a good career plan for myself earlier, set my life goals and take a big step towards success.
Accounting Practice Report (2)
In a blink of an eye, the summer vacation has passed again, and a new semester full of challenges has come. I have studied social practice in the accounting department of Hongda Equipment Factory, and the following are some of my experiences.
There are not too many people in the accounting department of the equipment factory. There is a finance minister, a cashier and two accountants, and it is the old accountant Xia Jie who teaches me. When I first arrived in the accounting department, Xia Jie asked me to look at the accounting vouchers they made in the past. Because I had similar social practice experience in the previous summer vacation, I swept away the vouchers. I always thought that I could master the original vouchers skillfully with memory and the theory I learned in college. That is, this impetuous attitude made me ignore the cornerstone of the accounting cycle-accounting entries, so that Xiajie later made me try to make a bill. So I have to go home at night to make up lessons and read through the accounting business that the company uses more every day. After all, accounting entries can be learned in books, but some bank bills, bills of exchange, invoices, etc. can only be truly contacted by internship, thus having a deeper impression. Don't think that you just know each other, but also classify all the documents by month and day, and sort out the documents of each business and bind them with thumbtacks, so as to get ready for bookkeeping.
When the voucher is prepared, it will enter the accounting procedure. Although bookkeeping looks a bit like something that 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 painted with an eraser, every step of the accounting system has strict requirements. For example, if a wrong number is written, it must be crossed with a red stroke and stamped with the seal of the responsible person before it can be invalidated. If you write the wrong summary column, you can use blue strokes to cross the line and write the correct summary next to it. Usually, we always think that writing the middle point looks good, but the summary is not good. We must write it on the left without 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 it should not be staggered. And when keeping accounts, you should be clear about each detailed entry and the name of the general ledger, and you can't scribble it, otherwise the total loan will not be settled. Such a cumbersome procedure makes me dare not be a little sloppy. This is not to deduct points when doing homework or making mistakes in exams. This is related to an enterprise's accounts and is the basis for an enterprise to make development plans in the future.
After all the accounts have been recorded, the accounts will be settled. Every account page will be settled once and every month. This is what the so-called monthly settlement means. The most troublesome thing in closing accounts is the fees and taxes during the settlement period. Press the computer to make mistakes, and if you are not careful, you will have to review them twice or three times. At the beginning, I mastered the calculation formula and thought that it was not a problem to press the computer, but I miscalculated a lot of data because of carelessness. Fortunately, Sister Xia taught me to write the data with a pencil first, otherwise I really didn't know what to alter the account book into.
After a general understanding of the whole process from bill making to bookkeeping, we should conscientiously sum up what manual bookkeeping is all about with the knowledge of books. Sister Xia has to patiently explain to me the style and filling method of each bank bill and when to use it. After having a basic understanding, it will be more handy to learn.
In addition to doing my job as an accountant, I will also learn from the cashier if I have time. 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. In addition to running a bank teller, he is also responsible for the daily cash warehouse, daily cash storage and expenditure, as well as writing checks and operating tax control machines. Speaking of tax control machine or the achievement of promoting accounting computerization in recent years, everything should be computerized. The tax control machine just prints out the invoice, and the amount and tax amount are separated into two columns, which are to be sorted together in the original voucher. In fact, its operation is not difficult, as long as you know a little about the operation of OFFICE software, it is easy to master it. However, it is not so simple to fully grasp the principle. So I talked with the cashier in my spare time about the use of the tax control machine, learned the basic operation, and would not be at a loss when I went to work in the future, because this new machine was never mentioned in the textbooks I learned at school.
Yes, the knowledge learned in textbooks is the most basic knowledge. No matter how the actual situation changes, grasping the most basic knowledge can make constant changes. Nowadays, many students feel that the knowledge they have learned in class is useless and frustrated, but I feel that if there is no book knowledge to pave the way, how can they cope with the ever-changing society? After this practice, although the time is short. But what I learned was something I couldn't understand in school for a semester. For example, how to get along with colleagues, I believe that interpersonal relationship is a big problem that many college students have just stepped out of society, so I deliberately observed how my predecessors got along with colleagues and superiors during my internship, and I tried my best to ask for advice with an open mind and not be ashamed to ask questions. To improve interpersonal relationships is not limited to this department, but also to get along well with colleagues in other departments, such as the marketing department, so that the efficiency of work is high, and what people call "making money with harmony" is not unreasonable in our daily work. Moreover, chatting with seniors at work can not only relax our nerves, but also learn a lot of things outside of work. Although we may not meet many situations, we can know something about it and be confident, which is also the purpose of this social practice.