Comprehensive accounting training experience 1
We started this accounting practice on April 5th, 20xx, adopting the simulated practice mode and using printed materials as the whole accounting practice materials. Through practice, I am familiar with and master every step of the accounting process and its specific operations, including understanding the content and basic structure of the account, understanding the bookkeeping rules of the debit and credit bookkeeping method, mastering the operation of opening an account and registering an account, compiling accounting entries, filling in and reviewing original vouchers, and judging the method of filling in accounting vouchers according to the original vouchers. Make students have a deeper rational understanding of accounting and master the basic operating skills of accounting. This is the purpose of this internship!
I used to think that my knowledge of accounting theory was solid and strong. Like all work, I mastered the rules and followed the gourd painting gourd ladle. After this internship, I found that accounting actually pays more attention to its practical operation and practicality. Books seem just empty talk. If we put these theoretical things into practical application, then we can't start. In this internship, we are both accountants and cashiers. At first, we were really not used to it. We've only been working for two days, and it feels like people are falling apart. Coupled with the hot weather, our mood is even more irritable. The taboo of accounting is impetuous, so the other day was really full of mistakes! !
The place of this internship is the teacher of this class. According to the teacher's request, we are divided into groups, with 5.6 people in each group. They get together to do accounts, which is conducive to students' communication! ! According to the requirements of enterprise accounting system, first set up: general ledger, cash account book, deposit journal, assets, liabilities, owner's equity and profit and loss subsidiary ledger. Read the simulation materials carefully, judge the accounts involved in economic business in the materials, classify them according to the attributes of each account, and fill them in the pages. Finally, fill in the opening balance of each account. The specific steps are as follows:
First, set up account books.
First of all, according to the requirements of enterprise accounting system, set up: general ledger, cash account book, deposit journal, assets, liabilities, owner's equity and profit and loss subsidiary ledger. Secondly, according to the distributed accounting simulation data, carefully read and judge which accounts are involved in the economic business in this data, including: which are general ledger accounts and which are subsidiary ledger accounts; Then, according to the nature of each account, it is divided into account categories. Thirdly, according to the above classification, fill all the account names involved in various account books with sticky notes, and register the opening balance listed in the materials in the debit and credit balance column of the relevant accounts. Finally, the trial balance requires that the total debit balance of all accounts be equal to the total credit balance of all accounts; The debit and credit amount of the general ledger should be equal to the sum of the debit and credit balances of related subsidiary accounts under it, and the current business registration can only be carried out after trial balance, otherwise it cannot be carried out.
Second, the register
First of all, the registration account books must be written in blue and black ink, and red ink can be used when the accounts are offset, but the handwriting should be clear, and no skipping pages or blank pages are allowed. Accounting errors should be corrected by wrong accounting methods, and should not be altered or fabricated at will. Secondly, the subsidiary ledger should be registered one by one according to the audited accounting vouchers; According to the Summary of Accounting Vouchers, the third general ledger has been registered for 10 days, and should be checked with its subsidiary accounts after registration.
Third, check out.
First of all, check the economic items listed in the simulation data in detail, and whether all accounting vouchers are filled in and recorded in the account books accordingly. Whether there is any wrong account or amount, and correct it in time if there is any. Secondly, on the basis of ensuring the accurate registration and accounting of various economic businesses, the current and final amounts of gold journals, deposit journals, general ledgers and various sub-ledgers are obtained to make full preparations for accounting.
Fourth, the preparation of accounting statements.
First fill in the preparation unit and preparation time in the upper left corner; Secondly, according to the general ledger or related subsidiary ledger information, fill in the column by item; Also ensure that the total amount on the left side of the balance sheet is equal to the total amount on the right side, otherwise it will be re-listed; Finally, the compiler must sign.
The internship lasts for three weeks, and I am the director of Chunqiu. However, we only did voucherNo. 1- 10. The reasons are summarized as follows: (1) We didn't learn the basic theory well before, so that we have been reading books during the time we were doing it; (2) I haven't been exposed to accounting before, and many vouchers are new to me. I didn't know how to start at first, for fear of doing something wrong! ! ! (3) Young people are impetuous and have no interest in accounting! ! So in the next time, we should review the theoretical knowledge of accounting and cultivate our interest in accounting! ! Try to do it faster next time! !
This accounting practice, I learned a lot of knowledge that is not in books, which is summarized as follows:
The first thing we do is the cashier's work and the cashier's posting method: when every economic business happens, the cashier must first obtain the relevant original vouchers, and then register them as accounting vouchers according to the corresponding original vouchers. Then according to the accounting voucher, register its subsidiary ledger. Fill in the account summary and trial balance at the end of the period, and finally register it 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.
Cash book must adopt customized account books, generally in the form of three-column account pages, which are registered one by one by the cashier according to the cash receipt and payment vouchers, and are now registered by himself, according to the order of business occurrence. At the end of each day, the total cash income, total cash expenditure and the balance of the day should be calculated, and the balance should be checked with the actual inventory, so that it can be registered at any time and the accounts are consistent. If an enterprise has foreign currency cash, it shall set up a "cash book" to conduct detailed accounting in RMB and various foreign currencies respectively.
Deposit journal must also use customized account books, generally in three-column account page format. I also register one by one according to the receipt and payment vouchers of bank deposits and the order of business occurrence, and I have to settle the balance at the end of every day. "deposit journal" shall check with "Bank Statement" regularly, at least once a month. At the end of each month, if there is any difference between the book balance of the enterprise and the balance of the bank statement, it is necessary to find out the reasons one by one and deal with them, and prepare the "bank statement" on a monthly basis. If an enterprise has foreign currency cash, it shall set up a "deposit journal" to conduct detailed accounting in RMB and various foreign currencies respectively.
Cash book and deposit journal must be balanced every day. Before closing the account, all economic transactions that occurred during this period must be registered in the account. When closing the account, the ending balance of each account should be listed. If monthly settlement is required, the words "balance of this month" should be marked in the summary column, and a red line should be drawn in the lower column. If the accumulated amount of this year needs to be settled, the words "accumulated this year" should be marked in the summary column, and a red line should be drawn in the lower column; 65438+"Cumulative number of this year" at the end of February is the cumulative number of the whole year. The annual cumulative amount should be marked with double red lines. At the time of year-end closing, the annual amount and year-end balance should be listed. At the end of the year, the balance should be carried forward to the next fiscal year, and the words "carried forward to the next year" should be marked in the summary column; Fill in the balance carried forward from the previous year in the balance column of the first line of the new accounting book in the next fiscal year, and indicate the words "carried forward from the previous year" in the summary column. What we are doing now is only April's account, so we just need to write "balance of this month" in the summary column, but we still need to draw a red line in the following column.
It is reasonable to check the accounts every month. If there are open accounts, an open account reconciliation table should be prepared accordingly to check the book balances of both parties. If the adjusted book balance is equal, it means that the accounts entered by both parties are correct, otherwise it means that there is an error in accounting, and the reasons should be found out in time to correct it. In addition, it should be noted that adjusting the book balance does not change the book records.
Accounting is a dull job. During my internship, I was bored with boring accounts and figures all day, so that there were many mistakes in the accounts. The more mistakes you make, the more annoying you are. This will only make things worse. On the contrary, as long as you do it with your heart, you will make ends meet. The more you do it, the more fun you feel, and the harder you do it. Liang Qichao said: Any occupation is interesting. As long as you are willing to continue, interest will naturally arise. Therefore, do not do accounts: sloppy, sloppy, impetuous. Everything is the same, you need perseverance, care and perseverance, then you will reach the other side of success!
This internship provides us with a rare opportunity to go deep into society and experience life, so that we can feel life in actual social activities and understand the various abilities that we should have to survive in society. Taking advantage of this rare opportunity, I work hard, be strict with myself, consult financial personnel humbly, study accounting theory, learn accounting laws and regulations, and use my spare time to seriously study some related knowledge outside the textbook content. After mastering some basic accounting skills, I realized what I should learn more in the future, which further aggravated my sense of urgency and laid the foundation for truly stepping into the society to display my talents and embark on a job!
Comprehensive accounting training experience II
The week-long accounting training class has finally ended. After a week's hard work, the students finally completed the task as scheduled under the leadership of the teacher. We learned a lot during the training. Professor Xiong said: To be an accountant, you should be caring, careful and persistent. Be more patient! We are all busy because time is pressing. Those days are often two or three in the morning, and the girls who love beauty the next day always say that they have acne. But I think all the efforts are worth it. We have all learned a lot of practical knowledge that can't be learned in textbooks through practical training.
Accounting is an applied and practical subject. Through this practical class, I have a deeper understanding of accounting. Through the accounting analysis and thinking of Liaoning Huayu Lifting Co., Ltd. in the training, I have a further understanding of the handling of accounting accounts and pragmatic my basic knowledge. There are many requirements for accounting. First of all, they should have the necessary professional knowledge, skills and good professional ethics. Article 14 of "Basic Standards for Accounting Work" stipulates: "Accountants should have the necessary professional knowledge and skills, be familiar with the relevant national laws, regulations and rules and the unified national accounting system, and abide by professional ethics." This is the most basic requirement for accountants. As for how to check and confirm the professional knowledge and business skills of accountants, at present, it is mainly carried out by setting up accounting professional posts and accounting professional technical qualification examinations. In the past two years, we have applied our theoretical knowledge to practice through training courses.
First of all, we designed the accounting subjects of Liaoning Huayu Lifting Co., Ltd. As we all know, the setting of accounting subjects should follow the following six principles:
(1) The content of the accounting object must be fully reflected in combination with the characteristics of the accounting object.
(2) Need to meet the requirements of external reporting and internal management.
(3) To meet the needs of economic and business development and maintain relative stability.
(4) to achieve unity and flexibility.
(5) It should be operable.
(6) should be concise and applicable, and should be classified and numbered. Under the guidance of the teacher, we quickly and reasonably set up the company's accounts. What we do in the training is bookkeeping vouchers, and we can't bear to register the accounts one by one. In the process of registering an account, we should not only test people's patience, but also test their carefulness. This is in training. If we make mistakes in our work, we will not be scolded by the unit leaders, and then it will not only involve the performance of training, but also our work. I think in order to avoid mistakes as much as possible in the future work, we should cherish this training course and minimize or even zero the probability of mistakes.
Because there are more than 100 merchants this time, the time is tight, so when I finished registering the merchants, I found that many students missed or misreported. Of course, there are also many wrong questions. Every student will have some problems more or less, but more often, they will be effectively corrected with the help of teachers and classmates. Accounting is a very practical subject, and the problems involved are all-encompassing. The same business will have different answers, depending on how the students analyze the business. Sometimes, because of the complexity of the business, we will split the more complicated business into several separate accounts, and sometimes we will calculate it according to the simpler business. In the account design of each raw material, considering the various types of raw material procurement and delivery, the secondary subjects such as forgings, copper parts and iron castings are designed. LN crane and GF 12 crane are set for storing goods. These settings are set according to the specific situation of the company.
There is a very important content in practice, which is very important, but it is often ignored by many students who want to be lazy. That is to set up a T-account. The setting of T-account is the basis of the summary table of registered accounts, and we should summarize the balance of each account at the middle and end of the month according to T-account. Then register the general ledger according to the subject summary table. So the importance of T-account can be imagined. Once the registration is wrong, it will also lead to errors in the income statement and balance sheet, which will affect the final trial balance. Therefore, this work should be taken seriously with a score of 150. In the calculation of T-account, it is often found that the business quantity is under-calculated, under-calculated and recalculated, which requires us to find the mistakes in time and carry out the next step.
1, financial accounting focuses on providing financial information. Because financial accounting only confirms, measures, records and reports transactions or events that have occurred or have been completed and can be expressed in currency, the main information provided by financial accounting (including information in financial reports) must be historical information and financial information.
2. Financial information provided by financial accounting is mainly revealed through general financial accounting reports. The main form of financial information provided by financial accounting and the main means of external transmission are financial reports, including financial statements, schedules, notes and financial statements. Although there are many users of enterprise external accounting information, their decisions are different, and their requirements for enterprise accounting information are different. Financial accounting cannot provide financial statements according to the decision-making needs of a certain user, but provides a set of comprehensive financial reports according to the * * * needs of various interest groups and people, that is, making general financial reports regularly to meet the decision-making needs of all users of external accounting information.
3. Financial accounting is to provide financial information for external users. Although the information provided by financial accounting can be used outside and inside the enterprise, it is mainly used as accounting information outside the enterprise, such as investors, creditors, government agencies, employees, tax departments, securities management departments and other external information users to make investment decisions, credit decisions, tax decisions, securities listing permits, securities trading management decisions and other economic decisions.
4. Financial information provided by financial accounting must meet the quality requirements of accounting information. As mentioned above, the customers of financial accounting are mainly external information users of enterprises. They have different interests and information needs from the management of enterprises, and different external information users also have different interests and needs. In order to safeguard the interests of all stakeholders in the enterprise, the data processing process of financial accounting and the preparation of financial statements should strictly abide by the requirements of accounting information quality.
5. Financial accounting is based on double entry bookkeeping system. Double entry bookkeeping is an important cornerstone of modern accounting. Double entry bookkeeping has been popular for more than 500 years since it was invented by Italian businessmen in the Middle Ages. The basic principle of double-entry bookkeeping method is that all economic business should be double-entry bookkeeping (debit and credit) in order to be fully reflected. At the same time, double-entry bookkeeping includes a complete accounting processing system such as voucher-journal-general ledger-trial balance-report. The accounting treatment of financial accounting is to record, classify, adjust, summarize and compile statements regularly through the double-entry bookkeeping system, thus producing organized and systematic accounting information.
6. The information provided by financial accounting usually takes an accounting entity as the spatial scope, that is, financial accounting should reflect the overall financial situation, operating results and cash flow of an accounting entity (such as an enterprise). The time span is every accounting period, usually a fiscal year.
7. The information provided by financial accounting cannot guarantee absolute accuracy. The object of financial accounting treatment has great uncertainty, even if it is verifiable.
We made up two income statement and balance sheet, which made us dizzy. A numerical error will lead to unbalanced results, which requires the patience and care of accountants. Girls are very careful when registering pens. Accountants need this caution. We are all engaged in industries closely related to the future accounting profession. In the process of training, you should be responsible for your own training results, your own post responsibilities in the future, and take every training class seriously. Be responsible for your future.
This training has benefited us a lot. Through this training, we have a deeper understanding of the design of accounting subjects. Our training course is a practical course and a handicraft art, which requires us to have a deep understanding and mastery of accounting theoretical knowledge. In the calculation of Liaoning Huayu Lifting Co., Ltd., I found many mistakes in the answers in the book. The master leads the practice in the individual, and it depends on the individual whether he learns or not. The answer in the textbook will also be wrong, just like the old saying "No one is perfect, and there is no shortage of gold", so it is still up to individuals to settle accounts. We can't just get the fruits of other people's labor for nothing, only what we get through our own practice is truly our own. Practice is the criterion for testing truth.