summary of accounting practice

accounting is an accounting method to measure, record, calculate, analyze, check, predict, participate in decision-making and supervise the economic business of accounting units, aiming at improving economic benefits, and it is also an important part of economic management activities. As a highly applied discipline and an important economic management work, accounting is an important means to strengthen economic management and improve economic benefits. Economic management cannot be separated from accounting, and the more the economy develops, the more important accounting work becomes. In view of this, after two years of college study and life, through the study of accounting and other subjects, I can say that I am familiar with accounting, and I have basically mastered all the basic professional knowledge, basic theories, basic methods and structural systems of accounting, but these seem to be just theoretical. If these highly theoretical things are put into practical application, I think I will definitely be at a loss and know nothing. I think I have mastered some knowledge of accounting theory, which can only be empty talk here. Therefore, under the firm belief that "practice is the only criterion for testing truth", it is believed that only by applying the theoretical knowledge learned from books to the actual accounting practice can we truly master this knowledge.

two semesters of training were completed in the process of enrichment and struggle. I remember that the beginning of training was so busy and tired, even at a loss, because our self-learning ability and combining ability did not combine and adapt quickly, and we could only rely on the guidance and help of teachers. Now we can be called a basic accountant. The purpose of school training is to strengthen our ability training and professional ethics awareness, and training is a stepping stone for us to adapt to social work! I want to talk about this comprehensive training simply from several aspects!

First, the basic content of the training

The training of accounting professional skills includes an enterprise's accounting treatment training for three consecutive months. In October, the training of accounting business was conducted after learning primary accounting, in November, it was conducted after learning intermediate accounting, and in December, it was just completed this semester, that is, after cost accounting.

second, the basic process

1, review the original documents. Specifically, it includes a, verifying the authenticity of the original documents; B, review the legality of the original documents; C the legality of the original documents; D review the integrity of the original documents; E review the correctness of the original documents; F review the timeliness of original documents.

2. Prepare accounting vouchers. The basic requirements are as follows: A, the contents of accounting vouchers must be complete; B, the accounting vouchers should be numbered consecutively; C, the accounting vouchers should be written clearly and regularly; D, accounting vouchers can be filled in according to each original voucher; E, except for accounting vouchers for closing and correcting errors, other accounting vouchers must be attached with original vouchers; F, if there is an error when filling in accounting vouchers, it should be re-filled; G, after filling in economic and business matters, if there are any blank lines, it should be filled out from the last amount figure in the amount column.

3. Make a detailed account. Specifically, it includes: three-column ledger, quantity and amount, and multi-column ledger.

4. T-shaped account summary. This is a preparation for posting accounts, which can reflect which accounting subjects are involved in the business during this period, and can clearly see the balance and final balance of its borrowing.

5. Prepare a summary table for trial balance. This is a summary of the "T"-shaped account. In the end, the debit amount of each subject is equal to the credit. If it is uneven, you must find out the error from the previous account.

6. Register the general ledger. According to the subjects in the summary table, the accounts are posted in turn.

7. Preparation of balance sheet and income statement.

III. Precautions:

1. wrong account's correction method:

In the accounting process, there may be errors in the account book records due to various reasons, and as an accountant, the correct correction methods should be used, generally there are three methods: crossed correction method, supplementary registration method and red correction method, instead of filling and digging. I think this is a point that we should pay attention to when making accounts.

2. Reconciliation. What we have to do in the training is to check the original vouchers and accounting vouchers, and to check each subsidiary ledger with the general ledger. I think many of them have omitted this step.

Fourth, experience:

What we can understand most in training is one word: tired! However, this is a feeling of hard work, and we will be proud of being tired, which is also our intention!

However, as a student, I can finally master the knowledge in books and use it flexibly, not only because of my own credit, but also thanks to the teachers who have taken pains to answer every difficult question for us, and thank them for their enthusiastic help to each of our students! I think I will cherish every study in school, and this kind of practical study is worth cherishing!

hello: you should write about the internship time, internship unit, internship content, working methods, main gains, personal experience (feelings) and other issues. To provide an experience of financial accounting practice report for reference: Practice purpose: to study and practice on the spot with the relevant contents of accounting and financial management of various types of enterprises in Beijing's economic construction and development as the object. Use the professional knowledge you have learned to understand the accounting workflow and work content, deepen your 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, 2115-August 1, 2115. Internship content: initial contact with accounting work and industrial and commercial registration work. 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, 2115, 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, and learn all the steps 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 61 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 have studied VAT in detail in the tax law class before, and I know the difference between the tax rates of 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 21,791 yuan, and it was 21,789.93 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 dealing with people, and I am much more mature and don't 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 in the library to identify true and false accounts, raise taxes and computerize them.