In the accounting work should not be careless, sloppy, impatient. In fact, to do anything is the same, all need to have a normal heart. Here is what I bring to you accounting professional Self-identification 1000 words, welcome to read reference!
Self-identification 1
"Paper to get the end of the shallow, absolutely know that this matter to be traveled." In the short internship process, I y feel the superficiality of the knowledge I have learned and the lack of expertise in the practical application. At the beginning of a period of time, some of the work feel unable to start, confused not training course learning experience experience experience know what to do, which makes me feel very sad. In the school always thought that I learned well, once in contact with the actual, only to find that I have the ability is far from reaching the requirements of the work, the actual work is far more detailed than imagined much more complex, and only then really understand the meaning of "live to learn old". The actual work skills are books Internship experience experience sample essay on no way to teach everyone, must be through the actual work to accumulate and strengthen. Accounting as a discipline with a close combination of practical work, the internship is a litmus test of the results of teaching in school. All the knowledge learned in school should be transformed into work skills, so that the real learning is useful. From this level of bank work experience experience, our accounting education and practice is a distance. Accounting is a highly practical discipline, accounting needs theoretical guidance, but the development of accounting is completed in practice. Therefore, our accounting education should be combined with practice, using a combination of theory and practice mode of schooling, specifically to deal with teacher training experience experience "three relationships": that is, the relationship between classroom education and social practice, the classroom as the theme, after practice to deepen the theory; vacation practice and the relationship between the usual practice to the holiday practice as the main time period; vacation practice as the main time period; vacation practice as the main time period; vacation practice as the main time period; vacation practice as the main time period; vacation practice as the main time period; vacation practice as the main time period. The relationship between vacation practice and regular practice, with vacation practice as the main time period; the breadth and depth of social practice
relationship, and strive to practice the material and practice the scale of the synchronization of progress. I am very much looking forward to the school can strengthen the actual work and the party school learning experience between the degree of close integration of theoretical teaching, practice can be very good to improve the student learning and teaching of the target, on our graduates as soon as possible to familiarize themselves with the actual work is very good.
During the internship I also y felt the efficiency of the state-owned enterprises very much need to vigorously improve. The people are not working, the work efficiency is low under the concept of enterprise development experience is a common problem of the state period. In this internship I also y feel this, just to cite two examples: one day, a colleague only worked for less than two hours in the morning, the rest of the time are in one after another to play a private phone call, one side said that the self is very busy, the other hand, but in the hands of what work is not done; another is about the beginning of the year tax return, in the bank work experience information is not ready, the unit but at three o'clock in the afternoon to set up a good Place to open the gala (lunchtime is one and a half to work), so everyone went to the gala, the tax time was postponed. In my opinion, the causes of this inefficiency are from various aspects, the most important is that the railroad such large state-owned monopoly enterprises have not introduced a very effective and rich experience of the dynamic competition mechanism, the distribution method is not flexible enough, directly affecting the staff's work motivation and efficiency. I personally believe that the direct feasible way to change this situation has two methods: First, the leadership of the work style of change; Second, the staff in the work of time constraints to strengthen. In my opinion, although the gala is not a celebration, but should also be held under the premise of not affecting the normal work of the development of the concept of the experience, and can not be due to the opening of the gala and increase the unnecessary costs (such as: late payment of taxes); employees in the working time, should be mainly dealing with public affairs, such as special circumstances, can take leave to concentrate on private matters, and should not take up a longer working time, the use of public **** facilities to deal with private matters. private matters. This is some of my personal learning teacher law insights
Experience view, as an employee, I also expect the self-supporting enterprise is getting better and better.
After this three-week internship, I came into contact with the real books, vouchers, hands-on simple processing of the actual business, really from the textbooks to the reality, from the abstract theory back to the colorful real life, a detailed understanding of the reality of the accounting industry 17 will be dealt with in the process of seriously observe the master of the handling of the specific business, so that my understanding of the accounting practices From purely rational to practice, from the practice of perceptual understanding rose to a more profound rational understanding. Although the internship time is not very long, but benefited greatly, I am convinced that this internship experience will be my future learning and work to learn the concept of development will bring a very progressive impact.
The following is a summary of the significance of my internship and my understanding of accounting work:
First, as an accountant, you must have good professional qualities, professional ethics and dedication to work. The accounting department as a modern enterprise management of the core institutions, its practitioners, must have a very high quality of party training experience.
From the knowledge, study abroad Accounting is a highly specialized work, practitioners only have to continue to learn to keep pace with the pace of enterprise development, to constantly enrich themselves, master the latest accounting standards, tax rules, legal knowledge and attack on economic dynamics. In order to be proficient in their own work information, the direction of the development of enterprises to make the correct determination of the 2009 party experience, to the production and circulation of enterprises to formulate a good financial plan for the enterprise and society to create more wealth.
From the moral quality, the special nature of the accounting work so that it can be exposed to a lot of **** have property, so as an accountant must be to grasp the measure of the work of the self, first of all, the self to do to keep their own, and secondly, for the new teacher experience for other people's threats, temptations, and instructions to do resolutely do not come from. The leader of the comrades in the past said "do not do false accounts". These four words represent his requirements and expectations for the entire accounting profession. How to salvage the lack of morality and improve personal quality to a new level is a question that every accountant should try to think about. Only seventeen learning experience of the accounting staff to improve their own moral quality, in order to be able to take every step of their careers, only accounting staff to improve the moral quality of all accounting profession can get deeper development, the advantages of the market economy can be played better.
Second, as an accountant to have a rigorous work attitude. Accounting is a very precise work of the party learning experience, requiring accountants to accurately account for every indicator, remember every tax law, the correct use of every formula. Accounting is not a creative work, it relies on one precise number after another to reflect the problem. So we must strengthen the sensitivity of the self to the figures, timely detection of problems to solve problems to make up for the loopholes 2009 party members experience.
Third, as an accountant to have good interpersonal skills. Accounting department is the core department of enterprise management, down to collect accounting information, to report on accounting information, to cooperate with each other to organize the accounting information, and to make good relations with the public and government departments. When dealing with various people in various departments, it is necessary to practice the scientific concept of development, pay attention to communication methods, and coordinate the working relationship between each other. Work important to have the right mindset and good mental quality. Remember the saying is called thing high three, do people low three.
Fourth, as a newcomer to work or just enter the community, we should also pay attention to the following points:
1 have the determination to suffer, peace of mind and the spirit of not ashamed to ask questions. As a newcomer to the work experience, calm mind is very important, do not be too eager to do things, perform well others can see, of course, the performance is not good others will not melt into the sand in the eyes.
2 work to see more, observe more, listen more, less talk, do not say that the work has nothing to do with the information, and learn more about other people's artistic language, and methods.
3 In addition to hard work with a sense of responsibility, to training and learning experience is good at often do the work experience. Insist on writing a working diary every day, once a week to do a work summary. The main record, plan, and summarize the mistakes. The work is determined not to make the same mistake, for the work to save for a rainy day, and strive to do better.
4 good at seizing opportunities. If the superiors put a thing beyond the scope of their skills or work to self-prepared party experience, we must not complain and try to complete, because it may be the superiors of the ability to self-test or an opportunity to show their work skills.
5 persistent learning. Do not only learn and accounting-related knowledge, but also learn and economic knowledge. Because the development of modern enterprises not only lies in the internal operation, but also rely on external promotion. To be in accordance with the economic Read More economic laws and legal provisions. A pedagogue once said that when we forget everything we have learned, what remains is the essence of education. I changed the word "education" to "knowledge", and the knowledge we learned in college may be obsolete, but the most basic learning methods will always be the most up-to-date knowledge of the concept of enterprise development.
This internship, although short, although the contact work is very shallow, but still let me learn a lot of knowledge and experience, these are books can not come. After the internship, we can better understand the shortcomings of the self, understand the nature of the accounting work, understand all aspects of this society, can let me earlier for self do career planning, set life goals, to success a big step forward. This profession, whether I am willing to do such work; practical training is also a test of each student's professional knowledge, it allows us to learn a lot of knowledge in the classroom simply can not be learned, not only broaden the horizons and growth of insights, for us to go further into the community to lay a solid foundation for the future is our first step towards the work of the workplace.
Accounting is an accounting unit of economic operations from the number and quantity of two aspects of measurement, recording, calculation, analysis, inspection, forecasting, participation in decision-making, supervision, aimed at improving economic efficiency of a means of accounting, it is also an important part of economic management activities. Accounting as a highly applied discipline, an important economic management work, is to strengthen economic management, an important means of improving economic efficiency, economic management can not be separated from the accounting, the more the economic development of the accounting work becomes more important. Practice is the only standard to test the truth. This accounting practical training, I think this is a good opportunity to learn. I expect that in this practice I can better grasp the knowledge of accounting learned this semester, a better understanding of the profession at the same time, I expect to use this opportunity to learn some textbook information outside of the relevant knowledge, mastered some basic accounting skills for the real cross into the community to show my talent, to go to work to lay the foundation for the work and life of the self after accumulating more rich knowledge and valuable experience.
1.
1, double-entry voucher filling
The so-called double-entry bookkeeping method, refers to the balance of the relationship between assets and equity as the basis for bookkeeping, for each economic operation, should be in two or more accounts linked to each other to register, systematically reflecting the results of changes in the movement of funds a method of bookkeeping. The theoretical basis of double-entry bookkeeping is the basic accounting equation. Double-entry bookkeeping according to the bookkeeping symbols, bookkeeping rules, trial balance method is not the same, can be divided into debit and credit bookkeeping, increase and decrease bookkeeping and receipt and payment bookkeeping method.
(1) Before filling out the vouchers, the original documents should be based on a detailed understanding of the occurrence of various economic operations, clear vouchers should be filled in the information of the project.
(2) According to "there must be a loan, borrowing and lending must be equal," the bookkeeping rules, regardless of the amount and balance of the adherence to the debit and credit balance relationship.
(3) the account corresponds to a clear relationship, can clearly reflect a variety of economic activities of the Dragon; account set up for strong applicability, the basic structure of the account for the application of both reflecting the assets and liabilities of the dual nature of the account to provide the basis for understanding, so the use of debit and credit bookkeeping does not require a fixed classification of all accounts.
(4) The accounts recorded can be the same type of account, can not be the same type of account, but it must be two several directions, neither can they all be credited to the debit side, nor can they all be credited to the credit side.
2, the registration of the journal
(1) the cashier's account must be based on the audit of the accounting vouchers registered. When registering, the date, type and number of accounting vouchers, summary of information about the business, the amount of money and so on, item by item in the account, at the same time to indicate the number of pages of the book on the accounting vouchers, or cross the "√" symbol, said to have been registered in the account, to prevent omission, re-record and wrong record scenario. Cashiers believe that there is a problem with the accounting vouchers, should be submitted to the accounting supervisor for further review, in the audit results are not out, the cashier can refuse to enter the accounts.
(2) All kinds of books must be registered page by page, line by line in order of continuity, not page, skip lines, if there is a blank line or page should be crossed out diagonally with a red line, and stamped by the bookkeeper.
(3) The cashier should be every day, pen by pen registration of economic operations that have taken place, and the balance according to the diary. In the "debit or credit" column write "debit" or "flat" word. Cash journal balance every day to reconcile with the cash on hand.
(4) written in the books of the text and data appropriately left blank, do not write a full frame. Writing text should be close to the left line, writing data should be close to the bottom line, generally should account for 1/2.5 of the grid spacing, registering journal entries to be written in blue and black ink, red ink pen can only be used in the closing, scratching and punching. At the same time in order to make the bookkeeping records adhere to the clear, handwriting must be neat.
(5) each registration full of a page of the accounts to carry over to the next page, you need to be the last line out of the total amount of this page, and then, the total amount and the balance of the next page, in the summary of this page, write "over the next page" and "to be preceded by the page". Errors in the process of registration, the correct method to be corrected, not scraping, rubbing, digging, filling.
3, ledger registration
(1) ledger can be stapled, loose-leaf, three-column, multi-column, quantity and amount type.
(2) Detailed account registration methods usually have the following kinds: First, according to the original documents directly register detailed accounts; second, according to the summary of the original documents to register detailed accounts; third, according to the vouchers to register detailed accounts.
(3) day by day, pen by pen: fixed assets, debts and other detailed accounts. Can be registered day by day and can also be registered periodically summarized: inventory of goods, raw materials, finished goods receipt and delivery of detailed accounts, as well as income, expenses detailed accounts.
(4) in order to facilitate the use and reordering of the pages, the ledger is mostly used in the form of loose-leaf books. As the loose-leaf account hu total pages often appear scattered scenarios, so we have to bind the ledger in a timely manner.
4, bookkeeping vouchers financial processing procedures
(1) according to the original vouchers prepared by the summary of original vouchers;
(2) according to the audit of the original vouchers or summary of original vouchers, the preparation of vouchers (including receipts, payments, and vouchers for the transfer of three types);
(3) according to receipts, payment vouchers, day-by-day, pen-by-pen registration of the special journal (including cash, bank deposit journals), the registration of special journal (including cash, bank deposit journals).
(7) At the end of the month, based on the reconciled records of the general ledger and the relevant ledgers, the preparation of accounting statements.
5, the registration of the general ledger
(1) The general ledger is registered in the form of a summary table.
(2) The general ledger is the first level of accounts, the general leader of the detailed categories of accounts.
(3) the first summary of the various vouchers, the use of vouchers in the form of accounting for the registration of the general ledger, according to the original vouchers to prepare the original voucher summary table, according to the original voucher summary table and the original vouchers to fill out vouchers, according to the vouchers for the registration of the general ledger.
(4) the use of bookkeeping vouchers accounting form of registration of the general ledger, directly based on the bookkeeping vouchers registered regularly, in this form of accounting, should be as far as possible based on the original documents to prepare a summary table of original documents, according to the original summary table of original documents and the original documents to fill out bookkeeping vouchers, according to the bookkeeping vouchers to register the general ledger. Problems encountered in the training process and solutions:
Because it is the first real sense of manual accounting, I encountered a lot of problems in the training:
1, fill out the bookkeeping vouchers, not quite clear how to fill in the specifics, and then asked the students to understand: Accounting information, the direction of the accounts and the amount of filling in the should be done: fill out the accounts should be filled in the debit accounts, and then fill in the credit accounts, and the debit accounts, and the debit accounts, and the debit accounts, and the credit accounts, and the debit accounts, and the debit accounts. Credit accounts, and the total amount of debit and credit amounts should be consistent with the total amount of each voucher can only reflect an economic business, in addition to a few special business vouchers must be filled in before the total line amount of figures before the symbol of the RMB; vouchers fill out the economic things matters, such as empty lines, should be from the amount of the final amount of figures under the upper right corner to the bottom of the bottom left corner of the bottom line of the line to draw a diagonal slash write-off;.
2, although previously learned in the textbook involves the transfer of business between bank deposits and cash on hand, only the preparation of payment vouchers can be, but in practice, or due to previous lack of contact with the real manual accounting, registration is still repeated. For cash and bank deposits transferred between each other's economic operations, that is, cash withdrawal from the bank or cash deposited into the bank's economic operations, are only compiled payment vouchers, not compiled receipt vouchers, in order to avoid duplication of accounting. The preparation of the voucher number is the same as other operations.
3, in the registration of the general ledger, due to the lack of self-care, often look at the wrong number or omitted business, resulting in accounting results wrong and cause unnecessary trouble. After two days, I feel that I have really entered the main role of the accountant, seriously summarize the reasons for the mistakes I made, the scene is slowly improved. It is also true that the writing of figures to try to write by the bottom, can not write too large, accounting for one-third or one-half.
Training experience
1, after this period of time of manual bookkeeping, so that my basic accounting knowledge in the actual work of the verification, and further deepen my understanding of accounting. And have the necessary basic practical skills, familiar with the workflow of each accounting work. At the same time to achieve results, I also found many of their own shortcomings in the actual operation process:
1, such as self is not careful enough, often look at the wrong number or omit business, resulting in accounting results in error, causing unnecessary trouble;
2, although there are students to help, the actual work of the need for self-thinking, can be resolved self-solutions, in the independent completion of the accounting work, I still have the necessary deficiencies in this area. In this regard, I still have to be insufficient, the future will have to strengthen the learning in this area.
The end of this period of practical training, the harvest is great, in general, I am still relatively satisfied with this practical training, it makes me learn a lot of things, accounting is supposed to be tedious work. In the practical training period, I have felt that all day long to the boring accounts and figures and boredom, boredom, so as to register to register errors and omissions. The more wrong, the more annoyed, the more annoyed, the more wrong, which will only lead to "worse". On the contrary, as long as you do it by heart, on the contrary, it will be a good thing. The more you do, the more fun you feel, the more you do, the more energized you are. Although every day is very tired, but really appreciate the school can give us students such practical training opportunities, especially the accounting profession, after all, accounting ate is the experience of the meal, only more to do the account, in order to be familiar with the skill, in order to be at ease. At the same time, I also y understand what is accounting, accounting is not only a profession, but also a careful + a patience + a duty = the interpretation of the value of life. At the same time, I also realize that to be a qualified good-for-nothing, so we have to be better and faster from a student to a worker to change.
Self-assessment 3
After more than a semester of study, we had a two-week manual internship in accounting under the guidance of teachers. We got an all-round, full-simulation understanding of the procedures and methods of manual bookkeeping.
In the practical training, we organized a group of three. By a group leader led by two members of the group to organize and direct the operation of the experimental group accounting simulation experiments.
First, we prepare accounting entries based on the summary of economic operations in the experimental materials. Then we set up the t-accounts, prepare the summary statement of accounts, open the general ledger, register the opening balance, and register the general ledger and close the accounts according to the summary statement of accounts, and finally prepare the balance sheet, income statement, and cash flow statement according to the general ledger and other related information.
In my group, I was responsible for writing journal entries, posting to the general ledger based on the summary of accounts, and posting journal vouchers. I thought I was not a stranger to documents, but I made mistakes in the actual operation of the vouchers, for example, I wrote the amount of the debit account to the credit account. Stub coupon forget to write the date, etc., and in the process of writing entries, I feel that they are in the study of theoretical knowledge seen, it seems relatively simple, but the real turn of the self to do when it is full of errors. Sometimes look at the wrong amount column position, obviously in the thousands but wrote to the ten thousand, resulting in digital errors, sometimes forget to write the ledger of the accounting account, sometimes did not write off the blank amount columns and so on. Sometimes, when registering the account, it is a three-column ledger, and because there are too many detailed items, the amount column will be filled in incorrectly if you are not careful. However, after a few days of familiarization process, the error is slowly reduced, and the speed of manual operation has also improved. Although the practical training in these weeks every day life in the busy, but every day is very fulfilling.
Ideas: After this simulation experiment, we cultivated the actual hands-on skills, shorten the distance between textbook knowledge and actual work. And understand that the most important point of the accountant is careful. For every day and a large number of figures to deal with, never make a little mistake, to understand that the loss of a tiny bit, the difference between a thousand miles, zero point zero a few differences, may result in a great distance from the actual. Accountants should always pay attention to understand the accounting standards, accounting regulations, changes in the scenario, for the tax rate, the proportion of changes in national policy must be a clear understanding, in the work of the strict requirements of self.
In addition, I think that if in the future practical training, such as the group of three people can be made up of cashiers, accountants, accounting supervisors. The implementation of the rotation system, each week to change a position, and there is a simulation of the bank, the company, the tax department ... and so on. May be more vivid, more realistic.
After this practical training, learned a lot of knowledge. Expect after this study can be for the future of the actual work in hand.
Self-assessment 4
Graduation practice session is a college student in the completion of all the courses, to the community before the most realistic simulation experiment, for our accounting students, usually focus on theoretical learning, lack of practical exercise, so the internship is particularly important. The purpose of this accounting practice internship is mainly to write accounting entries, fill out a variety of vouchers to bookkeeping, statements and a series of practical training to improve our practical application level, so that we can really systematically practice the basic procedures and specific methods of financial accounting, and then strengthen the understanding of the theoretical knowledge of the professional knowledge we have learned, improve our practical skills, improve the level of basic skills of the use of accounting. The first step is to make sure that you have a good understanding of what you are doing and how you are doing it.
In the course of this internship, I systematically mastered the filling and reviewing of original vouchers and vouchers, registering books, as well as the preparation of statements of accounting skills and methods, and the theory of a more systematic and complete understanding of the learning process, after the internship, we will be a combination of accounting theory and accounting practice, and have the following profound experience.
First, a solid theoretical knowledge is the premise
Before the internship, I always thought that after studying, their theoretical knowledge of accounting has been solid, the subjective view that all the work is the same, as long as the rules of mastery is no problem. But the actual process I realized, we usually learn far from enough, in the details is full of errors, such as our writing skills, such as the amount of capitalization, date writing norms and so on. In addition, we are based on the relevant internship data, fill out the original documents, bookkeeping, preparation of a variety of accounts repeatedly blocked, looking back at the reasons, mostly because of the usual theoretical knowledge is not solid enough, can not stand the test of the real world, which is also an important lesson I have learned in the course of this internship.
Second, theory and practice is the key
After the internship process I also found that only skilled theoretical knowledge for our accountants is far from enough, we have been studying accounting for such a long time, we can say that basically on the accounting has been familiar with the accounting profession about the basics of accounting, the basic theories, the basic methodology and the structure of the system, we all have a basic grasp. We have basically mastered it. However, in the process of this internship is still very difficult, which makes me realize that the theory of accounting if the process of leaving the practice are zero, the actual operation of the accountant is crucial, leaving the practice of accounting theory is just a paper, in the work of the accounting staff does not work.
Third, enough patience, care is the guarantee
Accounting work is supposed to be tedious work, in the process of this internship we y appreciate the point. In the beginning of the internship process, the whole day to the boring accounts and figures and boredom, boredom, so that simple to fill out the vouchers, bookkeeping will be wrong, trial and error. The more mistakes, the more impatient, the more impatient, the more mistakes, constituting a vicious circle. After I realized the shortcomings, I will be quiet, careful study and analysis, not only speed up, efficiency has improved, and played a multiplier effect. Therefore, in the accounting work should not be careless, sloppy, impatient. In fact, to do anything is the same, all need to have a normal heart.
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