I. Purpose and Requirements of Internship Social practice in summer is a practical link for accounting students to know the society. Using holidays to investigate the society, get close to the society, understand the society, and use accounting professional knowledge to serve the society requires students to go deep into enterprises and institutions to conduct detailed investigations, analyze the survey data and results, and draw corresponding conclusions. Students in this major will work after graduation, and they can better adapt to the job and social requirements.
Second, the practical situation
This summer vacation, I came to a local chemical factory and entered the finance department of the factory for an internship through the introduction of acquaintances. Only a few people in the finance department, including an experienced intermediate accountant, played a practical role.
At first, the unit didn't ask me to do anything, to see if I had the patience to devote myself wholeheartedly to this industry. Then there is a lot of work, both quantity and difficulty, but the requirements are not high. This is to test my ability and let me find my place. In the unit, the treatment is completely distributed according to ability, not academic qualifications. The rule of society is that people who can't work are all rubbish, even if you are a college student, with high academic qualifications, high quality, good conversation, high temperament, gentle affectation and so on. There are mountains outside the mountains, and there are people outside the people. It is necessary to learn from others with an open mind.
As we have studied accounting for such a long time, we can basically get familiar with accounting. Basically mastered the basic professional knowledge, basic theory, basic methods and structural system of accounting. Through practice, it seems that these are just on paper. If we put these theoretical things into practical application, then we will be at a loss and know nothing. The following are the characteristics and accumulation of accounting that I have learned from this accounting practice that I can't learn from books, as well as many other reasons.
The most practical thing in accounting practice is to make accounts, which seems simple, but the actual operation is very complicated. Every step of the accounting system has strict requirements. For example, if a wrong number is written, it must be crossed out in red and stamped with the seal of the responsible person before it can be invalidated. There are also strict requirements for digital writing, and the handwriting must be clear and filled in according to the grid. Moreover, when bookkeeping, you should be clear about the names of each detailed entry and general ledger, and you should be careful not to scribble.
Every transaction must be registered and recorded one by one according to its original documents, and recorded in subsidiary ledger, journal and general ledger. The correction of missing and wrong accounts is not allowed to be added at will, and fraud is not allowed.
The factory has a checkout every day and every month, and each account page is closed once a month. There are still many tax accounts to remember, and there are always many big and small problems in the calculation. Fortunately, the accountant can always teach me patiently and learn a lot from him.
Posting method: firstly, according to the occurrence of business, obtain the original voucher and register it as an accounting voucher. 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.
Finally registered 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. Ange should be asked to do according to the requirements of his work, and there should be no opportunistic ideas.
In practice, I also found that accounting has strong connectivity, logic and standardization. First, every transaction should be registered as a possible account according to its original voucher, such as bookkeeping voucher, subsidiary ledger, journal, three-column account, multi-column account, general ledger and so on. Secondly, every accounting transaction is well-founded and registered one by one in chronological order, which is very logical. Third, in the practice of accounting, it is not allowed to add or modify the accounts that are omitted or wrongly recorded, and it is not allowed to resort to deceit. Each procedure and step can be based on the accounting system. It embodies the standardization of accounting.
After studying accounting knowledge for more than one year, I have accumulated some professional basic knowledge, basic theories and methods about accounting. But in practice, especially at the beginning of internship, we can't combine the knowledge in textbooks with practice, and always make mistakes. When I make a mistake, I always have to correct it, and sometimes I have to correct it several times before I can get back together, which makes me have to take my textbook to work and always check whether my homework is done as required.
The following are some principles and precautions that I have summarized that should be seriously implemented in accounting practice.
(a) Opening an account and entering the balance
Accounting is the reaction, supervision, pre-planning and decision-making of accounting subjects to economic business in an accounting period. First of all, we have to start with establishing accounts. Establishing accounts is to make a preliminary plan according to the possible economic content of the company. In addition to the subjects that an enterprise must have, it is also necessary to set up corresponding accounting subjects from the actual economic business. Because accounting subjects are the basis for reflecting the business records of an enterprise, a general ledger and a subsidiary ledger are established according to the initial accounting situation of the enterprise, and then the opening balance is entered, so that the previous balance of the enterprise is truly reflected in the established general ledger and subsidiary ledger.
(two) fill in the accounting vouchers, and audit the vouchers.
In the case of setting accounting subjects and establishing general ledger subsidiary ledger, it is necessary to fill in accounting vouchers in chronological order according to the original vouchers of various economic businesses that have occurred in the company. When filling in accounting vouchers, we should carefully examine whether the original vouchers meet the requirements, and really fill in accounting vouchers according to the original vouchers after examination. In the process of training, we use double amount accounting vouchers, and sometimes we accidentally fill in the wrong direction of the amount. The number of original vouchers should also be truthfully recorded on the accounting vouchers, and the original vouchers should be pasted on the back of the accounting vouchers to truly reflect the contents of various economic businesses of the enterprise. After the accounting voucher is completed, it will be submitted to the accounting senior for review, and then the general ledger and subsidiary ledger can be registered.
(3) Registration and settlement of account books
Financial Practice Report of Chemical Plant Part II
First, the purpose of internship is to combine theoretical knowledge and strengthen practical exercise in the process of hotel management, so as to consolidate theoretical knowledge, improve oneself and enhance the strength of graduation employment.
Second, the internship overview
On xx, xx, 20xx, I officially started my one-month internship in front of the vibrant xxx chemical plant with a brand-new look. The general manager successfully agreed to my internship request and said to me, "In our company, you are sure to learn a lot. Do it well! " "In a short sentence, I was greatly encouraged by the fact that I was still at a loss about my actual work.
Third, the internship content
First day of internship, a little stiff. After all, the first time I sat in an air-conditioned office and saw others coming in and out, I could only stay aside and couldn't get in touch at all, wondering when I could fit in. Although I know that interns should take the initiative to find a job and have a vision, it seems that everyone does not regard me as an intern who urgently needs to learn. Everyone is busy with his work. This situation made me a little embarrassed, and I immediately felt discouraged. Can I only sit here until the end of my internship? Does everyone believe in the phrase "teaching little starving people"? However, when I think that the current internship situation of college students seems to be like this, I immediately begin to calm my mood and tell myself not to waste your time. I looked up some information on the Internet at home before, and found it helpful for my internship.
There are not many people in the factory accounting department. There is a chief financial officer, a cashier and two accountants. I am lucky to learn a lot from a certified public accountant who has worked for many years. Some things are really not learned in school, that is, a spirit of dedication and diligence. When I went there on the first day, he explained my work. At first, I felt very nervous. After communicating with him, I gradually relaxed myself. He asked me to look at the accounting vouchers they used to make first. Because I used to simulate practical experience in school, I swept away the vouchers. I always thought that I could master the original documents skillfully by memory and university theory. It was this impetuous mentality that made me ignore the cornerstone of the accounting cycle-accounting entries, so that later Zhu accountant asked me to try to make bills. 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 joining the company, I found that there are many seemingly simple things that are not so easy to do, which require care and patience. In fact, it is not difficult to fill in accounting vouchers. It is difficult to distinguish which original vouchers are various invoices. I don't know anyone except bus tickets, such as printed invoices, handwritten invoices, business, catering, not to mention checks and bank notes. I don't even know how to return the invoice with the gift on it. Imagine that we usually study the problem of text description and then write entries, which is very different from the actual work. Everyone is very busy, doing a few accounts a day, and no one has time to give it to me for identification, so I went to the library to find books on this subject and found a "Invoice Knowledge Question and Answer". 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 revise them after I finished. After a few days, my business is much more skilled.
After the voucher preparation is completed, it will enter the accounting procedure. Although bookkeeping looks a bit like what all primary school students can do, it is difficult to do such a repetitive job without some patience and care. Because a mistake is not casually painted with a pen or eraser, every step of the accounting system has strict requirements. For example, if a wrong number is written, it must be crossed out in red and stamped with the seal of the responsible person before it can be invalidated. If you write the wrong summary column, you can underline it with blue strokes and write the correct summary next to it. At ordinary times, we always think that writing the middle point looks good and the summary is not good. We must write it on the left, leaving no 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 cannot be staggered. Moreover, when bookkeeping, you should be clear about each detailed entry and the name of the general ledger, and you can't scribble, otherwise the total loan amount can't be settled. Such a cumbersome procedure makes me dare not be sloppy. This is not a deduction for homework or a mistake in the exam. This is related to the accounts of enterprises and is the basis for enterprises to formulate future development plans. All the accounts have been recorded, and the next step is to settle the account. Every account page should be settled once a month. That's what the so-called monthly knot means. The most troublesome thing about closing an account is the handling fee and taxes during the settlement period. Press the computer, and you will make mistakes if you are not careful. You have to review it two or three times. At first, I mastered the calculation formula, thinking that pressing the computer would be a cinch, but it was because of carelessness that I miscalculated a lot of data. Fortunately, accountant Zhu taught me to write data in pencil first, otherwise I really don't know what I changed the account book.
I thought about giving up several times. Maybe I just started working, sometimes I can't stand the "anger" given by my boss and colleagues, and I feel very uncomfortable, so I want to resign and change my job. But when you think about it, changing jobs is also true. Isn't it always like this to work under others? It's not easy to find a job. I slowly persisted. At first. You should do your work in a down-to-earth manner. After all, you have no work experience. Now you have the opportunity to exercise yourself in all aspects. Otherwise, if you miss something in the future, you won't be able to do it well. Compared with others, the present job is not difficult. After all, I am familiar with everything here and don't compare with others. The job is not difficult, and the entry is easy. The key is to learn how to talk to people, have an attitude and handle things. Because of lack of experience, this aspect is still lacking. Now I understand how good it is to be a student at school! Sooner or later, you have to work, sooner or later, you have to enter the society, and sooner or later, you have to face these inevitable things. So, now I cherish the opportunity to learn. Learning more is better than not learning well. It is better to learn more at the same time, which will be of great help to the future career choice. And at work, mutual understanding makes me very grateful to them.
Go to work at the specified time every day, and finish the work tasks on time during work seriously, and don't be hasty and perfunctory. Repeating the tedious work every day is easy to get bored after a long time. It looks boring. But simple work can't be sloppy. A small mistake of yours may bring great trouble or loss to the company, but you should finish it seriously.
Fourth, the internship summary
I make the following summary from 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 requirements for the quality of its employees.
The third part of the financial practice report of chemical plant
I was lucky enough to come to 20xx Chemical Plant and join the Finance Department as an intern. After just two months and two long months, I have experienced and learned a lot, so I am deeply touched. I think it is necessary to write this graduation internship report to express what I have seen, heard, thought and thought, as well as my outlook for the future. First, the main internship content
Mainly some accounting work, for example, sorting out original vouchers according to the occurrence of specific business, registering bookkeeping vouchers according to original vouchers, registering subsidiary ledger according to bookkeeping vouchers, and registering general ledger according to trial balance. Study hard at the end of the term, carry forward the cost, and then fill in the balance sheet, income statement, income statement and other annual reports according to the general ledger. This is the basic thing to do during the internship as an accounting period. Of course someone brought it. In addition, do some financial or other work, such as running to the bank to get bank statements and trying to understand the fixed assets of the internship company. Accounting work is trivial, and as an intern, there are many things to do voluntarily, so it looks trivial. This should be the superficial content of this internship, but if I explore further, I will find that I have learned not only accounting, but also all kinds of knowledge. Even the knowledge of metal market or mechanical equipment is actually very interesting, which not only broadens the scope of knowledge, but also relieves the boredom of repetitive work to a certain extent, so I often "catch up" to learn other contents and recharge at any time. I believe this is also a good habit and will benefit a lot in the future.
Second, problems and feelings
Before I went, I felt that my knowledge of accounting theory was ok, just follow the gourd painting gourd ladle, and my work was definitely ok. It should be no problem to be an accountant, but after the experience, I found that accounting actually pays more attention to practical operation and practicality. Without operation and practice, everything else is zero. As for the problems encountered in the internship, I tried to solve them and felt very rewarding. To sum up, there are the following points: the review of the original documents
The methods and key points of audit, the key points of filling and auditing accounting vouchers, the registration and reconciliation of subsidiary ledger and general ledger, the preparation and declaration of financial statements and tax returns, and the common sense of binding and keeping accounting files. In fact, this is also what I have to do in accounting. I take it for granted that I won't realize it until I do it. Of course, I should actually learn more. These value accounting methods can learn much more than that. Other non-methods may be more useful, and I have learned them, such as the transition from a small worker to a workplace, such as interpersonal communication, such as completing the habit of going to work on time. These gains were realized only after I encountered problems, so they are precious and will be extremely useful in the future. This soft skill will accompany me for the rest of my life. I am grateful for this and will make persistent efforts!
Third, the internship experience.
Internship is really an experience, and only by personal experience can you know the taste. Hearsay or talk on paper has nothing to do with buffoons.
The knowledge learned in textbooks is the most basic knowledge, and it can also be said to be the simplest rote. No matter how the reality changes, as long as you master the most basic knowledge, you can change with constancy. Although many students feel that what they learn in class is useless during their internship, and many workers talk about learning, which makes the employment feel depressed, I think how to deal with this rapidly changing society without book knowledge as the basis? So book knowledge is still very important.
After this internship, although the time is short. But what I learned was difficult for me to learn in three years of college. Because those things can't be learned in class, just like how to get along with colleagues, the complexity of interpersonal relationships is not like campus, especially with people of different ages. I can't find the same topic as some people in my internship, and I believe that interpersonal relationship is a big problem for other college students who have just stepped out of society. In fact, when I was practicing, I deliberately observed how my predecessors got along with their colleagues and superiors, and I tried to ask for advice with an open mind and was not ashamed to ask questions. Improving interpersonal relationships is not limited to this department, but also to get on well with colleagues in other departments, even the elderly in doormen and other departments, so as to work more efficiently and bring yourself an unexpected good mood. People say that "harmony is precious" is not unreasonable in our daily work. And chatting with seniors at work can not only relax your nerves, but also learn a lot of things outside of work. Although I can't do it, I can learn more, which is also the harvest of this internship.
Of course, this internship accounting is a tedious job. During my internship, although I was very excited at first, I was once bored and tired of boring accounts and figures all day, so that my work was slack and perfunctory, leading to enthusiasm, boredom and a vicious circle. But a few days later, I felt that I couldn't do it anymore, so I tried to do it again with my heart and found that it would kill two birds with one stone. The more you do it, the more fun you feel, and the harder you do it. In my opinion, nothing is more important than enthusiasm for any job. Only when you are full of desire and passion for your work can you do a good job. So don't be impetuous, don't be careless, let yourself feel sad and hesitant, only be optimistic and strive for progress. In fact, doing other things is not the case. We need perseverance, care and persistence to reach the other side of success! This is self-awareness and self-encouragement.
Although the internship is over, although it is only a short month, it seems to be more than in the past. It carries more. It may be a dream, an effort or an attempt. Whatever it is, I am very happy!