The work of accounting enables everyone to consolidate the theoretical knowledge they have learned and improve it in an all-round way, helping everyone improve their ability to analyze and solve problems. So if you were an accountant, how would you keep an accounting diary? Are you looking for and preparing to write "15 Weekly Account"? I have collected relevant information below for your reference!
15+0 Weekly Account of Accounting Work
With the improvement of the accounting system, the society's attention and requirements for accountants are becoming more and more strict. As a student majoring in accounting at school, in order to meet the requirements of society and strengthen social competitiveness, we should also pay attention to cultivating our own quality and strong operational ability in accounting work. The connection of training content can help us form a whole perceptual knowledge of accounting knowledge, help us understand the position and role of this accounting course in the whole accounting professional curriculum system, and enhance the enthusiasm of learning. Through systematic simulation operation, we can deeply understand and master the basic knowledge of accounting, enhance our hands-on operation ability, and lay a foundation for future study. Therefore, the school gives us an opportunity to create a practical training to test our mastery of accounting knowledge and exercise our operational ability, to get in touch with the society and the real accounting profession, and to prepare for stepping into social work posts. Because we have been studying accounting for almost a year, we can only say that we have basically mastered the basic professional knowledge, basic theories, basic methods and structural system related to accounting. But these seem to be just on paper. If we put these theoretical things into practical application, then we will be at a loss and don't know how to start. Therefore, in this internship, we must try our best to put the theoretical knowledge we have learned in school into practice, try our best to integrate theory with practice, observe work discipline during the internship, do not be late, do not leave early, and conscientiously complete the work assigned by the leaders, which has won unanimous praise from the learning leaders and all the staff, but also found many shortcomings of ourselves.
In this internship, I deeply realized. Internship is a necessary experience for every student. It enables us to understand the society in practice, learn a lot of knowledge that we can't learn in class, broaden our horizons, increase our knowledge, and lay a solid foundation for us to further move towards society in the future. If the class is regarded as the accounting and finance office, then each of us is equivalent to a finance department, including six positions, such as bill making, cashier, bookkeeping, cost accounting, synthesis and supervisor, so that we can have a simulated operating environment during the internship. While achieving practical results, I also found some shortcomings in my internship. Summarized the following points: major, first of all, as an accountant, you should have solid professional knowledge and good professional thinking ability, honest and trustworthy professional ethics and professional attitude, which are the most basic requirements for accountants in accounting jobs. Secondly, as an accountant, we should have a strict working attitude. Accounting is a very precise job, which requires accountants to accurately calculate every index, remember every tax law and use every formula correctly. Third, we should have the spirit of hard work and a peaceful mind. Although the internship time is short and the contact work is shallow, I still learned a lot of knowledge and experience, which are not available in books. Through internship, I can better understand my own shortcomings, the essence of accounting work and all aspects of this society, so that I can make a good career plan for myself earlier. Intellectually speaking, accounting is a highly professional job. Only by continuous learning can employees keep up with the pace of enterprise development, constantly enrich themselves, master the latest accounting standards, tax rules and legal knowledge, and tackle key economic trends. Only in this way can we master our own work, make a correct judgment on the development direction of the enterprise, make a good financial plan for the production and circulation of the enterprise, and create more wealth for the enterprise and society.
In terms of moral quality, the particularity of accounting work allows it to come into contact with a lot of * * * property, so as an accountant, we must grasp the scale of our work, first of all, we must be self-disciplined, and secondly, we must be firm in threatening, luring and instigating others. Comrade Zhu Rongji once said, "Don't make false accounts". These four words represent his demands and hopes for the whole accounting field. How to save moral deficiency and improve personal quality to a new level is a problem that every accountant should think hard about. Only by improving the moral quality of accountants themselves can we take every step of our career well. Only by improving the moral quality of all accountants can the accounting industry get deeper development and give full play to the advantages of market economy.
As an accountant, we should have a strict working attitude. Accounting is a very precise job, which requires accountants to accurately calculate every index, remember every tax law and use every formula correctly. Accounting is not an innovative work, and it depends on one accurate figure after another to reflect the problem. Therefore, we must strengthen our sensitivity to numbers, find problems in time, solve problems and make up for loopholes. As an accountant, you should have good interpersonal skills. The accounting department is the core department of every enterprise. It should collect accounting information from subordinates, report accounting information from superiors, cooperate with each other internally to sort out accounting information, and maintain good relations with the public and government departments externally. When dealing with all kinds of people in various departments, we should pay attention to communication methods and coordinate working relations. It is important to have a correct attitude and good psychological quality at work. Remember a word, things are three points higher, and being a man is three points lower. As a newcomer who is about to work or just step into the society, I should also pay attention to the following: the characteristics and accumulation of accounting that I have learned through this accounting internship, and the truth beyond many topics.
I used to think that my knowledge of accounting theory was solid and strong. Like all jobs, I have mastered the law and it is right to follow the rules. Then, it should be no problem to be an excellent accountant. Now it is discovered that accounting is actually more about its practical operation and practicality. Without operation and practice, everything else is zero! Accounting is doing accounts.
Secondly, the connectivity, logic and standardization of accounting. Every transaction must be registered in the accounts that may be related according to its original vouchers, such as bookkeeping vouchers, subsidiary ledgers, diaries, three-column ledgers, multi-column ledgers, general ledger, etc. This is one of them. Every accounting transaction is well-founded, and it is logical to register one by one in chronological order. This is the second. In accounting practice, it is not allowed to add or modify missing or wrong accounts, nor is it allowed to practice fraud. Each procedure and step can be based on the accounting system. It embodies the standardization of accounting, which is the third.
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 account summary table and trial balance table, and finally register them 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.
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!
Graduation practice is the most important practical link for students after completing all the courses in university. Through this internship, I have a more detailed and profound understanding of my major, and it is also the consolidation and application of what I have learned in this year's university. From this internship, I realized that there is a certain distance between the actual work and the knowledge in books, and I need to study further. Because of the particularity of the accounting industry, I can only take part in relatively simple jobs in the financial department, such as cashier, helping accountants audit accounts. But it helps me to have a deeper understanding of the current enterprise accounting and have a better grasp of the application of accounting entries, bookkeeping and accounting statements. Not limited to books, but have a more comprehensive understanding. Practice has exposed many deficiencies in my knowledge, and it is also a supplement to my theoretical knowledge. Every step of accounting work is very important. As long as something goes wrong in one part, it will implicate other parts. Therefore, accounting is really not a simple calculation, but a very rigorous management activity. In addition, I have made many friends and teachers. We communicate together and promote each other. Because I know that only by in-depth contact with them can you better understand the essence, experience and methods of accounting work. Lay a solid foundation for us to further move towards society in the future. In this social practice, I learned a lot of knowledge that I couldn't learn in class, broadened my horizons, increased my knowledge and got rid of many problems. Know that it is not easy to make money, hard work and complicated society. In order to adapt to the society, we should constantly learn, constantly improve ourselves and exercise ourselves in practice, so as to be invincible in the fierce competition!
15 2-week accounting work weekly diary
The construction of accounting practice is mainly to improve our practical application level. In the process of training, consolidate skills by making entries, filling in vouchers and making books. Through the training of financial accounting, we can systematically practice the basic procedures and specific methods of enterprise accounting, strengthen our understanding of theoretical knowledge, improve our practical ability and improve the level of using basic accounting skills, which is also a test of our professional knowledge. Through practical operation, not only did each of us master the accounting skills and methods of filling in and checking original vouchers and bookkeeping vouchers, but also we had a more systematic and complete understanding of the learned theories, and finally achieved the goal of combining accounting theory with accounting practice.
Taking the economic business of a simulated enterprise as a training material, this paper makes a systematic operation experiment on each step of accounting by using vouchers and accounts in accounting work, including the establishment of account books, the examination and filling of original vouchers and accounting vouchers, the registration, reconciliation and closing of various account books. After studying basic accounting for one semester, although I have mastered the theoretical knowledge, it is still difficult to apply these theories to practice and can't combine theory with practice well. As we all know, as an accountant, if you can't make accounts, if you can't reflect the form of business accounts that happen, then you can't be an accountant. So in the first semester of sophomore year, we set up this accounting training class.
In the training, we first mastered the writing skills, such as case amount, date, payee and so on. Then fill in the relevant data. Then continue to review and fill in the original documents. Then prepare accounting vouchers according to the detailed accounts of various economic businesses. According to relevant vouchers and attached original vouchers, register cash book, deposit journal and other relevant subsidiary ledger daily; In the future, we will prepare a summary of subjects in the trial balance. Register the general ledger according to the account summary. And check with relevant subsidiary ledger and journal; Finally, to prepare accounting statements; Cover the relevant accounting vouchers, account pages and statements, bind them into volumes and write a training summary.
In this accounting training, we acted as bookkeepers, mastered how to deal with specific accounting business and how to cooperate with each other, which made up for our lack of practical knowledge in classroom learning, mastered specific skills that books could not learn, shortened the distance from accounting theory learning to actual operation, and also made us feel the authenticity of the training and enhanced our interest in actively participating in the training through training simulation.
After learning the theoretical knowledge of the textbook, we will carry out this comprehensive simulation training. Training focuses on hands-on, which can skillfully reflect the business that has happened in the enterprise, so as to prove the strength as an accountant. For example, there are original vouchers, accounting vouchers, general ledger, subsidiary ledger, deposit journal and so on in textbooks and accounting simulation experiments. Although I'm still a little rusty, I'm confident that I can fill it out skillfully in the future as long as I fill it out step by step seriously. Then, all kinds of lists and vouchers in the training book should be cut out and pasted on the back of the accounting voucher for later investigation, and finally bound into a book.
As a future accountant, we have just started now, and we will learn more things in the future, and there are many things that we need to dig ourselves. Moreover, accounting is a very practical subject, so accounting theory teaching and accounting simulation training are like two wheels of a car and two wings of a bird. Only by organically linking them and closely coordinating them can we significantly improve the quality of the knowledge we have learned. Also, as a future accountant, you should have high professional ethics and professionalism. Therefore, in line with the concept of combining theory with practice, our school allows us to study training courses, which makes us not only strong in theory, but also strong in practical ability. In this way, we can go out of school three years after graduation and devote ourselves to our work better.
I took notes on the first day of training. Although I haven't been trained before, I don't feel too unfamiliar with this kind of work, but I just don't have a general "atmosphere", and I still do it with my classmates at the bottom. The teacher mentioned it briefly above! When the teacher said to start registering vouchers, faced with the accounting supplies on my desk during the training, I had a feeling that I couldn't start. I dare not write for a long time, for fear of making a wrong step. Later, under the patient guidance of the teacher, I began to register one by one. Soon, a long class time usually passed quickly, but the work at hand was far from what I expected. In the evening, I will continue to be busy with the unfinished tasks that day. But then again, I'm glad to see my bill. Although very tired, but very full! With the experience of the first two days, the next step is to fill in the original voucher; According to the original vouchers, fill in the accounting vouchers, then fill in the general ledger and various subsidiary ledgers, cash book, bank journal: fill in the balance sheet and income statement, and so on. But I know I'm far from a real accountant, but I'm not worried, because I'm trying to learn this knowledge.
After these days of manual bookkeeping, my basic accounting knowledge has been verified in practical work and I have a certain basic practical operation ability. While achieving practical results, we also found many shortcomings in the operation process: for example, we are not careful enough, often misreading figures or missing business, which leads to errors in accounting results and unnecessary troubles; In training, almost every business entry is explained by the teacher, but in actual work, you still have to make your own accounting entries. In this respect, I still have some shortcomings, and I will strengthen my practice in the future.
Through this semester's accounting training, I deeply realized the importance of accounting work in the daily operation of enterprises and the strict requirements of accounting work for our accounting practitioners. In the actual operation process, I found my own shortcomings and had a clearer direction and goal for the future accounting study. Through practical training, our perceptual knowledge of accounting has been further strengthened. Deeply understand the basic principles and methods of accounting, comprehensively use all relevant courses such as basic accounting, financial accounting and cost accounting, understand the basic requirements of accounting internal control, and master the transformation process from theory to practice and the basic skills of accounting operation; Combining the theoretical knowledge of accounting specialty with professional practice organically broadens our horizons, enhances our understanding of enterprise practice and operation, and lays a solid foundation for our graduation and employment.
In the basic accounting training, I have a deeper understanding and sentiment.
1. Be honest in accounting.
In this competitive and challenging society, honesty plays an increasingly important role. If a person does not have good integrity, it is impossible to have a firm belief. A person who doesn't trust at ordinary times can't make sacrifices for lofty ideals and beliefs at a critical moment. As accountants, we hold the treasury of an enterprise or even a country. If we don't keep our promise, it will lead to very serious consequences. Therefore, if you want to be an excellent accountant and a useful person to the country, you must be honest.
2. To be an accountant, we should talk about the basis and evidence.
In today's legal society, no matter what you do, you pay attention to evidence. If you can't prove that you have done a good deed, no one will admit it even if you say it well. So only the evidence can tell everything. However, as accountants, when filling in accounting vouchers and registering account books, we all operate according to vouchers. Without legal documents as the basis to prove whether the business has occurred, it is impossible to carry out accounting treatment. So in accounting, evidence is the most important.
Being an accountant requires a good professional quality.
Profession is very important in any industry. Only when a person faces his work with enthusiasm can he make continuous progress, make his career develop better and realize his life value better. In our accounting profession, professionalism is even more needed. If you deal with numbers all day and don't treat your work professionally and cautiously, it will cause great losses. Therefore, as accountants, we should be more dedicated, constantly update new knowledge and improve professional skills.
3. Accountants should learn not to make false accounts.
This is a minimum moral standard of accounting, and it is also the most difficult principle for accounting to abide by. The accountant must have made false accounts, but it is hard to say whether the leader asked the accountant to do it or the accountant did it himself. It stands to reason that a small accountant is afraid to do it, only with the permission of the leader, but in the face of this situation, if the accountant insists on the principle of not making false accounts, then he will either be squeezed out or laid off to go home. If he makes false accounts, he will be trusted by the leaders, so it is difficult for him to choose among them. That there is a joke, an accountant told reporters: You said that we are accountants who make false accounts, and you find me an enterprise that won't let us make false accounts. According to the disclosure of the State-owned Assets Supervision and Administration Commission (SASAC), 20 years' surprise inspection of 1, 8 1 the financial audit report of central enterprises found that 1.20 was not done enough, and 1.3 was seriously fraudulent. Moreover, more than 300 accounting firms that have audited the financial affairs of this 18 1 enterprise are just going through the motions, even helping enterprises leave early. Therefore, there are a lot of hidden dangers in China's current economy, and the internal finance of enterprises exists in name only. Therefore, as a new generation of accountants, we should stick to this basic accounting standard, make our own sacrifices for the country and contribute our own strength.
4. Be selfless and flexible.
As an accountant, I have to deal with money and touch a lot of money every day, which requires every accountant to be selfless. The salary or bonus you should get, every penny you should get, can't even get your own money. You should be strict with yourself and be careful. Flexibility requires us as accountants to learn to be good at communication, establish good interpersonal relationships with leaders, colleagues, peers and business customers, and handle interpersonal relationships well on the basis of not violating the principles of being a person and accounting principles and regulations, which is very helpful for our work.
15 3 Weekly Accounting Work Record
First, the purpose of the internship:
I majored in accounting. In order to strengthen their own quality and cultivate a strong ability of accounting operation, I conducted a professional internship in a company in Taiyuan during 20021.2.20-5.20. During the internship, we should try our best to put the theoretical knowledge we have learned in school into practice, try our best to combine theory with practice, observe work discipline, never be late or leave early, and conscientiously complete the work assigned by the leaders. During my internship, my college life was also very fulfilling. Every day, I squeeze the bus to the west exit of the high-tech development zone, and then I have to walk for a while before I can go to work, eat, rest and get off work. My life is very regular. It has tested my theoretical knowledge in the past three years, and at the same time, it has exposed me to various situations in society and learned how to analyze many situations in society, so that I can integrate into society and adapt to society more quickly.
Second, the company profile
My company is called Shanxi Tonghui Trade Co., Ltd., which is a limited liability company invested or controlled by natural persons. Its business scope is the design, production and sales of furniture and wood products. Furniture design and interior installation; Software development and application; Wholesale and retail of digital products, Wujinjiaodian, household appliances, knitted textiles, chemical products (excluding dangerous goods), coal products and pig iron steel; Hotel management consulting services; Sales and leasing of mechanical equipment. There is a finance department, a cashier and two accountants in the finance room. I am taught by the old accountant Li Accounting.
Third, the internship process.
When I first arrived in the accounting department, Li Rang, the accountant, looked at the accounting vouchers they had made in the past. 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 I tried to make a bill in Li Rang later. Therefore, during the internship, I can only go home at night to make up lessons and read through the accounting business that the company uses more every day. After all, accounting entries can be learned in books, but some bank drafts, bills of exchange, invoices, etc. Only internship can really contact, so as to have a deeper impression. Don't think that you just know each other, but also sort all the documents by month and day, sort out the documents of each business, and bind them with thumbtacks to prepare for bookkeeping.
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. 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.
After a general understanding of the whole process from document preparation to bookkeeping, we should sum up what manual bookkeeping is all about with book knowledge. Li, the accountant, must patiently explain to me the style, filling method and when to use each bank draft. With a basic understanding, learning will be more handy.
In addition, I have carefully studied the company law, tax law and accounting law, and really moved from textbooks to reality, from abstract theory to colorful real life. I have a detailed understanding of the whole process of accounting work in my unit, carefully studied the accounting treatment of economic business in various schools, and mastered the use of three financial software. During my internship, I took advantage of this rare opportunity to work hard, be strict with myself and humbly ask the financial staff for advice. Seriously study accounting theory, study accounting laws and regulations, use spare time to seriously study some related knowledge outside the textbook content, and master some basic accounting skills, including the following:
1, review method and key points of original vouchers;
2. Fill in the proof of charge to an account and review the key points;
3. Registration and reconciliation of subsidiary ledger and general ledger;
4. Preparation and declaration of financial statements and tax returns;
5. Common sense of binding and keeping accounting files. So as to further consolidate the knowledge I have learned and lay the foundation for really going to work in the future. What moved me even more was that the leader asked the senior of the company to teach me how to deal with the comprehensive affairs of the company. For example, the handling of business licenses. Matters related to tax registration. Application of general taxpayer. And how to use enterprises to legally save taxes and so on.
In this process of learning and contact. I find that accounting is a subject with strong combination of practice and theory. Although I have studied this course, when I first operated the specific business with my colleagues in the company, I felt a little different from the book. The affairs in practical work are detailed and complicated, and only with more practice can we grasp them firmly. The main purpose of this internship is to see what are the differences and similarities between the theoretical knowledge we have learned and the actual operation of the company, how to implement internal control, how to implement new accounting policies, how to transition the old and new policies, how to handle some special accounts and so on. With these questions, I looked at them with my eyes in recent months, asked my leading colleagues if there was anything they didn't understand, gave me some answers to these questions, and achieved the purpose of this internship. Besides professional knowledge, I also saw a lot of things that I couldn't learn in class.
How the company operates, the team spirit among employees, the process of handling business, the implementation of rules and regulations, the management of enterprises and so on. In addition, I also saw some loopholes in the company, such as internal control, mainly including the implementation of cash payment system, and the company is not optimistic about the implementation of national policies and regulations. However, in the reality of small-scale private enterprises, this situation may be widespread. As an accountant, this internship has made me more aware of my future efforts. For example: practical ability, adaptability, psychological quality, adaptability and so on.
Fourth, the internship harvest
This internship made me understand that enterprises are very important. It is far from enough to rely on what you have learned in class at work. You should recharge yourself at other times and broaden your study field on a solid professional basis. At the same time, if you encounter problems in practical work, you should ask others more. Interpersonal communication is also very important. How to deal with people is an art and a skill, which can not be ignored in future work. We are about to enter the society, and we will also face a formal internship. I think every experience is an accumulation, and this accumulation is the wealth in the future. In work and study, let these precious wealth play a role, so as to get twice the result with half the effort. In the future work, I will continue to apply the theoretical knowledge and practical experience I have learned to practical work, fully display my personal value and life value, and strive to realize my ideal and bright future.