Summary of accounting internship experience

Summary is a written material that reviews and analyzes the study and work life or its completion at a specific time period, including achievements, existing problems, experiences and lessons learned. As we look for the laws of work and development of things, let us write a summary. The following are 5 summaries of accounting internship experience that I compiled for you. I hope they can help you.

Summary of Accounting Internship Experience 1

1. Purpose of Internship

To cultivate the ability to comprehensively apply the theoretical knowledge learned to solve practical problems. Combine the theoretical knowledge learned systematically in the past three years with the actual situation of the enterprise, consolidate and deepen the understanding of the theoretical knowledge of the accounting profession, cultivate the ability to independently analyze and solve problems, cultivate a work style that integrates theory with practice, and prepare for the research of graduation thesis and the future steps. Lay a good foundation for entering the workplace.

2. Internship location: Finance Department of Jilin Province Huinan Tiantai Pharmaceutical Co., Ltd.

3. Internship time: August 9, _year - September 15, _year

4. Details of the internship

On August 9, I was fortunate to come to Jilin Province Huinan Tiantai Pharmaceutical Co., Ltd. to start my summer internship life. This is a short but fulfilling time. By personally participating in actual work operations, I have more systematically mastered the professional knowledge I have learned and gained a new and intuitive knowledge and understanding of the accounting position.

Jilin Province Huinan Tiantai Pharmaceutical Co., Ltd. is located at No. 28 Aiguo Street, the beautiful and rich Huinan County. It has 425 employees and a registered capital of 48.2 million yuan. It is a company mainly engaged in the production of chemical pharmaceutical preparations, processing of Chinese patent medicines and the export business of its own products and related technologies. It also operates the raw and auxiliary materials, mechanical equipment, instruments, spare parts and related technologies required for the company's production and scientific research. The import business is a private enterprise that operates the company's processing of imported materials and the "three to one supplement" business.

The financial department of Tiantai Pharmaceutical Co., Ltd. consists of 7 people. Among them, 1 has a senior professional title, 3 have intermediate professional titles, and 3 have junior professional titles. Because the company currently uses a parallel accounting method of manual accounting and computerized accounting, its job positions can be divided into basic accounting positions and computerized accounting positions. The basic accounting positions include one accounting supervisor, 5 accounting, auditing, file management and other positions, and 1 cashier. As for the computerized part, the accounting supervisor also serves as the computer supervisor, and the software operation is performed by two accounting personnel. They are responsible for inputting accounting data such as accounting vouchers and original vouchers, outputting accounting vouchers, accounting books, statements, and the execution part. For accounting data processing, another accounting staff is responsible for auditing and accounting, and is responsible for reviewing the accounting data input into the computer, operating the accounting software to register the account books in the machine, and confirming the printed out account book reports. In addition, there are full-time personnel responsible Computer maintenance,

The person in charge of my internship is Aunt Sun, the company’s senior accountant. The Finance Department is in the stage of replacing old and new personnel, and is about to use electronic computers to completely replace manual accounting. Aunt Sun is responsible for the manual accounting part. During the internship, I carefully studied the formal and standard company accounting procedures and operated them hands-on. some programs. For example, filling out and binding original vouchers and accounting vouchers, subject summary, accounting, preparation of accounting statements, checkout, etc., I really moved from the textbook to reality, and I understood the entire process of the company's accounting work in detail, and mastered it. Basic operations of UFIDA u8 financial software. The following are some thoughts and experiences during this internship:

When I first went to the internship, after understanding the basic situation of the company and the financial department, Aunt Sun just asked me to look at the previous company’s voucher preparation and Various types of detailed accounts, general ledger, etc. I am not unfamiliar with these, because the college has arranged for us to conduct accounting simulation experiments since freshman year, and I have already been familiar with the preparation of vouchers. However, when I actually started to try the operation, I found that the facts were far from simple as I imagined. The various and complicated original vouchers have left me at a loss, thanks to the patient help of my colleagues.

First, the relevant original vouchers should be classified by month and day, and the documents for each business should be sorted out. Overly large documents should be folded vertically and horizontally. The folded documents should not be longer or wider than the accounting vouchers. At the same time, it should be easy to read; if the documents are too small to be bound, such as bus tickets, subway tickets, train tickets, taxi tickets, etc., they should be neatly pasted on stickers by category. The size of the stickers should be the same as the accounting voucher. In the end, the number of original vouchers, unit price and total amount of each type of original voucher must be written in the blank space of the paste sheet. In this way, if the original voucher is accidentally lost, it is easy to find out which type of voucher was lost. original voucher, and also provides convenience for calculating the number of attachments. In addition, there are also many things to pay attention to when filling in original vouchers: for example, the type of economic business recorded in the original voucher should be indicated, the summary (explaining the items, names and related matters of the economic business), the quantity, unit price, and It refers to checking the book balance of various property and materials with the actual amount to ensure that the accounts are consistent with the actual amount. In order to complete the checkout work, the following preparations must be made before the checkout:

1) All economic transactions that occurred during the current period must be recorded in the account without omissions or shortages;

2) Reconciliation work must be done well, and reconciliation can only be carried out on the basis of correctness;

3) In order to ensure the authenticity and reliability of accounting data, settlement in advance or postponement is not allowed Checkout etc. Due to the time limit of the internship, I only practiced the "monthly settlement" once. At the end of each month, a red line should be drawn under the last record of each account for the month. Under the red line, the monthly balance and the end-of-month balance should be calculated, and the sum should be recorded in the summary column. Mark the words "_month total" inside, and then draw a red line below.

In the end, the company's operating activities for a period are finally reflected in the form of financial statements, and there are many details that need to be paid attention to in the process of preparing statements. For example, when preparing a balance sheet, general items do not need to process account data and are filled in directly based on the balances of general ledger accounts. However, some projects require the analysis and merging of several related account data to form corresponding report items, such as "monetary funds", "inventory", "undistributed profits" and other items. Some need to be filled in based on the balance of detailed accounts. For example, the "Accounts Payable" item should be filled in based on the total end-of-period credit balance of the detailed accounts to which the "Accounts Payable" and "Prepaid Accounts" accounts belong. And so on. Similarly, when preparing the cash flow statement, cash and its equivalents are The basis for the preparation of the cash flow statement. Cash refers to the company's cash on hand and deposits that can be used for payment at any time: Cash equivalents refer to investments held by the company that are short-term, highly liquid, easy to realize, and have little risk of value flow.

Since Aunt Sun, who tutored me as an intern, was mainly responsible for account processing such as business transactions, period expenses, salary accounting, and report preparation, I had fewer opportunities to practice cost accounting, inventory accounting, fixed assets accounting, etc. But I also learned about some relevant aspects of the company with my colleagues.

For example, because the company’s production scale is not large, in addition to its own production of drugs, it is also engaged in underwriting drugs from foreign manufacturers, so although cost calculations are in order. The objects (all kinds of drugs) are produced through multiple steps, but their cost management does not include the cost of the processing steps that the products go through. It only requires the cost of each product to be calculated, so Tiantai uses the variety method for cost accounting. , its cost calculation period is a monthly-based accounting reporting period, and the cost of completed products is calculated at the end of each month. Production expenses generally do not need to be allocated between completed products and products in progress. Its cost calculation procedure mainly has three steps: first , set up detailed cost accounts according to product varieties (and products of the same variety and different specifications), and set up columns according to cost items to collect production expenses according to cost items; secondly, according to various expense allocation tables, all production expenses are divided into Product varieties are recorded in relevant cost items; finally, the total cost and unit cost of various products are calculated.

Tiantai Pharmaceutical accounts for inventory, raw materials, etc. based on the "actual cost method". The inventory issued is based on the actual cost of the inventory balance at the beginning of the period and the amount of inventory received during the period. The inventory and raw materials are calculated at the end of the period. The weighted average unit price of this month is used to calculate the unit price of the inventory issued in the current period and the inventory balance at the end of the period, and then the cost of inventory issued in the current period and the inventory balance at the end of the period are calculated. This is what I learned in school cost accounting before to issue inventory under the actual cost. The weighted average method is used to calculate the price, and the back-squeezing method is used to calculate the cost of issued inventory to avoid the balance problem between the book figures caused by the rounding of figures after the decimal point. Due to the frequent daily receipt and issuance of materials in the enterprise, in order to simplify daily accounting work, usually only the detailed ledger of materials is registered to reflect the receipt, receipt and balance amount of various materials. At the end of the month, based on the material issuance voucher priced at actual cost, according to the receiving department, and purposes, compile the "Material Distribution Voucher Summary Table", and use it to register the general ledger and conduct general classification accounting of materials issuance. According to the "Issuance Voucher Summary Table", the "Production Cost", "Operating Expenses", "Administrative Expenses" and other accounts are debited, and the "Raw Materials" account is credited. But what caught my attention is that Tiantai did not make provision for inventory depreciation at the end of the period. When the inventory cost is higher than the net realizable value, no accounting treatment is performed, and when the inventory value needs to be written off in full (such as improperly stored spoiled items) Medicinal materials, expired but non-returnable medicinal materials, medicinal materials that have no use value and transferred medicinal materials, etc.) are directly included in the "administrative expenses" according to the account value of the inventory, and are not passed through the "Inventory Decline Preparation" account.

For fixed assets, Tiantai fully complies with the provisions of the "Enterprise Accounting System": the main equipment, items and units belonging to production and operation with a value of more than _ yuan and a useful life of more than two years are recognized as fixed assets. And the company uses the sum-of-the-years' digits method to calculate depreciation of fixed assets. In terms of intangible assets, they mainly include the patent rights of several drugs independently developed by the enterprise or the beneficial rights of certain drugs that are authorized to produce certain drugs. The straight-line method is used to amortize according to the effective years stipulated by law or the effective years stipulated in the contract, and offset the "intangible assets". Assets" account, included in the "Fixed Assets" account.

At this point, this is basically the entire process of manual accounting. With the help of my colleagues, I am roughly familiar with the work required in each link, and I have hands-on operation of some of them, such as compiling , bind accounting vouchers, register some detailed ledgers and general ledgers, prepare balance sheets, income statements, etc. At the same time, I also learned some input and output operations of the "UFIDA-u8" financial processing software from my colleagues in the company, and I also realized the rationality and inevitability of computers completely replacing manual accounting. This is also an inevitable trend in enterprise development. Although computerized accounting processes and provides accounting information in accordance with the unified national accounting system, there are still obvious differences between the two. For example, their computing tools and information carriers are different. Accounting files that are processed manually take up a lot of space and are inconvenient to query. The carrier of computerized accounting is a disk, etc., which takes up little space, and can be easily and quickly queried with the help of a computer system. Its accounting information, position settings, and account book rules are also different. In terms of internal control, the accounting verification under manual accounting processing has been cancelled, but internal control methods such as input control, authority control, and sequence control have been added. The use of accounting computerization has greatly improved the efficiency of financial management. In addition to providing necessary financial statements, the computerized system also provides a variety of management reports and query functions, and provides end-user financial modeling and analysis functions.

In addition, during the operation, my colleagues and I also learned some quick tips for using Excel tabulation. For example, we can customize functions that may be used in the report, so that we don’t have to edit formulas. Trouble. There are also many practical and quick ways to input multiple tables simultaneously, force line breaks, etc. Moreover, even the RMB symbol ￥ that needs to be added before the Arabic numerals indicating the amount when filling in the voucher can be written in many beautiful ways. This is also a small pleasure in accounting work, and it also makes me love this profession even more.

At the same time, during the internship, I also discovered some irregularities in Tiantai’s financial handling. For example, the company’s sales department applied for reimbursement of business entertainment expenses, and according to relevant regulations, the income was less than 15 million. If the amount exceeds 15 million, it will be calculated as 3/1000. Tiantai's business entertainment expenses greatly exceeded this standard, and the excess was transferred to employee welfare expenses. This not only harmed the interests of the company's employees, but also violated the basic principles of accounting treatment. Moreover, Tiantai's finance department should also strengthen internal control over computerized accounting operations. The company does not have a strict internal control system. The system's operating authority setting is just a formality. Operation management is not strict, and passwords are not changed regularly. , the necessary computer operation records were not kept. In addition, Tiantai is a relatively conservative company with relatively little external investment. Considering the long-term development of the company, the company should make appropriate and reasonable long-term and short-term investments.

In addition, the internship also made me understand that as a financial personnel who first works in a company, in addition to having excellent professional skills, he should also be familiar with the company's staffing, system, work process, and A general understanding of the basic situation such as departmental relationships will be of great help in doing various financial work such as payment and settlement in the future and coordinating the relationship between various departments. Moreover, when doing accounting work, you not only have to coordinate with other departments and personnel within the enterprise, but also deal with banks, taxation and other departments. To handle all aspects of relationships, you must have good interpersonal communication and work skills. The cultivation of these abilities is very important for Future career development has very important practical significance. At the same time, we must cultivate some of the most basic good qualities in our daily study and life, such as integrity, integrity, independent thinking, diligence and thrift, positivity, etc.

In short, through this summer internship, I have a systematic and intuitive understanding of the professional knowledge I have learned in the past three years. It also allows me to see my shortcomings and always remind myself not to ignore basic work. You must accumulate extensive and rich professional experience in your daily work and study. You must not only be familiar with the specific handling methods of accounting business, but also know the company's work processes and business operations. You must pay attention to basic details and have comparative knowledge. Have a high, relatively broad and keen financial vision, have a macro understanding of business management from the perspective of the enterprise, have a rational plan for your career ideals, and work hard to achieve your goals.

Summary of Accounting Internship Experience 2

During this winter vacation, I worked as an intern accountant in a machinery factory. The internship of nearly a month not only allowed me to master manual accounting, but also learned accounting knowledge that I could not learn in school, and also understood the hardship of work.

My mother was surprised and happy when she heard that I was going to be an intern as an accountant in a machinery factory. My mother is a professional accountant with decades of work experience. She wanted me to inherit her accounting career and pass on all her decades of valuable experience to me. But I, who have never been interested in accounting, didn’t accept it. Of course, I was surprised and happy when I saw that I offered to do accounting internship today. So he couldn't wait to give me an accounting class. When my mother talked about something she was confused about, she simply dug out the accounting books from back then from the bookcases several floors high, and then told me in detail. Probably because I inherited my mother's accounting talent and her true inheritance, I seemed to learn quickly.

Not long after the internship, it was time to settle the monthly accounts at the machinery factory. Faced with a month's worth of unit invoices, I have to do the same thing as a professional accountant, which is to complete the accounts manually within a week.

Manual accounting includes many processes: reviewing invoices, filling in vouchers, making summary tables, accounting, reconciliation, and filling in reports. In order to make these accounts well, I unfolded them one by one according to the method taught by my mother.

First review the invoice. It turns out that the invoice is also called the original voucher.

There are three steps to review the invoice: first, check whether the format of the voucher used complies with the regulations, whether the elements of the voucher are complete, and whether it has the signature and seal of the handling unit; secondly, check whether the economic business on the voucher is true and legal, and whether the numerical calculation is correct and Complete and whether uppercase and lowercase letters are consistent; finally check whether the numbers and text on the voucher have been altered, defaced or made non-compliant corrections. If it is found through review that the vouchers do not meet these requirements, then these vouchers should be returned by the accounting department to the unit and individual who originally prepared the vouchers, and the procedures must be reissued.

Then fill in the accounting voucher. Accounting vouchers are the direct basis for registering accounts. I first classify the original vouchers according to economic content (such as "sales revenue", "administrative expenses", etc.), and then count each category once and write it into the accounting voucher table. The requirements for filling in are very strict, requiring uniform format, complete content, correct use of subjects, concise summary, clear filling, and correct amount. If you make a mistake, rewrite it. After completing the voucher, the consumption status of this month is clear at a glance.

The next step is to compile the account summary table based on the accounting vouchers. In order to facilitate the summary in manual accounting, the method of making a T-ledger is generally adopted. List the amounts of accounts with the same detailed accounts in a "t"-shaped table, with the debit balance on the left and the credit balance on the right, and then total the data on the left and right of each T-shape. Different T-accounts are summarized separately to form a summary table. The summary table is clearer than the accounting voucher and expresses the financial expenditure and income of the month in detail.

Then do accounting and reconciliation. Reconciliation requires checking the ledger data to check whether the accounting is correct. It mainly completes account reconciliation by checking the general ledger and detailed ledger, general ledger and auxiliary ledger data. The trial balance sheet is to test the balance of the closing balances of all accounts in the account book according to the accounting balance formula debit balance = credit balance to see if it is established. To ensure that the accounts are consistent, reconciliation should be done frequently, at least once a month.

Finally fill out the report. It's very simple, just fill in the data on the various tables into the report accordingly, without any calculation.

After completing the accounts, electronic declarations and statements must be submitted. Electronic declaration is to apply for and report the tax payable on accounting income to the tax bureau online through the electronic declaration software. The electronic declaration software will automatically transfer the tax payable from the bank to the account designated by the tax bureau. I also need to copy the same number of copies of the completed report and submit it to each relevant unit (such as the competent department, tax bureau, finance bureau, etc.) for archiving.

I have never been able to change my bad habit of carelessness, and I really suffered a lot when I started this job. Each account page needs to be settled once, and once every month. The most troublesome part of the settlement is the fees and taxes during the settlement period. It’s hard to press the calculator, and mistakes will be made if you’re not careful. You have to double-check it two or three times. Just fine. Once I mastered the calculation formulas, I thought that trivial matters like pressing a calculator would be a piece of cake. However, I ended up miscalculating a lot of data because of my carelessness. Fortunately, the data this time was not much, and the time was relatively ample, so I was able to complete the task smoothly.

Summary of Accounting Internship Experience 3

During the internship period, you will mainly complete the following internship tasks according to the requirements and arrangements of the company:

1. Understand the organizational structure and personnel of the accounting firm Responsibilities, basic business;

2. Be familiar with the operating procedures and industry standards of various accounting businesses of the firm, and assist accountants in completing various businesses;

3. Cooperate with staff to complete various tasks daily office work.

Through this internship at an accounting firm, I learned a lot before graduation, many things that are not in the textbooks but that I must have after working. Understand the main scope of responsibilities and organizational structure of the firm's work, learn some necessary office affairs, understand the recent accounting policies and regulations, and gradually become familiar with the processes and key steps of the audit business.

Realize the importance of external auditing responsibilities as an accounting firm. Whether it is social development or corporate survival, a sound financial system is crucial, and as an accounting firm, we shoulder the responsibility of external auditing. heavy responsibility.

As a firm employee, you must have good personal qualities, as well as good business capabilities and physical fitness, so that you can well adapt to and be competent for this important job.

At the same time, as an intern in a firm, I saw a lot of account books during the audit process, and also experienced the work of an accountant in an enterprise or unit. Accounting actually pays more attention to its practicality and practicality. Every business transaction must be registered based on its original vouchers, accounting vouchers, subsidiary accounts, journals, three-column accounts, multi-column accounts, general ledgers and other accounts that may be connected. Every accounting account has its own evidence and is registered one by one in chronological order, which is very logical.

Finance and auditing are inherently tedious tasks. Faced with so many boring accounts and figures, we often feel bored and bored, leading to errors and omissions. The more mistakes we make, the more annoying and boring we become. , you must adjust your mentality. As long as you do it with your heart, you will get the best of both worlds. The more you do it, the more fun you will have and the more energetic you will be.

Summary of Accounting Internship Experience 4

Today is the first day I started working as a cashier, and I feel really strange. I remember that when I was still at home, Chairman Qin asked Mr. Li to send me a message to go to the hotel to work as a cashier. Because my mother was ill, I didn’t show up to work. I thought she should find someone else, but I didn’t expect how many times I did it. The day has passed, and now I am still assigned to work as a cashier. I really can’t shirk it. I majored in Chinese and didn't learn any accounting knowledge. I didn't know how to do even a simple accounting. I had heard about some things before I went to the hotel, so I was even more afraid of making mistakes, afraid of being embarrassed by the hotel manager, and even more afraid of delaying my handover and delaying my time to get off work. I'm really not used to it. I used to get up at 7:30, but now I really have to arrive at the company at 7:30, because I have to hand over my shift at 8 o'clock. As a cashier, I have to sort out the income and expenditure situation. If something goes wrong, I'm afraid I'll be arrested. Call him "bloody". At ten o'clock, Mr. Zhou called me and asked me why I had arrived at the hotel, didn't I say I was coming to work as a cashier? In fact, I was almost at the hotel at that time, and there was still a bus stop away. All because I went to listen to it in the morning. I was late only after receiving a lecture from the chairman. I haven’t been to the hotel for nearly a month. Why does it feel so strange when I come in this time? I walked into the office I had been in before, sat down silently, and waited for the leader to lecture me. After a while, Mr. Zhou’s wife came and said she wanted to hand over the finances to me. She might be managing cash during the Chinese New Year and working as a cashier in the hotel. She handed over the cash, statements, cash diary, bank card, bank fund diary, etc. to me one by one. Finally, she said she would write a receipt with everything clearly written on it to avoid any unpleasant things happening in the future. I think Mr. Zhou is very considerate. No wonder he says "younger ones are hotter than old ones". It really makes sense!

Summary of Accounting Internship Experience 5

1. Introduction

Accounting is a very practical subject. After three years of high school and the first half of college professional study, on the premise of mastering certain basic accounting knowledge, in order to further consolidate theoretical knowledge, Combining theory and practice organically, in accordance with the school's plan requirements, I conducted a one-week internship at Changzhou Caifu Agricultural Machinery Vehicle Parts Co., Ltd. from July 24 to July 30, 20_. Internship is an important part of the teaching process and the main method of practical teaching. In this short week, through my personal practice and hard study, and with the guidance and help of my seniors, I have a certain understanding of the company's general profile and financial organization, and a preliminary understanding of the company's financial management and internal systems. During the internship in the Finance Department, I learned a lot of valuable experience and knowledge while talking with other accountants. Through this practice, I gained an understanding of accounting practices and laid a good foundation for my smooth future work.

2. The significance and purpose of the internship

This internship provided a rare opportunity for me to go deep into society and experience life, allowing me to feel life and understand the actual social activities. Various abilities that should be possessed to survive in society. Taking advantage of this rare opportunity, I worked hard, strictly demanded myself, humbly asked the financial staff for advice, carefully studied accounting theory, learned accounting laws, regulations and other knowledge, used my spare time to carefully study some relevant knowledge beyond the textbook content, and mastered some Basic accounting skills, thus realizing what I should learn more in the future, which intensifies the sense of urgency, lays the foundation for truly stepping into society, displaying our talents and getting into the workplace, and also accumulates experience for my future work and life. More rich knowledge and valuable experience.

3. Internship Process and Content

When I first went to Caifunong Machinery Vehicle Parts Co., Ltd., I was full of excitement, excitement, expectation, and joy. I believe that as long as I study hard, grasp it well, and do everything well, the internship will definitely achieve results. But then many things seem simple, but in fact it is not easy to do them well. Through practice, I have deep feelings. Although the one-week internship period was short, I learned a lot. Not only did I have a good off-campus internship, I also learned how to get along with others at work, know what to do, how to do it, and complete work tasks according to prescribed procedures. At the same time, I also gained practical experience and understanding of the accounting profession, which laid the foundation for my better development in the future. For an enterprise, if it has control, it will be strong; if it loses control, it will be weak; if it has no control, it will be chaotic. Enterprise management is like a lake of clear water, and management standards are like a thousand-mile long embankment. Only when the water diverts from the embankment can you get blessings. If the embankment itself is riddled with holes, the water will break out of the embankment and cause disaster. Failure in the military means self-defeat, and lack of discipline in an enterprise means self-disruption.

During the internship, I participated in the company's month-end financial accounting, carefully studied the legitimate and standard accounting procedures, and truly moved from the textbooks to reality, from abstract theory to colorful real life. , I have a detailed understanding of the entire process of financial accounting and each link of accounting, carefully observed the entire auditing and accounting process of some accountants, and mastered the application and scope of some accounting affairs. Follow the financial staff to verify accounting facts. I have a real understanding and familiarity with my country's public prosecution procedures and the role and functions of the courts. At the same time, I also cooperated with the company's financial personnel to make investigation records and journal records of the accounts, and did a good job in binding and archiving the account books. After a week of internship, I gained an objective and perceptual understanding of the knowledge I learned in school.