Kneel for a diary of accounting practice

With the improvement of the accounting system, the society's attention and requirements for accountants are becoming more and more strict. As accounting professionals in the future society, we should strictly demand our own quality and cultivate strong accounting professional ability to meet the requirements of society and enhance social competitiveness. Therefore, at the beginning of this semester, we were very happy to participate in the accounting practice provided by the school.

As we have studied accounting for almost three years, we can say that we are familiar with accounting. We have mastered all the basic professional knowledge, basic theories, basic methods and structural system of 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.

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.

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!

I benefited a lot from this accounting internship. Just one month's internship will benefit me for life.

Exercises and reports

Internship is an experience that every college graduate must have, which allows us to understand the society and consolidate our knowledge in practice. Internship is also a test of every college graduate's professional knowledge. It makes us learn a lot of knowledge that we can't learn in class, which not only broadens our horizons, but also increases our knowledge, which lays a solid foundation for us to further move towards society in the future and is also the first step for us to work.

First, the purpose of the internship (importance)

Accounting is an accounting method to measure, record, calculate, analyze, check, predict, participate in decision-making and supervise the economic business of accounting units for the purpose of improving economic benefits, and it is also an important part of economic management activities. As a highly applied discipline and an important economic management work, accounting is an important means to strengthen economic management and improve economic benefits. Economic management is inseparable from accounting. The more the economy develops, the more important the accounting work is.

In view of this, after four years of college study and life, I have studied accounting principles, intermediate financial accounting, advanced financial accounting, management accounting, cost accounting and accounting theory, so I can say that I am familiar with accounting and have basically mastered all professional basic knowledge, basic theories, basic methods and structural systems related to accounting. I feel that I have mastered some knowledge of accounting theory, and I can only talk here. Therefore, under the firm belief that "practice is the only criterion for testing truth", it is believed that only by applying the theory learned from books to actual accounting practice can we truly master this knowledge.

Second, the process of internship

Accounting is an experienced profession, and work experience is an advantage in job hunting. In order to accumulate more work experience, through the efforts of my school and friends, I got a very rare internship opportunity in Harbin Longhua Packaging Co., Ltd. During my internship, I tried to put the theoretical knowledge I learned in the accounting practice report school into practice, and tried to combine theory with practice. During the internship, I can abide by the work discipline, don't be late, don't leave early, and conscientiously complete the work assigned by the leaders, which is well received by the learning leaders and all the staff. At the same time, I found that my accounting practice report has many shortcomings.

During my internship, I participated in all cashier work in April, from reviewing original vouchers, preparing accounting vouchers, posting to preparing accounting statements. Seriously studied the proper and standardized accounting process of public institutions, and also carefully studied the company law, tax law and accounting law under the guidance of predecessors. Really walked from textbooks to reality, from abstract theory to colorful real life, carefully understood the whole process of accounting work in public institutions, carefully studied the accounting treatment of various school economic businesses, and mastered the use of three financial software. During my internship, I took advantage of this rare opportunity to work hard. Be strict with yourself, consult the accounting practice reports of financial personnel with an open mind, study accounting theory, learn accounting laws and regulations, use spare time to 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. Such as matters related to tax registration. Application of general taxpayer. And how to use enterprises to save taxes legally. Wait a minute. . . . . .

In this process of learning and contact. I find that accounting is a very practical and theoretical subject. 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 this month, asked my leading colleagues if there was anything they didn't understand, and gave me some answers to these questions in the accounting internship report, which 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. In addition, it is also important to be enterprising.

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 important. How to deal with people in accounting practice report 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. Internship is really an experience, and only by personal experience can you know the taste.

What you learn in textbooks is the most basic knowledge. No matter how the actual situation changes, as long as you master the most basic knowledge, you can respond to changes with constancy. Nowadays, many students feel that what they learn in class is useless, and they are very depressed when they practice, but I think how can they cope with this rapidly changing society without book knowledge?

Third, the internship speech

After this internship, although the time is short. But what I learned was difficult for me to learn in four years of college. Just like how to get along with colleagues, I believe that interpersonal relationships will be encountered by many college students who have just stepped out of society.

A big problem, so during my internship, I deliberately observed the way seniors get along with colleagues and bosses. 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 build good relationships with colleagues in other departments, such as the marketing department, so that the work efficiency will be higher, and what people call "harmonious wealth generation" is not unreasonable in our daily work. Moreover, chatting with seniors at work can not only relax your nerves, but also learn a lot of things outside of work. Although we may not encounter many situations, it is also the purpose of this internship to get to know them.

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!

Although the internship is over, we will really go to work in more than two months. Thinking about our four-year college life, there are many ideas that I can remember. In this spring season, I will fly to the distance with the warm spring breeze and chase my dream.

After this internship, I learned a lot, both professionally and socially. Thank Longhua packaging co., ltd for providing this internship opportunity.