Hotel accounting practice log

Today is the first day of internship. To tell the truth, I have been playing drums all the way. A little nervous, a little excited. I don't know whether what I learn every day is useful in practice, nor what the actual accounting work is like. When I first arrived at work, I felt a little bored because I just met him. There are not many people in the accounting department. There is a finance minister, a cashier and a cashier. I am led by the old cashier, Sister Ju. Sister Li patiently explained to me the company's general situation, scale, institutional setup, staffing and so on. Although I am excited most of the time, I still know something about the company as a whole. As for the internal details, I can't figure it out. First day of internship, a little stiff. The person in charge arranged a seat for me, and I sat there and didn't know what to do. Later, the person in charge called me into the office and asked if I was familiar with the office. I told him how I felt, and he said I would have something to do in two days. Then tell me that the company has a group of its own, and let me register to join, so that we can talk about something.

65438+ 10 month 15

I rushed to the office early in the morning, mopping the floor, wiping the table and cleaning up first, hoping to leave a good impression on my colleagues and get their approval. After they went to work, they asked them if they needed help through the group in the company, and they all answered no, which made me a little embarrassed and immediately discouraged. Can I only sit here until the end of my internship? 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. In this way, I spent the whole morning in boring things, but I was embarrassed to watch anything else online. I can only pretend to read financial websites. I thought this afternoon would be like this. In the afternoon, the person in charge called me into the office. I was so excited. Unexpectedly, the person in charge just asked me to check my previous mail in the company mailbox. I rummaged through them one by one and searched them with a search engine, but I couldn't find them. I ran to the office and asked the person in charge. He said there must be. Let me look again. I looked through them one by one, but there was still nothing, and I was very angry. Later, I told the person in charge that he told me not to look for it. Alas, today's days have passed like this again.

No.65438+1October 16

I still have nothing to do this morning. Sister Ju, who took me, told me some practical ways to consider borrowing money, and then gave us a test. I also learned to use some office tools, such as fax machines and printers. Although I have seen some before, there are many types of printers and the principle is similar. I see that the printer in the office is a stylus printer. Because the company is small and the funds are not abundant, there is only one printer. The printer is very small, and it is placed on the table next to the computer. I just learned some office supplies today.

65438+ 10 month 17

Today, my main task is to turn over the company's previous accounts. Sister Ju took out all the books today. I know that filling in and auditing accounting vouchers can truly and correctly record economic business and clarify economic responsibilities. But there are too many vouchers, scattered information and lack of systematicness. Therefore, the setting of accounting books can make accounting and accounting supervision comprehensive, systematic and continuous. You can also set up accounting books, record and store accounting information, classify and summarize accounting information, check and correct accounting information, and compile and output accounting information. The setting and classification of account books is the basis of compiling accounting statements, and it is the intermediate link between accounting vouchers and accounting statements, which is of great significance in accounting. And I am mainly responsible for the bank and cash books.

No.65438+1October 19

In the process of looking through the accounting books, I found that if there were writing mistakes in the accounting books, I would draw a red pen on the wrong numbers or words, fill in the correct words or numbers above the red line, and I would also find a seal at the corrected place. I know this is to clarify the responsibility. This is a method of correcting errors. I also learned it in the textbook, and I can't remember it clearly. I didn't know there was only one way to correct mistakes until I went home from work and read a book. Instead, there are three kinds, namely, the above-mentioned crossed correction method, the scarlet letter correction method used to correct the mistakes on the vouchers, and the supplementary registration method specially used when there are problems in the amount registration on the vouchers. These three error correction methods depend on the specific situation.

65438+1October 20th

How time flies! Today is the fifth day. 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 cashier. Now it is discovered that accounting is actually more about its practical operation and practicality. Without operation and practice, everything else is zero! Cashiers master the company's financial laws mainly on the basis of certain accounting principles.

No.65438+1October 2 1

Today, the staff of the company came to the finance office to collect the documents, which brought me into contact with the corresponding documents that I was familiar with before, and I also learned that there are many kinds of documents such as receipts and IOUs that I have seen before, such as outbound orders, inbound orders and sales documents. And each file has a corresponding number, and all the numbers are connected. When employees receive documents, they will fill in all the dates, document numbers and recipients in the detailed records, and affix the official seal of the company on the documents to show that the documents are issued by the company.

65438+1October 22

In the afternoon, the person in charge asked Ju Jie to show me the previous receipts and payment vouchers, review the accounting subjects, and ask her about the detailed subjects she didn't understand. According to the cost, she found four pages of relevant material expense subsidiary ledger, and then added it up, and began to look at the voucher of a previous complete accounting period-a one-month transfer voucher to understand what the general accounting subjects were. The finance department is making statements these days, so I have to look at it myself and recall the basic knowledge of accounting.

65438+1October 23

The company pays wages at the end of the month, so today it will print out last month's salary table, and the cashier will input all the salary details into the online salary, save them and upload them for the finance minister to review. After the approval, you can enter the card number of the company employee. Sister Ju just asked me to watch him operate there, explaining to me from time to time that the company's salary is uploaded by department and recording the total amount of each department, so as to find and solve problems. After the transfer, I will pay attention to all the things that need attention.

65438+1October 24

In a few days, the main thing is to issue invoices. Click to enter the water system. The name of the company is the buyer. After selecting the corresponding buyer, the system will automatically generate detailed information. Click on the right side of the first box below, and three points will appear. Click to enter the selected material and fill in the corresponding number to add other materials and print them out. The first copy is given to the buyer, the second copy is kept for bookkeeping, and the third copy is kept in the cashier's hand. The documents must be put away when printing, because this is value-added tax, so it should be deducted at the end of the month when filing taxes.

65438+1October 25th

Collecting petty cash, the cashier is naturally dealing with money, and it is inevitable to go to the bank.

Today, the cashier asked me to go to the bank to get the reserve fund. Every company will have a designated bank. After arriving at the designated bank, I went to the VIP counter to handle the corresponding business company to withdraw more than 50 thousand cash. I need to bring a letter of introduction from the company. After withdrawing cash, I can take back the company's recent statement and the corresponding remittance bill, paste it back to the company for reconciliation with the bank passbook, and then hand it over to the accountant for reconciliation.

65438+1October 26

Today's task is mainly: 1. Cash receipts and payments.

For cash receipts and payments, it is necessary to count the amount face to face and pay attention to the authenticity of the face value. If counterfeit money is confiscated, the responsible person shall be responsible.

Once the cash is paid, a "cash payment stamp" shall be affixed to the original voucher. The responsible person shall be responsible for overpaying or underpaying the amount.

Send the daily cash to the bank.

Second, don't "sit on the branch".

Make a daily cash inventory every day to ensure that the accounts are consistent with the facts. Make cash statements to prevent cash gains and losses.

Generally, the payment business of large denomination cash is not handled, and the transfer or remittance procedures are used for large payment. Special circumstances require approval. No matter how much money employees borrow from abroad, they must be signed and approved by the general manager and borrowed by IOUs. If the loan is not approved and there is a dispute, the responsible person shall bear the responsibility.

65438+1October 27

How to fill in transfer checks and cash checks:

Cash check: the date of issue should be in capital, 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 20, 30 (for example, 1 month and1month),/kloc-0. If the payee is an individual, fill in his name (such as Zhang San); Then fill in the payment amount, fill in the purpose, and stamp the bank seal at the drawer. Fill in the payee's name, date, ID card name, issuing authority and ID card number at the signature of the payee on the back.

Transfer check: year, month and day should be filled in capital letters.

The payee should write down the name of the company to whom you gave the money. Note that a word can't be wrong, otherwise it will be invalid.

Then fill in the check amount, just in case, and write it in capital letters. There should be a cash symbol at the beginning of lowercase letters.

Yes, you can fill it out.

Seal the reserved seal of your bank, and seal it clearly.

The above is the way to fill in the check. When filling in, use a black charcoal pen, not an oily pen, and don't alter any words. Only in this way can the check be valid!

65438+1October 28

Today, a salesman of the company came back for reimbursement. The following are some points to pay attention to when reimbursing:

1, according to the reimbursement content, the reimbursement personnel ask the finance department for the travel expense reimbursement form or the original voucher reimbursement slip. Fill in the travel expense reimbursement form for travel expenses, and fill in the original voucher reimbursement sticker for other expenses except travel expenses.

2. Reimbursement personnel should fill in the travel expense reimbursement form and the original voucher reimbursement slip according to the actual content, and remember them.

Stick the invoice on the surface.

3. After signing, submit it to the department manager for approval and sign an opinion.

4. After being signed by the department manager, it shall be reviewed and signed by the financial personnel.

5. After the financial personnel review and sign, they shall be signed by the general manager.

6. After the signature of the general manager, go to the finance department for reimbursement and receive reimbursement.

65438+1October 29

Today, Sister Ju took me to the tax bureau to certify invoices and sum up my experience:

1, after 25th of each month, you must scan the special invoice (green copy) in your branch for authentication. Remember to bring a USB flash drive and ask the tax bureau to copy the certification results for you. During the third month of tax payment, you must go to your branch to get the comparative tax return. (For example, the invoices scanned in September should be returned to the tax bureau within1October1-15. In this way, the income scanned in September can be deducted from the tax return of 10. )

2. Each special invoice is valid for three months, that is, after three months, the input cannot be deducted.

3. Certified tax relief will be accumulated all the time. There is "expected tax deduction" in the statement, which proves that the input tax that has not been deducted can be accumulated.

65438+1October 30

This morning, I received the payment notice from the telecommunications bureau, so after I wrote the transfer check and stamped it, Sister Ju and I went to the telecommunications bureau by car. When you arrive at the front desk, give the check and payment notice to the counter for payment, and take all the documents to the finance room to print the special VAT invoice. Now we know that the original electricity fee can also be deducted, and the tax rate of value-added tax paid by the power sector is correspondingly low. We hand over the paid VAT invoices, payment notices and check stubs to the accountant for accounting treatment, and record the money.

No.65438+1October 3 1

When online tax returns are normal, accountants should do this work. Because I just entered the company and have little experience, I will not be called to file tax returns for the time being. However, while cashiers and accountants are making statements, I have been reading books and watching their practices, and I have only learned some superficial things, so I won't say much here. During the internship, I mainly studied writing business, and there are some fragmentary businesses, so I won't record them one by one. This internship really benefited me a lot.

The work requirements of internship accounting mainly include:

1, familiar with the provisions of national accounting regulations and enterprise financial system on various expenses, within the budget, according to the standard expenditure, adhere to the principle, and strictly control the expense reimbursement.

2. Assist the accounting supervisor to implement and improve the cost accounting method and help improve the business process.

3. Participate in the design of cost control management system and cost target planning.

4. Assist in inventory management and related fixed assets management.

5. Assist in the preparation of annual cost budget, and implement feedback and analysis.

6. Assist in the preparation, filing and preservation of accounting documents.

7. Maintain good tax relations, be familiar with tax laws, and be responsible for tax copying and invoice purchase and management.

8. Be responsible for external liaison with banks, taxation and other departments.

9. Proficient in making accounts and issuing reports, and responsible for regularly compiling and reporting relevant cost and statistical reports.

10, other financial work assigned by the department head.

100 people, 100 jobs. Every year, 65,438+00% people have to get a raise, but the total salary is unchanged compared with last year.

If you are the director of human resources department, it is a false proposition and impossible to achieve a salary increase of 10% every year, but the total salary is unchanged compared with last year, and other personnel cannot reduce their salary.

If it takes three to five years, you can get employment in the first year 100, and the salary can be lower than that of regular employees 10-20%.

In the second or third year, you can hire 20 labor dispatchers 100, and the salary can be lower than that of regular employees 10-20%.