How to write an accounting internship diary?

How to write an accounting internship diary? From what aspects, let's take a look at Bian Xiao's sharing today.

The accounting practice diary is mainly composed of three parts. First describe what you want to record in today's internship (including the object, time and place), and then describe in detail the impressive things you want to record in the internship (including but not limited to useless things, people and things, etc.). ). Finally, summarize today's new gains or new insights.

Diary of Accounting Practice (1)

Monday, February 28th

Today is the last day of February and the first day of internship in our company. For this internship. I have been very nervous and looking forward to it since my holiday.

I came to the company as an intern earlier, and my second internship was in charge of the company's finance department. A senior accountant named Zhang is warm and easy-going. About 50 years old. Later, I called him Uncle Wang. He gave me a brief introduction to the company's history and rules and regulations. I was a little shy on the first day of my internship. Uncle Wang arranged a seat for me. According to the fact that I just left school and am a novice, he mainly let me know about the use of finance and the process of accounting treatment. There are not many people in the company's finance department, including a financial manager, an accountant and a cashier. I feel that today's task is to get familiar with the company environment, and the first day has passed so easily.

Tuesday, March 1 Sunday

Today is the second day of internship, maybe I just went there. Both of them didn't do anything very important, just helped Uncle Wang paste the original vouchers such as bills and sort out some original vouchers.

This is different from the method and situation of posting coupons when practicing in school. During my internship at school, I always put the original voucher directly on the back of my accounting voucher; Here, the original vouchers are put together by date and pasted on the summary table of the original vouchers in sequence with a glue stick. Uncle Wang also told me how to paste these original documents neatly and beautifully, and the whole paper of the summary table was evenly covered.

Let me feel that the knowledge in books is just one of them, and what I need in reality will change with the actual situation.

Wednesday, March 2nd.

On the third day of internship, Uncle Wang showed me some receipts and payment vouchers, and asked me to try to fill them out. None of this is too difficult. I learned it at school. I just need to master the accounting entries of each business skillfully. But sometimes I really can't remember some business accounting entries. Under the careful instruction of Uncle Wang, he gave me a good basic accounting lesson. Under the careful and patient guidance of Uncle Wang, I quickly adapted to the working environment here and slowly entered the working state. I think I am lucky to be able to work and practice in a good environment.

Thursday, March 3 rd

This is the fourth day of internship. These days are simple things, mainly watching and observing. Today, Uncle Wang told me that he would teach me to use computerization this week, that is, to keep accounts on the computer. Although the company's business scale is not large, it must keep pace with the times, and accounting treatment is carried out through the network. He first opened the company's website dedicated to accounting, and asked me to enter some company-related documents on the computer first. I haven't been exposed to computerization for a long time, and I feel unfamiliar, so I asked Uncle Wang for advice. Make it clear to me every time. If you look at it slowly, you will feel less confused.

Diary of Accounting Practice (2)

Today is the first day of internship, so I came to _ _ company in advance. When I first arrived at the company, I felt that my colleagues were easy-going and easy to get along with, and the society was not as sinister as others said, so I was full of confidence in it. The receptionist patiently explained the company's general situation, scale, organization setting, staffing and so on, which gave me an overall understanding of the company. As for the internal details, we need to know more. Have a general understanding of the company first, and then have an understanding of your job. You should be clear about the purpose of setting up a position in the company and what kind of expected effect you want to achieve in order to ensure the normal operation of the company.

Today is the second day of internship, so I came to the company early to clean the office. There is only one full-time accountant in the company's finance department, a young female accountant surnamed Li, who has only been working for a few years and we soon got acquainted. I followed her as an intern. Although I am no stranger to the company's situation, she still spent the precious morning responsibly and told me in detail the company's development process, business scope, division of labor and so on, which gave me a deeper understanding of the company.

Today is the third day of internship, and the internship is not as difficult as I thought. Maybe I just went there. I haven't done anything very important these days, just helping Li Jie to post bills and other original vouchers and sort out the original vouchers. This is different from the method and situation of posting coupons when practicing in school. During my internship at school, I always put the original voucher directly on the back of my accounting voucher; Here, the original vouchers are put together by date and pasted on the summary table of the original vouchers in sequence with a glue stick. Sister Li also told me how these original vouchers were pasted neatly and beautifully, and the whole paper of the summary table was evenly covered. Before my internship, I always thought that the actual operation of accounting would be exactly the same as what was taught in school and what we saw. In fact, the knowledge in books is only one of them, and what is needed in reality will change with the actual situation.

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 carry out accounting and accounting supervision comprehensively, systematically and continuously. You can also set up accounting books to 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.

Today is Friday. Through this week's internship, I have a certain understanding of the internship unit and internship tasks, at the same time, I have a more intimate and intuitive contact with my major, and I have also brought some interpersonal skills and good work and study methods accumulated in the university to the internship, and I have a good job. This week is the familiar transition week. During this week, under the leadership of Sister Li, I got familiar with some basic information of the company, and learned about its development history, business scope, division of labor and so on. This week's study gave me a preliminary exposure to the basic knowledge of accounting and increased my experience. I hope I can learn more next. This will lay a solid foundation for my primary accounting practice next week.

Internship Diary (3)

Today, I am still assigned to other places. Because I need to attend the training of the Liquor Industry Association tonight, I am wearing a formal suit and feel very formal. There are fewer people wearing this dress in the company, so I'm a little nervous.

The first job in the morning is to make a cash inventory of the enterprise, verify the company's balance last year and cash receipts and payments this year, and review and practice the formula of daily balance of statements+income-expenditure = daily balance of cash inventory. The first time I went to the financial manager, I was afraid that I would be in a hurry because I was inexperienced, but at first the cashier's smiling face made me relaxed a lot, so everyone was free to work, and I succeeded in counting the money the first time.

There are different generations of work in the company. As I said yesterday, our name is "Little X". After two days, we finally got into the play. Don't be too restrained, but I think this is based on the different cultures of each company, and we should respect the different situations of each company.

In the office, I think one thing needs to be improved is the speed of eating. Because he is often busy with business, he doesn't even have time to eat, so my brother says there are three kinds of time in the office: eating time, sleeping time and exercise time. So I must make myself eat faster, just like it took me about 5 minutes to eat and put things away at noon today, which should be the fastest record since I ate. It reflects the work pressure from one aspect, especially on the report day, and often stays up until three or four o'clock.

Regarding certificates, Xiao Lu said that certified public accountants and tax agents are really important. They are necessary for people in this field. They are not only certificates, but also a process of improving their abilities. Especially working in the institute will give you a deeper understanding, and the overall level is different.

These days, I always think of the center, my comrades-in-arms and my teachers. Maybe it's a transitional stage again. Today, I suddenly remembered a sentence from teacher Huang. Only by serving others well can others serve you. I think one of them is that you have to pay before you get something, and at the same time you can understand the mentality of the server and the mentality of the served. It is most important to learn to put yourself in others' shoes. I really miss my days in the center, especially every time I enter Mr. Huang's company, I can give you great inspiration and feel very elegant.

Go to a cocktail party in the evening and go to KFC for dinner. It's the first time I saw someone take garbage and plates to the trash can and throw them away. Let me have a nameless feeling and feel that this person is very quality. It turns out that this man is also training cocktail parties with us. In the process of contact, I feel that people are very connotative and cultured. Maybe they majored in hotel management and social interaction, but that kind of charm is very attractive.

I also need to study hard, improve my literacy and quality, enhance my charm and enhance my connotation!

Diary of Accounting Practice (4)

Today I learned some methods, such as cost calculation.

1, cost collection and allocation

2. Calculation methods of various expenses (variety method, batch method and step-by-step method)

3. Prepare cost report and make cost analysis.

First, the collection and distribution of production costs is the highlight of this internship and the central link. The process of cost collection and distribution is actually the process of cost calculation. In this internship, we practiced seven sections according to the basic procedure of cost accounting, including material cost, employee salary, other expenses, auxiliary production cost, manufacturing cost, waste loss, finished products and products in process.

1. In terms of material cost, raw materials and main materials used to produce products are usually collected separately according to products, and can be directly included in the "direct cost" items of various product costs according to the requisition certificate. But sometimes a batch of materials is used by several products, which should be distributed according to a certain distribution method and included in the cost of each product.

2. In terms of labor costs, the distribution of wages and benefits should draw a clear line between wages and benefits included in product costs and period expenses and those not included in costs and period expenses, and be classified according to cost items. Production workers are included in production costs, workshop managers are included in manufacturing costs, and factory management departments are included in management expenses. If a variety of products are produced, they should be distributed according to certain methods and included in each cost item respectively.

3. The auxiliary production expenses are the expenses incurred for the basic production service of the enterprise, and will eventually be allocated to the beneficiary units of this internship.

Diary of Accounting Practice (5)

Monday, June 30th

This day is the first day of my company's internship and the last day of June. For this internship. From the holiday just now to this moment, I am both looking forward to and nervous.

Early in the morning, I came to my internship company. The second person in charge of my internship is Zhang accountant, a senior in the company's finance department. He is warm and kind. He is about 50 years old. Later, I called him Uncle Chen. He gave me a brief introduction to the company's history and rules and regulations. I was a little shy on the first day of my internship. Chen Shu arranged a seat for me. According to the fact that I just left campus and am a novice, he mainly let me know about the use of finance and the process of accounting treatment. There are not many people in the company's finance department, including a financial manager, an accountant and a cashier. I feel that the task of this day is to get familiar with the company environment, and the first day has passed so simply.

July 2nd 1

This day is the second day of internship. On this day, the supervisor gave me some original vouchers and asked me to prepare accounting vouchers after reviewing the original vouchers. After carefully examining the original voucher according to the essential elements of the original voucher, I first entered a concise and clear summary according to this business, selected an account according to the accounting entries, and entered the amount in the debit and credit of the corresponding account. Finally, after checking the accuracy of each element, I nailed the accounting voucher and the corresponding original voucher together. It was slow at first, and the supervisor found some wrong vouchers when he examined the vouchers. But after practice, I have improved a lot in speed and accuracy, and have a deeper and more comprehensive understanding of various accounting subjects, which has played a great role in the combination of book knowledge and practice.

On this day, in addition to doing all the work arranged by the supervisor, we should also learn from the cashier. When people mention tellers, they think they are running a bank. In fact, running a bank is only one of the important tasks of a cashier. I learned from chatting with the cashier that it is not easy to run a bank. In addition to being familiar with how to deal with banks in every business, there is also a spirit of hardship. Think about this cold winter, who doesn't want to stay comfortably in the office, but it's not easy for the cashier to go to the bank every one or two days.

Moreover, the cashier's business is complicated, so you need to be very careful to keep cash, checks and receipts. For me who is careless, learning is also very necessary. Cashier, a seemingly simple job, can't be competent if you are not careful. The cashier's job is not difficult, but some steps must be followed. Sometimes the cashier omits several steps to save trouble, which is also very common at work. See if it will affect the sharing of responsibilities and the smooth handling of business. If not, then improve efficiency. If so, it needs to be done step by step.

On this day, I reviewed how to write checks, invalid receipts and wrong checks. If you don't pay much attention to some details before going to school, you will make mistakes in actual operation. When writing checks and receipts, I should be careful, patient and not impetuous. Accounting is actually a very tedious job, depending on how we treat it. I like calculation, I like numbers, and I like sorting out a bunch of seemingly messy things. I believe my performance will get better and better after graduation.

That's what Bian Xiao shared today. I hope I can help you!