Financial Accounting Internship Report
Internship is a necessary experience for every college graduate, which allows us to learn about the community and consolidate knowledge in practice; internships are a test of the professional knowledge of every college graduate, it allows us to learn a lot of knowledge that can not be learned in the classroom, both to broaden the horizon and increase insights for us to further develop a solid foundation for society. Test, it allows us to learn a lot of knowledge in the classroom simply can not be learned, both broaden the horizons, but also increased insights, for us to go further into the community to lay a solid foundation, but also our first step towards the workplace.
I. Purpose of Internship (Importance)
Accounting is a means of accounting for the economic operations of the accounting unit from the number and quantity of two aspects of measurement, recording, calculation, analysis, checking, forecasting, participation in decision-making, supervision, aiming to improve the economic efficiency of a means of accounting, which itself is also an important part of economic management activities. Accounting as a highly applied discipline, an important economic management work, is to strengthen economic management, an important means of improving economic efficiency, economic management can not be separated from the accounting, the more the economic development of the accounting work becomes more important.
In this regard, in the three years of university life, through the "Intermediate Financial Accounting", "Financial Management", "Management Accounting", "Cost Accounting" and "Computerized Accounting Software Application" study, it can be said that accounting has been familiar with, all the professional basics of accounting, basic theories, basic methodology and structure of the system, I have basically mastered, but these Seems to be only on paper, if these highly theoretical things on the actual application, then I think I will be unable to start, I know nothing. Think I have mastered a certain amount of theoretical knowledge of accounting here can only become empty talk. So in the firm belief that "practice is the only criterion for testing the truth", that only the theoretical knowledge learned from books applied to the actual operation of accounting practices to really master this knowledge. Therefore, as an accounting student, in the summer of 2006, I was fortunate to participate in a nearly one-month professional internship.
Second, the internship unit
With a good vision, I came to Wenzhou City, Huaxin Auto Parts Co., Ltd. which specializes in the production of automotive clutch manufacturers, with ten years of experience in the production of clutches, the company passed the international ISO9002 quality system certification in 2000, with more than 800 kinds of existing products, is the largest Wenzhou clutch We are the largest clutch manufacturer in Wenzhou area, meanwhile in Shaoxing Shengzhou, we have more than 90 acres of new factory building, which will be put into use in November this year. The production scale of our company reaches: clutch disc [disc] 550,000pcs/year, cover [cover] 352,000pcs/year, of which 60% are exported to Europe, America, Middle East and Africa and Southeast Asia and other 20 countries and regions all the year round.
Three, the main process of internship
It is the second time to come here for internship, so the staff of the Finance Section know each other, naturally and smoothly into the internship work. The tension of the work is still a little tense.
(a) The first day of work, the heart is not sure, feel both fresh and nervous. The freshness is to be able to contact a lot of things that you can't see or learn in school, and the nervousness is to be criticized in case you don't do a good job.
The senior who took me to the internship is the accountant Wang, maybe the same hometown people's sake, Wang accountant is very kind to me. He first patiently introduced me to the company's basic business, accounting account set up and the specific accounting content of various types of accounts, and then explained to me as an accountant on the job to have some basic knowledge of the essentials of the difficult confusion I raised, he asked questions and answered them, especially some of the basic operation of the accountant, he has given careful guidance, to say the truth, I really appreciate his teaching of me. In my heart, I am really grateful to him for teaching me. I am really grateful to him for teaching me. I am really lucky to have met such a master when I was just in contact with the society. Although the internship is not as busy and tiring as the formal work, I really put myself into the work, so I feel that I have a very fulfilling life, and I feel that the harvest is not small. With his help, I quickly adapted to the working environment here and started to try to do things independently.
(2) the first day is considered to be familiar with the basic situation of the company, the next day, I came early to the unit in accordance with the time of work, the first office floor, tables and chairs cleaned, and then wipe the glass, the first job is completed, I am satisfied with the satisfaction of giving myself a smile.
Accountant Wang also came to the office on time, he said to me, today mainly let me browse the company's previous vouchers.
At the mention of vouchers, I thought, isn't this our strong point? In the past, we have done the accounting simulation internship in school, is not the voucher filling? I think this is very simple, so for the voucher is also a sweeping, always think with the memory plus the theory of the university for the district original vouchers can be mastered. It is this impatient attitude that made me ignore the cornerstone of the accounting cycle - accounting entries, so that later Wang let me try to make a single accountant, I am still at a loss. That's when I thought of Master Wang's good intentions. So I can only go home at night to make up for it, I moved out of the "basic accounting", read it carefully, and then the company's daily more often used accounting operations carefully read through. After all, accounting entries in the books can learn, but some bank statements, bills of exchange, invoices, etc. to rely on internships to really touch, so that there is a deeper impression. Don't think just recognize on the line, but also all the documents by month by day sub-categories, and each business documents organized, bound with pins, in order to be ready for bookkeeping, whoo-hoo! That's the kind of work an accountant has to do.
(c) What I did in the following days was to learn the company's business processes while trying to handle the business myself.
Anyone who has done an accounting simulation knows that after the vouchers are filled out, the bookkeeping process begins. Although the bookkeeping looks a bit like something an elementary school student would do, it is difficult to perform such a large amount of repetitive work without a certain amount of patience and care. Because a mistake is not just with a pen or eraser sassafras painted even if, unlike in school, wrong can also use a razor blade to scrape it off, in the company, each step of the accounting system are strict requirements. For example:
1. Written in the wrong number should be crossed out with a red pen, and then stamped with the responsible person's stamp, so that it can be invalidated. And we used to simulate practice in school, as long as the red pen to cross out, in writing the word "invalid" on the two words can be.
2. Written in the wrong summary of the column, you can use a blue pen to draw a horizontal line and write the correct summary next to it, usually we write always feel good to write the center of the point, but the summary can not be written, must be written on the left can not be a space, which is designed to prevent the summary column has been tampered with arbitrarily. In the school simulation internship, the summary of the column is not very important, that can be written without writing, I did not think that there is a hall of fame here! Real do not learn not to know ah!
3. There are strict requirements for the writing of figures, handwriting must be clear and crisp, fill in the grid, not upside down. And bookkeeping should be clear each detailed entries and the name of the general ledger, and can not write, otherwise the debit and credit sides of the general ledger can not be leveled out.
Such a cumbersome procedure so that I dare not have a little sloppy, this is not to do homework or exams on the wrong deduction only, this is about a business accounts, is a business later to develop the basis of the development plan.
All the accounts are well, the next on the accounts, each account page to be closed once a month to be closed once a month, the so-called month to be closed is the meaning of the so-called month to be closed is this meaning, closed the accounts of the most troublesome is the settlement of the period of costs and taxes, according to the computer are pressed to the hands of the sore, and if you do not pay attention to the error, to double-check two or three times to be able to do so. At first, I mastered the calculation formula, I thought that such a small thing as pressing the computer will not matter, but because of carelessness, but calculated a lot of wrong data, good thing that Accountant Wang taught me to write the data with a pencil, otherwise I really do not know to change the account book into what kind of. This is really a saying: don't try, don't know, once you try, you'll be surprised!
The whole process from billing to bookkeeping is basically a general understanding of the book, we must seriously combine the knowledge of the book to summarize the manual accounting in the end how it is a matter of fact. Wang accountant is very patient with me to explain each type of bank statement style and fill in the way and when to use this bill, there is a basic understanding of the study will be more comfortable.
In addition to doing my job as an accountant, I will also learn from the cashier when I have time. Others think of a banker as soon as they mention it. In fact, running the bank is only one of the important work of the cashier. When I chatted with the cashier, I learned that it is not easy to run the bank, in addition to knowing how to deal with the bank in every business, but also have the spirit of suffering. Think about the cold winter or summer, who do not want to stay in the office comfort, but the cashier will have to run to the bank every one or two days, it is not an easy thing. Not to mention the long distance, just the toss back and forth is enough to last a lifetime. In addition to running the bank cashier is also responsible for the daily cash bank, daily cash custody and expenditure, as well as writing checks and operating tax-controlled machine. Speaking of tax-controlled machine or in recent years to promote the results of computerized accounting, anything to computerized. Tax-controlled machine is to print out the invoice joint, the amount and tax amount separate two columns, is to be organized together in the original documents. In fact, its operation is not difficult, as long as a little bit of Office software operation is very easy to master it. But the principle of which to fully grasp is not so simple. So I will be in the spare time with the cashier to talk about the use of tax-control machine, learned the basic operation, and later on to the workplace will not be at a loss, because in the school textbooks did not mention this new machine, it seems that the internship is really important ah!
My humble learning was recognized by the company, and I had to end my internship because I had to return to school early. This was the end of my nearly month-long internship.
Four, internship thoughts, feelings
Internship is really a kind of experience, only personal experience to know the taste.
The knowledge learned in textbooks is the most basic knowledge, no matter how the reality changes, if you grasp the most basic, you can adapt to all changes. Nowadays, a lot of students feel that the knowledge learned in the classroom can not be used during the internship, and there is frustration, but I think, if there is no book knowledge as a foundation, how can we cope with this ever-changing society?
After this internship, although the time is very short. But what I learned is difficult to learn in my three years of college. Like how to get along with colleagues, I believe that interpersonal relations is now a lot of college students just stepped out of the community encountered a major problem, so in the internship I will be interested in observing how the seniors and coworkers and superiors to get along with their own as much as possible to ask for advice, not ashamed to ask. To make good interpersonal relations is not only limited to this department, but also with other departments such as the marketing department and other departments to get along with colleagues, so that the efficiency of the work will be higher, people say that "harmony breeds wealth" in our daily work is not unreasonable. And in the work often chat with seniors can not only relax the nerves, but also can learn a lot of things outside the work, although many situations we do not necessarily encounter, can be understood to do a good understanding of the purpose of the internship is also considered.
Accounting is supposed to be a tedious job. During the internship, I have felt that all day long to the boring accounts and figures and boredom, boredom, so as to register to register errors and omissions. The more wrong, the more annoyed, the more annoyed, the more wrong, which will only lead to "worse". On the contrary, as long as you do it by heart, on the contrary, it will be a good thing. The more you do, the more fun you feel, the more you do, the more energized. Liang Qichao said: all occupations have fun, as long as you are willing to do down, the fun will naturally occur. Therefore, do not do accounts: careless, sloppy, impatient. Do anything, need to have perseverance, care and perseverance, that will reach the other side of the success!
While the internship is over, after more than two months, we really have to embark on the workplace, think of their own four years of college life, there are many thoughts that make me recall, in this season of spring, accompanied by the warm spring winds fly together, fly to the faraway places, to chase my dreams!