Six general templates for accounting training reports

# Internship Report # Introduction Accounting training belongs to the main course of improving accounting professional ability, and it is a practical and operational course. Training is a further improvement and necessary supplement to the content of this course. Accounting practice is to shorten the distance between theory and practice and deepen the understanding of accounting theory. It is a teaching method to verify and master accounting methods. There is no universal template for the accounting training report compiled for everyone. I hope it will help everyone!

General template of accounting training report Part I

Starting from this semester, our accounting students will have a comprehensive training in primary accounting. I think the task of accounting is very heavy to complete the comprehensive training of junior accounting in just a few weeks. In the usual accounting study, from complete ignorance to gradual understanding, from learning basic accounting to intermediate financial accounting, from taking the accounting qualification certificate to preparing junior assistant accountants, I feel that learning accounting is very heavy. However, you don't know its taste until you have experienced it yourself. The comprehensive training of primary accounting has improved our quality in all aspects to a certain extent. First, the training content

First of all, we should clearly understand the important information of enterprises in the comprehensive training of primary accounting. The teacher asked everyone to write an article. I didn't know the general situation of the enterprise when I wrote the entry at the beginning, so I didn't know what the tax rate was when I wrote the income tax payable. After asking, I found that I didn't know the important information of the enterprise. Therefore, we need to know the general situation of internship enterprises, including enterprise types and business scope, internal organization and personnel distribution, and most importantly, production processes, as well as accounting policies and internal accounting methods of enterprises, which are the basis of our work, and our work should be carried out around these important information.

Secondly, we should clearly understand the basic procedures of accounting. What to do first, then what to do, and finally what to do. If you don't know the basic procedures of accounting, it is difficult to start, and you don't know how to start. Through this manual bookkeeping, I probably know the basic procedures of accounting bookkeeping. First, establish a set of account information, including general ledger, cash account book, deposit journal and various subsidiary ledgers, and fill in the opening balance. Second, fill in the original vouchers and transfer cash checks; Review the original vouchers and fill in the accounting vouchers; Prepare a summary of subjects; According to the subject summary table; Fill in the general ledger and various subsidiary ledgers, cash book and bank journals according to accounting vouchers; Finally, close the account and prepare the balance sheet, income statement, cash flow statement and other related materials. Finally, bind vouchers, various detailed accounts, and hand in related homework.

Finally, the division of accounting is strict and clear. Every post in accounting has strict requirements, each with its own division of labor, interdependence and mutual restriction, and no account is divided for managing money. This manual bookkeeping is carried out in groups, with three people as a group, financial accounting as a group, cost accounting as a group and cashier as a group. In this manual bookkeeping training, my job is cashier.

Second, lack of training.

While achieving practical results, I also found many shortcomings in the operation process: for example, I am not careful enough, often misreading figures or missing business, which leads to wrong accounting results and unnecessary troubles; Especially when making a deposit journal, every step is done carefully, and a slight mistake may lead to the wrong final result; Although every business entry will be proofread in the training process, I still have to make my own accounting entries in practical work. I still have some shortcomings in this respect, and I will strengthen my practice in the future. Continue to strengthen your professional knowledge, you must continue to study hard.

Third, practical experience.

Former classmates once said that people who study accounting are more likely to get old, so choosing accounting means taking a lifelong exam. Although accounting is heavy, I think studying accounting is more substantial. Only when I have experienced it can I know its taste. It can be said that through the accounting training class, I really understand what accounting is, and my views on accounting have changed in essence. Accounting is not only a profession, but also interprets the value of life through carefulness, patience and responsibility. Through practical training, our understanding of accounting has been further strengthened.

Fourth, the training summary

Our training this time is a comprehensive training, which overcomes the incomplete and unsystematic phenomenon of inadequate internship work. Deeply understand the basic principles and methods of accounting, comprehensively use all relevant courses such as basic accounting, financial accounting and cost accounting, understand the basic requirements of accounting internal control, and master the transformation process from theory to practice; Master the basic skills of accounting operation; The organic combination of theoretical knowledge and professional practice of accounting has broadened our horizons, enhanced our understanding of enterprise practice and operation, and laid a solid foundation for our graduation and employment.

General template of accounting training report Part II

Some time ago, the school organized a primary accounting practice training. Through this training, I sorted out what I learned and learned a lot. First, the purpose of training

This course mainly uses the basic theories and methods of financial accounting, and trains students' basic skills in combination with the economic business of enterprises, so as to cultivate students' ability to correctly analyze and solve general problems of financial accounting in enterprises. According to the characteristics of financial accounting knowledge, the practical materials provided by the training room are combined with the teaching content to carry out practical operation and practice step by step, so as to cultivate students' interest in learning and improve their basic skills and practical ability, so as to better meet the needs of daily financial accounting work in enterprises.

Second, the training overview

Through simulation training, students can fully understand the main contents and working procedures of financial accounting, strengthen students' understanding of financial accounting theory and the application of basic methods, strengthen the training of basic skills of financial accounting and the cultivation of professional habits, closely combine theoretical knowledge with practice, and show abstract and complex theories through concrete and tangible carriers, which can enhance students' interest and desire to continue studying professional courses, improve students' learning enthusiasm, and effectively reflect the school-running characteristics of higher vocational undergraduate students with strong practical ability.

Third, the training content

The figures in the column of "amount in the previous period" should be filled in according to the figures in the column of "amount in the current period" in the income statement of the previous year. The figures of each period in the column of "Current Amount" shall be filled out according to the amount analysis of relevant subjects except the items of "Basic Earnings per Share" and "Diluted Earnings per Share". Such as "non-operating income" items, according to the amount of "main business income and other business income" subjects; "Operating costs" should be filled in according to the analysis and calculation of the main business costs and other business costs.

Some items in the balance sheet cannot be calculated and filled according to the ending balance of the general ledger account or the ending balance of several general ledger accounts, but need to be calculated and filled according to the ending balance of the related subsidiary accounts to which the related accounts belong. For example, accounts receivable should be calculated and filled out according to the total final debit balance of each detailed account of accounts receivable and the final debit balance of related detailed accounts of advance receipts; Another example is "Accounts Payable", which should be calculated and compiled according to the final credit balance of related detailed accounts of "Accounts Payable" and "Prepaid Accounts".

Some items on the balance sheet cannot be filled in directly or calculated according to the ending balance of related general ledger accounts, nor can they be filled in according to the ending balance of related detailed accounts. They need to be filled in according to the balance analysis and calculation of general ledger account and subsidiary account. For example, for the "long-term loan" project, the long-term loan due within one year is deducted from the general ledger balance of the "long-term loan" account. Another example is "long-term debt investment" and "long-term deferred expenses", which should be calculated according to the ending balance of the subjects of "long-term debt investment" and "long-term deferred expenses" respectively, after deducting the amount of long-term debt investment due and amortized within one year.

Fourth, the training summary

Because of vague knowledge, various problems often appear in calculation and report compilation. In the calculation, the balance of some subjects is often underestimated or overestimated, and unnecessary ones are also counted; When filling out the report, I always misread the figures because of carelessness. In a word, there are many problems in this training process. But in the end, after asking the teacher and communicating with my classmates, I successfully finished the report. Therefore, when filling in the report, we should apply what we have learned, calculate correctly and be careful to avoid making mistakes. Integrate theory with practice, always sum up the causes of mistakes, and try not to make such mistakes again in the future.

Through this training, the knowledge I have learned has been verified in practical work and I have a certain basic practical ability. Moreover, I deeply realized the importance of accounting work in the daily operation of enterprises and the strict requirements of accounting work for our accounting practitioners. Let's further strengthen our perceptual knowledge of accounting.

General template of accounting training report Part III

After a semester of basic accounting study, although we have mastered the theoretical knowledge, it is still difficult to apply these theories to practice and can not combine theory with practice well. As we all know, as an accountant, if you can't make accounts, if you can't reflect the form of business accounts that happen, then you can't be an accountant. So we set up this accounting training course. Training focuses on hands-on, and can skillfully reflect the business that has happened in the enterprise, thus proving the strength as an accountant. Therefore, based on the concept of combining theory with practice, our school allows us to study practical courses, which makes us not only strong in theory, but also strong in practical ability. In this way, we can go out of school three years after graduation and devote ourselves to our work better.

First, the training content

The basic accounting training course is mainly based on basic accounting theory and carries out business training in some enterprises. Under the guidance of theory, the whole accounting procedure can be reflected completely and scientifically. The specific contents of the training mainly include: how to fill in the original vouchers, so that students can record the business in the form of vouchers and fill in the business situation correctly. How to check the original documents correctly? This requires practitioners not only to learn to fill in the original vouchers, but also to learn to check the correctness of the original vouchers. How to fill in the double entry bookkeeping voucher? This requires the trainees to distinguish between the debit and credit of the account and fill in the voucher correctly. How to fill in a single accounting voucher?

Because this accounting method can not fully reflect the corresponding relationship of business occurrence, it is not convenient to check the correctness and completeness of accounting records. Therefore, this content is only the teacher's classroom explanation, and there is no information to do specific training. How to correctly audit accounting vouchers? How to register journals correctly? This requires trainees to carefully and correctly register daily cash accounts and bank accounts. Perpetual inventory system and the correct registration of inventory subsidiary ledger. This is to enable students to correctly use quantity and amount accounts and various inventory valuation methods to register account books. How to correct wrong account? This requires trainees to correct the wrong account books and vouchers with correct correction methods. Bookkeeping rules and checkout. Instructors are required to correctly register account books according to accounting standards and settle accounts correctly on specific dates.

How to prepare a bank statement? This is to check the account correctly when the bank account has not yet reached the account. How to master the accounting treatment procedure of subject summary table skillfully? This is to enable students to apply accounting organization methods reasonably and scientifically according to the operating characteristics, scale and complexity of the economic business of a single accounting entity. How to prepare accounting statements? The preparation of statements is an important and final link in accounting work, mainly to let trainees know the requirements for the preparation of statements, be familiar with the types and formats of accounting statements, find out the sources of the information they fill in and master the specific preparation methods.

In the existing hardware measures of our school, the complete training process cannot be realized. However, under the guidance of teachers, we can make the training interesting in this difficult environment, so that we can easily spend every training content. In our training, first of all, the teacher gave us a detailed explanation according to the latest accounting standards and theories, including his experience as a senior accountant and some interesting things, which not only enabled us to quickly absorb the class notes in the course, but also made the classroom atmosphere very active. Secondly, it focuses on some accounting problems that appear in the society at present. After the lecture, leave enough time for us to practice in class. If there is any problem, Mr. Wang will explain it carefully until we understand it. Finally, the teacher commented on the training we had done.

Second, lack of training.

Although we have realized the combination of theory and practice, there are still many shortcomings in our training due to the lack of hardware and software.

In terms of hardware. At present, the teaching facilities of the school can't cooperate with the training work well, and the number of students is large and the number of training rooms is small, which can't give students enough training space. Moreover, the training materials we have made are not the latest materials of the existing accounting business, which can not let students fully understand the whole business process of the enterprise now. All these have caused the lag of students' practical training ability.

In terms of software environment. When we practice, we can't let ourselves enter an accounting atmosphere, but treat the content of the practice as a course assignment and treat it with a coping attitude. You can't do it with an accounting feeling and a rigorous and realistic attitude. Moreover, due to the training environment and various reasons, the training content cannot be completed in time. This has led to a serious phenomenon, namely plagiarism. This tells those students who are lazy enough that they can't get good training results in the end.

Therefore, in order to really do a good job in training and be a good accountant, we should subjectively supervise ourselves, while schools should increase investment and objectively provide students with a good training environment. Only in this way can practical operation play its due role and improve students' practical operation ability.

Third, the training experience

1, accounting should be honest.

In this competitive and challenging society, honesty plays an increasingly important role. If a person does not have good integrity, it is impossible to have a firm belief. A person who doesn't trust at ordinary times can't make sacrifices for lofty ideals and beliefs at critical moments. As an accountant, we hold the treasury of an enterprise or even a country. If we don't keep it, it will lead to very serious consequences. Therefore, if you want to be an excellent accountant and a useful person to the country, you must be honest.

2. Accounting should be based on evidence.

In today's legal society, no matter what you do, you pay attention to evidence. If you can't prove that you have done a good deed, no one will admit it even if you say it well. So only evidence can tell everything. However, as accountants, when filling in accounting vouchers and registering account books, we all operate according to vouchers. There is no legal voucher as the basis to prove whether the business has occurred, so we can't carry out accounting treatment. Therefore, in accounting, evidence is the most important.

3. Being an accountant requires a good professional quality.

Professionalism is very important in any industry. Only when a person faces his work with enthusiasm can he make continuous progress, develop his career better and realize his life value better. In our accounting industry, professionalism is even more needed. If we deal with numbers all day, if we don't treat our work professionally and cautiously, it will cause great losses. Therefore, as accountants, we should pay more attention to our work and constantly update new knowledge and improve professional skills.

4. Be selfless and flexible.

As an accountant, I have to deal with money and touch a lot of money every day, which requires every accountant to be selfless. You should get every penny of salary or bonus you deserve, not even your own. You should be strict with yourself and be careful. Flexibility requires us as accountants to learn to be good at communication, establish good interpersonal relationships with leaders, colleagues, peers and business customers, and handle interpersonal relationships well on the basis of not violating the principles of being a person and accounting principles and regulations, which is very helpful for our work.

General template of accounting training report Part IV

We take the economic business of simulated enterprises as training materials, and use the certificates and accounts in accounting work to carry out systematic operation experiments on all steps of accounting, including the establishment of account books, the examination and filling of original vouchers and accounting vouchers, and the registration, reconciliation and closing of various account books. After a semester of basic accounting study, although we have mastered the theoretical knowledge, it is still difficult to apply these theories to practice and can not combine theory with practice well. As we all know, as an accountant, if you can't make accounts, if you can't reflect the form of business accounts that happen, then you can't be an accountant. So we set up this accounting training course. First, the purpose of training

The construction of financial accounting training is mainly to improve our practical application level. In the training process, we consolidate our skills by keeping accounts, filling in vouchers and making account books. Through financial accounting training, we can systematically practice the basic procedures and specific methods of enterprise accounting, strengthen our understanding of the professional theoretical knowledge we have learned, improve our practical ability, and improve the level of using basic accounting skills, which is also a test of our professional knowledge. Through practical operation, not only did each of us master the accounting skills and methods of filling in and checking original vouchers and bookkeeping vouchers, but also we had a more systematic and complete understanding of the theory we had learned, and finally achieved the goal of combining accounting theory with accounting practice.

Second, the training content

In the exercise, we first mastered the writing skills, such as the case amount, date, payee and so on. Then fill in the relevant data. Then continue to review and fill in the original documents. Then prepare accounting vouchers according to the detailed accounts of various economic businesses. According to relevant vouchers and attached original vouchers, register cash books, deposit journals and other relevant subsidiary ledgers on a daily basis; In the future, we will prepare a summary of subjects in the trial balance. Register the general ledger according to the account summary. And check with relevant subsidiary ledger and journal; Finally, we should prepare accounting statements; Bind relevant accounting vouchers, account pages and report covers into a book.

In this accounting training, the content of our training is based on the accounting data of a large simulation unit, combined with the contents of professional textbooks, to introduce accounting subjects, provide relevant information, prompt and explain economic business and so on. In practice, as bookkeepers, we have mastered how to deal with specific accounting business and how to cooperate with each other, which makes up for our lack of practical knowledge in classroom learning, masters specific skills that books can't learn, shortens the distance from accounting theory learning to actual operation, and also makes us feel the authenticity of practice through simulation practice and enhance our interest in actively participating in practice. After learning the theoretical knowledge of the textbook, we will conduct this comprehensive simulation training.

On the first day of training, I took notes. Although I have never practiced it, I feel that I am not too unfamiliar with this kind of work, but I just don't have a general "atmosphere". I still do it myself and my classmates at the bottom. The teacher mentioned it briefly above! When the teacher said that I would start to register vouchers, I had a feeling that I couldn't start with the accounting supplies on my desk during the training. I didn't dare to write for a long time. I was afraid of making a wrong step. Later, I began to register one by one under the patient guidance of my teacher. Soon, the situation that it usually takes a long time to attend classes passed quickly, but the work at hand was far from what I expected. In the evening, I will continue to be busy with the unfinished tasks of the day. But then again, I'm glad to see my bill.

Although very tired, but very full! With the experience of the first two days, the next step is to fill in the original documents; According to the original vouchers, fill in accounting vouchers, and then fill in the general ledger and various subsidiary ledgers, cash book, bank journals: fill in the balance sheet and income statement, etc. But I know I'm far from a real accountant, but I'm not worried, because I'm trying to learn this knowledge.

Training focuses on hands-on, and can skillfully reflect the business that has happened in the enterprise, thus proving the strength as an accountant. For example, there are original vouchers, accounting vouchers, general ledger, subsidiary ledger, deposit journal and so on in textbooks and accounting simulation experiments. Although I'm still a little unfamiliar with them, I believe I can fill them out skillfully in the future as long as I fill them out step by step seriously. Then, all kinds of lists and vouchers in the training book need to be cut out and pasted on the back of accounting vouchers to facilitate future review, and finally bound into a book.

Third, practical experience.

As a future accountant, we have just started now, and we will learn more things in the future, and there are many things that we need to dig ourselves. Moreover, accounting is a practical subject, so accounting theory teaching and accounting simulation training are like two wheels of a car and two wings of a bird. Only when they are organically linked and closely coordinated can we significantly improve the quality of the knowledge we have learned. Also, as future accountants, we should have high professional ethics and professionalism. Therefore, based on the concept of combining theory with practice, our school allows us to study practical courses, which makes us not only strong in theory, but also strong in practical ability. In this way, we can go out of school three years after graduation and devote ourselves to our work better.

After these days of manual bookkeeping, my basic accounting knowledge has been verified in practical work and I have certain basic practical operation ability. While achieving practical results, I also found many shortcomings in the operation process: for example, I am not careful enough, often misreading figures or missing business, which leads to wrong accounting results and unnecessary troubles; In practice, almost every business entry is explained by the teacher, but in practical work, I still have to make my own accounting entries. I still have some shortcomings in this respect, and I will strengthen my practice in the future.

Fourth, the training summary

Through this semester's accounting training, I deeply realized the importance of accounting work in the daily operation of enterprises and the strict requirements of accounting work for our accounting practitioners. In the actual operation process, I found my own shortcomings and had a clearer direction and goal for future accounting study. Through practical training, our perceptual knowledge of accounting has been further strengthened. Deeply understand the basic principles and methods of accounting, comprehensively use all relevant courses such as basic accounting, financial accounting and cost accounting, understand the basic requirements of accounting internal control, and master the transformation process from theory to practice and the basic skills of accounting operation; The organic combination of theoretical knowledge and professional practice of accounting has broadened our horizons, enhanced our understanding of enterprise practice and operation, and laid a solid foundation for our graduation and employment.

Chapter 5 General Template of Accounting Training Report

For accounting majors, financial accounting is a core course with strong practicality and complicated theory. Only through solid theoretical study and rich practical training can students have qualified financial accounting professional skills and professional quality, which is the purpose and requirement of practical teaching at present. First of all, training time

20xx year x month x day

Second, training places.

Financial accounting training room

Third, the purpose of training

Taking the actual economic business of an enterprise as the training material, this paper makes a systematic operation experiment on each step of accounting by using vouchers and accounts in accounting work, including the establishment of account books and the filling of the balance at the beginning of the month, the examination and filling of original vouchers and accounting vouchers, and the registration, reconciliation and closing of various account books.

Through practical operation, each student can not only master the accounting skills and methods of filling and checking original vouchers and bookkeeping vouchers, but also experience the specific work of accounting posts such as cashier, material clerk and bookkeeper, and have a more systematic and complete understanding of the theories learned, and finally achieve the goal of combining accounting theory with accounting practice.

Fourth, the training content

This is my first real training. With a fresh and a little nervous mood, I started the first day of training. Although I practiced once before, I am not too unfamiliar with this kind of work, but this time there is no "atmosphere", so I still do it myself with my classmates. There is no teacher's advice this time. When the lecturer said "begin to register the certificate", I felt a little at a loss when I faced the accounting supplies on my desk during the training. I'm afraid to write for a long time and make a wrong step.

Later, with the patient help of the instructor, I began to register one by one. Soon, a long morning that I usually feel in class passed, but the work at hand was far from what I expected. I ate a few mouthfuls of rice in the canteen in a hurry. I went back to the classroom to continue my training. At the end of the whole day, I spent almost the whole day doing actual combat training, staring at my eyes, which hurt. But then again, I am happy to see the training I have done. Although very tired, very boring, but very substantial!

V. Training experience and suggestions

Ten days of intense financial accounting training time passed in a hurry, leaving me with rich experience and profound understanding. The purpose of our practical training is to pay attention to the combination of "teaching" and "practice", improve students' practical ability and further understand accounting knowledge, and cultivate students' flexible application of accounting knowledge so as not to be "anxious" in future employment!

The training we have done is probably such a process: filling in the original documents; Fill in accounting vouchers according to the original vouchers; Fill in the general ledger and various subsidiary ledgers, cash book and bank journals according to accounting vouchers; Fill in the balance sheet and income statement.

VI. Training Summary

Through financial accounting training, students can systematically practice the basic procedures and specific methods of enterprise accounting, strengthen their understanding of theoretical knowledge and practical ability, and improve their level of using basic accounting skills, which is also a test of their professional knowledge.

General template of accounting training report Part VI

We organized a financial accounting training to comprehensively improve students' ability to identify and prepare certificates, record accounts, prepare accounting statements and analyze economic activities. Through simulation training, I am familiar with the technical processing procedures of cost calculation, and have mastered the basic operation skills of material procurement cost calculation, product production cost calculation and product sales cost calculation. Deepen the mastery and application of accounting, especially industrial accounting theory, knowledge and methods, and improve accounting skills. First, the purpose of training

The purpose of accounting training is to cultivate students' practical ability, make students master the basic procedures and methods of enterprise accounting systematically and comprehensively, strengthen students' understanding of basic accounting theories, and organically combine accounting theoretical knowledge with accounting practice.

Second, the training process

First of all, it is the connectivity, logic and standardization of accounting. Every transaction must be registered in the accounts that may be related according to the original vouchers, such as accounting vouchers, subsidiary ledgers, journals, three-column accounts, multi-column accounts, general ledger and so on. Every accounting transaction is well-founded and registered in chronological order, which is very logical. In accounting practice, it is not allowed to add or modify missing or wrong accounts, nor to practise fraud. Every procedure and step can be based on the accounting system, which embodies the standardization of accounting.

Secondly, the method of bookkeeping: First, according to the occurrence of business, obtain the original vouchers and register them as accounting vouchers. Then, according to the accounting voucher, register its subsidiary ledger. Fill in the account summary table and trial balance table at the end of the period, and finally register them in the general ledger. After carrying forward its cost, fill in annual reports such as balance sheet, income statement and income statement according to the general ledger. This is the general sequence and basic flow of accounting operation.

Third, the training experience

The two-week accounting training is over, which is my second training since I went to college. At that time, I had only been exposed to accounting knowledge for a few months, and I was at a loss in the face of strange training tasks. The more you encounter difficulties, the more you must persevere. I think this is also a basic condition that an accountant should have.

I used to think that the training course should be quite easy, but after a period of training, I found that I can't simply say that I am tired or bored, and the accounting requirements are very high, so I can't tolerate any carelessness. Accounting is a boring job. Through this training course, I really understand what accounting is, and let me have the most basic understanding of accounting. Let me realize that accounting is not only a profession, but also an interpretation of life value.

From this training, I realized that if we combine what we have learned in college with more practice and test the truth with practice, so that an undergraduate can have a strong ability to deal with basic practice and more systematic professional knowledge, this is the purpose and significance of our study and training.

Fourth, the training summary

As a future accountant, we should have high professional ethics and professionalism. Therefore, based on the concept of combining theory with practice, our school allows us to study practical courses, which makes us not only strong in theory, but also strong in practical ability. In this way, we can go out of school three years after graduation and devote ourselves to our work better.