Summary of Assistant Accountant Training Practice

The construction of accounting practice is mainly to improve our practical application level. In the process of training, consolidate skills by making entries, filling in vouchers and making books. Through the training of financial accounting, we can systematically practice the basic procedures and specific methods of enterprise accounting, strengthen our understanding of theoretical knowledge, 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 learned theories, and finally achieved the goal of combining accounting theory with accounting practice.

Taking the economic business of a simulated enterprise as a 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, the examination and filling of original vouchers and accounting vouchers, the registration, reconciliation and closing of various account books. After studying basic accounting for one semester, although I have mastered the theoretical knowledge, it is still difficult to apply these theories to practice and can't 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 in the first semester of sophomore year, we set up this accounting training class.

In the training, we first mastered the writing skills, such as 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 book, deposit journal and other relevant subsidiary ledger daily; 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, to prepare accounting statements; Cover the relevant accounting vouchers, account pages and statements, bind them into volumes and write a training summary.

In this accounting training, as bookkeepers of the unit, we have mastered how to deal with specific accounting business and how to cooperate with each other, which has made up for our lack of practical knowledge in classroom learning, mastered specific skills that books can't learn, shortened the distance from accounting theory learning to practical operation, and also made us feel the authenticity of the training and enhanced our interest in actively participating in the training through training simulation.

After learning the theoretical knowledge of the textbook, we will carry out this comprehensive simulation training. Training focuses on hands-on, which can skillfully reflect the business that has happened in the enterprise, so as to prove 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 rusty, I'm confident that I can fill it out skillfully in the future as long as I fill it out step by step seriously. Then, all kinds of lists and vouchers in the training book should be cut out and pasted on the back of the accounting voucher for later investigation, and finally bound into a book.

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 very practical subject, so accounting theory teaching and accounting simulation training are like two wheels of a car and two wings of a bird. Only by organically linking them and closely coordinating them can we significantly improve the quality of the knowledge we have learned. Also, as a future accountant, you should have high professional ethics and professionalism. Therefore, in line with the concept of combining theory with practice, our school allows us to study training 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.

I took notes on the first day of training. Although I haven't been trained before, I don't feel too unfamiliar with this kind of work, but I just don't have a general "atmosphere", so I still do it myself with the students at the bottom. The teacher mentioned it briefly above! When the teacher said to start registering vouchers, faced with the accounting supplies on my desk during the training, I had a feeling that I couldn't start. I dare not write for a long time, for fear of making a wrong step. Later, under the patient guidance of the teacher, I began to register one by one. Soon, a long class time usually 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 that 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 voucher; According to the original vouchers, fill in accounting vouchers, and then fill in the general ledger and various subsidiary ledgers, cash book, bank journal: fill in the balance sheet and income statement, and so on. But I know I'm far from a real accountant, but I'm not worried, because I'm trying to learn this knowledge.

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

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 the 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; Combining the theoretical knowledge of accounting specialty with professional practice organically broadens our horizons, enhances our understanding of enterprise practice and operation, and lays a solid foundation for our graduation and employment.

In the basic accounting training, I have a deeper understanding and sentiment.

1. Be honest in accounting.

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 a critical moment. As accountants, we hold the treasury of an enterprise or even a country. If we don't keep our promise, 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. To be an accountant, we should talk about the basis and 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 the evidence can tell everything. However, as accountants, when filling in accounting vouchers and registering account books, we all operate according to vouchers. Without legal documents as the basis to prove whether the business has occurred, it is impossible to carry out accounting treatment. So in accounting, evidence is the most important. Being an accountant requires a good professional quality.

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

3. Accountants should learn not to make false accounts.

This is a minimum moral standard of accounting, and it is also the most difficult principle for accounting to abide by. The accountant must have made false accounts, but it is hard to say whether the leader asked the accountant to do it or the accountant did it himself. It stands to reason that a small accountant is afraid to do it, only with the permission of the leader, but in the face of this situation, if the accountant insists on the principle of not making false accounts, then he will either be squeezed out or laid off to go home. If he makes false accounts, he will be trusted by the leaders, so it is difficult for him to choose among them. That there is a joke, an accountant told reporters: You said that we are accountants who make false accounts, and you find me an enterprise that won't let us make false accounts. The State-owned Assets Supervision and Administration Commission disclosed that in 2004, it raided the financial audit reports of 1, 8 1 central enterprises, and found that 1.20 did not do enough, and 1.3 had serious fraud. Moreover, more than 300 accounting firms that have audited the financial affairs of this 18 1 enterprise are just going through the motions, even helping enterprises leave early. Therefore, there are a lot of hidden dangers in China's current economy, and the internal finance of enterprises exists in name only. Therefore, as a new generation of accountants, we should stick to this basic accounting standard, make our own sacrifices for the country and contribute our own strength.

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. The salary or bonus you should get, every penny you should get, can't even get your own money. 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.