How to write basic accounting training report.

Description of the basic situation of training.

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 we started this accounting training class in our freshman or sophomore year.

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. Therefore, our school adheres to the concept of combining theory with practice, so that we can learn practical courses to make 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.

Second, the basic content of training.

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 embodied as a complete scientific method.

The specific contents of the training mainly include: 1. How to fill in the original voucher is to let the students record the business in the form of vouchers and fill in the business situation correctly. 2. How to correctly review the original vouchers. 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. 3. How to fill in the double-entry bookkeeping voucher. This requires trainees to distinguish between account borrowing and lending, and fill in the vouchers correctly. 4. How to fill in the 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 account records. Therefore, this content is only the teacher's classroom explanation, and there is no information to do specific training. 5, how to correctly audit accounting vouchers. 6. How to register the log correctly. This requires trainees to carefully and correctly register daily cash accounts and bank accounts. 7. Correct registration of perpetual inventory system and inventory subsidiary ledger. This is to enable students to correctly use quantity and amount accounts and various inventory valuation methods to register account books. 8. How to correct the wrong account. This requires students to correct the books and vouchers that have been registered incorrectly with correct correction methods. 9. Bookkeeping rules and billing. Trainers are required to correctly register account books under accounting standards and correctly settle accounts on specific dates. 10, how to prepare a bank statement. This is to correctly check the account when the bank account has not arrived. 1 1, how to master the accounting processing program of the subject summary table skillfully. This is to enable students to use accounting organization methods reasonably and scientifically according to the operating characteristics, scale and complexity of the economic business of a single accounting entity. 12, how to prepare accounting statements. The preparation of statements is an important and last link in accounting work, mainly to let students know the preparation requirements of statements, be familiar with the types and formats of accounting statements, find out the sources of the information they have reported and master the specific preparation methods. 3. The basic process of training.

In the existing hardware measures in our school, a complete training process is impossible to achieve. But under the leadership of our teacher Wang, we can make the training interesting in this difficult environment and let us spend every training content easily.

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 made us quickly absorb the lecture notes in the course, but also made the classroom atmosphere very active. Secondly, it focuses on some accounting problems that appear in the society now. After the explanation, 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 did. Fourth, the problems in 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.

Hardware aspect. At present, the teaching facilities in the school can't cooperate well with the training work, and there are many students and few training rooms, 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 atmosphere like an accountant, but treat the content of the internship as a course assignment and hold 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 can not be completed in time. This has led to a serious phenomenon, namely plagiarism. This is for those students who are lazy and can't say good training results in the end.

Therefore, in order to really do a good job in training and accounting, 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. 5. Experience and experience after training.

After more than four months of 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.

3. 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.

4. 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, 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.

5. 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. Flexible accounting requires us 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 laws, which is very helpful for our work.