Accounting training report experience 2000 words

#report# Introduction Accounting is a comprehensive, comprehensive and continuous assessment of the economic activities of enterprises, agencies, institutions and other organizations using currency as the main unit of measurement, with the main goal of improving economic efficiency. , systematically calculate and supervise, and provide accounting information. The following is a 2,000-word accounting training report compiled by Kao.com. Welcome to read!

Article 1

We started this accounting internship on April 5, 20XX, using a simulated internship method and using printed materials as the source of materials for the entire accounting internship. . Through internships, you will be familiar with and master the various steps of the accounting process and its specific operations - including understanding the content and basic structure of accounts, understanding the accounting rules of the debit account method, mastering the operations of opening and registering accounts, and preparing accounting entries, and original vouchers The operations of filling and auditing and the method of filling in accounting vouchers based on the original vouchers. In order to enable students to have a deeper rational understanding of accounting and master basic accounting operating skills. This is the purpose of this internship!

In the past, I always thought that my accounting theoretical knowledge was solid and strong. Just like all jobs, I have mastered the rules and it is correct to follow the gourd. After this internship , only to discover that accounting actually pays more attention to its practicality and practicality. The books seem to be just words on paper. If we put these extremely theoretical things into practical applications, we will not be able to start. In this internship, we worked as both accountants and cashiers. We were really not used to it at first. After only two days of doing this, we felt like we were falling apart. In addition, the weather was hot, which made us feel even more irritable. The taboo of accountants is I was upset and angry, so I made a lot of mistakes in the first few days!!

The location of this internship was the teacher of the class. According to the teacher’s request, we were divided into groups, each group had 5.6 people. , gather together to do accounting, which is conducive to student communication!! According to the requirements of the corporate accounting system, first set up: general ledger, cash journal, bank deposit journal, assets, liabilities and owner's equity, and profit and loss and other detailed accounts. Read the simulation materials carefully, determine the accounts involved in the economic business in the materials, classify them according to the attributes of each account, and fill in the account pages. Finally, fill in the opening balance of each account. The specific steps are as follows:

1. Set up the account books

First, according to the requirements of the enterprise accounting system, first set up: general ledger, cash journal, bank deposit journal, assets, liabilities and owner's equity. As well as detailed accounts such as profit and loss. Secondly, based on the issued accounting simulation data, carefully read and determine which accounts are involved in the economic business in this data, including: what are the general ledger accounts and which subsidiary ledger accounts are there? Then, according to the nature of each account, separate the account categories to which they belong. . Once again, according to the above classification, take the names of all the accounts involved and fill them in various account books, and register the opening balance listed in the information in the debit and credit balance columns of the relevant accounts. The final trial balance requires the total debit balance of all accounts to be equal to the total credit balance of all accounts; the debit balance of the general ledger must be equal to the total debit balance of the relevant sub-accounts under it. Only after the trial balance can the current business registration be carried out, otherwise it cannot conduct.

2. Register the account book

First of all, the registration account book must be written in blue and black ink. Red ink can be used when reversing accounts, but the handwriting must be clear, and no skipped lines or blank pages are allowed. Accounting errors must be corrected using the wrong account correction method, and no random alterations, fillings, etc. are allowed. Secondly, the detailed accounts must be registered one by one based on the audited accounting vouchers; the third general ledger has been registered for 10 days based on the "Accounting Voucher Summary Table". After the registration is completed, it must be checked against the detailed accounts to which it belongs.

3. Checkout

First, check in detail the economic matters listed in the simulation data, whether all accounting vouchers have been filled in, and recorded in the account books accordingly. Are there any wrong accounts or wrong amounts? If so, they should be corrected in a timely manner. Secondly, on the basis of ensuring that all economic businesses are accurately registered and recorded, the current period and ending amounts of cash journals, bank deposit journals, general ledgers and various detailed accounts are concluded to fully prepare for the preparation of accounting.

IV. Preparation of accounting statements

First, fill in the preparation unit and preparation time in the upper left corner; secondly, fill in the items according to the general ledger or relevant detailed account data; the assets must also be The balance sheet must ensure that the total amount on the left is equal to the total amount on the right, otherwise it must be refilled; the preparer must also sign at the end.

This internship lasted for three weeks, and we were guided by Teacher Ren Chunqiu, but we only did the vouchers No. 1-10. The reasons are summarized as follows: (1) Our previous theory I didn’t learn the basics well, so I had to keep flipping through books when I was working on it; (2) I had never been exposed to accounting before, and I saw many of the certificates for the first time. I had no idea how to start at the beginning, and I was afraid of making mistakes! !!(3) Young people are restless and have no interest in being an accountant!! So we must review the accounting theoretical knowledge in the next time and cultivate our interest in accounting!! Try to do it again next time You can hurry up!!

During this accounting internship, I learned a lot of knowledge that is not in the books. I can summarize it as follows:

What we do first is the cashier work, and the cashier records the accounts. Method: When every economic transaction occurs, the cashier must first obtain the relevant original vouchers, and then register the accounting vouchers based on the corresponding original vouchers. Then register its detailed account based on the accounting voucher. At the end of the period, fill in the account summary table and trial balance table, and finally register it in the general ledger. After carrying forward the costs, fill in annual reports such as balance sheet, income statement, profit and loss statement, etc. based on the general ledger totals. This is the general sequence and basic process of accounting operations.

The cash journal must use a fixed account book, usually in a three-column account page format. The cashier, now me, will register each transaction in the order in which the business occurred based on the cash receipt and payment voucher. At the end of each day, the total cash receipts, total cash disbursements and balances should be calculated for that day, and the balances should be checked with the actual inventory, so that they can be registered at any time, cleared daily and settled monthly, and accounts consistent. If an enterprise has cash in foreign currencies, it should set up "cash journals" for detailed accounting in RMB and various foreign currencies.

The bank deposit journal must also use a fixed account book, usually in a three-column account page format. I will also register the transactions one by one in the order in which the business occurred based on the bank deposit receipt and payment voucher. Daily The balance should be settled at the end. The "Bank Deposit Journal" should be reconciled with the "Bank Statement" regularly, at least once a month. At the end of each month, if there is a difference between the enterprise's book balance and the bank statement balance, the reasons must be identified and dealt with one by one, and a "bank balance reconciliation statement" must be prepared for the corresponding month. If an enterprise has foreign currency cash, it should set up "bank deposit journals" for detailed accounting in RMB and various foreign currencies.

The cash journal and bank deposit journal must have a daily balance. Before closing accounts, all economic transactions that occurred during the period must be registered in the accounts. At closing, the ending balance for each account should be reported. If it is necessary to settle the balance of the current month, the words "Balance of this month" should be noted in the summary column and a single red line should be drawn in the lower column. If it is necessary to calculate the cumulative amount for the year, the words "cumulative for the year" should be noted in the summary column and a single red line should be drawn in the column below; the "cumulative for the year" at the end of December is the cumulative amount for the year. Double red lines should be drawn below the annual cumulative amount. At the end of the year, the year-end balance and year-end balance are calculated. At the end of the year, the balance should be carried forward to the next fiscal year, and the words "Carry forward to the next year" should be noted in the summary column; in the balance column of the first line of the new accounting book in the next fiscal year, fill in the balance carried forward from the previous year. balance, and indicate the words "carry forward from the previous year" in the summary column. Now we are only doing the accounts for April, so we only need to write "this month's balance" in the summary column, but we still need to draw a single red line in the lower column.

It is reasonable to reconcile the accounts every month. If any unaccounted items are found, a reconciliation statement of unaccounted items should be prepared accordingly to check the book balances of both parties. If the book balances after reconciliation are equal, it means that the accounts recorded by both parties are correct; otherwise, it means that there are errors in the accounting, and the reasons should be found out and corrected in time. Additionally, it should be noted that adjusting a book balance does not alter the book records.

Accounting is inherently tedious work. During my internship, I once felt that I had to be bored and tired of looking at the boring accounts and figures all day long, so that the accounts were filled with errors and omissions. The more mistakes you make, the more annoying you become, and the more annoying you become, the more mistakes you make. This will only lead to "adding insult to injury." On the contrary, as long as you do it carefully, you will have both sides. The more you do it, the more fun you get and the more you do it, the more energetic you become. Liang Qichao once said: All professions are interesting. As long as you are willing to keep doing it, the fun will naturally happen. Therefore, when doing accounting, avoid being careless, sloppy, and impetuous. Doing anything is the same, you need perseverance, care and perseverance, then you will reach the other side of success!

This internship provides us with a rare opportunity to go deep into society and experience life, allowing us to practice in practice Feel life in social activities and understand the various abilities that should be possessed to survive in society. Taking advantage of this rare opportunity, I worked hard, strictly demanded myself, humbly asked the financial staff for advice, seriously studied accounting theory, and studied accounting laws. regulations and other knowledge, I used my spare time to seriously study some relevant knowledge beyond the textbook content, and mastered some basic accounting skills, thus realizing what I should learn more in the future, which intensified the sense of urgency and prepared us to truly enter the society. Talent has laid the foundation for entering the workplace!

Part 2

The construction of accounting training is mainly to improve our practical application level. During the training process, we consolidated our skills by making entries and filling in vouchers to create ledgers. Through financial accounting training, we can systematically practice the basic procedures and specific methods of corporate accounting, strengthen our understanding of the professional theoretical knowledge and practical ability, improve the level of applying basic accounting skills, and also strengthen the professional knowledge we have learned. a test. Through practical operations, each of us not only masters the accounting work skills and methods of filling in and reviewing original vouchers and accounting vouchers, and registering accounts, but also has a more systematic and complete understanding of the theories learned, and finally achieves accounting theory. The purpose of integrating accounting practice.

We use simulated enterprise economic business as training materials, and use certificates and accounts in accounting work to conduct systematic operation experiments on each step of accounting, including the creation of account books, original vouchers, and accounting vouchers. Review and fill-in, registration, reconciliation, settlement of various account books, etc. After studying basic accounting for a semester, although we have mastered theoretical knowledge, it is still difficult to apply these theories to practice, and we cannot combine theory and practice well. As we all know, as an accountant, if you can't do accounting, if you can't reflect the business transactions that occurred, then you can't be considered an accountant. So we started this accounting training course in the first semester of my sophomore year.

In the training, we first mastered writing skills, such as filling in the upper and lower case of amounts, dates, payees and payees, etc. Then fill in the relevant data. Continue to review and fill in the original voucher. Then prepare accounting vouchers based on the detailed accounts of each economic business. According to the relevant accounting vouchers and the attached original vouchers, cash journals, bank deposit journals and other relevant detailed accounts are registered day by day; in the future, we will prepare an account summary table and conduct a trial balance. Register the general ledger according to the account summary table. And check it with the relevant detailed accounts and journals; finally prepare accounting statements; add relevant accounting vouchers, account pages and statements to a cover and bind them into a book, and write a training summary.

In this accounting training, we acted as the unit’s bookkeepers, mastered how to handle specific accounting business and how to cooperate with each other, making up for our lack of practical knowledge in classroom learning, and mastering Specific skills that cannot be learned in books can shorten the distance from accounting theoretical learning to practical operation. It can also make us feel the authenticity of the training through the simulation of training and enhance our interest in actively participating in the training.

After we have completed the theoretical knowledge in the textbook, we will conduct this comprehensive simulation training. The training focuses on hands-on work and the ability to skillfully reflect the business happening in the company, so as to prove one's strength as an accountant.

As an accountant, we are in charge of the treasury of a company or even a country. If we do not keep it, it will lead to very serious consequences. Therefore, if you want to be a good accountant and a person who is useful to the country, you must be based on integrity.

2. Accounting requires basis and evidence.

In the current legal society, no matter what you do, you must pay attention to evidence. If you can't provide evidence to prove that you have done a good thing, no matter how good you say it, no one will admit it. So only evidence will speak for itself. As accountants, we use evidence when filling out accounting vouchers and registering account books. Without legal vouchers as a basis to prove whether the business has occurred, accounting processing cannot be carried out. Therefore, in accounting, evidence is the most important thing. .Being an accountant requires a lot of professionalism.

Professionalism is very important no matter what industry you are in. Only when a person faces his or her work with enthusiasm can he continue to make progress and develop his business better, and can he better realize his life value. Professionalism is more needed in our accounting industry. We deal with numbers all day long. If we are not dedicated and cautious in our work, it will cause great losses. Therefore, as accountants, we should be more dedicated to our work, and constantly update new knowledge and improve professional skills.

3. Accountants must learn not to make false accounts.

This is the most basic ethical principle for an accountant, and it is also the most difficult principle for an accountant to abide by. Accountants must be responsible for making false accounts, but it is hard to say whether the leaders asked the accountants to do it or the accountants did it themselves. It stands to reason that a small accountant would not dare to do something and would only dare to do it with the permission of the leader. Faced with this situation, if the accountant adheres to the principle and does not make false accounts, then he will either be squeezed out or laid off. Back home, if he makes false accounts, he will be trusted by his boss, so it is difficult for an accountant to choose between them. There is such a joke that an accountant said to a reporter: You said that our accountants are making false accounts. Find me a company that won't let us make false accounts. According to the State-owned Assets Supervision and Administration Commission, a surprise inspection of the financial audit reports of 181 central enterprises in 2004 found that 120 were inadequate and 13 had serious fraud. Moreover, the more than 300 accounting firms that conducted financial audits on these 181 companies went through the motions and even helped companies take early leave. Therefore, there are a lot of hidden dangers in the current Chinese economy, and the internal finance of enterprises is in name only. Therefore, as a new generation of accountants, we should adhere to this basic accounting principle, make our own sacrifices and contribute our own strength to the country.

4. Be selfless and flexible.

As an accountant, you must deal with money, and you have to come into contact with a lot of money every day, which requires every accountant to be selfless. You should get every penny of the salary or bonus you should get, and you should not get even a penny if it is not your own money. You must have a good professional ethics of being strict with yourself and being cautious about things. Flexibility requires us as accountants to learn to be good at communication, build good interpersonal relationships with leaders, colleagues, peers and business customers, and handle them well without violating the principles of life, accounting principles and regulations. Interpersonal relationships are a great help in our work.

Chapter 3

Time flies, and in the blink of an eye, we have entered the third academic year. The content we have studied is all professional courses, among which accounting training is a very important course. After The study of basic accounting and corporate accounting in the previous semesters, and accounting training are an important transition from theory to practical operation.

Accounting is a profession that does not require many people in terms of theoretical research. What is needed are talents with good practical operations and strong professional skills. Especially as students in vocational colleges, skills are our foundation, so it is particularly important to take good accounting training courses.

From the beginning of making accounting entries, to filling in accounting vouchers, and then registering the account books, and then a series of tedious tasks such as checkout, reconciliation, report preparation, binding, etc., are completed by several people , the ups and downs, only after experiencing it can you truly understand what accounting is.

It turns out that accounting work is not as simple and leisurely as imagined.

I find the accounting training method very interesting. It is conducted in groups of three, including cashier positions, comprehensive accounting positions and supervisory positions. I am in a supervisory position and am fully responsible for financial work, accounting audits, preparation of account summary tables, general ledger registration, preparation of accounting statements, and helping team members with their work within the team.

When taking accounting training courses, you must have the awareness that "going to school is like going to work, and going to class is like going to work." "Be good at calculation, good at management, and diligent in financial management" is our job motto. "If I say it will work, it will work. If I say I can do it, I will do it. I am confident that I will succeed." This is our unchanging belief.

You must prepare items before class. As an accountant, it is not okay to leave things behind! During the course of taking exams, you must focus on your experience and follow the teacher’s ideas closely. If you are not paying attention, you will not know what to do next. , it is even more difficult to catch up. Of course, you must also have the spirit of teamwork and do your own work correctly so that the work of the classmates behind you can proceed smoothly.

Registering account books is the most careful and patient test. When I was in charge, I had to register the T-ledger, summarize, and register the general ledger based on the accounting vouchers made by the previous cashier. If I made a slight oversight, I would have to rework. It was a lot of adding, subtracting, and adding to a lot of numbers. It was really hard to calculate.

The characters and figures on the account page must be accurate and clear. If there is a mistake, it must be corrected by underlining it and stamping the life seal. Later, when preparing accounting statements, be sure to clarify the formulas. Finally, the vouchers are bound and the account books are organized, and the work is basically completed.

As for the operation procedures mentioned above, we have done them three times this semester. The first time is led by the teacher, the second time is led by the supervisor, and the third time you have to test yourself. There are 38 tasks in a set of questions, so the workload can be imagined.

“Only by experiencing it can you know what it’s like.” For me, it can be said that by taking accounting training classes, I really understood what accounting is and gave me an understanding of accounting. The perspective has also fundamentally changed. Accounting is not only a profession, but also an interpretation of the value of life that requires carefulness, patience, and responsibility.

I hope that in the next few years of school study, we can get more accounting training so that we can constantly check for omissions and fill in the gaps. This will help our accounting majors learn the accounting course well. , laying a good foundation for entering society.