Purpose of basic accounting training

Basic Accounting Training Report

1. Basic description of practical training.

After studying basic accounting for one 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 second semester of my freshman year.

Practical training focuses on hands-on work, and being able to skillfully reflect the business happening in the company, only in this way can one prove one's strength as an accountant. Therefore, our school adheres to the idea of ??combining theory with practice and allows us to study practical training courses so that we are not only strong in theory, but also strong in practical ability. In this way, we can better devote ourselves to work after graduating from school in three years.

2. Basic content of practical training.

Basic Accounting Practical Training This course mainly uses basic accounting as a theoretical basis to conduct practical training on some businesses that occur in enterprises. The entire accounting program can be reflected in a complete scientific method under the guidance of theory

The specific contents of the practical training mainly include: 1. How to fill in the original vouchers, which is to let the trainees The business that occurred is recorded in the form of a voucher, and the business occurrence can be correctly filled in. 2. How to correctly review the original vouchers. This requires trainees to learn not only to fill in the original vouchers, but also to review the accuracy of the original vouchers. 3. How to fill in the double-entry accounting voucher. This requires the trainee to be able to distinguish the debit and credit sides of the account and fill in the voucher correctly. 4. How to fill in the single accounting voucher. Because this accounting method cannot fully reflect the correspondence between business occurrences, it is also inconvenient to check the correctness and completeness of account records. Therefore, this content is just a teacher's classroom explanation without information for specific practical training. 5. How to correctly review accounting vouchers. 6. How to correctly register journals. This requires the trainee to carefully register the daily cash account and bank account correctly. 7. Correct registration of perpetual inventory system and inventory details. This is to enable trainees to correctly use quantity and amount accounting and various inventory valuation methods to register accounts. 8. How to correct wrong accounts. This requires trainees to use correct correction methods to correct account books and vouchers that have registered errors. 9. Accounting rules and settlement. Trainees are required to correctly register accounts in accordance with accounting standards and make correct settlements on specific dates. 10. How to prepare the bank balance reconciliation statement. This is to enable the correct reconciliation of accounts when the bank account has not been reconciled. 11. How to master the account processing procedures of the account summary table proficiently. This is to enable trainees to reasonably and scientifically apply accounting organization methods based on the operating characteristics, scale, and complexity of economic business of each accounting entity. 12. How to prepare accounting statements. The preparation of statements is an important and final step in accounting. This mainly allows the trainees to clarify the requirements for preparing statements and become familiar with the types and formats of accounting statements, to understand the sources of the data to be filled in and to master the specific preparation methods. three. The basic process of practical training.

With the existing hardware measures in our school, we cannot yet achieve a complete practical training process. However, under the leadership of our teacher Wang, we can make the practical training interesting in this difficult environment, allowing us to easily get through every training content.

During our practical training, the teacher first gave us a detailed explanation based on the latest accounting standards and theories, which also included his experience as a senior accountant and some interesting things. This not only It not only allowed us to quickly absorb the lecture notes in the course, but also made the classroom atmosphere very active. Secondly, it focuses on some accounting issues that appear in society today. After the explanation, leave enough time for us to conduct practical training in the classroom. If there are any questions, Teacher Wang will explain them carefully until we understand them.

Finally, the teacher commented on the practical training we did. 4. problems in practical training.

Although we have achieved a combination of theory and practice, our practical training still has many shortcomings due to insufficient hardware and software.

From a hardware perspective. The current teaching facilities of the school cannot well cooperate with the practical training work. The large number of people and the small number of training rooms cannot give students enough training space. Furthermore, the practical training materials we provide are not the latest information on existing accounting business, and cannot allow students to fully understand the entire business process of current enterprises. All these have caused the lag in students' practical training ability.

In terms of software environment. During our practical training operations, we cannot allow ourselves to enter an atmosphere of being an accountant, but treat the content of the practical training as a course assignment, with an attitude of coping. You can't do it as an accountant with a rigorous and realistic attitude. Moreover, during the practical training, due to the training environment and various reasons, the practical training content could not be completed in time. This leads to a serious phenomenon of copying. This gives credit to those students who are lazy and ultimately cannot achieve good practical training results.

Therefore, if we want to really do a good job in practical training and be a good accountant, we should supervise ourselves subjectively, and objectively, the school should increase investment in giving students a good practical training. environment. Only in this way can the practical training operations play their due role and improve students' practical operation ability. five. Thoughts and experiences after the training.

After more than four months of studying basic accounting training, I have a deeper understanding and insights.

1. Accountants must be honest.

In this society full of competition and challenges, integrity increasingly plays an important role that cannot be ignored. If a person does not have good integrity and character, it is impossible to have a firm belief. A person who usually does not show credit cannot make sacrifices for lofty ideals and beliefs at critical moments. As an accountant, we control the treasury of a company or even a country. If we fail to keep our promises, 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.

3. 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.

4. 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 anything 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.

5. 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 that you should get. If it is not your own money, you should not get even a penny. 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 clients, and handle them well without violating the principles of life, accounting principles and regulations. Interpersonal relationships, which are of great help to our work.