The hard internship life is over. Looking back on the internship during this period, our knowledge and ability have been greatly improved. If you can write a good internship summary, you will gain more. So how to write the internship summary to give full play to it? The following is a summary of the assessment of accounting practice (7 selected articles), hoping to help you.
Summary of accounting practice assessment 1 The three-week financial accounting practice is coming to an end. Looking back on the whole rich and busy internship process, I feel that I have benefited a lot and gained a lot.
Freshman participated in the basic accounting practice and got a preliminary understanding of the actual accounting practice. So, when I started this financial accounting internship, I didn't feel very nervous, but when the internship really started, I still felt at a loss. After all, there is still a big difference between the theoretical knowledge in books and the actual operation, and the handling methods should be adjusted accordingly.
We became the accountant of Guangdong Lijun Machine Tool Co., Ltd., and conducted a detailed drill on the company's economic and business dealings, year-end accounting treatment and report preparation. In 20xx 65438+February. Although the business scope is only one month, we have fully contacted the company's various business activities and have a deeper and more real intuitive understanding of such enterprises. The first internship project is to fill in the original documents. Voucher is a kind of bookkeeping basis that I have been exposed to since I studied accounting. It is the basis for enterprises to conduct economic transactions and is used to record or prove the occurrence or completion of economic transactions. Therefore, the filling of original vouchers is the most basic and basic accounting work for enterprises. At the same time, filling in the original vouchers is also a model for all future economic business accounting of enterprises. Although it is the simplest and most important, it is also the most careless link. In this internship, through the internship software, we tried to fill in various types of original vouchers, including some vouchers that we have never been exposed to. When filling in the original voucher, we should first pay attention to whether the voucher procedures are complete and whether the information is complete. Although this is not reflected in the software, it is an essential step in practical work. Ensuring the authenticity and reliability of accounting information is the primary responsibility of accounting practitioners.
Accounting and On-the-job Internship Assessment Summary The four-month internship period will soon pass. As a transition from a student to a member of society, it is of great significance to me, and it is also a rigorous test. On the basis of the original theoretical knowledge, I have a deeper understanding of accounting work through the actual operation process.
In terms of professional knowledge:
In school, we are taught how to be correct, but mistakes will inevitably occur in practical work. How to find mistakes and how to solve them effectively while finding problems is the biggest gain in my internship.
As an accountant, it is far from enough to master accounting professional knowledge, but also to have a certain understanding of tax laws, economic laws and internal control systems in order to master accounting business skillfully.
In terms of professional quality:
Accountants must be careful in the actual operation process and avoid carelessness. A slight mistake will lead to the error of the final financial data. Although the corresponding training process has been done in the school, the original voucher has been given; In practical work, you have to judge for yourself what should be recorded and what should be kept. At the same time, in practice, a subject can be divided into three levels at most, while in practice, a subject can be divided into five levels, and a large number of subjects have corresponding auxiliary projects. This setting can reflect the financial situation and operating results of enterprises in more detail.
In addition, in the course of my work, I communicated with my predecessors and teachers and had in-depth contact with them. I learned a lot of work experience and methods from them, and also learned more social knowledge, which laid the foundation for further stepping into society in the future.
In this accounting practice, I tried to put the theoretical knowledge I learned in school into practice and try to combine theory with practice. During the internship, I will observe the work discipline, not be late or leave early, and earnestly complete the work assigned by the leaders. I have benefited a lot. Through this internship, I also deeply realized that as an accounting major student, I should better study the professional knowledge of accounting major and lay a good theoretical foundation during my study at school; During the financial internship, I will seriously participate in every internship opportunity as required, sum up experience in practical operation, accumulate my own shortcomings in study, pay close attention to and understand the latest development of accounting work, and lay a solid foundation for future accounting work. When I leave the campus, I will become a veritable accounting professional, so that I can find my place in the waves and make my due contribution to the social economy.
Through this internship, I learned a lot of things that I can't learn in class, as if I suddenly became mature, understood the truth of being a man and doing things, understood the significance of learning, the preciousness of time and the true meaning of life, and understood that life in the world can't be smooth sailing, as long as I bravely face every post station in life! This makes me clearly feel the heavy responsibility on my shoulders, see the direction of life clearly, and also makes me realize that accounting work should support a careful and serious work attitude, have a peaceful mind and a spirit of not being ashamed to ask questions, think representatively no matter what happens, listen to other people's suggestions, don't be too impatient, be responsible for what you do, don't make promises easily, and strive to realize them. The unit also cultivated my practical ability, increased my practical experience, made a new start in actual financial work, and better accumulated experience for our future work.
I know that work is a passionate undertaking, which requires perseverance and hard work. I think it is very important that in this internship, I really integrated into the society for the first time, and learned from practice that the society has mastered some skills in dealing with people, and during this period, I paid attention to observing how my predecessors interacted with their superiors and how to deal with their relationship. Taking advantage of this rare opportunity has also broadened our horizons, increased our knowledge, and laid a solid foundation for us to further move towards society in the future.
During my internship, I was absent from work for no reason. I am diligent and studious. Modest and prudent, listen carefully to the guidance of veteran comrades, listen humbly to the work suggestions put forward by others, be able to observe carefully, experience personally, think independently and analyze comprehensively, study hard to apply what I have learned in learning examples to practical work, and try my best to combine theory with practice, thus cultivating my persistent professionalism and diligent and pragmatic work style. It also cultivated my patience and quality. Able to obey orders, get along well with colleagues, respect leaders, be serious and responsible, have a strong sense of responsibility, be able to complete tasks with good quality and quantity, and always adhere to the principle that if you don't do it, you must do your best.
Graduation practice is the most important practical link in university courses. Through this practice, I have deepened my understanding of accounting major and further consolidated and applied the knowledge I learned in school. I realize that there is still a certain distance between actual work and book knowledge, which requires me to further study, constantly improve myself, exercise myself in practice, and make myself invincible in the competition.
After the internship, I only have one thought, that is, I can finally breathe a sigh of relief. My internship has not changed. I found my first job here after I came out of school. It's a great honor to be appreciated by the company leaders, which saves me the experience of looking for a job for a long time, so I want to go all the way, always afraid of making mistakes in my work. It caused losses to the company. I successfully ended my internship in the state of serious efforts. Now I am about to be announced as a full-time employee by the company. You can imagine the excitement in your heart. I hope I can still live up to the trust of the leaders and do any work well in my post. So, I want to sum up my internship during this period.
I have never worked for three months before. There may be many students who have worked part-time, winter and summer vacations, and can have some work experience and understanding of the work. So it seems that my starting point is lower than others. When I was in college, I had been studying hard, and I didn't want to work to make money and increase my personal experience, but during these three months' work, I adapted to this job without any obstacles. First, because I have learned the professional knowledge of accounting thoroughly and clearly enough, I can apply it to my work well. Other people's suggestions and advice can basically be said to be a little pass, and I don't need to work hard at all. Secondly, because the company gave me preferential treatment for my internship, two days before I went to work, I got familiar with the working environment and got to know my colleagues. There is no work task on me, and the follow-up work is gradually added to me until the workload is added to the normal staff, which gives me enough time to adapt to this job, which is why I can adapt to this job smoothly.
The way the company treated me made me feel really lucky. I can meet such a good company in my first internship, so I dedicate my value to it without reservation and try to absorb everything I can, whether it is work skills or interpersonal communication. I try to consult others, because I want to present a better self to the company and not let the leaders down. Now I have achieved my goal. On the day when the internship expired, I was praised by the leader, which made me realize that my performance at work has always been seen by the leader.
These three months' work has completely made me an experienced accountant. I can do all the property work of the company by myself. You can also have your own opinions on all problems. It can be said that I am now a rare fresh blood of the company. I believe that with me, I will be able to make the company's accounting work in an orderly way.
Assessment summary of accounting practice 4 Practice is a necessary experience for every student. It enables us to understand the society in practice and learn a lot of knowledge that we can't learn in class. It also broadens our horizons, increases our knowledge, and lays a solid foundation for us to further move towards society in the future. Accounting refers to calculating, recording and summarizing the relevant data of specific things, and transforming them into financial information useful for users' decision-making. As an applied discipline and an important economic management work, accounting is an important means to strengthen economic management and improve economic efficiency. Economic management is inseparable from accounting. The more the economy develops, the more important the accounting work is. Accounting plays an important role in the improvement of economy in enterprise management, and its development motivation comes from two aspects: first, the change of social and economic environment; The second is the change of information demand of accounting information users. The former is a more fundamental driving force, which determines the demand for the quantity and quality of accounting information. Since the middle of this century, the information technology revolution represented by computer technology has had a far-reaching impact on the development of human society, and the information age has become an appropriate portrayal of our times. In this era of advancing with the times, both the socio-economic environment and the information needs of information users are undergoing profound changes. Accounting is undergoing unprecedented changes, mainly in two aspects: first, accounting techniques and methods are constantly updated, accounting computerization has replaced or is replacing manual bookkeeping, and real-time reporting is possible when enterprises establish intranets. Second, the application scope of accounting is expanding. The change of accounting comes from the change of enterprise manufacturing environment and the innovation of management theory and method, the latter two are caused by the change of external environment. To learn accounting well, we should not only learn all kinds of accounting knowledge from books, but also actively participate in all kinds of accounting practice opportunities, so that theory and practice can be organically and pragmatically combined. Only in this way can we become high-quality accounting professionals. To this end, according to the study plan, I went to a unit that has implemented computerized accounting for a month. The specific information of this internship is as follows:
First, fill in the original vouchers and accounting vouchers according to the economic business.
1. Original voucher: refers to the certification document that directly records the economic business, clarifies that the economic responsibility has legal effect and serves as the original basis for bookkeeping. Its main function is to prove the occurrence and completion of economic business. The information filled in the original voucher is: original voucher name, voucher date, voucher number and basic information of economic business (the basic information of economic business should be described qualitatively and quantitatively, such as the name, quantity, unit price and amount of the purchased goods, etc.). ), and should fill in the signature of the unit and related personnel.
2. Bookkeeping vouchers: Bookkeeping vouchers are the direct basis for registering account books. After accounting is processed by computer, the accuracy and completeness of electronic account books depend entirely on accounting vouchers, which are filled in according to the correct original vouchers in operation. Fill in accounting voucher information: voucher type, voucher number, voucher preparation date, account information, etc.
Second, register the journal according to the accounting voucher.
Journals are generally divided into cash book and deposit journal; Are generated by voucher files. In computer accounting, journals are automatically registered by computers. The main function of journals is to output cash and deposit journal for cashiers to check cash receipts and payments and balances. To export cash book and deposit journal, it is required that when the system is initialized, the cash account and bank deposit account must be marked with "Journal", that is, the account needs to register a journal.
Three, according to the accounting vouchers and the attached original vouchers, register the ledger, also known as the ledger. It is an account book with a ledger page to register the ledger according to the ledger account. After entering the accounting voucher, the computer will automatically register the subsidiary ledger.
Fourth, calculate the product cost according to the accounting voucher and subsidiary ledger.
According to accounting vouchers and subsidiary ledger, the product cost is calculated by comprehensive carry-over method in step-by-step settlement method.
Five, according to the accounting vouchers to prepare the subject summary table.
The account summary table is also generated by voucher file, and its preparation method is that the user inputs the start and end dates to be summarized, and the computer automatically generates the account summary table for the corresponding time period. Academic accounting forum
Six, according to the subject summary table to register the general ledger
Operate the computer according to the obtained account summary table, and the computer will generate the corresponding general ledger.
VII. Reconciliation (Trial Balance)
Reconciliation is to check the data of account books, check whether the accounting is correct and whether the account books are balanced. Reconciliation is mainly completed by checking the data of general ledger and subsidiary ledger, general ledger and auxiliary ledger. Trial balance is based on the accounting balance formula: debit balance = credit balance, checking the ending balance of all subjects set by the system, and outputting the account balance table and balance information. Generally speaking, after computer bookkeeping, as long as the accounting vouchers are correctly entered, all kinds of books should be correct and balanced after computer automatic bookkeeping. However, due to illegal operation, computer virus or other reasons, some data may be destroyed, resulting in inconsistent accounts. In order to ensure the consistency of account books, reconciliation should be carried out frequently, at least once a month, usually before the end of the month.
8. Prepare the balance sheet and income statement of this month according to the given relevant information; Take the beginning of1February as the beginning of a year and this month as the current year to prepare accounting statements.
The balance sheet is an accounting statement that reflects the financial situation of an enterprise on a specific date. It explains the financial situation of enterprises according to the accounting equation of "assets = liabilities+owners' equity".
Income statement is an accounting statement that reflects the operating results of an enterprise in a certain period of time. According to the accrual basis principle and matching principle, the income of an accounting period is matched with the cost and expense, so as to calculate the net profit and loss of the reporting period. According to the specific requirements, operate the computer to get this month's balance sheet and income statement.
Summary of accounting practice assessment 5 After this practice, I not only cultivated my practical skills, but also increased my practical experience, shortened the distance between abstract textbook knowledge and practical work, and made a new start in actual financial work; At the same time, it also made me realize that traditional manual accounting and computerized accounting have similarities and differences;
I. * * * Similarities:
1. The ultimate goal of traditional manual accounting and computerized accounting is to strengthen management, provide accounting information, participate in economic decision-making and improve economic benefits.
2. Both traditional manual accounting and computerized accounting abide by accounting laws and regulations, which are the important foundation of accounting work.
3. Traditional manual accounting and computerized accounting follow basic accounting theories, accounting methods and accounting standards.
4. Traditional manual accounting and computerized accounting have the same basic functions, including information collection and recording, information storage, information processing, information transmission and information output.
5. Keep accounting files.
6. Prepare accounting statements.
Second, the difference:
1, the operating tools are different. The traditional manual bookkeeping operation tool is abacus or electronic calculator, and the calculation process must be repeated every time. Because the calculation results can't be stored, people have to calculate and record at the same time, which is a heavy workload and slow speed. The operation tool of computerized accounting is an electronic computer, and the data processing is completed by the computer, which can automatically and timely store the operation results, and people can get the expected information as long as they input the original data.
2. Different information carriers; Traditional manual bookkeeping takes paper as the carrier, which takes up a lot of space and is difficult to save and find. In addition to the necessary accounting vouchers, computerized accounting can also use disks, tapes, etc. as information carriers, which takes up small space and is easy to keep and find.
3. The account book rules are different; Traditional manual accounting stipulates that journals and general ledger should use customized account books, and subsidiary ledger should use loose-leaf account books; Errors recorded in account books should be corrected by line breaking and scarlet letter method; Blank lines and blank pages in the account page should be crossed out with red lines. Computerized accounting does not adopt a set of error correction schemes of traditional manual accounting, and all registered and posted data shall not be changed (with technical control, of course). Even if there is an error, it can only be corrected by entering "change voucher", leaving traces of change. You can manually handle the blank lines and pages of the account page to be printed.
4. Accounting processing procedures (accounting forms) There are four traditional manual accounting processing procedures, but they can't avoid the fundamental weakness of repeated copying calculations, which is accompanied by an increase in personnel and links and an increase in errors. The account processing program of mature computerized accounting adopts the same model to handle the accounting business of different enterprises. The cost accounting program is in the form of software solidification in the computer, and the process from accounting vouchers to accounting statements is handled by the computer, and any required output can be met.
5. The organizational system of accounting work is different; The accounting organization of traditional manual accounting is based on the different nature of accounting things; Computerized accounting organization system is based on different forms of data.
6. The personnel results are different; The personnel in traditional manual accounting are all accounting professionals, and the authority should be accounting; The personnel in computerized accounting are composed of accounting professionals, computer software, hardware and operators, and the person in charge should be an accountant who has mastered the intermediate level of computerized accounting.
7. Internal control is different; Traditional manual bookkeeping generally checks the correctness of accounting vouchers from the summary information, quantity, unit price, amount, accounting subjects and other items; The correctness of accounts is generally verified by mutual verification of three sets of accounts; It also goes through internal control means such as consistency of accounts and certificates, consistency of accounts and consistency of accounts and facts to ensure the correctness of data and plug loopholes. Due to the changes in accounting procedures and accounting working group system, except for the collection, review and coding of original data by the original accountants, all other processing work is undertaken by the computer department. The internal control mode was partly replaced by computer technology, from manual control to man-machine control.
All the above differences converge to one point, all because of the change of computerized accounting data processing mode, which has caused changes in all aspects of traditional manual accounting. This change will make the system function more strengthened, the system structure more reasonable and the system management more perfect.
Before, I always thought that my knowledge of accounting theory was solid and strong, just like all my work, it was right to master the rules and follow the rules. Then, it should be no problem to be an excellent accountant. At this time, I found that accounting is actually more about its practical operation and practicality. Without operation and practice, everything else is zero! Accounting is doing accounts.
Secondly, the connectivity, logic and standardization of accounting. Every transaction must be registered in the accounts that may be related according to its original vouchers, such as bookkeeping vouchers, subsidiary ledgers, diaries, three-column ledgers, multi-column ledgers, general ledger, etc. This is one of them. Every accounting transaction is justified and registered in chronological order, which is very logical. This is the second. In accounting practice, it is not allowed to add or modify missing or wrong accounts, nor is it allowed to practice fraud. Each procedure and step can be based on the accounting system. It embodies the standardization of accounting, which is the third.
Posting method: firstly, according to the occurrence of business, obtain the original voucher and register it as an accounting voucher. Then, according to the accounting voucher, register its subsidiary ledger. At the end of the period, fill in the account summary table and trial balance table, and finally register them in the general ledger. After carrying forward its cost, according to the general ledger, fill in the annual statements such as balance sheet, income statement and income statement. This is the general sequence and basic flow of accounting operation.
Accounting is a dull job. During my internship, I was bored with boring accounts and figures all day, so that there were many mistakes in the accounts. The more mistakes you make, the more annoying you are. This will only make things worse. On the contrary, as long as you do it with your heart, you will make ends meet. The more you do it, the more fun you feel, and the harder you do it. Liang Qichao said: Any occupation is interesting. As long as you are willing to continue, fun will naturally happen. Therefore, do not do accounts: sloppy, sloppy, impetuous. Everything is the same, you need perseverance, care and perseverance, then you will reach the other side of success!
I benefited a lot from this accounting internship. Just one month's internship will benefit me for life.
Six years have passed, and the three-month internship is almost over. Looking back on the past month, I can't help but feel deeply. Time flies, and the three-month internship will be over in a blink of an eye. Looking back, although there is no vigorous result, it has experienced extraordinary tests and tempering.
During my internship, my main job is to work on the spot (paying taxes and running the bank), and at the same time, I also cooperate with other accountants in the finance department and some jobs that do not belong to the accounting category. Through these highly operational work, combined with the professional theory of accounting, I have mastered the professional knowledge I have learned more systematically and strengthened my cognition and recognition of accounting jobs; Cultivate interest and enthusiasm for the major you are studying; Inspired the enthusiasm of learning professional theoretical knowledge.
For field work, I mainly go to the tax bureau and the bank. The work of the tax bureau is also relatively simple, mainly collecting all the information, stamping, going to the local tax bureaus in various towns and paying business tax and surcharges. However, special attention should be paid to the handling method of Hengli Local Taxation Bureau, which issued the foreign trade certificate. The work of the bank is relatively responsible. Going to the bank is mainly about opening and closing accounts. Although it looks simple, it is easy to miss information because there are more company information to bring and the information required by each bank will be different. To be prudent, I call the bank every time before I go to the bank and ask for the information I want to bring in case it leaks. For banks, we should also pay more attention to talking with them and handle the relationship well, so that we can get more help from them in our work and increase our work efficiency.
I haven't developed a rigorous and meticulous habit in the registration and collation of accounting vouchers. Sometimes there will be a little mistake in the registration voucher, and something is written wrong in a certain part of the voucher, which will lead to the rewriting of the voucher and delay the work efficiency. In addition, because I didn't receive the training of sorting vouchers during my college years, there were some phenomena such as untidy sorting and uneven pasting when sorting vouchers, but under the guidance of Sister Xian, I have made great progress.
As an accounting assistant, assisting accounting is one of my important tasks. For example, helping them sort out information, check accounts, print, scan, move, lift these jobs, it seems that there is no technical content, but from this process, I will gradually understand the workflow of the whole accounting office and deepen my understanding of the division of labor of financial personnel.
During my work, I was deeply regretted by the financial staff. Under their careful guidance, I quickly became familiar with the company's financial process and learned finance. I was annoyed, angry and discouraged. Why are you so stupid and often do wrong things? I once doubted whether I was qualified for this job. Encouraged by my colleagues, I gradually increased my confidence. I am determined to learn well, because I have placed too many people's hopes on me, and I can't let them down. As time went on, I became familiar with it. From the beginning of a daze to today's methodical. From theory to practice.
This internship, I learned a lot of things that books can't learn, and sublimated myself! This also changed me from an ignorant student to a thoughtful and planned social worker. It was they who gave me hands to guide the way forward and taught me patiently. I am very grateful to them because they have learned so much in such a short time.
I am about to become a full member. According to the requirements of division of labor, I am mainly engaged in cost accounting. I will focus on cost accounting in the future. Under the guidance of Sister Xian, I hope that through a period of hard work, I can independently handle the cost accounting on the construction site as soon as possible, and I can undertake the task of independently handling the cost accounting next year and grow into a meticulous, steady and mature accountant.
The assessment summary of accounting practice for seven or three months has finally come to an end. When I first started my internship, I thought I would feel relaxed and happy. At this moment, I was reluctant to part with it, but regretted it. Generally speaking, my internship has achieved ideal results. I can get everything I need to learn, and I can solve all aspects of accounting work by myself. This is the result of three months' internship.
When I first started my internship, my mentality was very wrong. I hated work at that time, so in the first week, my enthusiasm for work was very poor. I don't want to do many things by myself until my master calls me. To put it bluntly, I haven't changed from a comfortable life at school to a full and busy job, and I wasted several days, and then left a bad impression on my colleagues in the department and the master personally. This is definitely mine. As the work progressed, I found that the company arranged it for me. As long as you make good use of what you have learned at school, you can finish it well, and you are a little immersed in the joy of putting the knowledge in your head into practice. There is a kind of confidence, "I can do so much, it seems that I am still very useful." Gradually, I became familiar with the work. Why did I go to the tax bureau for these accounting jobs given to me by the company? I can handle the work of sorting out financial statements and reimbursing employees for taking a taxi to eat. I also applied to the leader for a more core job. I began to despise these basic things. I was directly taught by Master to lay a solid foundation and accumulate work experience before thinking about progress. This taught me a profound lesson. You can't do whatever you want in the company. As employees, we are only responsible for completing our own work and thinking more about creating value for the company. Staff transfer and work arrangement are the business of leaders. Later, I began to pursue work efficiency while ensuring the quality of work. This process also makes me exercise. Now my accounting foundation is very solid, even if the leader gives it at once.
Three months ago, I was a person who knew a little about accounting. Now, I dare say that I am qualified for the accounting position in general companies, but I don't know those enterprises. Mainly because I have a good teacher who can almost talk to me, answer questions, extend my knowledge and let me know more about this industry. This internship is very helpful for my personal growth in all aspects. I believe I can be an excellent accountant.
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