Summarizing the social practice of accounting, the current accounting is a technical specialty with strong application, and it can't be taught by the book. Only the real "actual combat" experience-internship will be an essential exercise before we step into the accounting field. Let's share the summary of accounting social practice with you and get to know it together.
Summary of Accounting Social Practice 1 Summary of Accounting Professional Social Practice
Nowadays, accounting is a technical major with strong application, so it can't be taught by the book. Only the real "actual combat" experience-internship will be an essential exercise before we step into the accounting field. As a contemporary graduate student, only by integrating theory with practice can we really need outstanding talents in today's society. As a graduate student who is about to enter the society. Internship is a necessary experience, which enables us to understand the society in practice, learn a lot of knowledge that we can't learn in class, broaden our horizons and increase our knowledge, and lay a solid foundation for our further social development in the future. Accounting refers to the calculation, recording and collection of relevant data of specific things, which are transformed into financial information useful for users' decision-making through processing.
(a) Practical purpose
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. In this era of advancing with the times, both the socio-economic environment and the information needs of information users are undergoing profound changes. Unprecedented changes have taken place in accounting, mainly in two aspects: First, accounting techniques and methods are constantly updated, accounting computerization has replaced or is replacing manual bookkeeping, and it is possible for enterprises to report in real time when establishing intranet. 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.
With the improvement of the accounting system, the society's attention and requirements for accountants are becoming more and more strict. As accounting professionals in the future society, we should strictly demand our own quality and cultivate strong accounting professional ability to meet the requirements of society and enhance social competitiveness. So, this summer vacation, I went to Xinjiang Credit Suisse Limited Liability Accounting Firm to participate in social practice, to see how they work and do what they can.
(B) the content of practice
Accounting is an experienced profession, and work experience is an advantage in job hunting. In order to accumulate more work experience, I got a very rare opportunity during the holiday. During this period, I worked hard to turn theoretical knowledge into practice, and tried to combine theory with practice. In practice, I observed work discipline, did not arrive late and left early, and earnestly completed the work assigned by the leaders. I won unanimous praise from the learning leaders and all the staff, but I also found many shortcomings. Through practice, we can further consolidate the knowledge we have learned and lay the foundation for going to work in the future. What moved me even more was that the leader asked the senior of the company to teach me how to deal with the comprehensive affairs of the company.
In this process of study and contact, I found that accounting is a discipline with strong combination of practice and theory. Although I have studied this course, when I first operated the specific business with my colleagues in the company, I felt a little different from the book. The affairs in practical work are detailed and complicated, and only by practicing more can we firmly grasp them. The main purpose of this internship is to see what are the differences and similarities between the theoretical knowledge we have learned and the actual operation of the company, how to implement internal control, how to implement new accounting policies, how to transition the old and new policies, how to handle some special accounts and so on. With these questions, I looked at them with my eyes in recent months, asked my leading colleagues if there was anything they didn't understand, and gave me some answers to these questions in the accounting internship report, which achieved the purpose of this internship. Besides professional knowledge, I also saw a lot of things that I couldn't learn in class. How the company operates, the team spirit among employees, the process of handling business, the implementation of rules and regulations, the management of enterprises and so on. As an accountant, this internship has made me more aware of my future efforts. For example: practical ability, adaptability, psychological quality, adaptability and so on. In addition, it is also important to be enterprising.
In practice, I participated in all the cashier's work, from reviewing original vouchers, preparing accounting vouchers, posting to preparing accounting statements. Seriously studied the proper and standardized accounting process, studied company law, tax law and accounting law under the guidance of predecessors, really moved from textbooks to reality, from abstract theory to colorful real life, carefully understood the whole process of accounting work, carefully studied the accounting treatment of various school economic businesses, and mastered the use of three financial software. I take advantage of this rare opportunity to work hard and be strict with myself. I humbly asked the financial staff for their accounting practice reports, studied accounting theories, laws and regulations, and used my spare time to learn some related knowledge outside the textbook content, and mastered some basic accounting skills, including the following:
(1) Sign for the original voucher; (2) preparation of accounting vouchers; (3) Accounting bookkeeping registration; (4) Preparation, analysis and interpretation of accounting reports; (5) Accounting is used to deal with various affairs of enterprise management; (6) internal audit; (7) sorting out and keeping accounting files; (eight) other accounting matters that should be handled according to law and practice. All accounting services should include budget, final accounts, cost, cashier and other accounting services. Among them, the preparation of statements is also a very important thing, and the purpose of accounting statements is to provide useful information to information users. Accounting information should be accurate, comprehensive and timely, but the current financial statements have many limitations. In the era of e-commerce, based on the support of network technology platform, the generation of statements will realize automation, networking and no timeliness, breaking through the limitations of time and space. With the rapid development of electronic information, human beings are stepping into the information society. The network economy is developing at an unexpected speed. In just a few years, e-commerce, as an important part of the network economy, has entered people's field of vision and has had a far-reaching impact on traditional accounting. According to the requirements of the information age, all units have basically realized the informationization, automation and networking of management.
The six-month internship is over. In this half-year internship, I learned a lot of knowledge that I couldn't learn in class and benefited a lot. As a student majoring in accounting, I can say that I am familiar with financial accounting. We have mastered all the basic professional knowledge, basic theories, basic methods and structural system of financial accounting. But these seem to be just on paper. If we put these theoretical things into practical application, then we will be at a loss and don't know how to start.
I used to think that my knowledge of accounting theory was solid and strong. Like all work, I have mastered the rules and followed the gourd painting gourd ladle. Therefore, it should be no problem to be an excellent financial accountant. Now it is discovered that accounting is actually more about its practical operation and practicality. Without operation and practice, everything else is zero! Accounting is doing accounts. The following are the characteristics and accumulation of accounting that I have learned from this accounting practice that I can't learn from books, as well as many other reasons.
The first is 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. Every accounting transaction is justified and registered in chronological order, which is very logical. 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.
Secondly, the method of posting: First, 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. Every morning, the accountant in charge of bookkeeping is to check yesterday's accounts, such as printing preliminary work preparations, account statements, daily general ledger, balance checking of all business accounting vouchers that happened yesterday, and so on. Then start the day's daily business, mainly checks, wire transfers and so on. Before noon, if there is a bill exchange, prepare special transfer and loan vouchers according to the exchange balance sheet and check whether there is a refund. In the afternoon, checks drawn by other staff members for door-to-door collection will be reviewed and entered through the information system. Today's business is over, and today's checkout is processed, all relevant vouchers of today's business are printed, and the account is reconciled to check whether the debit and credit of today's account are balanced. Finally, it is bound by a special accountant, re-examined, and then the voucher is bound to the superior.
The unit needs someone to be in charge, and the person in charge should be good at managing money. With the establishment of China's socialist market economic system and the deepening of economic system reform, all walks of life are developing rapidly, and the daily management projects of the Bureau of Commerce will be more and more, and the business they face will be innovated accordingly, which requires financial accountants to keep learning and improve their professional level to meet the requirements of modern financial management.
(3) Practical experience
In my real life, I also understand a lot: in daily work, it is inevitable that superiors bully and blame subordinates. Even so, it taught me a valuable lesson. It makes me understand that you must be calm when others criticize you or you listen to others' opinions. Only in this way can you show that you are really listening to him. Although it's hard to be criticized, make it clear that you really accept their criticism. Because only in this way can we learn from failure and pave the way for future success. We should learn to get up from where we fell. That's what I should do.
I also learned interpersonal and interpersonal skills from my work. I can see my own value in interpersonal communication. People are often very persistent. However, if you only ask about cultivation and don't ask about harvest, then you will certainly make many friends. Treat friends, never haggle over every ounce, never force them to pay the true feelings equivalent to yours. You must know that giving is more pleasant than receiving. No matter what you do, you must have initiative and enthusiasm, have confidence in success, learn to communicate with people around you, care for others and support others. In the days of practice, there are joys and sorrows, sorrows and joys. Maybe this is the whole of real life. I don't know how many practitioners have felt this way, but on the whole, this spiritual life is an important step towards society in my life, which is worth remembering. Now that I think about it, I have gained a lot from these ten days of actual life. The life lessons I learned are beyond my understanding at school, which is also part of my wealth. Now graduate students are no longer "hot" in the talent market, but almost all of them have work experience in the recruitment conditions of every employer. Therefore, graduate students should not only have theoretical knowledge, but also the accumulation of work experience is equally important for finding a job in the future. It's simple. To apply for a job with the same academic qualifications, the company certainly pays more attention to personal relevant work experience. Faced with anxiety and pressure, the employment environment is not optimistic, and the form of competition is becoming increasingly fierce, so some graduate students like me choose to work in the summer. Although the summer vacation is only 1 month, during this time, we can experience the hard work, exercise our will and accumulate some social and work experience. These experiences are "intangible assets" owned by a graduate student, and their functions will be revealed at critical moments. "I think it's an armchair strategist. I don't know if it should be done." During my short internship, I deeply felt my shallow knowledge and lack of professional knowledge in practical application. At first, I felt at a loss about some jobs, which made me feel very sad. At school, I always thought I was doing well. Once you come into contact with reality, you don't know how little you know, and you really realize the meaning of "endless learning". This may be my feeling alone. But one thing is clear, that is, there is indeed a gap between our accounting education and practice. A journey of a thousand miles begins with a single step. This short and substantial internship in the past month, I feel that it has played a role as a bridge and a transition to the society. It is an important experience in my life and an important step, and it is also of great help to my future work. Through this internship, I let myself know more about the society through my personal social practice experience, increase my knowledge in practice, exercise my talents, cultivate my adaptability, and more importantly, test whether what I have learned can be used by the society, whether my ability can be recognized by the society, and find out my shortcomings and gaps. In such a place, we sometimes compare ourselves with the same group of young people who go in and out of the office building, and really feel the obvious gap in our hearts. Of course, this gap was not formed overnight. Therefore, it is particularly important to have a correct psychological orientation when going out. Otherwise, we often lose our way because we look at ourselves unevenly. Those who walk in front of us can be regarded as role models.
When I finish my work, I have a yearning feeling in my heart. I understand the requirements of myself and society, because now I am looking for a job after graduation, especially for people like me, and sometimes the society, I choose my own career. This should be the so-called employment before choosing a job. Summarizing my social practice during this period, although it is my social practice, I think it is successful, useful and beneficial.
(4) Actual feelings
The short and unforgettable internship journey is like a blink of an eye, and the feelings during it are like a five-flavored bottle-all kinds of ups and downs. In the tense and fulfilling working environment every day, I have passed a month's internship unconsciously. Looking back on this month's internship, I am full of excitement and infinite regret. Faced with anxiety and pressure, the employment environment is not optimistic, and the form of competition is becoming increasingly fierce, so college students like me choose social practice. Although the practice time of part-time job is very short, during this time, we can experience the hard work, exercise the quality of will and accumulate some social experience and work experience. These experiences are "intangible assets" owned by a college student, and their functions will be revealed at critical moments. In addition to learning book knowledge, college students also need to participate in social practice. Because many college students are sober enough to know that people who "don't listen to things outside the window and read only sage books" are not the talents needed by modern society. College students should cultivate the ability to think independently, work independently and solve problems independently in social practice. By participating in some practical activities, we can consolidate the theory we have learned and increase some knowledge and skills that books can't learn. Because the ability to transform knowledge into reality depends on practical experience and exercise. Facing the increasingly severe employment situation and the ever-changing society, I think college students should change their ideas, not simply take summer jobs as a means to earn money or accumulate social experience, but more importantly, take the opportunity to cultivate their entrepreneurial and social practice abilities.
Summary of accounting social practice 2 Model essay on accounting professional social practice report
The university is a small society, and stepping into the university is equal to stepping into half the society. We are no longer flowers in the ivory tower that can't withstand the wind and rain. Through the tempering of social practice, we deeply realize that social practice is a fortune. Society is a comprehensive university, which can train more people. Only by correctly guiding us to go deep into the society, understand the society, serve the society and devote ourselves to social practice can we find our own shortcomings and create good conditions for going out of school and entering the society in the future. Only in this way can we apply what we have learned, become talents in practice, grow up in service, effectively serve the society and reflect the self-worth of college students. In the future work, we will continue to expand the scope of social practice, tap the potential of practical activities to cultivate talents, adhere to the combination of social practice with understanding the national conditions and serving the society, and make suggestions for the all-round development of the country and society. Adhere to the combination of social practice and professional characteristics, contribute to local economic development and create new wealth for society.
Social practice activities provide opportunities for college students living in urban ivory towers to get in touch with and understand the grassroots. Go deep into the grassroots, have a heart-to-heart talk with grassroots leaders, and collide with new sparks. I have learned a lot of things that books can't learn, learned rich nutrition, understood the true meaning of "from the masses, to the masses", and realized that only by practicing, going to the grassroots and linking the fate of individuals with the fate of society and the country is the correct way for young people to grow into talents.
"Life is hard, practice makes perfect". Through carrying out colorful social practice activities, I gradually learned about the society, broadened my horizons, increased my talents, recognized my position in social practice activities, discovered my shortcomings, and made an objective evaluation of my value. This invisibly gave me a correct position on myself and enhanced my confidence and perseverance in studying hard.
As college students in the new era, social practice is an experience that everyone must have, which enables us to understand society and consolidate knowledge in practice. It is a test of each student's professional knowledge, which makes us learn a lot of knowledge that we can't learn in class at all. It not only broadens our horizons, increases our knowledge, and lays a solid foundation for us to go further into society in the future, but also is the first step for us to go to society to accept challenges.
First, the purpose of social practice (importance)
Correctly understand the major: accounting is an accounting method that measures, records, calculates, analyzes, checks, predicts, participates in decision-making and supervision of the economic business of the unit from both quantity and quantity, aiming at improving economic benefits, and is also an important part of economic management activities. As a highly applied discipline and an important economic management work, accounting is an important means to strengthen economic management and improve economic benefits. Economic management is inseparable from accounting. The more the economy develops, the more important the accounting work is.
In view of this, after two years of college study and life, through the study of accounting principles, intermediate financial accounting, cost accounting and accounting information system, I can say that I have a preliminary understanding of accounting and mastered the professional basic knowledge, basic theory, basic methods and structural system of accounting, but these seem to be only theoretical things. I feel that I have mastered some knowledge of accounting theory, and I can only talk here. Therefore, under the firm belief that "practice is the only criterion for testing truth", it is believed that only by applying the theory learned from books to actual accounting practice can we truly master this knowledge.
Second, the process of social practice.
Accounting is an experienced profession, and work experience is an advantage in job hunting. In order to accumulate more work experience, with the help of my relatives, I got a very rare social practice opportunity in a township enterprise. During my internship, I tried to put the theoretical knowledge I learned in school into practice and try to combine theory with practice. During the internship, I was able to abide by the work discipline, not be late, not leave early, and conscientiously complete the work assigned by the leaders, which won the unanimous praise of the learning leaders and all the staff, but also found many shortcomings of myself.
In practice, I participated in the accounting operation for nearly two months, from reviewing original vouchers, preparing accounting vouchers, posting to preparing accounting statements. Seriously studied the proper and standardized accounting process of public institutions, and also studied company law, tax law and accounting law under the guidance of predecessors. It is really from textbooks to reality, from abstract theory to colorful real life. I have studied the whole process of accounting work in public institutions in detail, carefully studied the accounting treatment of various economic businesses in schools, and mastered the use of two financial software. I took advantage of this rare opportunity to work hard. Be strict with yourself, consult financial personnel with an open mind, study accounting theory, learn accounting laws and regulations, use spare time to learn some related knowledge beyond the contents of textbooks, and master some basic accounting skills, including the following:
1, review method and key points of original vouchers;
2. Fill in the proof of charge to an account and review the key points;
3. Registration and reconciliation of subsidiary ledger and general ledger;
4. Preparation and declaration of financial statements and tax returns;
5. Common sense of binding and keeping accounting files. So as to further consolidate the knowledge I have learned and lay the foundation for really going to work in the future. What moved me even more was that menstruation first taught me to handle the comprehensive affairs of the company. Such as matters related to tax registration. Applications from general taxpayers and so on.
In this process of study and contact, I found that accounting is a discipline with strong combination of practice and theory. Although I have studied this course, when I first operated the specific business with my colleagues in the company, I felt a little different from the book. The affairs in practical work are detailed and complicated, and only by practicing more can we firmly grasp them. The main purpose of this practice is to find out the differences and similarities between the theoretical knowledge learned and the actual operation of the company, how to implement internal control, how to implement new accounting policies, how to transition the old and new policies, how to handle some special accounts and so on. With these questions, I looked at them with my eyes in this month and asked my aunt if there was anything I didn't understand, which gave me some answers to these questions in practice and achieved the purpose of this practice. However, as an accountant, this internship has made me more aware of my future efforts. For example: practical ability, adaptability, psychological quality, adaptability and so on. In addition, it is also important to be enterprising.
I think every experience is an accumulation, and this accumulation is the wealth in the future. In work and study, let these precious wealth play a role, so as to get twice the result with half the effort. Social practice is really an experience, and only by personal experience can we know the taste. What you learn in textbooks is the most basic knowledge. No matter how the actual situation changes, as long as you master the most basic knowledge, you can respond to changes with constancy. Nowadays, many people think that the knowledge learned in class is useless and frustrated in practice, but I think how can a society cope with this rapid change without book knowledge?
In this holiday practice, I take "making good use of knowledge, increasing social experience, improving practical ability and enriching holiday life" as the purpose, and use the holiday to participate in meaningful social practice activities, get in touch with society, understand society and test myself from social practice. This social practice has gained a lot. I think the following four points are lacking in practice.
First, be good at communicating with people in society. After working for a while, I know more people. How to communicate well with people requires long-term practice. In the past, there were not many job opportunities, and talking to others was not flexible, which made the conversation cold and embarrassing. Communication with colleagues is equally important. People will be integrated into social groups in society, and people will cooperate with each other to make the process of doing things more harmonious and effective. You should listen, be patient, and accept the advice given to you with an open mind.
Second, be confident in society. Self-confidence is not a numb boast, but an affirmation of one's ability. In many contacts with customers, I understand the importance of self-confidence. It doesn't matter if you have no social work experience. The important thing is that your ability is no worse than others. Social work experience is also accumulated. If there is no first time, how can there be a second or third time? Self-confidence makes you more energetic and energetic.
Third, we should overcome our timidity in society. When I started my holiday, I knew I had to work during the holiday, and I was scared. I feel a lot of difficulties, my lack of social experience, lack of education and other reasons make me feel very small, so my cowardice is revealed. I tried to overcome my inner fears several times. Just like my brother said, "In society, we should learn to be thick-skinned, not afraid of how bad other people's attitudes are, but also deal with them easily, speak boldly to people and work hours."
You won't be afraid when you grow up. "In fact, anyone is born with everything. He was fearless when he was a child, and he was afraid to eat if he wanted to. When you overcome the psychological barrier, everything becomes easy to solve. To conquer yourself, only by conquering yourself can we conquer the world. The key is to have the courage to face it. As a famous person said, "courage leads to heaven, cowardice leads to hell." "
Fourth, constantly enrich knowledge in the work. Knowledge is like human blood. Without blood, people will be weak, and without knowledge, their minds will dry up. University is a holy place to educate, cultivate and hone me. I feel honored to live here. Society is a good exercise base, which can connect the knowledge learned in school with society. Practice is the best way for students to get in touch with society, understand society, serve society and practice themselves with what they have learned. Practice it yourself, not behind closed doors. It has achieved a leap from theory to practice and then to theory. Enhance the ability to understand, analyze and solve problems. It has laid a good foundation for knowing, understanding and stepping into society.