Time flies, the one-year probation period has passed quickly, and it will start again in a blink of an eye. Looking back on the past year, I can't help feeling a lot. Although it has not achieved remarkable results, it has experienced extraordinary tests and tempering.
I have worked in finance for a year and also wrote my own summary. Taking stock of yourself regularly should also be a spur to yourself.
As one of the key departments, xx Coal Mine Finance Department not only requires quick familiarity with the Group's financial system and the operation of financial software, but also adapts to the requirements of continuous financial updating, auditing and inspection, and grasps the reasonable and correct application of tax policies. With the help and guidance of leaders and colleagues, through their own efforts, a newcomer with no experience in accounting industry has become a financial accountant in the coal industry. I feel that my comprehensive working ability has taken a step forward than before.
Looking back on the coming year, in order to sum up experience, improve ourselves, overcome shortcomings and meet the requirements of the bureau, we will briefly review and summarize the work of the year as follows:
First, the study and understanding of basic accounting work
Seriously study and implement, further strengthen the study of basic financial work, standardize and learn the preparation of accounting vouchers, especially the study and application of financial software, master the setting of accounting books and the conversion of basic data, as well as the basic operations of system administrators, managers, fixed assets modules and basic input. Completely mastered the basic operation of financial software.
I studied the financial development and internal accounting system of the bureau and mine, focused on the establishment of the bank and the management of the current account in the bureau, and got a good understanding and understanding of the contracted financial settlement between the bureau and mine, which laid a good foundation for my future development.
Learned to prepare all kinds of financial statements needed in the mine and declare all kinds of taxes. Because my unit is mainly engaged in mining, there are many kinds of materials, many cost items and many involved, so it is also difficult for us to prepare a large number of financial statements. The focus is on the accuracy and timeliness of statements, and provide accurate financial information for superior units at any time.
Second, understand the expenses and costs as well as the projects under construction.
I learned the material accounting management, made clear the classification of cost, project management and departmental project management, truly reflected the current cost, and provided a reference for performance management. The mine where I am located is also a relatively large coal mine, and there are many kinds of materials every month, which also brings great inconvenience to the financial cost and material management. Although we tried the software management of inventory materials, the inventory management software is not suitable for the material management of our mine because of the variety of materials. Therefore, our mine adopts the management method of manual division of labor and has achieved good results. However, when materials are well managed, we encounter great problems in carrying forward costs. Our cost items are divided into 13 categories, which should be classified according to various departments and conform to the internal assessment of our mine, so our workload is very large. After careful research and discussion, we combine the departmental accounting with the internal inspection in essence, and then combine it with our financial general ledger, which obviously reduces our workload and makes our work more simplified and clear. Through this incident, I understand that only if you have experienced financial work yourself can you understand what problems it illustrates and improve and perfect the financial accounting method better.
Learned cost accounting management, fully mastered the material cost difference management.
From material procurement to material storage to material distribution management, there are good studies. But in the study of material accounting, the most important thing is the difference of material cost, which is the key to do this work well. Our company adopts planned cost accounting, that is, the monthly warehousing is based on the material unit price recorded by our mine, but our actual unit price is still different from my plan, that is, the material cost difference, but we will encounter many problems in actual operation, such as the treatment of positive and negative differences and the calculation of difference rate. From this point, I learned the application of combining theory with practice, which made me better master the accounting of differences.
Learn the management of projects under construction and the accounting management of capital sources.
As our mine has just started, the required equipment is constantly increasing to meet the needs of production. Therefore, the projects under construction every year are also rising. Learning the management of engineering well is actually the management of the source of funds. If we know the source of funds, we will know the project, which we have not learned in our textbooks. We can only learn by doing. Through this, I think
Third, my overall influence and understanding of financial management.
With the development of social economy, accounting has become a hot industry and an indispensable part of the daily operation of enterprises and companies. With the improvement of accounting system, accountants are highly valued and strictly required. As accounting professionals who are about to enter the society, in order to meet the requirements of society and enhance social competitiveness, they must strictly demand their own professional quality cultivation and cultivate strong practical operation ability of accounting work. After three and a half years of professional study, on the premise of mastering some basic accounting knowledge, in order to further consolidate theoretical knowledge and organically combine theory with practice, I conducted a three-month professional internship in XX Law Firm from February 25th to May 30th, 20xx. The following are some thoughts and experiences of this internship.
First, the importance of internship
Accounting is an accounting method to measure, record, calculate, analyze, check, predict, participate in decision-making and supervise the economic business of accounting units for the purpose of improving economic benefits, and it 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, I have basically mastered all the basic professional knowledge, basic theories, basic methods and structural system of accounting through the study of intermediate financial accounting, financial management, management accounting and cost accounting and the application of computerized accounting software. I think in practice, I just need to apply theory to practice. After three months of internship, I realized that my idea was too naive, and it was impossible to measure the operation with book knowledge in real accounting work. Finally, I realized that practice is better than theory. Without practice, or I will never think that accounting work is so rigorous and serious, nor will I think that as an accountant, I need more care and patience than other jobs.
Second, the internship unit
With a happy and beautiful vision, I came to Tiancheng Law Firm, a medium-sized law firm with more than 20 professional lawyers. Engaged in civil, criminal, administrative and other legal business. Usually, the accounting affairs are complicated, the daily financial workload is relatively large, and the requirements are relatively high. Be quick and effective, and make no mistakes. Therefore, the professional standard of accounting is also quite high.
Third, the main process of internship
Because every lawyer here is very rigorous and professional, he is under great pressure. After all, he looks so guilty in front of a lot of professionals.
The internship period of one and a half months is over. During this one-and-a-half-month internship, I learned a lot of knowledge that I couldn't learn in class and benefited a lot. The following is a summary of my graduation internship report, please provide your valuable advice.
For modern enterprises, accounting is an important management system, which serves the realization of enterprise goals. Therefore, it can be considered that realizing the business objectives of enterprises is the fundamental goal of enterprise accounting. With this goal in mind, I started a purposeful internship in an internship company. Before that, I studied Accounting Law, Accounting Standards for Business Enterprises and General Principles of Commercial Finance as transitional new industry accounting systems and financial systems, because these university charters are important measures in the process of accounting system reform in China.
In this internship, the main position is to write off some accounts, so the accounting of accounts receivable and payable in the main internship subjects also involves some other foreign investment subjects. During the internship, I participated in the financial accounting at the end of this enterprise, carefully studied the proper and standardized accounting procedures, really moved from textbooks to reality, returned to colorful real life from abstract theory, carefully understood the whole process of financial accounting and all links of accounting, carefully observed the whole audit and accounting process of some accounting, and mastered the application and scope of some accounting affairs. Follow the financial personnel to verify the accounting facts. I really know and am familiar with the public prosecution procedure in China and the role and function of the court. At the same time, I also cooperated with the company's financial personnel to make investigation records and log stories. I practiced 1 month for more than half a month. Objectively, I have a perceptual knowledge of what I learned in school, which makes me fully understand the relationship between theory and practice. My internship mainly involves accounting business (corporate business), and other things I generally know are purchasing business, bill business and loan business. Accounting business The accounting of public business (mainly bill business) accounting department is mainly divided into three steps: bookkeeping, rechecking and cashier. The bill business mentioned here mainly refers to checks, including transfer checks and cash checks. To handle the cash check business, it is necessary to check whether the drawer's seal is consistent with the bank's reserved seal, either through the seal inspection of colleges and universities or through manual check; Then, check whether the amount of words and figures is consistent, whether the issue amount, issue date and payee elements have been altered, whether the check exceeds the time limit for presenting payment, whether the check is overdrawn, and whether the endorser's signature is consistent if there is endorsement. It is worth noting that amount in words can be rounded to the nearest yuan, but not to the nearest minute. For cash checks, the accounting bookkeeper checks them and then passes them on to the accounting checker. After the accounting reviewer confirms that it is correct, it will be passed to the cashier, who will stamp the cash payment, and the payee can receive the cash at the cashier's office (after the cashier and the payee check the accounts orally).
Through this internship, I have a deeper understanding of accounting work as follows:
1. About accounting reports: The information disclosed in accounting reports should fully reflect the financial status, operating results and related information of the enterprise in a specific period to meet the needs of information users. The accounting information reported according to the current basic accounting standards system for enterprises can no longer meet the information requirements in the era of knowledge economy. (1) At present, the form of accounting report is single, and it is digitally reflected in tables, with few descriptions. (2) The measurement standard of current accounting report is based on historical value, but it does not fully reflect current value and future value; (3) The contents of this accounting report are based on historical cost and accrual basis, reflecting historical and present information, but lacking predictive, forward-looking and uncertain information. In addition, the report emphasizes the overall content, but the disclosure of some special contents is not sufficient; (4) The results of current accounting reports are mainly influenced by internal economic activities, and fail to fully reveal the influence of external environmental factors on enterprises; (5) The current accounting report is submitted on the premise of accounting by stages, and it is reported regularly, which has poor timeliness.
Second, thinking about the reform of accounting practice: As an important part of national economic management, accounting management will play an increasingly important role in social and economic development. With the advent of the era of knowledge economy and the change of management mode, the focus of accounting work should gradually evolve from information processing to the analysis, judgment and application of knowledge and information, and the reform of accounting practice is imperative.
1, expanding the scope of accounting profession. In the era of knowledge economy, the basic point of accounting work is not only satisfied with the past information (computers can easily complete this task in a very short time), but also focuses on information control and future prediction. In addition to traditional enterprise accounting, financial management, business planning, financial control system design, investment decision-making and so on should all become important professional areas. Therefore, accounting practitioners should constantly broaden their horizons, extend and change the functions of accounting work, and give full play to the due role of accounting in the era of knowledge economy.
2. Continuously update the accounting knowledge system. In the era of knowledge economy, the organizational structure of enterprises will undergo great changes; Flexible working system based on work results will become a universal working hour system; Enterprises pay more and more attention to human resources and human investment, and employees also want to invest their intellectual property rights in enterprises; Enterprises will put more energy into the research and development of new products. In addition, the economic sectors are more closely linked, and the "tentacles" of economic operation also extend to other fields outside the economic sectors, such as politics, culture and environment. The emergence of green accounting and behavioral accounting in recent years is the clue of this trend. Therefore, accounting practitioners should adapt to social changes and constantly increase and update their knowledge.
3. Constantly popularize and deepen the application of information technology. In the era of knowledge economy, the collection, analysis and processing of financial information, fund raising, scheduling and investment, product design, processing and manufacturing must rely on perfect information technology to proceed smoothly. With the emergence of economic informatization, the Internet and intranet have become common tools for accountants, and the manual processing method has reached the time when it is necessary to change. With the popularization and deepening of the application of information technology in the accounting field and the acceleration of the updating of its own technology and knowledge, the requirements for the development of accounting profession and the knowledge structure of accounting personnel will be further improved.
Reflections on the reform of accounting education: in the era of knowledge economy, "knowledge-based and intelligent" talents will be the main body, and the cultivation of talents comes from education, which is the key to the development of knowledge economy. It can continuously produce and reproduce high-quality talents and cultivate a steady stream of reserve forces for economic development and scientific and technological progress. As far as accounting is concerned, the reform of accounting education is imperative. Accounting education should constantly change the concept of education to meet the needs of economic development in the era of knowledge economy.
1 and 2 1 accounting education in the century is quality education. In the era of knowledge economy, accounting education cultivates high-quality "generalists". Teachers not only impart professional knowledge, but more importantly, create a good learning and living atmosphere for students. In line with the principle of building a perfect knowledge structure and ability structure and broadening the knowledge background and ability foundation, let students learn to "be a man, do things and learn".
2.2 1 century accounting education is lifelong education. In the era of knowledge economy, school education is no longer a one-time education for students. Learning socialization and learning socialization are common forms of education. Lifelong education is the main goal of accounting education. As long as a person doesn't study for a month or two, he will fall behind, and accounting will continue to return to education. It is for this reason that "never too old to learn" needs to be properly interpreted.
Accounting education in 3.2 1 century is innovative education. In the era of knowledge economy, knowledge will innovate constantly, and "if you don't innovate, you will perish". As far as accounting education is concerned, on the one hand, the trained talents are required to have the ability of independent thinking, analysis and problem solving, self-awareness and evaluation. On the other hand, it requires accounting education to carry out continuous reforms in curriculum, teaching content, teaching methods and the construction of teachers.