With the development of social economy, accounting has become a hot industry and an indispensable necessity for the daily operation of enterprises and companies. With the improvement of the accounting system, accountants are highly valued and strictly required. As accounting practitioners who are about to enter the society, if they want to meet the requirements of the society and enhance the competitiveness of the society, they must be strict with their professional quality and cultivate strong practical operation ability of accounting work. After three and a half years of professional study, under the premise of mastering some basic accounting knowledge, in order to further consolidate the theoretical knowledge learned and organically combine theory with practice, I conducted a three-month professional internship in XX Law Firm from February 25, 211 to May 3, 211. The following are some insights and experiences in the 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 in terms of quantity and amount, aiming at improving economic benefits. It is an important part of economic management activities. As a highly applied discipline, accounting is an important economic management work and an important means to strengthen economic management and improve economic benefits. Economic management cannot be separated from accounting, and the more the economy develops, the more important the accounting work becomes.
In this regard, after three years' study in the university, through the study of Intermediate Financial Accounting, Financial Management, Management Accounting, Cost Accounting and Application of Computerized Accounting Software, I can say that I have basically mastered all the professional basic knowledge, basic theories, basic methods and structural systems of accounting, so I can certainly understand them if I apply theory to practice in my own practical operation. When the theory is put into practice, it will come easily, such as a spring breeze. After three months' internship, I realized that my idea was naive. It is impossible to measure the operation with book knowledge in real accounting work, and finally realized how profound the truth that practice is better than theory is. Without practice, I will never feel that accounting work is so rigorous and serious, and I will never feel that as an accountant, I need to be more careful and patient than other jobs.
Second, internship unit
With a happy and beautiful vision, I came to Tiancheng Law Firm, a relatively medium-sized law firm with more than 2 professional lawyers. Engaged in civil, criminal, administrative and other legal business. Usually, the accounting treatment is complicated and various, and the financial workload of daily treatment is relatively large and the requirements are relatively high. It should be fast, effective and error-free. Therefore, the professional standard of accounting is also quite high.
Third, the main process of internship
As every lawyer present, he is very rigorous and professional, and he has a lot of pressure in his heart. After all, he looks so weak in the face of many professionals.
(1) The senior who took me as an intern is Shi Accountant, who is an older senior. She has been in this law firm for more than six years and is quite familiar with the financial situation of the firm. First of all, she patiently introduced me to the basic business of the company, the registration of current accounts, the setting of accounting subjects and the specific accounting contents of various accounts, and then explained to me some basic knowledge essentials that an accountant should have for his job, and put forward some difficulties to me. She patiently explained, especially in some basic accounting operations, giving guidance with great care. In my heart, I am quite gratified, which is the result of a timid idea. Although the internship is not as busy and tired as the formal work, I really put myself into my work, so I feel that I have lived a full life and gained a lot. Under her careful guidance, I quickly adapted to the working environment here and began to try to do something independently.
(2) Through the practical study of accounting during this period, I have a great understanding of the basic processes necessary for accounting work:
1. Fill in the original vouchers and bookkeeping vouchers according to the economic business.
(1) Original voucher: it is the direct record of the trade name. Economic business, with clear economic responsibility, has legal effect, and as the original basis of accounting vouchers, its main function is to prove the occurrence and completion of economic business. Contents to fill in the original voucher: the name of the original voucher, the date and number of the voucher, the basic contents of the economic business (the basic contents of the economic business should be explained in terms of quality and quantity, such as the name, quantity, unit price and amount of the purchased goods), the form of the filling unit and the signature of the relevant personnel.
(2) Vouchers: Vouchers are the direct basis for registering accounts. After computerized bookkeeping, the accuracy and completeness of electronic accounts depend entirely on vouchers, and the operation of vouchers is based on the original vouchers, which are filled in correctly. Fill in voucher content: voucher type, voucher number, billing date and account content.
2. Register the journal according to the accounting voucher.
The subsidiary ledger is generally divided into cash book and deposit journal; Generated by voucher file. After computerized accounting, the journal is automatically registered by the computer. The main function of the journal is to output cash book and deposit journal for cashier to check cash receipts and payments and balances. To export cash book and deposit journal, when the system is initialized, the cash account and bank deposit account must be marked with "Journal", which means that the account should be registered with a journal.
3. Register the subsidiary ledger according to the voucher and the attached original voucher.
subsidiary ledger, also known as subsidiary ledger, is an account book that opens subsidiary ledger registration according to the account page of subsidiary ledger, and is automatically registered in subsidiary ledger after the voucher is entered by computer.
4. calculate the product cost according to the voucher and subsidiary ledger.
calculate the product cost by comprehensive carry-over method in step-by-step settlement method according to vouchers and subsidiary ledger. Prepare account summary table according to accounting voucher.
The summary table is also generated according to the voucher file. Users enter the start and end dates to be summarized in the prepared voucher file, and the computer automatically generates the account summary table for the corresponding time period.
6. register the general ledger according to the account summary table.
operate according to the generated account summary table, and the computer generates the corresponding general ledger.
7. Reconciliation (preparation of trial balance).
reconciliation is to check the data in the account book, check whether the account book is correct and whether the account book is balanced. It mainly completes the account verification by checking the data of general ledger and subsidiary ledger, general ledger and auxiliary ledger.
trial balance is to check the ending balances of all accounts set in the system according to the accounting balance formula: debit balance = credit balance, and output the account balance table and information on whether it is balanced. Generally speaking, after computer bookkeeping, all kinds of accounts after computer automatic bookkeeping should be correct and balanced as long as the bookkeeping vouchers are entered correctly. However, due to illegal operation, computer virus or other reasons, some data may be destroyed, resulting in inconsistent accounts. In order to ensure that the accounts are consistent, the accounts should be checked frequently, at least once a month, usually before closing at the end of the month.
8. prepare the balance sheet and income statement of this month according to the relevant contents given;
the beginning of December is the beginning of the year, and this month is the final statement for the whole year.
Balance sheet is an accounting statement that reflects the financial status of an enterprise on a specific date. It describes the financial status of an enterprise according to the accounting equation "assets = liabilities+owners' equity".
the income statement is an accounting statement that reflects the operating results of an enterprise in a certain period. Based on accrual basis and matching principle, the income statement matches the income, costs and expenses in the accounting period, thus calculating the net profit and loss in the reporting period. The computer operates according to the specific requirements to generate the balance sheet and income statement of the current month.
9. Rules and methods of bookkeeping
Bookkeeping rules refer to the rules for recording economic business and opening and registering account books according to regulations. It mainly involves the following contents:
1. When the account book is opened, the "Account Book Opening and Handler List" must be filled in, indicating the company name, account book name, account book number, number of account books, page number of account books, opening date, signature or seal of accounting supervisor and bookkeeper; When changing the bookkeeping staff, the accounting supervisor shall supervise the handover. When handing over, the accounting supervisor and the accounting supervisor shall indicate the handover date and the name of the handover person in the handover record, and the handover person and the accounting supervisor shall sign or seal it.
B, the registration account book must be based on the audit accounting voucher.
C, account book records must be clear and persistent, to prevent alteration.
D, account books must be continuously registered page by page, line by line and in order.
e. account book records must be carried forward page by page.
F, the wrong account must be corrected in the prescribed way.
bookkeeping method refers to the method of recording the economic business in the account book by using a unified monetary unit of measurement and certain bookkeeping symbols according to certain bookkeeping principles and rules. We adopt the single bookkeeping method, which refers to the bookkeeping method that only reflects the economic business in one account.
Fourth, internship feelings, feelings
Internship is really an experience, and you don't know the taste until you experience it.
The knowledge learned in textbooks is the most basic knowledge. No matter how the reality changes, you can change it if you master the most basic knowledge. It is very difficult to complete the accounting work if you have not studied systematic accounting theory knowledge and do not know those professional financial vocabulary.
Accounting work is relatively complicated and subtle, and it is not abstruse words, but repeated Arabic numerals, so it is easy to feel tired. Once the attention is not concentrated, it will lead to problems such as account records, login errors, and calculation errors. Only by calming down and working hard can we not make mistakes. Therefore, attention must be highly concentrated at work, not distracted or impatient. Otherwise, the efficiency is extremely low and there are many mistakes and omissions.
Facing the lawyers in my office and watching their daily work, in fact, my work is similar in nature, with constant repetition, but I have never been strict with it. I have to check and check every piece of evidence, every document, every procedure and every link repeatedly to ensure the quality and efficiency of my work. In litigation documents, every word and sentence is carefully scrutinized and conceived. Just like accounting, you have to count every decimal point. It seems tedious and boring. However, if you really do it with your heart, you will find that the fun of work lies in the prudence in the process and the calmness after completing the work. When you find that your work is more accurate and efficient every day, that kind of spiritual enrichment is beyond others' understanding.
Chatting with lawyers occasionally, I found their unique views on finance, which made me realize the value of my work. Accounting is the most basic construction of an enterprise organization, and it is also the key department to grasp the lifeline of the economy. No matter the size of the company, it is running around the economy. This position is decisive. Everyone is involved in the rise and fall of the company. After all, in this commercial society, the economy affects all companies and all people. In fact, most of the daily legal affairs are generated around the economic flow. Therefore, the importance of the accounting department cannot be ignored. As a department that grasps all economic trends, it is like a gear of fate. Once it stops, the whole company will no longer be able to operate normally.
Good professional quality, serious professionalism, rigorous work attitude and honest ethics are the basic requirements for accountants. Besides, as an accountant, the ability of external communication and communication is also very demanding. The comprehensive quality of accountants reflects the overall level of an enterprise.
after this period of practical study, my understanding of accounting work has improved more. Accounting work is also like an art, and it is necessary to constantly practice and improve yourself in order to get more affirmation and recognition. Only when you have professional knowledge, you can't be competent for accounting work, and you must have comprehensive quality cultivation to be a qualified accountant. Only by recognizing our own shortcomings and the importance of accounting work can we make ourselves more aware of our position, our responsibilities and the true significance of our work. Only by persevering and striving for perfection can we become an excellent professional accountant.