# internship report # Introduction Through the internship, I realized that accounting work is a very precise job, which requires accountants to accurately calculate every indicator, keep every tax law in mind, and use every formula correctly. . Accounting is not an innovative job. It relies on accurate numbers one after another to reflect problems. The "4000-word Accounting Training Report Sample" compiled for you, I hope it will be helpful to you!
Article 1
Internship is an experience that every college graduate must have. It allows us to understand the society in practice and consolidate knowledge in practice; It is a test of the professional knowledge of university graduates. It allows us to learn a lot of knowledge that we cannot learn in the classroom. It not only broadens our horizons, but also increases our knowledge and lays a solid foundation for us to further move into society in the future. It is also our The first step towards a job.
The company I am interning at is xx Financial Consulting Co., Ltd., which is a company that has been approved by the xx District Finance Bureau and obtained the "Agency Accounting License" to undertake agency accounting and tax declaration and tax planning. A professional accounting service company that integrates internal auditing, financial consulting, corporate affairs agency and other businesses. Our company focuses on software and hardware construction, has all necessary office facilities, uses genuine financial software to provide services to customers, and fully implements computerized accounting. The company has formulated standardized agency contracts and strict management systems, and engages in agency accounting and tax declaration services in accordance with the "Accounting Law", "Tax Collection Management Law", the Ministry of Finance's "Agency Bookkeeping Management Measures" and other regulations, and does not make false claims. account. Help customers grasp financial and taxation policies, help enterprises make reasonable tax planning, avoid financial risks, seek reasonable and legal economic benefits for enterprises, and promote enterprise development.
What I learned is the accounting processing for corporate VAT general taxpayers, small-scale taxpayers, self-employed general taxpayers and small-scale taxpayers, as well as providing monthly tax copying, tax filing, and payment Services, accounting consulting and some agency business.
For modern enterprises, accounting work is an important management system that serves to achieve the business goals of the enterprise. Therefore, it can be considered that achieving the business objectives of the enterprise is the fundamental goal of corporate accounting. With this goal in mind, I started a purposeful internship in my internship company. Before that, I carefully studied the "Accounting Law" and the "Enterprise Accounting Standards" and "Enterprise Finance General Principles" promulgated by the Ministry of Finance as the transitional new industry accounting system and financial system, because these university regulations are in the process of my country's accounting system reform. a major move.
Through this internship, I have the following deeper understanding of accounting work:
In the past, I always thought that my accounting theoretical knowledge was solid and strong. Just like all jobs, mastering If you understand the rules and follow the rules, it should be no problem to be an excellent accountant. Only now have I discovered that accounting actually pays more attention to its practicality and practicality. Without operation and practice, everything else is zero! Accounting is about keeping accounts.
Secondly, it is the connectivity, logic and standardization of accounting. Every business transaction must be registered one by one according to its original vouchers into accounting vouchers, subsidiary accounts, journals, three-column accounts, multi-column accounts, general ledgers, etc. that may be connected accounts. This is one of them. Every account in accounting has evidence and is registered one by one in chronological order, which is very logical. This is the second reason. In accounting practice, correction of omitted accounts or wrong accounts is not allowed to be added at will, and fraud is not allowed. Every procedure and step is based on the accounting system. It reflects the standardization of accounting, which is the third reason. Method of accounting: First, according to the occurrence of business, obtain the original voucher and register it as the accounting voucher. Then, register its detailed accounts based on the accounting voucher. At the end of the period, fill in the account summary table and trial balance table, and finally register it in the general ledger. After carrying forward the costs, fill in annual reports such as balance sheet, income statement, profit and loss statement, etc. based on the general ledger total. This is the general sequence and basic process of accounting operations.
I came to work at the company with excitement on June xx, 2019. I saw that my colleagues were busy doing things, and the atmosphere was very good. On the first day, we learned about the basic situation of the company. Our company first calls customers at the end of the month to collect original vouchers, and informs general taxpayers to go to the tax bureau with the deduction copy of the special input invoice for value-added tax obtained before the end of the month. Certification must be deducted in the month of certification. Uncertified invoices are valid from the invoice date to 180 days. Then the tax copy time limit is based on local tax regulations (1-5 days of the next month).
Copy the invoice information that has been issued and used into the Golden Tax Card and take the Golden Tax Card to the National Taxation Bureau to copy the tax. Finally, file the national and local taxes before the 15th, and then start accounting processing.
After almost 2 months of study, I basically learned the entire process of the company. First of all, after getting the original documents from the customer, we start to paste the original vouchers. There are many techniques for pasting the original vouchers. How to paste them beautifully and neatly, so that they will be beautiful when attached to the accounting vouchers. Since our company uses Suda financial software, the next step for us is to do the accounting on the computer. After completing the accounting, we can view the detailed ledger and general ledger, and then directly generate the balance sheet and income statement through Suda.
1. Internship Accounting Process
(1) Regarding voucher arrangement: We first obtain real and legal vouchers from customers, and the vouchers must be related to production and operations. The vouchers for income and expenses must meet the requirements of the accounting law, and then we classify, collect, organize and paste these vouchers.
(2) Regarding tax declaration: We conduct the voucher entry and review through the pasted original vouchers and then carry out the period-end carryover and accounting. Through the income, we can fill in the value-added tax and local tax payable this month. It is divided into approved collection and audit collection, and the tax return must be filled out truthfully according to the different basic conditions of the enterprise. The tax return for the previous month must be completed and paid before the 15th of each month. For general taxpayers, they must be notified every month to go to the national tax for tax copying, or to obtain input tax invoices, they must also go to the national tax for certification at the same time to deduct the output tax. Use this data to truthfully fill in the taxpayer's return form for ordinary people.
(3) Regarding other business services: Through this period of study, I understand the requirements and procedures for handling general taxpayers. Handling general taxpayers needs to comply with the relevant provisions of the tax law. General taxpayers need to purchase a Golden Tax Card, the issuance, process and required documents of the Golden Tax Card. Every year, taxpayers must conduct an annual industrial and commercial inspection of their tax registration certificates, and the annual inspection should be completed before x, xx.
(4) Regarding individuals: The company should also pay attention to communication and exchanges between colleagues and customers. As accountants, we must keep our mouths shut and not reveal our customers' business secrets at will. In the company, we must abide by the company's systems and regulations, obey the company's management, and better serve others.
II. Thoughts on 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 changes in management methods, the focus of accounting work should increasingly evolve from information processing to the analysis, judgment and application of knowledge and information. Reform in accounting practice work is imperative. Continuously expand the scope of the accounting profession. In the era of knowledge economy, the basis of accounting work is no longer just satisfied with past information (computers can easily complete this task in a very short time), but takes information control and future prediction as the focus of the work. In addition to traditional corporate accounting, accounting work, financial management, business plan formulation, financial control system design, investment decision-making, etc. should become important professional areas. Therefore, accounting practitioners should continue to broaden their horizons, extend and transform the functions of accounting work, and give full play to the role that accounting should play 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 major changes; their tax laws are also constantly updated and improved; the flexible working system of paying according to work results will become a common working hour system; enterprises are paying more and more attention to human resources and human resources. Investment, employees also hope to invest their intellectual property in the company; the company's energy will be focused on the research of new products. In addition, the connections between various economic sectors are getting closer, and the "tentacles" of economic operations have also extended to other fields outside the economic sector, such as politics, culture, environment, etc. Green accounting, behavioral accounting, etc. that have emerged in recent years are just this. A hint of a trend. Therefore, accounting practitioners should adapt to social changes and continuously grow and update knowledge.
3. Continuously popularize and deepen the application of information technology. In the era of knowledge economy, key processes such as the collection, analysis and processing of financial information, capital raising, dispatching and investment, product design, processing and manufacturing must rely on sound information technology to proceed smoothly. With the economic information With the emergence of modernization, accounting software is used more and more widely. Its accounting software has replaced the old manual mode, making accounting data processing more precise, simple and international. As tax control becomes more and more rigorous, software systems have become an indispensable bridge.
3. Internship experience
1. As an accountant, you must have good professional qualities, professional ethics and professional attitude in your work. As the core organization of modern enterprise management, the accounting department must have high quality requirements for its employees.
2. As an accountant, you must have a rigorous work attitude. Accounting is a very precise job, requiring accountants to accurately calculate every indicator, keep every tax law in mind, and use every formula correctly. Accounting is not an innovative job. It relies on accurate numbers one after another to reflect problems. Therefore, we must strengthen our sensitivity to numbers, discover and solve problems in a timely manner and make up for loopholes.
3. As an accountant, you must have good interpersonal skills. The accounting department is the core department of enterprise management. It must collect accounting information at the lower level, report accounting information at the upper level, cooperate with each other to sort out accounting information internally, and maintain good relations with the public and government departments externally. When dealing with various personnel in various departments, you must pay attention to communication methods and coordinate the working relationship between them. It is important to have a correct attitude and good psychological quality when working. Remember a saying that is three levels higher in matters and three levels lower in life.
The above is the situation of my accounting graduation internship. In this social practice, I understood a lot of things and corrected many problems. I know that making money is not easy, work is hard, and society is complex and changeable. After all, school is too simple. In order to adapt to society, we must continue to learn, constantly improve ourselves, exercise ourselves in practice, and make ourselves invincible in the fierce competition!
Part 2
1. Purpose of internship
After two years in college, I have a preliminary understanding of the basic knowledge of accounting. However, many problems have been discovered in the continuous learning and exploration, and the accounting work process is not well understood. In order to truly apply the theoretical knowledge I have learned into practice and apply what I have learned, I came to the xx branch of xx Technology Co., Ltd. for an internship.
I hope to enhance my practical accounting experience through my internship, so that I can integrate into my work better and faster after working in the future. The company is mainly engaged in the development and production of computer-aided manufacturing software xx. xx series products all have their own independent intellectual property rights, including multiple software copyrights and multiple product patents.
The software products of xx company have been widely used in various industries such as logos, decoration, craft gifts, molds, furniture manufacturing, and industrial manufacturing. The goal of xx is to develop into a R&D enterprise of xx and supply products to the Chinese and international markets.
II. Internship content
(1) On the first day of work, I felt uneasy and felt fresh and nervous. What's new is that I can be exposed to many things that I can't see or learn in school, and I can test what I have learned in the past two years in actual work.
The teachings of accounting professionals made me realize that the ethics of accounting practitioners is very important. You must be careful, patient, and perseverant. Only with these "three hearts" can you be an excellent accountant.
In the next few days, I followed the accountant to familiarize myself with the company's various accounts. The accountant said that we must first familiarize ourselves with each account before we can apply it to actual work faster and better. Whenever I encounter a problem that I don't understand, I ask Accountant Shi for advice. He is always extremely patient and takes the trouble to answer my questions. I am very lucky to have met a good master.
(2) She taught me how to check bank journals, and took me to the bank with her to operate it skillfully on the spot. She taught me how to remit money to several units with which we often have business dealings, taught me how to read tax rates, and taught me how to How to calculate various income taxes, and teach me how to help employees distribute wages, etc. I really benefited a lot and gained a lot of knowledge, at least more than I expected. I feel ashamed of my naive thoughts when I first came here. Fortunately, I have already gotten better under the leadership of Accountant Shi. At the beginning of the month, the master asked me to follow her to distribute the wages of the company's employees. I watched every step of the master carefully, and I hope to prove myself through my efforts. The master admired my seriousness very much. She told me that the beginning of every month is very busy. Not only do we have to pay employees’ wages, we also have to settle accounts with various customers. I listened carefully to every word the master said, for fear of missing something.
In the following days, what I did was to learn the company’s business processes while trying to handle the business myself. The master told me that when handling business, you should calculate it several times. You are a novice, so you must be patient and have the perseverance not to be afraid of repetition. I am very happy because I have gradually integrated into this environment. After a period of practice, I found that accounting is actually more about its practicality and practicality. Without operation and practice, everything else is zero! Without operation and practice, theory can only become an empty shell. The main task of accounting is to keep accounts. When I first arrived at the accounting department, I first looked at the accounting vouchers they had produced in the past and the original vouchers attached to the accounting vouchers, and learned to become familiar with the company's consistent accounting practices.
Since I have taken accounting simulation experiments and manual simulation of accounting vouchers in school before, I am not too unfamiliar with accounting vouchers. However, in practice, I found that it is not based on memory plus what is in the school. With the theories you have learned, you can master accounting vouchers completely and easily. Because we can easily overlook the cornerstone of the accounting cycle - accounting entries. Accounting entries are records that indicate the names and amounts of accounts to be debited and credited for a certain economic business. Before each economic business is registered in an account, the accounting rules of the debit and credit accounting method must first be applied according to the content of the economic business.
Determine the names of the accounts involved and the accounts to be debited and credited, as well as their amounts. Because I was not familiar with accounting entries, I felt a little powerless when I tried to prepare the records. In addition to asking the accountant for more relevant knowledge, I had to work overtime at night to make up for the lessons. First of all, I carefully read through the accounting business that is commonly used in the company every day, took notes, took them with me, and looked at them when I had time. Although there are many accounting entries that can be learned in books, some bank statements, money orders, invoices, etc. in real work can only be understood through internship. At this time, I was even more impressed by the practical accounting.
In addition, the accountant also told me to categorize all the documents by month and day, organize the documents for each business, and bind them with thumbtacks, so that I can prepare the accounting vouchers. Be prepared. I began to enter the daily review of accounting vouchers.
The following three points must be noted when reviewing accounting vouchers:
(1) Compliance review: This requires the reviewer to carefully review whether the recorded economic business is legal. Vouchers must be compliant and legal. Vouchers that are fraudulent, altered or illegal for economic business should be rejected and reported to the relevant superior personnel for handling.
(2) Integrity review: Check whether the content of the original voucher is complete. If it is incomplete and the procedures are incomplete, it should be returned to the handling personnel for a complete reissue before it will be accepted.
IV. Internship Summary
In this internship, the help of the accounting teacher kept me working hard. I am grateful to the xx branch of xxx Technology Co., Ltd., I am grateful to the accountant Master Fu Li, and I feel that everyone has helped me. The knowledge learned in textbooks is the most basic knowledge, which is immutable and cannot keep up with the changes and development of the times. However, social change and development require the promotion of theoretical knowledge. The two complement each other. Therefore, when we are in school, we should work hard to learn all kinds of knowledge related to our major. With these basic knowledge as the backing, it is easy to learn all kinds of relevant knowledge in a timely manner. However, the popularization, development and application of Internet information have made us understand the importance of information. We should pay attention to the release of all kinds of information. Otherwise, how can we cope with the ever-changing society? How can we understand the latest development trends in accounting? Although the internship has come to an end, in the near future, like many college graduates, I will move towards an accounting position. Thinking about my two years of study in college and what I learned during my internship, I feel that I can use what I have learned and, on the basis of doing my job well, become an excellent accounting professional that is indispensable for the development and progress of society!