Practice is the only criterion for testing truth. In class, we have learned a lot of theoretical knowledge, but if we can't apply it flexibly in practice, it means we haven't learned it. Practice is to apply the theoretical knowledge learned in class to actual combat. How can we flexibly apply the theoretical knowledge learned in class to real life? How can I better understand my major? ......
With many questions and many novelties, we walked into several companies in Pu 'er City.
These days, we look at the accounting vouchers, general ledger, subsidiary ledger, statements and other books of these companies. From them, I learned a lot of methods that are not introduced in detail in textbooks, which gave me a better understanding of this industry. Here, I would like to thank the school leaders and the heads of the above units for giving us the opportunity to learn about the profession.
Second, the internship content
The time for professional cognition is from June/KLOC-0 to June 5, 2009. Cognitive practice places are arranged in four units, including Simao Farm in Pu 'er City, Sheng Xing Real Estate Development Co., Ltd., Longsheng Tea Co., Ltd. and Lancang Beer Enterprise Group. The college provides accommodation and organizes professional cognitive practice in a centralized way through lectures, field trips and business internships.
1.00 On Sunday, May 30th, the accounting professional group held a mobilization meeting for professional cognition practice, telling us the purpose, content, instructor, grouping and discipline of practice.
On the morning of Monday, June 1, we arrived at Lancang Winery. First of all, Vice President Yang Kairong introduced us to the general situation and development of the brewery, and then shared with us his feelings as an accountant: how to be a good housekeeper and manage money well; How to reasonably reduce taxes and improve the economic interests of enterprises? The purpose is to make us understand the production and operation, internal management, rules and regulations, the establishment of enterprise accounting institutions and the requirements of accounting post responsibilities. Afternoon: trainee enterprise accounting procedures, accounting voucher filling and auditing, accounting bookkeeping and auditing, accounting statement preparation and accounting file management requirements and methods laid a foundation for us to learn professional knowledge of accounting computerization.
Tuesday, June 2, 3. Today, we came to Simao Farm. In the morning, we listened to the introduction of the enterprise and visited the accounting procedures, original vouchers, bookkeeping and accounting books of the farm. In the afternoon, I learned the basic business knowledge and handling methods such as accounting and business handling in the trainee enterprise. During the internship, we found that the cash book was not settled on a monthly basis, and there were bills and accumulations every few days. By the end of the month, the industry was in total, and it was known that the farm's wages were recorded in the main business cost account, which was a different expression of theoretical knowledge on specific issues.
On the morning of June 3rd (Wednesday), I first went to Sheng Xing Real Estate Development Co., Ltd. and listened to the brief introduction of Liu Shunde to the company. Then I was trained in accounting procedures, bookkeeping and auditing of real estate development companies, so that we can understand the basic requirements and accounting methods of real estate accounting and understand the work practice. Among them, the living expenses of real estate companies are included in the development cost (the development cost is equal to the production cost of manufacturing industry).
On the afternoon of Wednesday, June 3rd, I learned the similarities and differences between enterprise financial accounting and non-profit organization accounting. Understand and master the basic requirements and accounting methods of non-profit organization accounting. The accounting treatment of non-profit organizations is simpler than that of for-profit organizations. For the school, only government funds, tuition fees, staff salaries and other accounting treatment.
On Thursday, June 4th, we listened to the lectures given by the chief accountant of Pu 'er Finance Bureau and the chief accountant of Simao Finance Bureau on accounting professional ethics and accounting professional qualification examination. The purpose is to let us know the development and function of accounting, the requirements of accounting professional ethics and accounting professional qualification examination, and clarify the aspects that should be paid attention to in the future.
On the afternoon of June 5, 2007, I visited the accounting practice and accounting methods of Longsheng Tea Company, and learned about the accounting and procedures, accounting characteristics and accounting treatment methods of Longsheng Tea Company. I watched the procedure of accounting personnel using computer to make accounts on the spot, and explained how to use computer to make accounts instead of manual accounting, which reduced the work intensity of accounting personnel and improved the work efficiency.
Three. Practice results
In five days of professional cognition, I learned a lot that books can't. This understanding provides us with an opportunity to integrate theory with practice. What I learned in the cognitive process benefited me a lot and laid the foundation for my future study. I have seen the accounting between different enterprises, and different enterprises have different accounting methods. The knowledge I learned in Cognition is not limited to industry, but also comes into contact with agriculture, non-profit organizations and so on.
1. When checking the account book, I recorded several accounting entries of business processing:
(1). Borrow: raw materials-pay the freight of filter aid (coarse) 4 194.30.
Raw materials-Pay the freight of filter aid (penalty) 1003434.70
Taxes payable-VAT payable (input tax) pays 574.00 yuan for the freight of filter aid.
Loan: bank deposit-paying the freight of filter aid of 8200.00 yuan.
The freight payable tax rate is 7%; Freight is included in the purchase price; The tax to be deducted is recorded in other receivables; The tax rate for packing is 10%.
(2) Total wages can be credited to "main business costs", "management expenses" and "development expenses", and credited to "salaries payable to employees"; Transportation expenses, office expenses and business expenses are all recorded in management expenses; The consolation money is included in the welfare fund.
(3) Hiring workers, paying wages, and post allocation expenses are all listed as living expenses and recorded in the production cost account.
(4) State-funded scholarships, pensions, retirement fees, business expenses and other financial allocations are recorded in the financial subsidy income account.
Such as: loans: business expenses-subsidies/grants for individuals and families/national scholarship 100000 loans: other payables-company contacts/national scholarship 100000.
There are still many problems that we can't list one by one, but we will keep them and remind ourselves which are our weaknesses and which need to be strengthened.
Fourth, the internship summary or experience
After studying accounting theory for nearly a year, in these short five days, I realized how ignorant I was before and blindly thought that I had learned well enough. But after reading the accounts made by others, I found that I could understand very little, and I regretted that I didn't know much until I used books. Companies in different industries operate different projects, so it is natural to use different accounting subjects. So far, the accounting industry we have contacted is only a small part, so we should guard against arrogance and dryness. We should gradually accumulate our theoretical knowledge, so as to occupy a corner in the rolling economic trend. Among the enterprises visited, Longsheng Tea Co., Ltd. did the best. After all, this is a company preparing to go public. Usually, we should be strict with ourselves, pay attention to details, and don't be in a hurry because of unexpected situations.