After a period of internship in xx Bank, I have an objective perceptual knowledge of what I have learned in school, which makes me fully understand the relationship between theory and practice. My internship mainly involves accounting business (corporate business), and others generally know savings business, credit card 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, first of all, we should check whether the drawer's seal is consistent with the bank's reserved seal through computer check or 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). The audit content of transfer cheque is the same as that of cash cheque, and accounting bookkeeping is audited by accountant and rechecked by accountant. What needs to be explained here is a question of accounting time. Cash checks and payment bank transfer checks (such as internal transactions with savings offices, both the payee and the payee are bank account opening units) should be recorded directly. However, in the case that the payee and the drawer do not open accounts in the same bank, such as some transfer checks entrusted with collection, they can only be recorded after the exchange of bills. Because county-level branches have not opened an account with the local people's bank, it is reflected in the account books as "funds are deposited in the system", while provincial branches that are in direct contact with the central bank use the "funds deposited by the central bank" account. And we know the latter better at school. There are also some subjects, such as "internal exchanges", which refer to the capital exchanges between the accounting department and the savings department, such as paying wages on behalf of enterprises; "Funds deposited in the system" refers to liquidation reserve, transfer funds, deposit reserve, etc. Lower-level banks are deposited in higher-level banks. We are familiar with "depositing central bank funds", which is an accounting subject used by provincial branches that have direct contact with the central bank. Some large sums (generally more than or equal to 50,000 yuan) can only be withdrawn after being registered in the large sum registration form, and the cheque for this amount must be signed by the accounting supervisor. "Every day is morning", and so is the accounting department. Every morning, the accountant in charge of bookkeeping is to check yesterday's accounts, such as the preparation for printing the preliminary work, the daily statement of subjects, the daily general ledger, and the balance check of all business accounting vouchers that happened yesterday. Then start the day's daily business, mainly checks, wire transfers and so on. Before noon, if there is a bill exchange, prepare a special transfer debit and credit voucher according to the exchange balance sheet and check whether there is a refund. In the afternoon, check the cheques drawn by other staff members, collect money at home, stamp the "offset receipt" and submit them to the checker for entry into the computer exchange system. After today's business is over, carry out day-end processing, print all relevant vouchers of today's business and reconcile; Print "Daily Account" to see whether the debit and credit of today's account are balanced. Finally, roll the bill. These printed vouchers are bound by special staff, and re-check whether there is a reverse seal of the subject, whether there is an omission of the name seal of the manager, etc. , and then submit the bound vouchers to the superior bank for review. This day's accounting work will be over. At present, the savings department implements the teller responsibility system, that is, each teller can handle all savings business, that is, opening an account, depositing and withdrawing cash, and handling savings cards. Vouchers are not passed between accountants like corporate business departments, but each teller handles accounts separately and keeps accounts separately. However, the documents prepared by each teller must first be submitted to the person in charge of the relevant bank for review, and then passed to the superior bank for "post-audit". Credit card business Credit cards are divided into credit cards and debit cards according to whether they have the function of consumer credit (overdraft). Credit cards are divided into credit cards and quasi-credit cards according to whether the cardholder pays the reserve to the issuing bank. Credit card is a credit line granted by the bank to the cardholder, and the cardholder can spend within this line without paying the reserve in advance. The bank will print out the list of customers' consumption this month every month, and customers can choose to pay in full or in part. If the latter is selected, the outstanding part will be calculated as a short-term bank loan with compound interest. Quasi-credit card is a kind of credit card that pays a certain reserve and then the bank grants it a certain amount of consumption. Debit card is a card that does not have overdraft function, but can be used for transfer settlement, deposit and withdrawal and consumption. Such as the savings dragon card of CCB. Credit cards can also be divided into corporate cards and personal cards according to users; According to the credit rating, it is divided into gold card and ordinary card. Due to the actual situation of credit business, small and medium-sized enterprises have difficulty in financing. Although the central bank has repeatedly issued plans to encourage banks to lend to small and medium-sized enterprises, every bank has strict internal controls. The same is true of CCB. Therefore, banks have also invested in personal loans. It should be noted that the bank's personal loan business is not to lend money directly to individuals, but to sign certain agreements with merchants. In fact, it is to lend money to merchants, and then merchants sell goods to individuals, and individuals repay them to banks. When signing an agreement with a merchant, the bank examines whether the merchant's documents are complete. Individuals should provide relevant income certificates and identity certificates to the bank. Generally, the purchased subject matter is used as collateral, and the most common ones are chattel mortgage (such as car loan) and real estate mortgage (such as housing loan). The credit department implements a separate system of loan approval, that is, the development of loan customers and the staff who specifically issue loans and review the possibility of loans perform their respective duties. Summary Through this internship, I have a more detailed and profound understanding of my major, and it is also the consolidation and application of the knowledge I have learned in the university in recent years. From this internship, I realized that there is a certain distance between the actual work and the knowledge in books, and I need to study further. Although the business of this internship is mainly simple front-office accounting, it has helped me to understand the process of bank accounting in a deeper level, which has greatly helped me to have a more comprehensive understanding of the basic business of the bank, not limited to books. In particular, the accounting division of labor is of great significance for commercial banks to guard against accounting risks. It plays the role of mutual restraint and mutual supervision of accounting personnel, and is also conducive to reducing the occurrence of errors and avoiding wrong accounts. As the saying goes, a journey of a thousand miles begins with a single step, and these basic businesses are often not fully understood in books, so basic practice is particularly important, especially in the current employment situation, reflecting that the job opportunities of senior technicians are far greater than those of college undergraduates, because their practical ability is stronger than that of undergraduates. From this internship, I realize that the real purpose of our study and internship is to combine what we have learned in college with more practice, and to test the truth with practice, so that an undergraduate can have a strong ability to deal with basic practice and more systematic professional knowledge. ..