Through intermediate financial accounting training, we can systematically practice the basic procedures and specific methods of enterprise accounting, strengthen our understanding of the theoretical knowledge of the major we have learned, improve our practical ability and improve the level of using basic accounting skills, which is also a test of the professional knowledge we have learned. Below I have compiled five comprehensive training experiences of intermediate financial management for you, I hope you like them!
Comprehensive training experience of intermediate financial management 1 After more than one semester's study, we conducted two weeks' accounting manual practice under the guidance of teachers. We made a comprehensive and sufficient simulation understanding according to the procedures and methods of manual bookkeeping.
In practice, we organize a three-person team. A team leader led two team members to organize and direct the operation of the accounting simulation experiment in the experimental group.
First of all, we make accounting entries according to the economic business summary in the experimental data. Then set up a T-type account, prepare an account summary table, open a general ledger, register the opening balance, register the general ledger according to the account summary table and close the account, and finally prepare a balance sheet, an income statement and a cash flow statement according to the general ledger and other relevant materials.
In my group, I am responsible for writing entries, registering the general ledger according to the subject summary table, and registering accounting vouchers. When registering accounting vouchers, I thought I was no stranger to documents, but I still made mistakes in actual operation. For example, the amount of a debit account is written into a credit account. Stubs forget to write dates, etc. And in the process of writing entries, I feel that I have seen it in learning theoretical knowledge. It looks simple, but when it's my turn to do it, there are many mistakes. Sometimes I misread the position of the amount column, but it is clearly in thousands, but it is written in tens of thousands, which leads to numerical errors. Sometimes I forget to write the detailed account of the accounting subject, and sometimes I don't cancel the blank amount column. Sometimes when posting, especially the three-column subsidiary ledger, because there are too many detailed items and the amount column is relatively compact, you will accidentally fill in the wrong figures. However, after a few days of familiarity, the mistakes gradually decreased and the speed of manual operation increased. Although I have been busy every day these weeks, I have lived a full life.
Experience: Through this simulation experiment, we have cultivated our practical ability and shortened the distance between textbook knowledge and practical work. And understand that the most important thing in accounting is carefulness. For you who deal with a lot of numbers every day, you must not make any mistakes. You know, a little difference, a thousand miles difference, or a few minutes, may cause a huge distance from reality. Accountants should always pay attention to the changes in accounting standards and accounting regulations, have a clear understanding of the changes in tax rates, proportions and national policies, and be strict with themselves in their work.
In addition, I think in the future training, for example, the group of three people can be composed of cashier, accountant and accounting supervisor. Implement rotation system, change one post every week, and simulate banks, companies, tax departments, and so on. May be more vivid, more real.
Through this training, I learned a lot. I hope the research in this paper can be helpful to the practical work in the future.
Experience of comprehensive training in intermediate financial management II
Practice is the only criterion for testing truth. Seeing, the week-long training will come to a successful conclusion today. For our accounting students, this is a challenging but passionate process!
Through accounting training, it is also a test of professional knowledge to systematically practice the basic procedures and specific methods of enterprise accounting, strengthen the understanding of professional theoretical knowledge, improve practical ability and improve the application level of basic accounting skills. Make yourself master the skills and methods of bookkeeping, and experience the specific work of accounting posts such as cashier, material clerk and bookkeeper, so as to have a more systematic and complete understanding of the learned theory and finally achieve the goal of combining accounting theory with accounting practice.
Taking the actual economic business of an enterprise as the training material, and using the vouchers and accounts in accounting work, this paper makes a systematic operation experiment on each step of accounting, including the establishment of account books, the filling of the balance at the beginning of the month, the examination and filling of original vouchers and accounting vouchers, the registration of various account books, reconciliation and closing, balance sheet, income statement, statement of changes in owner's equity, and the preparation of cash flow statement.
A week's training is completed in the process of enrichment and struggle. I remember when I first started training, I was so busy and tired that I was even at a loss. I could only rely on the guidance and help of my teacher. Through this week's accounting training, I deeply realized the principles of objectivity, substance over form, relevance, consistency, comparability, timeliness, clarity, accrual basis, matching, historical cost, division of income and expenditure into capital expenditure, prudence, importance, the importance of accounting work in the daily operation of enterprises and the strict requirements of accounting work for our accounting practitioners. Let me master the basic process of bookkeeping, exercise my hands-on operation ability, let me further appreciate the fun inside, and more importantly, find my own shortcomings. It enables me to master a complete business cycle of accounting operation comprehensively and systematically, that is, from the establishment of accounts at the beginning, the filling and review of original vouchers and bookkeeping vouchers, the registration and checking of account books, the correction of wrong accounts, the application of accounting treatment procedures to the preparation of accounting statements, thus forming a complete enterprise accounting. Also let me know what I have learned in the past year, which makes me more interested in this major.
As the saying goes, "If you want to add a fire to your career, you have to add an extra bundle of materials". This training, I deeply realized the importance of accumulating knowledge. Some topics were not mentioned in the book, so I didn't study them. I suddenly feel really ignorant when I do it. Although I can still solve the problem now, I still waste a lot of time, which I must improve in my future study. Another point, which is also an indispensable part of every training, is the mutual assistance among the students. Some things are not wrong when they are done, but they are wrong when they are reconciled. Let their classmates take a look at it and find it is actually a small mistake. Therefore, it is very important to help each other. This is also crucial in future work or life. Two weeks of training is over, and I have gained a lot. Generally speaking, I am satisfied with this training. This has taught me a lot. Although I am very tired, I really appreciate that the school can give students such exercise opportunities, especially accounting majors. After all, accounting is experienced, and more accounts can make practice perfect. I deeply understand what accounting is. Accounting is not only a profession, but also an interpretation of carefulness+patience+responsibility = life value. At the same time, I also realize that being a qualified accountant is not as easy as I thought before. The most important thing is to be meticulous and rigorous. Society doesn't want a useless person, so we need to change from a student to a worker faster.
Comprehensive training experience of intermediate financial management 3
More than ten days of training is completed in the process of enrichment. I remember when I first started training, I was so busy, so tired and even at a loss. I could only rely on the guidance and help of my teacher. Through these ten days of accounting training, I deeply realized the principles of objectivity, substance over form, relevance, consistency, comparability, timeliness, clarity, accrual basis, proportion, historical cost, prudence and importance, and realized the importance of accounting work in the daily operation of enterprises and the strict requirements of accounting work for our accounting practitioners. Let me master the basic process of bookkeeping, exercise my hands-on operation ability, let me further appreciate the fun inside, and more importantly, find my own shortcomings. It enables me to master most of the business of accounting operation comprehensively and systematically, that is, to establish accounts from scratch, fill in and review original vouchers and bookkeeping vouchers, and register account books, thus forming a practical concept of enterprise accounting. Also let me know what I have learned in the past year, which makes me more interested in this major.
As the saying goes, "If you want to add a fire to your career, you have to add an extra bundle of materials". This training, I deeply realized the importance of accumulating knowledge. Some topics were not mentioned in the book, so I didn't study them. When I did this, I suddenly felt really ignorant. Although I can still solve the problem now, I still waste a lot of time, which I must improve in my future study.
Two weeks of training is over, and I have gained a lot. Generally speaking, I am satisfied with this training, and I have learned a lot. I deeply realize that accounting depends on experience, and only by doing more accounts can practice make perfect and be comfortable. I also realize that being a qualified accountant is not as easy as I thought before, and the most important thing is meticulous and rigorous. In the future study, I will be more careful, make every knowledge point clear, learn how to handle every business, combine theoretical knowledge with practice, and complete the excellent transformation from a student to a practitioner.
Experience of comprehensive training of intermediate financial management 4
As an accounting major student, as our future accounting major. Through a week of accounting training, I personally have a deep understanding. I really know too little about accounting and have learned too little. I don't understand many things about accounting. We seldom study this specialized course with a responsible attitude towards ourselves. Even now, I am confused. Now you ask me, what is accounting and what will I do in the future? I'm at a loss. Maybe in the future, I will live a life of reading one original voucher after another every day and thinking about what accounting entries it should make and what to borrow. We play soy sauce in the professional class, but we still play soy sauce in the practical class. Studying or living is more about coping, and being practical is far from us. It suddenly occurred to me that in the process of doing accounting training, I got a VAT refund of 8500, and the answer in the book was -8500. At that time, I copied it and wondered why it was -8500. Isn't there a negative sign in the entry? Later, I asked several classmates, who didn't know why, until finally I crustily skin of head and asked Mr. Xiong. Finally, Mr. Xiong patiently answered our questions.
Through this incident, I deeply realized how important it is to accumulate knowledge and how important it is to be practical. Especially in the accounting profession, we often need to be bold and cautious. For every economic business transaction, we should get to the bottom of it and make a practical investigation. Accounting is a living knowledge, and many details or problems will be encountered in actual operation. In fact, many books have not mentioned or introduced it. This is more of our usual down-to-earth accumulation. For accountants, practicality is so important. Every entry, every voucher, you can only learn from it if you do it, remember it and verify it. In the whole process of accounting training, we often encounter situations where we can't write entries, or we often don't understand why we should make accounts like this. In this process, it is really difficult. Because I often feel ignorant when I encounter problems in the training process, I regret that I have not laid a good accounting knowledge framework in the past two years, and I regret that I have not grasped the opportunity to learn my major well.
In the following study and life, even after I really engage in the accounting industry, I should learn to integrate the word "practical" into it and do something down-to-earth as Mr. Xiong said. Re-understanding and defining accounting, I really want to be a qualified accountant. Really have to straighten your mind and let yourself walk on the ground instead of floating in the air. Starting today, we should do everything in a down-to-earth manner, do everything in the accounting industry, and stick to this down-to-earth spirit until the end. Finally, use the words of great scientist Qian Sanqiang to encourage you. At all times and all over the world, all those who have achieved their careers and made a difference to mankind are the results of down-to-earth and hard climbing.
Experience of comprehensive training of intermediate financial management 5
Financial accounting is a difficult course in accounting. Learning it requires a certain professional foundation. This course is very professional and thorough. Its main content is various business methods of accounting treatment, including enterprise merger, futures accounting, accounting treatment of intra-group transactions, foreign currency statement conversion, income tax accounting and bankruptcy liquidation accounting.
For students who have a certain accounting foundation, they may be curious when they first come into contact with high wealth, but they feel more difficult and a bit boring. Basic accounting, financial accounting and so on are the basic contents of accounting, which are relatively easy to understand and master. However, a lot of knowledge in Advanced Financial Accounting has broken the original basic accounting assumptions and needs to be understood in a new way. There is a strong correlation between different chapters. For example, the understanding and distinction between book value and tax basis in income tax accounting are used in many chapters.
In the process of learning this course, we need to refer to the previous teaching materials, and at the same time, under the guidance of the tutor, select some reference materials, such as articles in financial accounting, accounting research and other periodicals, as well as related accounting standards and accounting systems, so as to deepen our understanding of the basic contents of the teaching materials. Try to discuss some knowledge points closely related to practice with the teacher. Accounting is a highly technical subject. Even if the average student has had internship experience before, it is difficult for most of them to come into contact with senior accountants during the internship, because many accountants in enterprises can't do this yet, just stay at the level of ordinary accountants, and many of our teachers have worked in big companies and have rich practical experience, so they have a better understanding of the theoretical knowledge in Gao Cai. And familiar with the application of this knowledge in practice, so it is very necessary to discuss it with the teacher often. As a graduate student majoring in accounting, I think we should not only passively accept the knowledge taught by teachers, but also think and study some controversial issues, have our own views and understanding of the problems existing in financial practice and accounting standards, be good at and willing to discuss with teachers and classmates, form our own ideas and opinions, and express them by writing papers when necessary.
Recently, I took a budget management class from Mr. Wang Zhicheng, and I like what he said: Postgraduate education is mainly to teach you how to think and how to form your own ideas, rather than passively following other people's suggestions to accept knowledge. I also want to learn from senior talents. The reason why it is called "high talent" must have its high point, no matter the level of knowledge, depth and difficulty, the deeper the knowledge (such as long-term equity investment, foreign currency conversion, etc.). ) discussion and debate are often needed. As graduate students majoring in accounting, it is necessary for us to learn these theories and form our own independent views in combination with practical application. For the knowledge points stipulated in the Guidelines, we should not only know what they are, but also think about why they are stipulated, which groups are beneficial to the Ministry of Finance and which stakeholders are unfavorable. These are all places that we should think and discuss. Of course, as students, we are more theoretical knowledge, and accounting is very important.
It needs to be operated in practice and experience to a great extent. Therefore, during the postgraduate period, you can try your best to use your vacation time to win some internship opportunities. In the process of doing specific business, you can experience and feel the application of high wealth in class, and think and summarize the inconsistencies learned from practice.
At the same time, in the process of learning Gao Cai, we can refer to some representative cases of major international companies and apply what we have learned to the case analysis of these companies, so as to combine theory with practice. As a major, accounting has its own knowledge structure and system. If this professional accounting part is regarded as a pyramid, advanced financial accounting is undoubtedly its apex. Need to be based on basic accounting, financial accounting, management accounting, cost accounting, so to learn these basic accounting knowledge well, but at the same time higher than them, which requires us to think deeply and study, combined with cases and periodical literature, in order to better understand and master.