I. Introduction to the internship unit
XXXX Cable Co., Ltd. (formerly Hengyang Cable Factory, founded in 1952) is a large-scale wire and cable manufacturing enterprise jointly established by XX Electrician Co., Ltd., subordinate enterprises of fourteen electric power bureaus in XX province and Hengyang Cable Factory Co., Ltd. The company's products take "XX" brand as the trademark. It can produce all kinds of wire and cable products, among which "XX" wire won the highest product quality award in the national industry, and the company won "China Quality Miles National Advanced Unit" and "China Mechanized Quality Trustworthy Enterprise". It is a provincial wire and cable product technology center and a designated monitoring center of XX provincial wire and cable quality supervision bureau. The company has the right to operate independently in import and export, with annual production and sales exceeding 6 million yuan, becoming the largest wire and cable manufacturing enterprise in XX province. The company adopts advanced management methods, relies on first-class professional and technical personnel and rich production experience, gives full play to the advantages of strong alliance, collectivization and intensification, and becomes a wire and cable production enterprise with strong competitive strength in China, making new contributions to the development of national economy and national industry.
II. Internship Process
As a highly applied discipline and an important economic management work, accounting is an important means to strengthen economic management and improve economic benefits.
during my internship, I mainly studied some accounting daily business processing, banking and tax-related work processing. The company's finance department mainly includes material accounting, cost accounting, sales accounting, general ledger accounting, tax accounting and cashier. In the daily accounting business processing, the company mainly uses UFIDA financial software for accounting processing, and at the same time, it also uses the online banking of the unit to inquire and handle the payment business. In the tax processing, it only needs to use the relevant software of the tax bureau for tax management, such as logging in to the online tax hall, ABC3 and other tax software for tax declaration and tax deduction.
In dealing with daily economic business, UFIDA financial software is mainly used to carry out accounting treatment, prepare accounting vouchers, audit and keep accounts according to the nature of actual economic business. The company's daily economic business is usually either purchase or sales. When dealing with the purchase business, it is necessary to prepare the purchase receipt document and check the purchase quantity, amount and tax. In terms of sales business, it is mainly to check accounts receivable, compile collection or transfer vouchers according to actual occurrence and corresponding payment, and review and keep accounts; In the internship of purchasing and sales, we should be particularly careful in the preparation of documents, and pay attention to checking the exchanges between suppliers and customers to avoid cross-checking in project accounting. In addition to purchasing and sales business, daily economic business also includes payment business through the online bank of the company, and accounts payable accounting by UFIDA financial software after receiving the bank receipt. Daily accounting business is the basis of accounting work. For every economic business, every step and every procedure, we must take the accounting system as the basis, respect the original vouchers and study their authenticity and accuracy, so as to better utilize the powerful functions of financial software and improve our work efficiency.
another important accounting item of the company is the accounting of costs and expenses. The composition of product production cost of industrial enterprises mainly includes direct materials, direct wages, other direct expenses and manufacturing expenses actually consumed in the production process. Cost accounting mainly includes production cost accounting and production cost accounting. Production cost accounting is to collect production costs according to audited original documents, and carry out total classification accounting and detailed classification accounting of production costs. Then, the expenses collected in the relevant expense accounts are redistributed and distributed to each cost accounting object respectively. The calculation of production cost is to sort out the expenses allocated to various cost calculation objects through production cost accounting, collect them according to cost items and calculate the product cost on this basis. If all the products put into production in this period are completed in this period, the total cost collected is the cost of finished products. If there are unfinished work-in-process products at the end of the period, it is necessary to adopt appropriate methods to allocate the expenses collected according to the cost items among the finished products and calculate the cost of the finished products. During the practice, the original vouchers for cost accounting are mainly material receipt, picking list, finished goods delivery list and month-end inventory table. Meanwhile. It should be noted that when collecting expenses, you must have corresponding invoices before you can include expenses.
tax treatment is an important part of a company's financial treatment. Tax Accounting The main corporate tax declaration (including value-added tax, income tax, real estate tax, vehicle and vessel use tax, stamp duty, etc.) and the payment, check and review of corporate tax, tax registration and changes, preparation of relevant tax statements and related analysis reports, application for issuing red-ink invoices, and * * * * related tax exemption business, etc. During the internship, we mainly use the online tax hall to declare and deduct the value-added tax certification, use ABC3 to fill in the tax statements, and check and review the taxes payable and unpaid in this period. What attracts our attention in particular is that since 29, all enterprises that purchase fixed assets and obtain special invoices for value-added tax can deduct the value-added tax. XXXX Cable Co., Ltd. is a high-tech industry, and corporate income tax is levied at 15% of taxable income.
the end of the month is the time for the company to issue financial statements. General ledger accounting is in charge of accounting, which is mainly responsible for issuing the company's main financial statements. During my internship, I mainly studied the balance sheet, cash flow statement, income statement, income statement, statement of changes in owners' equity and various schedules, and analyzed the financial statements to calculate the taxable income in this period and make tax returns. Through the preparation of financial statements, we can also analyze the company's asset-liability ratio and sales interest rate and other financial indicators. The financial statements shall be made in triplicate, one for the national tax and one for the local tax, and one for the company itself.
the company's finance department also has a cashier and VAT invoice issuing office. The cashier mainly manages the daily cash receipt and payment business, prepares cash and deposit journal, and issues receipts and bills. Special receipts need to be collected and purchased at the tax bureau, and only one copy can be purchased at a time. Through the internship as a cashier, I also learned about the issuance of real cash checks, transfer checks and bank acceptance bills. In the issuance of special VAT invoices, it is necessary to check every tax information of the unit, including the tax number, name, telephone number, address, etc., and it must be true and accurate in the issuance process. If an erroneous VAT invoice occurs, it is necessary to apply to the tax bureau and issue a red-ink invoice, etc.
Third, internship experience
Internship is an experience that every college graduate must have, which enables us to understand society and consolidate knowledge in practice. Through this internship, combining the theoretical knowledge of accounting learned in the school with practice, not only let us have a detailed and concrete understanding of the whole accounting process, but also get familiar with the specific working objects of accounting, and shorten the distance between abstract textbook knowledge and actual work. During the internship, I mainly used real accounting vouchers and financial account tables to conduct accounting for economic business in a certain period, and got a further understanding of the important relationship between taxation, banks and enterprises, and at the same time became more familiar with the various operations of UFIDA financial software in actual accounting work, and realized the convenience brought by accounting computerization.
Internship is an important experience for every graduating college student. Through internship, I not only cultivated my practical ability, but also increased my practical experience and gained a new understanding of actual financial work. Internship has taught me a lot of knowledge that I can't learn in class, and it has also made me more aware of my own shortcomings. Through this accounting practice, I have a further understanding of the future study and development direction: learning is not only theoretical knowledge, but more importantly, learning how to apply theoretical knowledge to practice and learning to make the work perfect.
Accounting is an experienced profession, and work experience is an advantage in job hunting. In order to accumulate more work experience, I got a very rare internship opportunity in Kangyuan Crop Co., Ltd. through the efforts of my school and friends. During the internship, I tried my best to transform the theoretical knowledge I learned in the accounting practice report school into practice, and tried my best to combine theory with practice. During the internship, I could abide by the work discipline, not be late, leave early, and conscientiously complete the work assigned by the leaders, which was well received by the learning leaders and all the staff. At the same time, I found many shortcomings in my accounting practice report.
Hunan Kangyuan Crop Co., Ltd. is a small company under a public institution, and its main business is seedlings and pesticides. There are not too many economic businesses every year, so there is only one accountant and one cashier in the finance room. The unit uses computer bookkeeping and three financial software. In this internship, my main position is accounting, so I mainly practiced the accounting subjects and accounting treatment of the company. At the same time, I have a specific understanding of the cashier's work. During my internship, I participated in all the accounting work from February to April, from reviewing original vouchers, preparing accounting vouchers, posting accounts to preparing accounting statements. Seriously studied the proper and standard accounting process of public institutions, and also carefully studied the Company Law, the Tax Law and the Accounting Law at the instruction of my predecessors. I really went from textbooks to reality, from abstract theory to colorful real life, carefully understood the whole process of accounting work in public institutions, carefully studied the accounting treatment of various schools' economic business, and mastered the use of three financial software. During my internship, I took advantage of this rare opportunity to work hard. Be strict with yourself, consult the accounting practice report of financial personnel with an open mind, study accounting theory seriously, learn accounting laws and regulations and other knowledge, use spare time to study some related knowledge outside the content of textbooks seriously, and master some basic accounting skills, including the following points:
1. Auditing methods and key points of original vouchers;
2. Key points of filling in and auditing accounting vouchers;
3. Registration and reconciliation of subsidiary ledger and general ledger;
4. Preparation and declaration of financial statements and tax returns;
5. Common sense of binding and keeping accounting files.
so as to further consolidate the knowledge I have learned and lay the foundation for really going to work in the future. What moved me even more was that the leaders let the seniors of the company teach me to deal with the comprehensive things of the company. For example, the * * * of the business license. Matters related to tax registration. Application of general taxpayer. And how to use the legal tax saving of enterprises. Wait a minute. . . . . .
In this process of learning and contacting. I found that accounting is a subject with a strong combination of practice and theory. Although I have studied this course, when I first operated the specific business with my colleagues in the company, I felt that it was somewhat different from the book. The affairs in the actual work were detailed and complicated, and only with more practice can I firmly grasp it. The main purpose of this internship is to see where the theoretical knowledge we have learned is different from the actual operation of the company, where the similarities are, how to implement internal control, how to implement the new accounting policy, how to transition the old and new policies, how to handle some special accounts and so on. With these questions, I looked at them with my eyes in this month and asked my leading colleagues if I didn't understand them, which gave me some answers to these questions in the accounting internship report and achieved the purpose of this internship. Besides the knowledge related to my major, I also see many things that I can't learn in class. How the company is run, the team spirit among employees, the process of handling business, the implementation of rules and regulations, the management of enterprises and so on. In addition, I have also seen some loopholes in the company, such as internal control, which mainly includes the implementation of cash receipts and payments system, and the company is not optimistic in implementing national policies and regulations. However, in the reality of small-scale private enterprises, this situation may be widespread. As an accounting practitioner, this internship has made me more aware of my future efforts. For example: practical ability, adaptability, psychological quality, adaptability and so on. Besides, it is also very important to have an enterprising spirit.
It is far from enough to rely on the knowledge we have learned in class at work, so we should recharge our batteries at other times and broaden our study fields on the basis of a solid major. At the same time, when you encounter problems in practical work, you should ask others more. Interpersonal communication is also very important. How to deal with people in accounting practice report is an art and a skill, which can not be ignored in future work. We are about to enter the society, and we will also face a formal internship. I think every experience is an accumulation, and this accumulation is the wealth in the future. In work and study, we should let these precious wealth play its role, so as to achieve twice the result with half the effort.
after this internship, I have learned a lot, both professionally and socially. I am grateful to Kangyuan Crop Co., Ltd. for providing this internship opportunity.