Tangshan Iron and Steel Design and Research Institute (Postgraduate)

Practice Report of Tangshan Iron and Steel Design and Research Institute Co., Ltd.

In order to strengthen the understanding and mastery of the theoretical knowledge learned, the school arranged a decentralized internship on accounting positions at the end of the first semester of junior year, that is, from 65438+ 10 to 1 6 in 2007. According to the arrangement of the school, I successfully completed my internship under the guidance of Mr. Bian. After New Year's Day in 2007, I went directly to Tangshan Iron and Steel Design and Research Institute Co., Ltd. for an internship. The company's office is located atNo. 1 Jianhua West Road, lubei district, Tangshan. During the internship, first understand the general situation of the company, then learn from the cashier and finally practice with the accountant.

The purpose of practice is to combine the theoretical knowledge learned in two and a half years with practical operation, find out the gap and see how to deal with the problems found. Summarize the shortage of professional knowledge, find out the knowledge that needs to be consolidated, learn to communicate with colleagues, and learn how to deal with people in social work.

The content of the internship: First, understand the development history of the company, the establishment of various institutions, the company's scale, economic type, number of personnel, etc. Do what you can, help clean up and do some logistics work; Learn more about the company's cultural history, know some colleagues, and the company has arranged specific tutors; Then I looked at the work of financial personnel in the Ministry of Finance and how accounting was done. I read the company's general ledger, various subsidiary ledgers, accounting vouchers, original vouchers and previous accounting statements (mainly balance sheets and income statements). Then I was arranged to study with the cashier of the company. Finally, follow the accounting practice and see how accounting handles business.

Internship experience: When I first arrived at the company, I felt that my colleagues were easy-going and easy to get along with, and the society was not as sinister as others said, so I was full of confidence in the society. The company director patiently explained to me the general situation, scale, organization and staffing of the company, which made me realize that I can only understand a big company as a whole, but I can't figure out the internal details. Have a general understanding of the company first, and then have an understanding of your job. You must know the purpose of setting up that position in the company and achieve the expected effect in order to ensure the normal operation of the company.

When following the cashier's internship in the finance department, first understand the company's financial system, the state's regulations on cash on hand, and the procedures to be followed in receiving and paying cash. I am also very happy to watch the cashier work. After receiving the receipt documents, the cashier checks whether the procedures are complete, then collects the money, counts the cash twice, and then explains the amount to the payer and keeps it in different currencies. If you need change, you need to count it twice, then stamp the cash receipt stamp on the original voucher, leave the accounting slip and give the rest to the other party. Then prepare a cash receipt and register it in the cash book. This procedure is the same as the theory we learned in school. It is necessary to distinguish responsibilities and handle business according to regulations. It's actually very simple, but we haven't actually done it, but we can do it well. We should have confidence in ourselves and believe that we can do well. Giving ourselves a chance will make us more skilled and better than them.

I reviewed how to issue checks, invalid receipts and wrong checks. If you don't pay much attention to some details before going to school, you will make mistakes in actual operation. When writing checks and receipts, you should be particularly confident, patient and not impetuous. Accounting is actually a very tedious job, depending on how we treat it. Personally, I prefer to calculate, like numbers, and like to sort out a bunch of seemingly messy things.

Following the accounting practice, the accountant told our company to abide by the accounting standards for enterprises, the mineral resources law, the safety production law and other laws and regulations. The company mainly focuses on metallurgical design and needs to abide by the policies and regulations of many countries. The company is more formal. When I first worked as an intern with an accountant, the accountant was not very happy that I went to practice. Maybe she's afraid I'll screw things up, and I can't help her, so I have to screw things up. Later, because of my patience and reasonable handling of interpersonal relationships, my accounting attitude eased, so I watched her handle the business, showed me the company's vouchers, original vouchers, subsidiary ledger and general ledger, and let me sum up the differences between cashier theory and practice and accounting theory and practice. Theoretical knowledge is not very solid, and many places are vague. I don't know how to do it. I still have to look over what I have learned before. It's not easy to take root in it, but I have to stick it in my heart by my future work. Accounting taught me how to communicate with people. I often have to judge for myself and decide what to do. In society, I can only rely on one person, that is myself. Don't expect others to help you, look at what you can do for others.

It's a pity that my internship didn't involve the issue of tax returns. If I do, I should be able to learn a lot of knowledge. After all, there were not many charges involved in the role simulation experiment of accounting post before. In the company, taxation is a key issue for accountants.

During my internship, I still learned a lot of social knowledge. I want to thank the practice instructor, the company cashier and the accountant for their care and help, and thank the practice instructor for his careful teaching and patient explanation.

Problems and suggestions found: In this practice of combining accounting theory with practice, we really learned a lot of knowledge outside books, which gave us a summary of the accounting study in the past two and a half years, and of course we also found many problems. Cashier, a seemingly simple job, can't be competent if you are not careful. The cashier's job is not difficult, but some steps must be followed. Sometimes the cashier omits several steps to save trouble, which is also very common at work. See if it will affect the responsibility sharing and whether the business is handled smoothly. If not, it can improve efficiency. If so, it needs to be done step by step. Following the accounting convention, it should be pointed out that the employees of the company also represent the image of the company and are people-oriented. In addition to doing your own job, you should also handle the relationship between colleagues and create a tense and warm working environment, so that you will be happier and more efficient. It should also leave a good impression on interns and outsiders, which should be very beneficial to the smooth development of the company.

We haven't stepped into the society yet, and many things, especially those at work, have not been handled in detail. We don't know whether we can do it well or finish the task successfully. This requires us to know ourselves and ourselves and get to know each other better. Some work can be directly said that I can do it well, but when we are not very confident in our work, we should objectively measure ourselves to see if we can finish it. We should not exaggerate our abilities and bury ourselves.

To sum up, this internship has achieved the expected goal. A lot of accounting professional knowledge is combined with social knowledge, which not only consolidates professional knowledge, but also learns social knowledge, which is very helpful for our recent employment. Through this internship, I have a deep understanding of cashier, accountant and other positions. I found that there are loopholes in professional knowledge, and many basic knowledge are not clear, so I need to review and study again. Have a practical understanding of the patience and carefulness that accountants need, and also need to adjust their impetuous mentality, clear their thinking, have a correct understanding and evaluation of themselves, know what kind of work they are suitable for, and understand the direction they need to work hard. Learned that communication between people requires certain skills. This internship laid the foundation for us to enter the society and pointed out the direction for us to find a job.