Practice report of accounting assistant

Accounting Assistant Practice Report

Accounting Assistant Practice Report Format Sample 1

1. Practice Purpose

1. Professional purpose

Accounting is a position that requires a lot of practical experience. I often heard the saying that accounting is done rather than learned. At that time, I didn’t quite understand it after the last experience. Practice and this job search experience made me understand this sentence deeply. Every time I go to a job fair, the first thing people ask is whether I have accounting experience.

As a senior who is about to graduate, I attach great importance to this practical opportunity and am strict with myself. The ultimate goal is to transform theoretical knowledge into practical experience and find the gap between theory and practice. Take notes carefully at ordinary times, carefully observe the accounting process and accounting methods of the general ledger accountant, and go to the bank diligently with the cash accountant to familiarize yourself with and master banking business. Use your spare time to read more professional books to make up for your professional deficiencies. Strive to pass the practical opportunity in the past two months to be able to handle banking business such as writing checks, deposits and withdrawals, transfers, and issuing acceptances. Under the guidance of the general ledger accountant, you can independently complete the company's accounts for the next month, that is, issue invoices, fill in original vouchers, make accounting vouchers, prepare account summary tables, register detailed accounts, general ledgers, make reports, and file taxes online.

2. Comprehensive purpose

Learning to do accounting is only a requirement for a good accounting position. In the process of entering society, we need not only professional abilities but also learning to get along with others and good A good working environment and interpersonal relationships can improve your work efficiency and make you happy. Therefore, my second purpose is to learn how to get along with colleagues through nearly two months of practice, how to understand the relationship between colleagues in the company, correct my shortcomings, and adapt to the company group.

2. Introduction to practice units and positions

Practice units:

Jiangsu Wanbang New Energy Investment Group Co., Ltd.

Introduction to practice units :

Jiangsu Wanbang New Energy Investment Group Co., Ltd. is a private enterprise with a company size of 100 to 500 people. The company is a 4S store authorized by BAIC Group in the Changzhou area and mainly sells BAIC new energy series models. , and also engages in automobile repair and after-sales maintenance services. The company has only been established for one year and is in the initial stage of development. Therefore, the company pays special attention to honest management, has strict requirements for its internal employees, and has an excellent management system.

Position introduction:

My practical position in the company is accounting assistant, but I study both cash and general ledger aspects part-time. In terms of cash, the cashier post is mainly responsible for receiving car payments, issuing invoices, depositing car payments in banks, writing checks, issuing acceptances, etc. My main responsibilities in the general ledger are to fill in original vouchers based on economic business under the guidance of the general ledger accountant, make accounting vouchers based on the original vouchers, prepare daily sales statistics, prepare account summary sheets, register general ledger details, make reports, and file taxes online. wait.

3. Practice content and process

I learned a lot from this practice and benefited a lot. Because there is a lot to write about, here I will write about the parts that I think are important.

IV. Practical Summary and Experience

After so many days of study, I have learned a lot and gained a lot of valuable experience. At the same time, I also realized that I have great shortcomings: < /p>

1: The professional knowledge is not solid enough. I thought I did a good job, but when I actually encountered it, I felt dizzy. Many things were vague and the response was very slow. I think there are big reasons for not learning solidly. I think this has a lot to do with not laying a good foundation in school. In the next step of my plan, I will study professional knowledge seriously in school and strive to improve my professional level. If you don’t know how to do it, actively ask teachers and classmates for advice, do more exercises, and strive to improve your basic skills.

2: Lack of practical operation ability and lack of experience. When doing accounting, the computer operation is not in place. I have forgotten many simple EXCEL processes. I can’t find the skills to fill in the things, and the speed is very slow.

In the next step of my plan, I will learn the basics of computers, re-read the computer books I taught before, practice with the computer, focus on EXCEL processing and word processing, and find a part-time job as an accountant in school if I have the opportunity. , increase your experience and improve your proficiency. After all, accounting is still the most practical.

3: I am not careful enough and impatient. When I make manual vouchers and reports, I always make mistakes. Either the amount is wrong, the loan direction is wrong, or the same mistake can be made several times. It is very difficult. Simple things turn out to be complicated when you make a mistake. Moreover, if you make a mistake, you have to spend more effort to check the accounts, which often results in twice the result with half the effort. In the next step of the plan, I want to cultivate my care and patience, do things seriously, and not be impatient. This mainly depends on paying more attention in daily life. Good habits cannot be developed in a day. Only paying more attention in normal times is the key. It takes time to do well.

In the past few days, I have found that my colleagues in the company are very easy to get along with, helpful and positive. They will patiently teach me anything I don’t know, and even if I don’t do well, they will teach me. , can actively provide guidance. We also chatted on the way to and from get off work, and the atmosphere was very harmonious. The boss is not very strict, he takes great care of his employees, and often treats us to food.

Finally, I am really grateful to the company for allowing me to have such a rich experience, allowing me to learn so much knowledge, increasing my confidence and making me more interested in accounting. I am also very grateful to my thesis advisor for his guidance!

Accounting Assistant Practice Report Format Sample 2

1. Introduction to the Practice Unit and Position

(1) Introduction to the Practice Unit

Grain and Oil The operating office is located in ***, and the person in charge is ***. It was originally the Chengguan Grain Station, with the following departments: Wholesale Department, Sales Department, Retail Department, Business Department, Finance Department, and General Manager's Office. Engaged in grain, oil and products, it was originally a state-owned unit and affiliated to ****. It is now converted into a joint-stock company.

(2) Introduction to the practical position

There are eleven people in the financial department of ** County Grain and Oil Business Bank, one of whom is the financial director and the other is the accounting supervisor , and the rest are general accounting staff. The positions in the Finance Department mainly include expense accounting, transaction accounting, tax accounting, cashier, cost analyst, cost accounting, and asset accounting (finished product accounting, raw and auxiliary material accounting, spare parts accounting, fixed assets accounting). Some of these positions are composed of by the same person or by different persons. During this internship, the grain and oil operating bank recruited three interns. The remaining two interns learned the accounting positions of finished products and spare parts respectively, while I practiced the accounting position of raw and auxiliary materials.

2. Practical content and process

My practical work started from binding the vouchers and ended with the binding. Under the leadership of the master, I started the business processing work. All the business in the first month was new to me, so it was difficult to learn. Fortunately, I had a master who taught me step by step.

Business processing mainly includes daily business processing and period-end business processing. The daily business mainly includes purchasing and warehousing, reversing temporary estimates and warehousing, selling raw and auxiliary materials, generating vouchers, exporting and importing into the warehouse, approving contracts, reimbursing purchasing expenses, taking inventory, organizing ledgers, etc. The end-of-period business processing mainly includes valuation recording, expense allocation to various departments, inventory counting, reconciliation, settlement, report preparation, etc. The master said, I will do whatever she asks me to do. Don’t ask why or what I am doing. As time goes by, I will naturally understand. Before the master taught me, I thought he was right, but when I actually got into business, I realized that I didn’t know why or what I was doing. It was difficult for me to remember the key points of the business, and it was easy to mix up several businesses.

Review invoices. The bills I come into contact with in my position mainly include special value-added tax invoices for purchasing raw materials and auxiliary materials, related freight invoices, and loading and unloading labor invoices. The first two kinds of taxes can be deducted, but the latter kind of tax cannot be deducted. Therefore, the first two types of bills are divided into invoice pages and deduction pages, while the latter kind of bills only have invoice pages. When the Supply Department handed me the bill, the supply unit, goods, quantity, and amount on the bill corresponded to the data on the receipt paper clipped to the bill. I received the bills and receipts that were handed in. The inventory orders also need to be checked one by one.

The important points to review are: whether the supplier uses a special seal for invoices, whether the seal is clear, whether the name of the factory is correct, whether the bill number is correct, whether the name and quantity of the goods on the bill are consistent with the warehouse receipt. After reviewing these points, the review work is not over. The unit price also needs to be reviewed, that is, the unit price on the bill is checked against the unit price in the contract to ensure that the unit price is consistent. The same method is used to review invoices for freight or labor charges. After the verification is correct, take out the deduction coupon and send it to the tax accountant after sorting it out.

Generate credentials. Generate the outsourcing warehousing voucher, and use the approved invoice and warehousing document as the attached production voucher. The specific operations are completed in each module of the financial software. According to the push-down process, the outsourcing invoice is generated, warehousing is calculated, the outsourcing warehousing voucher is generated, the summary is modified to generate the voucher, and finally the voucher is printed and pasted. The voucher for reversing the provisional estimate only needs to be set up to generate the reversal provisional estimate voucher after the warehousing accounting and before generating the outsourced warehousing voucher. The other steps are the same as the normal generation of vouchers. The idea of ??generating sales vouchers is the same as mentioned above, except that it is processed in different financial modules and the details are slightly different.

Review the contract. I thought that accountants were only responsible for generating vouchers or preparing reports, but I didn't expect that accountants would also review contracts. The Grain and Oil Guild will issue an authority table. Different levels of amounts require approval from different departments. If there is no signature from the person in charge of any department, or if the contract content does not comply with regulations, the accountant will not sign.

Take inventory. The factory conducts inventory of raw and auxiliary materials three times a month. There will be two draws in the middle of the month and one count on the last day of the month. The types of raw and auxiliary materials that are picked twice in the middle of the month are randomly selected and are decided by the raw and auxiliary materials accountant. However, all four raw and auxiliary materials must be counted in the last inventory at the end of the month. An inventory list must be made at the end of each inventory count. After the inventory is correct, the inventory list shall be archived.

Valuation is recorded. There are two copies of the raw and auxiliary material receipt slips for this month's valuation entry, one red and one yellow. The yellow one is used as an attachment to the valuation entry voucher, and the red one is used as an attachment to the voucher generated when the invoice is issued next month. The Grain and Oil Bank stipulates that suppliers of goods tentatively recorded this month must provide invoices next month.

Reconciliation, settlement, and preparation of reports. These operations are mainly completed automatically by financial software, and only some parts are completed by accounting.

3. Practical Gains and Experiences

This practice was of great help to me. I deeply realized the importance of combining theory with practice. Although I learned a lot of theoretical accounting knowledge in school, when I first started practicing, I didn't know how to apply this theoretical knowledge at all, and I didn't feel that we were applying theoretical knowledge. Only after practicing for more than a month did I understand bit by bit what I was doing and which practical operations were related to the theoretical knowledge in the textbook. I finally understand why companies like to recruit experienced accountants when recruiting accountants.

Accountants must have professional theoretical knowledge and strong business processing capabilities, but there are other aspects that accountants cannot ignore, namely office automation. For example, many data in accounting business must be obtained through Excel processing, and many accounting materials require processing by printers, copiers, scanners, etc. Without understanding these aspects, accounting work will be equally difficult.

As a qualified accountant, you must not only learn accounting and other related knowledge, but also have good psychological quality. Accounting is a very tiring job. You have to work in front of the computer for a long time every day, and you also have to calculate a lot of data. I often see administrative staff in other departments joking, but administrative staff in the financial department rarely have time to talk. , and they are all serious, which requires accountants to have a positive attitude and the mental quality to withstand pressure. ;