Overview of accounting training

1. Experimental time: June 2008 +20081October-March.

Second, the experimental location: Yibin Radio and TV University

Third, the purpose of the experiment:

1. Through this simulation experiment, we can cultivate our TV University students' practical ability, shorten the distance between textbook knowledge and practical work, and prepare for applying theoretical knowledge to practical work.

2. Through this simulation experiment, we can consolidate the theoretical knowledge we have learned at ordinary times and deepen our understanding of book knowledge.

3. Cultivating our ability to analyze and solve problems through real simulation experiments is helpful to train us to become high-quality accounting professionals.

4. Give full play to our enthusiasm, mobilize everyone's learning enthusiasm through this simulation experiment, and let everyone's subjective initiative and creativity be fully exerted in the experiment process.

Through this simulation experiment, we can shorten the "adaptation period" and lay a solid foundation for the competent work after graduation.

Fourth, the experimental object:

Taking Chengdu Zhong Zhen Electronic Factory as the background and taking the business of typical industrial enterprises as the main axis, it is required to establish accounts, handle daily accounting vouchers, summarize subjects, register general ledger and subsidiary ledger, calculate product costs, calculate profits and distribute profits, and prepare balance sheets and income statements.

Part II: Experimental contents and specific operating procedures.

First, the experimental content:

(1) Brief introduction of simulated enterprises

Chengdu Zhong Zhen Electronics Factory (hereinafter referred to as Zhong Zhen Electronics) is located at No.8 Shawan Road, jinniu district, Chengdu. Is a medium-sized enterprise with 65,438+0,000 employees. As a general taxpayer, the tax registration number is 0386 195888, and the account is opened in Chengdu Third Branch of Industrial and Commercial Bank of China, with the account number of 342 13658. The company has three basic workshops (processing workshops) and one auxiliary production workshop (power workshop). At present, there are factory department, planning and development room, production department, supply department, sales department, finance department, youth league Committee, personnel department and general affairs department (under the infirmary and department store). It mainly produces three kinds of electronic products: control tube, transformer tube and governor, which are produced in large quantities and in multiple steps.

(B) Accounting business processing methods

1. Cost calculation method: According to the actual cost comprehensive step-by-step carry-over method, the costs and expenses are accounted by workshops, and the subjects of "basic production cost" and "manufacturing expense" are set in each workshop to account for the expenses incurred in the workshops. Under the general ledger of "basic production cost", set up subsidiary ledger according to workshop products.

2. Allocation method of auxiliary production cost: direct allocation at one time, and the manufacturing cost of power workshop directly enters the auxiliary production cost, without setting the "manufacturing cost" subject separately.

3. State-owned assets are depreciated by the straight-line method, and packaging materials and low-value consumables are amortized by the one-time amortization method. Amortization of bad debts is based on the percentage of accounts receivable, and the proportion of bad debts is 0.5%.

4. The cost of finished products and in-process products should be allocated according to the equivalent production ratio distribution method. Raw materials are put into each workshop at one time, and the semi-finished products completed in the previous process are directly delivered to the next process for processing, and are not sent and received through the semi-finished product warehouse.

(III) This experiment process

When Mr. Wu, who directed our experiment, gave us 70 questions, I felt that I didn't know where to start when I was faced with the experimental data I got back and the vouchers and account books on the table. I didn't have time to start writing, for fear of making a wrong step. It was not until after the Spring Festival that I started to build accounts one by one. Before the experiment, I asked Mr. Wu if UFIDA financial software could do this set of accounts, because now it is required to implement computerized accounting. Today's society has entered the information age, and manual accounting practice has been difficult to meet the needs of future work. So I adopted the version of Youtong 10. 1 of our RTVU Computer Test to do this accounting for Chengdu Zhong Zhen Electronics Factory.

At first, I was building the basic production cost, dealing with the daily accounting business, and finally carrying forward the profit distribution and withdrawing the provident fund. Fortunately, I was able to ask Mr. Wu in time, and I didn't know how to start until Mr. Wu explained it carefully. However, I was careless several times. I remember once I was dealing with manufacturing expenses and amortizing this month's natural gas expenses. When I filled in the accounting voucher, I recorded the manufacturing expenses of the borrower (finishing workshop) of 65,438+00,000 yuan and the bank deposit of the lender of 65,438+00,000 yuan. It was not until I finally posted the original voucher that I realized that what I had done was useless, facing a thick stack of printed accounting vouchers. From this, I understand that accounting work must be meticulous and can't deal with accounting experiments. Always remember "be careful, be careful, be careful again", which is much more economical than a mistake.

When I first set up an account, my question was how to register the cost information of products in the account, and I stayed here for about 2 days. Because our unit is a commercial industry, I don't know much about industrial enterprises and I don't know how to deal with them. Finally, I got up the courage to ask Mr. Wu, and later I learned that the experimental requirements of others have been marked: the basic production cost is set according to the workshop and products. Also, I didn't carefully look at the requirements and accounting methods when setting up accounts in this experiment, which led me to take a lot of detours. For example, many subjects have to set up second-level subjects, but I am reckless and register in the first-level general ledger subjects as soon as possible. I didn't find it until I finished the experiment at the beginning, so I had to do it again. After the experiment, I summed it up. I was setting up an account. I made such a low-level mistake here because I didn't deepen my theoretical knowledge and combine my book knowledge with my practical work.

After that, I filled out the accounting voucher. I thought I had basically mastered the relevant accounting knowledge. Dealing with daily accounting affairs seems to be just an armchair strategist. When these theoretical things are put into practical application, I have no way to start. In particular, comprehensive carry-over method is needed to deal with the carry-over cost of finished products. At first, I didn't follow this method, but adopted the parallel carry-over method, which led to a difference of several hundred yuan in the calculated product cost and a reduction of several thousand yuan in profit. I'm so scared that I'm sweating (if only this were true in my actual work). At this time, I have to slowly recall the knowledge of intermediate financial accounting and cost accounting. Everything comes to him who waits. After my accounting knowledge, I finally completed the operation of the whole daily business process in early March. Finally, the accounting simulation experiment is to bind vouchers and account books. In this process, because I made a set of manual accounts in secondary school, I have some impressions, which I bound step by step by memory. However, I don't have much accounting work. I can just bind it and hand in my homework in just a few days.

The third part: the experience and harvest of the actual operation of accounting simulation experiment

From establishing accounts, reviewing original vouchers, filling in vouchers, finally registering journals, and carrying forward the cost of finished products, this special time of more than one month has passed in a hurry, leaving me with rich experience and profound understanding.

After this month's accounting experiment, my basic knowledge of accounting has been verified in practical work, which further deepened my understanding of accounting. And have a certain basic practical operation ability. After the experiment, I systematically practiced some theoretical knowledge told by my teacher, strengthened my memory of theoretical knowledge, and learned a lot of knowledge that was not available in books. I realized that only by applying the theoretical knowledge learned in books to actual accounting practice can I really master this knowledge, which is also the purpose of this internship. While achieving practical results, I also found many shortcomings in the operation process: 1. For example, I was not careful enough and misread the figures, which led to errors in the accounting results and brought unnecessary trouble (manufacturing cost sharing); Although every business entry is processed by software this month, I still have to make my own accounting entries in the operation. I still have some shortcomings in this respect, and I have to strengthen my business practice, especially cost accounting.

In short, the accounting simulation experiment of 1 more than a month has made me have a clear understanding of accounting work such as establishing accounts, handling daily accounting business, registering account books, compiling balance sheets and income statements, and found my own shortcomings in the actual operation process, and have a clearer direction and goal for future accounting study, full of confidence in future accounting work, and become a professional in advanced accounting application!