会计学专业实习要求 一（Accounting practice requirements）.doc

会计学专业实习要求 一（Accounting practice requirements） Accounting practice requirements First, the meaning and purpose of students through graduation practice, basic procedures to deal with the accounting positions and properties of accounting work more in-depth understanding, for future work to lay a certain foundation; learn how to use the basic knowledge of the problems encountered in the preliminary practice, improve the ability to analyze and solve problems. Two, content and requirements, each student should be in principle to enterprises and institutions accounting institutions for practice, the actual requirements are as follows: (a) understanding of accounting institutions setting up positions include: accounting principles, accounting positions set post setting division (person in charge of the accounting office or officer in charge of accounting, cashier, accounting personnel, accounting audit personnel, accounting archives management) (two) understand the responsibilities and contents of each accounting positions: in charge of the accounting office duties and work, cashier or accountant in charge of duties and work, accounting personnel, accounting audit staff responsibilities and work responsibilities and work, accounting archives management responsibilities and work content. Can be carried out on the following aspects: 1. accounting personnel must obtain or fill the original documents for each item of business operations. 2. accounting personnel according to the audited accounting vouchers vouchers. 3. accounting personnel should strictly examine and verify accounting documents. 4. the accountant shall register the books according to the correct accounting documents. 5. accounting personnel must prepare accounting statements in accordance with the regulations. 6. accounting personnel according to the state and the measures for the administration of accounting archives regulations and requirements, check the review of the unit accounting vouchers, accounting book