2012 college students financial accounting internship experience（2012名大学生财务会计实习经验）.docVIP

2012 college students financial accounting internship experience Training time: Training Location: bumban classroom Training Objective: to train our students practical ability to shorten the distance of textbook knowledge with practical work through the simulation experiment. After a semester learning under the guidance of the teacher two weeks internship accounting manual. Comprehensive, understanding of the full simulation of manual accounting procedures and methods. Training in our organization threesomes two crew organization and command of the operation of the experimental group accounting simulation led by a team leader. First, according to the Economic and Business Highlights in the experimental data in the preparation of accounting entries. Then set t word account of the preparation of the course summary table, open ledger registration beginning balance and course summary table registration ledger and checkout, Finally, according to the general ledger and other information prepare a balance sheet, income statement and cash flow statement. In my group, I was to write the entries, the of course summary table registration ledger, registered the vouchers work. Registration vouchers, I think is no stranger to the notes, etc., but in the actual operation or wrong, for example, write the amount of the Debit Account Credit Account go. stub forgot to write the date, as well as in the process of writing entries, I feel are learning theoretical knowledge seen looks relatively simple, But the real turn when they do, but it is full of mistakes. sometimes wrong amount of column position, obviously writes in one thousand ten thousand, resulting in digital error, and sometimes forget to write a breakdown of accounts, and sometimes not canceled the blank amount columns. sometimes registration statement especially three columns and a breakdown due to too much detail items, the amount columns compact digital accidentally incorrectly, but after a few days t