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2012 college students summarize cost accounting internship(2012名大学生总结成本会计实习)
2012 college students summarize cost accounting internship
One, the purpose and significance of the internship
lt;lt; Cost Accounting gt;gt; courses is one of the main courses of the accountancy profession, is also a professional practice course. lt;lt; Cost Accounting gt;gt; courses internship is an important part of the Accounting Professional Practice Teaching students grasp the cost courses of theoretical knowledge about accounting harvest form of basic theory and method of accounting teaching comprehensive examination. aimed at a comprehensive review and consolidation of cost accounting internship accounting internship cost accounting information by student exercises and operations, familiar with cost accounting Practice of the entire process, including understanding the internship Case unit imputation and allocation of various costs, the preparation of the original documents, internships harvest books, costing single calculation, to enhance the architectural engineering internship report learned expertise understanding and perceptions, so that students master the full cost accounting basics and basic skills, in addition, internship through simulated case can make the the theory lessons learned in the practical knowledge and application of cost accounting to internship experience, so The students get practical training opportunities for students at the atmosphere of the accounting profession, to test their theoretical knowledge, skills experience in addition to the above the actual visit to enhance student accounting experience, posts and engaged in accounting related to students The work laid the basis of a certain practice. summary, internship programs enhance students’ accounting practices, analyze practical problems of and junior English learning programs and employment.
Content and process of the internship
Internship lt;lt; Cost Accounting gt;gt; courses include product costing method, as well as the cost of materials, wages and welfare, auxil
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