会计手工账实习报告.docxVIP

会计手工账实习报告

目录

一、内容描述................................................3

1.1实习背景与目的.......................................4

1.2实习单位介绍.........................................5

二、实习准备................................................5

2.1知识准备.............................................6

2.2物品准备.............................................7

2.3心理准备.............................................8

三、实习内容................................................9

3.1账簿设置与登记......................................10

3.1.1账簿种类选择....................................11

3.1.2账簿启用与登记规范..............................12

3.1.3日记账的登记与核对..............................14

3.2会计凭证处理........................................15

3.2.1会计凭证填制要求................................16

3.2.2会计凭证审核流程................................17

3.2.3会计凭证传递与保管..............................18

3.3财务报表编制........................................20

3.3.1资产负债表的编制................................21

3.3.2利润表的基本结构与编制方法......................23

3.3.3现金流量表的编制................................24

四、实习过程...............................................25

4.1初入职场............................................26

4.1.1入职培训与适应..................................28

4.1.2初步了解企业业务流程............................29

4.2日常工作体验........................................30

4.2.1日记账登记工作..................................31

4.2.2会计凭证处理实践................................32

4.2.3财务报表编制参与................................33

4.3遇到的问题与解决方案................................35

4.3.1账簿登记错误....................................36

4.3.2凭证处理不规范..................................37

4.3.3财务报表编制疑问................................38

五、实习收获与体会.........................................39

5.1知识与技能提升......................................40

5.1.1手工账处理能力增强..............................41

5.1.2财务报表编制能力提高............................43

5.2职业素养培养....................................