Five books from the accounting internship
Accounting internships are an essential part of accounting practice teaching, and accounting internships are an important means of improving students’ practical performance. How can they be celebrated by writing a summary of the internships。
Accountancy internships with interest in harvest summary 1
The accounting internship, which taught a great deal of knowledge not found in books, is summarized as follows:
What we did first was the cashier's work, the way the teller's account is: at the time of each economic transaction, the cashier obtains the relevant original certificate, which is then recorded on the basis of the corresponding original certificate. The details are then recorded on the basis of a billing certificate. At the end of the period, a summary of the subject matter and a trial balance sheet were completed before it was finally recorded in the general ledger. Carry-over of its costs, based on the general ledger total, completes the annual statement of balance sheet, profit statement, profit statement, etc. This is the general order and basic process of accounting。
Cash journals must be kept in bookings, usually in three-column sheet format, by the cashiers and now by me on the basis of cash receipt vouchers, in the order in which the transaction took place. At the end of each day, the total number of cash recipients, the total number of cash expenditures and the balance at that date shall be calculated and the balance shall be reconciled with the actual inventory to allow for the timely recording and closing of the accounts on a monthly basis. In the case of enterprises with cash in foreign currency, a “cash journal” shall be kept for accounting purposes in the renminbi and in various foreign currencies。
Bank deposit journals must also be kept in bookings, usually in three-column sheet format, and also in the form of payment certificates received by me on the basis of bank deposits, in the order in which the transaction took place, with the balance due at the end of the day. The “bank deposit journal” should be reconciled with the “bank statement” on a regular basis and at least monthly. At the end of the month, any differences between the enterprise's book balance and the bank statement balance must be dealt with on a case-by-case basis and a “bank balance reconciliation” is prepared on a monthly basis. In the case of enterprises with cash in foreign currency, a “bank deposit journal” shall be maintained for accounting purposes in the renminbi and in various foreign currencies。
Cash journals and bank deposits journals must produce daily balances. Before closing accounts, it is necessary to register all economic transactions that occurred during the period. At the time of the closing of the accounts, the closing balance of each account should be paid. If a monthly release is required for the month, the words “the current month's balance” should be indicated in the summary column and a separate red line should be shown below. Where the cumulative occurrence for the current year is required, the words “cumulative for the current year” should be indicated in the summary column and shown below in a separate red line; the “cumulative for the current year” at the end of december is the cumulative occurrence for the entire year. Double red lines should be shown below the cumulative annual occurrence. At the end of the year, the accounts are closed with a full year of occurrence and year-end balances. At the end of the year, the balance is carried forward to the next fiscal year with the words “carry-over to the following year” indicated in the summary column; the balance carried over from the previous year is included in the first line of the new account for the following fiscal year, with the words “carry-over from the previous year” indicated in the summary column. Now all we do is the april account, so just write this month's balance in the summary bar, but we'll stick a red line down there。
