Sample weekly diary of financial accounting professional internship in public institutions

Week 1: Details please.

After an intense interview, I finally entered the xx**** cashier internship as I wished, and the internship period was three months. I have studied finance for nearly four years, but this is the first time I have really come into contact with actual work, and I am inevitably a little apprehensive. Fortunately, the teacher assigned to me by the unit understood my current mood and immediately led me to familiarize myself with the cashier's work process.

XX **** is a Sino-South Korean joint venture integrating garment production, processing and sales, and the current payments are mainly based on telegraphic transfers and acceptance bills, and the receipt and payment of cash is less. However, since I was new to the university and was not familiar with many businesses, the first lesson the teacher taught me was what I need to pay attention to when receiving and paying cash. For example, when you receive cash, you have to count the amount in person, and learn to distinguish between real money and fake money, although the unit has a money detector, but the machine is only an auxiliary tool, and the money detector must be counted once after inspection.

After counting the amount, you should issue a receipt for payment, stating in detail the name of the payment unit, the amount filled in the upper and lower case for verification, etc., and sign the receipt receipt and affix the cash receipt seal after verification. There is not a lot of content to learn this week, but the most important thing is to adapt to the rhythm of the unit as soon as possible and be familiar with the work of various departments, so that you can cooperate well in your work.

The difference is still very big, I don't know what kind of institution you go to, public institutions and enterprises only have the same part of the accounting subjects of assets and liabilities, but the use of the method is not the same, and more than 90% of the public institutions have no operating income and expenditure, do not account for profits, even if there are operating income and expenditure, and the accounting method of the enterprise is very different, and the end of the period carry-over and accounting statements are far from the same.

If you want to learn a lot, you can go to a public institution for an internship; If you want to do accounting in a company, you might as well go to a company for an internship.

The main difference between the accounting internship in public institutions and the internship in enterprises reflects the difference in accounting standards

Public institutions shall account for and supervise the income and expenditure of budget funds, and on the basis of the income realization system, the accrual system may be adopted for operating income and expenditure. Enterprises should use accrual accounting as the basis for accounting recognition, measurement and reporting.

The net assets of public institutions are the net assets owned by non-profit organizations, and the property rights are single, which is unique to budget accounting. The opposite concept in corporate accounting is owner's equity, which is the ownership of the net assets of a business by various investors.

The income of public institutions refers to the non-repayable funds obtained by the state or units in accordance with the law, mainly from the financial departments, higher-level units or other units. The main economic ** of the public institution is through the appropriation of funds from the superiors, so it has the characteristics of non-repayment, and its purpose is to compensate for expenditures, not to make profits; The income of the enterprise refers to the total inflow of economic interests that are formed in the daily activities of the enterprise and will lead to the increase of the owner's equity and have nothing to do with the capital invested by the owner.

After a busy week, I made a record of the beginning of my internship. Internships, although not real jobs, are a starting point in my working life and an indispensable and necessary stage in the transition from student to workforce.

On the first day of entering the company, everything was new and fresh. Unfamiliar faces, unrecognizable, but all smiling and friendly. There is a very enthusiastic colleague, I call her Chunchun, take me around here and there, take me to visit the overall structure of the company and various departments, and also introduced me to a few colleagues to know, a very lively little girl, I like her very much.

At noon on the first day, I was taken by the company's leaders to a sister surnamed Gao in the finance department, and was told that I would learn from her in the future, I was very happy, because my sister received me very warmly, and also took me to have lunch with her, and in the afternoon my sister talked to me about her work overview and her main responsibilities, and I kept them in mind, because this may be the responsibility I will take on in the future.

The week passed quickly, and during this week, I tried to adapt to the environment and integrate into the group as quickly as possible, because only by having a good relationship with my boss and colleagues can I benefit my work.