Practical training steps of basic accounting writing, accounting training process and content

1. The basic content of the training course.

The basic content of individual training.

After taking the "Basic Accounting" course, we have only mastered some theoretical knowledge, and to put it into practice is the content of our "Basic Accounting Training" course. The individual training mainly trains our special accounting ability and lays a good foundation for the comprehensive training in the future.

Accounting Writing with Numbers and Figures.

In this training assignment, the writing of Arabic numerals is not like what we usually write, the writing of accounting has accounting rules, and the uppercase numbers are not often used by us, but accounting is a must-have content, and some amounts and dates need to be filled in uppercase text. Similarly, there are also writing requirements for uppercase numbers, and the original voucher is filled in and reviewed.

In this training, first of all, we practiced the overview of the original voucher and knew what can make the original voucher, secondly, we practiced the design of the original voucher, and we could make the original voucher, again we practiced the filling of the original voucher, and finally we practiced the audit of the original voucher.

Filling in and reviewing accounting vouchers.

In this training, we first learned about the design of accounting vouchers, and then understood the requirements for filling in accounting vouchers, and then mainly practiced the method of filling in accounting vouchers, summarizing accounting vouchers, pasting original vouchers, and auditing and binding accounting vouchers.

Establishment and registration of account books.

In this training, we first understood the requirements for the design and format of the account books, then learned the opening procedures, and then practiced the registration of the account books.

Reconciliation, closing, and correction of errors.

In this training, we learned how to reconcile, settle accounts, find and correct wrong accounts, and the corresponding operation methods.

Preparation of bank balance reconciliation statements.

In this training, we mainly mastered the methods of bank deposit inventory and the preparation of bank deposit balance reconciliation statement. Practice the preparation of bank balance reconciliations, bank journals and the corresponding measures.

Preparation of accounting statements.

In this training, we first learned the basic knowledge of accounting statements, then learned the basic requirements for preparing accounting statements, then learned the preparation before preparing accounting statements, and finally learned the method of preparing statements. After learning the theoretical knowledge, we were actually trained in the preparation of balance sheets and income statements.

The basic content of comprehensive training.

Comprehensive training 1.

In this training, we completed all the accounting treatment content in turn according to the business given, including the filling and design of the original vouchers, the filling of accounting vouchers, the filling of the summary table of accounting vouchers, and the writing of balance sheet and income statement.

Comprehensive training 2.

In this training, we formed a team to simulate a company, served as the financial personnel in the company, knitted the business by ourselves, and completed a complete set of accounting assignments, involving all the content similar to the first training.

Practical training steps. 1. Familiar with the information, set up various account books, and register the initial balance.

2. According to the economic business, fill in the accounting vouchers.

3. Register the account books according to the vouchers.

4. Settle accounts, reconcile accounts, and prepare accounting statements.

5. Binding, sorting out the training materials, and handing in the training homework.

Content: Starting from the basic theory of accounting in the training, with the main goal of mastering the basic methods and basic operation skills of accounting, and taking accounting as the main line to carry out practical training, which is through the practical training of theory and practice, in order to enhance the practicability of knowledge, cultivate a solid accounting theoretical foundation and practical operation ability, and meet the requirements of cultivating vocational skills. The training process is as follows:

1. Familiar with the information, set up various account books, and register the initial balance.

2. According to the economic business, fill in the accounting vouchers.

3. Register the account books according to the vouchers.

4. Settle accounts, reconcile accounts, and prepare accounting statements.

5. Binding, sorting out the training materials, and handing in the training homework.

Extended information: 1. The basic framework of accounting standards.

1. The outline of the basic principles includes general provisions; accounting information quality requirements; Elements of financial and accounting statements; 11 chapters such as financial and accounting reports.

2. Specific standards are the norms for dealing with specific business standards of accounting under the guidance of basic standards. Its specific content can be divided into three categories: general business standards, special industry and special business standards, and financial reporting standards, and general business standards are generally applicable requirements for the recognition and measurement of general economic operations, such as inventory, fixed assets, intangible assets, employee remuneration, income tax, etc. The special industry and special business standards are the norms for dealing with the accounting issues of specific businesses in special industries; Such as biological assets, financial asset transfer, hedging, original insurance contracts, consolidated accounting statements, etc.

The financial accounting reporting standards mainly regulate the common reporting standards of various enterprises; Such as financial statement presentation, cash flow statement, consolidated financial statements, interim financial reports, segment reports, etc.

2. Accounting system for enterprises.

The enterprise accounting system is a major system of enterprises, which is constrained by national laws and regulations on the one hand, and adapts to professional conditions on the other hand. The accounting system of grass-roots units should be based on the provisions of the unified "Accounting System for Business Enterprises" and should be adapted to the internal conditions of enterprises.

3. Basic principles of the accounting system for business enterprises.

In general, the following principles should be observed in the formulation of an accounting system:

1.It is necessary to conform to the financial and economic policies, laws, and systems of the party and the state, and practice the principles of unified leadership, hierarchical management, and adapting measures to local conditions.

2.It must meet the requirements of the "Accounting Standards for Business Enterprises".

3.It is necessary to adapt to the characteristics of the production and operation of the industry and the enterprise. On the premise of ensuring the implementation of the relevant national systems, formulate specific systems and implementation measures suitable for the enterprise to promote the improvement of operation and management;

4.It is necessary to strengthen the internal control system of enterprises and give play to the supervisory role of accountants.

Consolidate theoretical knowledge and combine the accounting theory guidance learned with practical situations and apply them. As the saying goes: there is no pavilion in the air, and the foundation is always the most important.

As the teacher said, as an accounting major.

If you don't even know the definition and classification of accounting, how can you learn accounting?

Learn. Everyone knows that accounting is all about "calculation" in the final analysis. For example, accounting.

It is the most basic function of accounting.

It is divided into four links: confirmation, measurement, recording, reporting And accounting has that step: keeping and starting accounts--- accounting --- reporting The foundation of accounting is to learn the foundation of accounting, and it is the guarantee of being competent for accounting positions.

Therefore, during the one-month internship, we spent nearly half of our time reviewing and learning the basics of accounting.

Knowledge. A solid foundation is always the bridge to the other side of victory.

Understand and master the basic process of accounting and bookkeeping (as follows):

1. According to the various original vouchers transferred by the cashier.

Conduct an audit, and after the audit is correct, prepare the accounting voucher.

2. Register various detailed ledgers according to the accounting vouchers.

3. At the end of the month, make accrual, amortization, and carry-over accounting vouchers, summarize all accounting vouchers, and prepare a summary table of accounting vouchers.

The general ledger is registered according to the summary table of accounting vouchers.

4. Checkout and reconciliation. Make sure that the account certificate is consistent, the account is consistent, and the account is consistent.

Accounting training process steps.

In the accounting training project, we will be divided into groups of 4-6 people in each group, so that everyone can play a different role. Do that work in a team.

1) Verification of the original voucher;

2) Preparation of accounting vouchers;

3) Registration of accounting bookkeeping;

4) Preparation, analysis and interpretation of accounting reports;

5) Accounting is used for the management of various matters of enterprise management;

6) Internal audit;

7) Sorting and keeping of accounting files;

8) Other accounting matters that should be handled in accordance with laws and customs. Accounting operations should include budgets, final accounts, costs, cashiers and other accounting operations.

The content of the accounting training.

There are two parts of accounting training: the first part is simulated bookkeeping training, including single simulation training and process simulation training; The second part is the practice of real accounts, including social practice and social investigation.

It depends on what kind of accounting procedures are implemented in your training. There are those that are directly made with accounting vouchers, and there are payment vouchers, collection vouchers, and transfer vouchers. And the summary and so on...

(1) Prepare accounting vouchers according to the original vouchers (some need to be filled in by themselves);

2) Register cash, bank deposit journals and relevant sub-ledgers according to the accounting vouchers;

3) Prepare a summary table of accounts according to the accounting vouchers;

4) register the general ledger according to the account summary table;

5) The relevant sub-ledgers, journals and physical checks, to achieve the consistency of the accounts;

6) The general ledger and the relevant sub-ledgers check each other to achieve the consistency of the accounts;

7) Prepare accounting statements and analyze statements according to the general ledger and sub-ledgers.

Fill in vouchers - fill in special journals, three-column accounts and other account books - prepare account summary tables - prepare trial balance sheets - prepare accounting statements (basic context).

If you spend a semester in school, it is recommended to buy books to learn.

Social practice is a good opportunity to experience social life, through our own eyes to see, with our own ears to hear, with our own mind to analyze, use our hands and brains, so that the perceptual cognition is enhanced, through practice can increase a lot of knowledge, deepen the understanding of the society, these progress is not only helpful to the ability to think, but also to the future development of the beneficial.

First of all, students will have a financial accounting internship in the company's financial department to be familiar with the company's daily financial work and systematically understand the main business and process of financial accounting. Includes 1Fill in the accounting voucher according to the original voucher or the original voucher summary table.

2.Register the cash journal and the bank deposit journal based on the receipt and payment vouchers. 3.

A subledger is registered based on the accounting voucher. 4.According to the summary of accounting vouchers, prepare the account summary table.

5.The general ledger is registered according to the account summary table. 6.

At the end of the period, the balance sheet and income statement are prepared based on the general ledger and sub-ledgers.

Secondly, accounting is a very practical discipline, after three years of professional knowledge study, through the study of "Intermediate Financial Accounting", "Advanced Financial Accounting", "Management Accounting", "Cost Accounting" and other professional courses, we have mastered a certain basic knowledge of accounting, and have a certain understanding of accounting theory, basic methods and accounting structure system. However, this is all theoretical knowledge, and we are still very new to the actual accounting position and its main job. Through this internship, you can combine the theoretical knowledge you have learned with the actual economic business processing, discover the knowledge you have not yet mastered, and constantly expand your knowledge.

Finally, through internships, students can learn knowledge that cannot be learned in textbooks, improve practical skills, enrich social experience, and lay the foundation for better integration into society in the future.

The steps of the practical accounting operation include:

1. First of all, we must be familiar with the information, set up various account books before Jianqin, and register the opening balance.

2. Fill in the accounting vouchers according to the economic Huibi reform business.

According to the accounting voucher.

to register cash, as well as bank deposit journals and other ledgers.

3. According to the voucher registration account book, according to the voucher to register different account books one by one, what general ledger, detailed ledger, three-column sub-ledger, etc.

4. Settlement, reconciliation, according to the account balance table.

to prepare accounting statements.

5. Binding, sorting out the training materials, and handing in the training homework. Organize and classify a series of materials such as accounting pages and vouchers.