One. Brief introduction of the unit
Beijing Zhongwei Huahao Certified Public Accountants Co., Ltd. was established with the approval of Beijing Municipal Finance Bureau, registered in Beijing Administration for Industry and Commerce, and has independent legal personality. All the more than 200 employees in the study. Among them, there are 83 certified public accountants, 34 certified asset appraisers and 32 certified tax agents, among whom 46% have senior or intermediate titles, 95% have college education or above, and 80% are young people under 45. Accounting institutions composed of accounting, finance, law, engineering, economic management and other professionals have comprehensive service functions and can provide comprehensive and high-quality professional services to customers from all walks of life.
Beijing Zhongwei Huahao Certified Public Accountants has the qualification of auditing the annual final accounts of central state-owned super-large enterprises approved by the Ministry of Finance, the qualification of auditing financial enterprises approved by the China Institute of Certified Public Accountants and the People's Bank of China, the qualification of auditing large and medium-sized state-owned enterprises in Beijing approved by the Beijing Municipal Finance Bureau, and the qualification of auditing the pre-budget and final accounts of projects approved by the Ministry of Construction. Assets appraisal qualification approved by Beijing State-owned Assets Administration Bureau.
As a large accounting firm in China, we firmly establish the practice philosophy of taking reputation as the foundation, quality as the life and customers as the god, abide by the practice principles of independence, objectivity and fairness, and establish a perfect internal management mechanism and internal business quality control system. An effective business training system has laid a solid foundation for training professionals, continuously improving the overall quality and improving the practice level of the firm.
Beijing Zhongwei Huahao Certified Public Accountants is good at auditing financial industry, manufacturing industry, commerce and real estate industry. In recent years, it has provided professional services to nearly 10,000 enterprises and institutions, involving machinery, electronics, medicine, chemicals, building materials, textiles, transportation, metallurgy, electricity, coal and other industries.
Beijing Zhongwei Huahao Certified Public Accountants attaches great importance to the cooperation and exchange with domestic counterparts, internationally renowned accounting firms and evaluation agencies, and strives to learn from international advanced experience to continuously improve service quality and practice level.
Two. Practical content
During the internship, according to the company's requirements and arrangements, I mainly completed the following internship tasks:
1。 Understand the organizational structure, personnel responsibilities and basic business of accounting firms.
2。 Familiar with the operation process and industry norms of various accounting businesses in the institute respectively, and assist accounting personnel to complete various businesses.
3。 Cooperate with employees to complete all kinds of office daily work.
I was assigned to practice in the second audit department of the company, and now I will report the internship contents as follows according to the schedule:
At 8: 30 on the first morning, I officially reported to the company, and then the chief accountant in charge of audit business gave a meeting to four people who went to practice at the same time. I introduced the specific situation of Beijing Zhongwei Huahao Certified Public Accountants in detail, mainly from the aspects of the company's development history, institutional staffing, business scope and current operating conditions, and explained the related questions raised by our interns. Finally, the main tasks of our internship are clarified, and the relevant requirements and expectations are put forward, encouraging everyone to study hard and work hard in the new environment and gain something in the internship.
After that, Mr. Li, the director of the office of the company, was responsible for the arrangement of our internship in the company, and my internship in the firm officially began.
Two days ago, I followed Mr. Li in the office to familiarize myself with the situation and help complete the daily affairs of the office. First, compile the accounting policy documents promulgated in xx, and send one to everyone. Every day, I will learn to browse by myself in my spare time to learn about the recent accounting policies, from macro-economy, accounting system, securities, law and so on. These laws and regulations are often used in future work, which provide us with good learning opportunities and enable us to obtain first-hand information related to the industry.
Accounting firms have a large number of documents and files, most of which need to be preserved for a long time, and many of them need to be consulted at any time, which puts forward higher requirements for file management and preservation. Mr. Li, the director of the office, led our four interns to sort out some files. We have rearranged the files of the past two or three years neatly, using serial numbers to illustrate them. During this period, we have done a lot of physical labor, carrying bundles of heavy files, so that our graduating college students have experienced new exercises. In addition, the teacher also taught us the binding method of documents, and several people practiced together, from sorting, punching and threading to final pasting and numbering. Finally, scattered report documents could be sorted into a complete report document, arranged neatly. It is these seemingly simple and casual jobs that we students in school can't do well without exercise, and these jobs are also the most basic in the future. During this period, we also had the opportunity to see a lot of first-hand written materials, such as audit reports, capital verification reports, working papers and so on. Let us really feel the specific work of the firm. Thick files are the best testimony of these works.
On the fourth day of internship, the firm arranged for Mr. Wang, a certified public accountant with many years of experience, to give us a lecture, mainly about the operation of audit business. Different from the teaching in the university classroom, we pay more attention to the practical application in the work link here. Compared with the complete audit report, the whole narrative process, from the first page of the working paper to the completion of the report and sent to the class users, gives us a more intuitive understanding and experience of the audit business. Later, we studied separately and looked through one audit report, especially the working papers, in order to have a deeper understanding of it.
The internship time passed quickly, and the week was over. In the first week, I mainly completed the basic understanding of accounting firms, assisted the daily work of the office, and had a preliminary understanding of audit business.
From the second Monday, I began to enter the practical operation stage of the audit business, mainly under the guidance of certified public accountants to do some testing work and assist in completing the working papers. If you are not familiar with it at first, look through all kinds of information provided by customers, including vouchers, general ledger, subsidiary ledger, fixed assets list and so on. Then we began to check the voucher, and the teacher began to write the contents to be checked and the project voucher number. We interns are only responsible for finding out whether the vouchers are consistent, especially those involving large expenditures, depreciation items and tax items. Spot-checking vouchers is a crucial link in the audit process, and many problems are discovered and exposed when extracting vouchers. After we gradually became familiar with the principles and methods of spot-checking vouchers, we independently completed the spot-checking work, decided on the spot-checking items and signed the audit spot-checking opinions. In this process, we will encounter some problems, such as inconsistent voucher numbers and incomplete original vouchers. After the teacher confirmed and guided us, we wrote down our own views and suggestions. In the process of completing this work, although it is not difficult to obtain evidence, I have a deep understanding of the cumbersome and responsible comparison.
Because the businesses we are in contact with are relatively simple, and there is no particularly complicated review process, after completing the manuscript, we participate in the preparation and verification of the balance sheet and the balance sheet, and compare all the data with the statements provided by customers after comprehensive unification.
These are all odd jobs to help teachers in the office, but I did learn a lot. Many seemingly simple problems sometimes bring trouble, and they have accumulated a lot of experience in the process of solving them.
On Wednesday, I went out with another intern to complete the annual audit business with Mr. Wang, a certified public accountant. The client is China Trademark Association. China Trademark Association (cta) is a national non-governmental organization officially approved by People's Republic of China (PRC) and the Ministry of Civil Affairs and directly led by People's Republic of China (PRC) and the State Administration for Industry and Commerce, with the aim of promoting the construction of socialist market economy and creating national brands in China. 1September 9, 1994, the association was composed of well-known domestic enterprises, trademark associations, trademark agencies, legal and academic experts voluntarily. After we arrived at the business site at nine o'clock in the morning, the teacher and the customer made appropriate communication, and we began to work intensively. Mainly auditing the financial situation of China Trademark Association in xx, and also auditing its subordinate trademark evaluation centers. One of them belongs to a trade association, which conforms to the accounting policy of public institutions, and the other belongs to a profit-making organization. Under the guidance of the teacher, we quickly entered the working state. Facing a desk full of books and vouchers, we are working in an orderly way. In addition, the customer's accounting treatment is relatively standardized and the accounting computerization is relatively perfect, so our work is progressing smoothly. After lunch at noon, we continued to work. Because this business needs to complete the on-site work in one day, the workload is very heavy. At half past six in the evening, we successfully finished all the work and returned to the office. The field work on this day was very tense, which benefited me a lot. Really realized the feeling of going out to audit and the busy working state of accountants.
Assist in the follow-up work of yesterday's field work in the firm on Thursday, sort out the working papers, complete the preparation of the audit report, and bind it into a book until it is delivered to the customer. We have an indescribable feeling in our hearts, because there is our own labor, our own efforts and our own sense of accomplishment in the bread there.
Two days later, most of the teachers in the firm were not at the scene, and just two businesses needed to be completed soon. The chief accountant led several interns to work together, which was also tense and orderly. Finally, the audit of China Medical Engineering Design Association and China Jewelry Association of All-China Federation of Industry and Commerce was completed as required, and the audit report was issued.
In this way, my two-week internship in Beijing Zhongwei Huahao Certified Public Accountants ended. Although the time is short, it is rich in content, which has benefited me a lot.
Three. Harvest and feeling
Through this internship in an accounting firm, I learned a lot before graduation, and many things that are not in textbooks but must be possessed after work.
Understand the main responsibilities and organizational structure of the firm, learn some necessary office things, understand the recent accounting policies and regulations, and gradually become familiar with the audit business process and key steps.
I realize the importance of external audit responsibility as an accounting firm, whether from social development or enterprise survival, and a sound financial system.
At the same time, as an intern in the firm, I saw a lot of account books during the audit process, and I also realized my work as an accountant in an enterprise or unit. In fact, accounting pays more attention to its practical operation and practicality. . Each transaction must be registered in the account that may be related according to its original voucher, subsidiary ledger, journal, three-column account, multi-column account and general ledger. This is one of them. Every accounting transaction is well-founded, and it is logical to register one by one in chronological order. This is the second. In the practice of accounting, it is not allowed to add or change accounts at will, and it is not allowed to practice fraud. Each procedure and step can be based on the accounting system. It embodies the standardization of accounting. For posting: first, according to the occurrence of business, obtain the original voucher and register it as an accounting voucher. Then, according to the accounting voucher, register its subsidiary ledger. At the end of the period, fill in the account summary table and trial balance table, and finally register them in the general ledger. After carrying forward its cost, fill in the balance sheet, income statement, income statement and other annual reports according to the total of the general ledger. This is the general sequence and basic flow of accounting operation.
In addition, finance and auditing are tedious work. Faced with so many boring accounts and figures, people often feel bored and bored, so that there are many mistakes and omissions. The more wrong they are, the more annoying they are. You must adjust your mentality, as long as you do it with your heart, you will make ends meet. The more you do it, the more fun you feel, and the harder you do it.
For this internship, there are also shortcomings. First, the internship time is short, and two weeks is not enough to have a complete understanding of all the business of the firm, and I have only dabbled in audit business and have not been exposed to more business types; Second, those who participate in the audit are simple businesses such as trade associations, and do not involve large and medium-sized enterprises with complex businesses; Third, I forget the content of textbook learning, so that I often don't know how to solve it in practice.
For the above problems, we need to pay attention to improvement and solution in the future internship or work process.
In short, this half-month internship has benefited me a lot, because I am going to work soon!