The first part of the accounting post investigation report
Accounting post refers to the functional post set up in the accounting institution of the unit according to the division of business. Setting up some accounting work inside accounting can reduce the workload of accounting work, improve the efficiency and quality of accounting work, help internal containment and management, and clarify the division of accounting work. Accounting work complements each other and revolves around the company's economic operation. Accounting posts can be divided into cashier, auditor, bookkeeper, accounting supervisor, finance minister, etc. In these accounting positions, the workload of auditors is relatively large. Not only that, auditors also have a rich theoretical foundation and skilled professional level. In addition, cost accounting is also very important, which is the core of financial accounting. Responsibilities of accounting post: organize the formulation and implementation of the financial accounting system of the unit; Organize the preparation of various financial and cost plans of the unit, organize financial cost analysis, and review or participate in the formulation of economic documents such as economic contracts and agreements; Attend production and operation management meetings; Participate in business decision-making; Responsible for reporting the financial status and operating results to the leaders of the unit and the workers' congress; Review the financial and accounting reports submitted to the outside world; Responsible for organizing the study and assessment of accounting personnel's political theory and business technology, and participating in the appointment, removal and transfer of accounting personnel.
(A) Accounting employment situation
For the whole accounting industry, there are relatively few high-end accounting talents, which are in short supply; There are too many low-end talents, and supply exceeds demand. Moreover, employers need accounting professionals with high academic qualifications and work experience, and the market is even more difficult to meet this demand.
(2) Requirements for accounting personnel
Accounting personnel requirements include two aspects, on the one hand, non-professional, that is, quality and work style. As accountants, accounting professional ethics is very important, and love and dedication is the most basic requirement for accountants. In addition, accountants should have a strict working attitude, work hard, study hard, innovate scientifically and have a sense of teamwork; On the other hand, professional knowledge. Accountants must master the basic knowledge and apply what they have learned. Accounting personnel should have an understanding of the business process of the industry they are engaged in, be able to accurately handle every business that happens, and have the professional level of accounting.
One: Cashier
(bank)
1. Handle cash expenditure, and the approval is justified. In strict accordance with the provisions of the relevant national cash management system, the expenses can only be handled after being audited by the accountant and signed by the general manager. After payment, stamp "Received" and "Paid". The daily working capital shall not exceed 2000 yuan. The excess shall be deposited in the bank. Cash and checks received without permission should be sent to the bank in time. It is not allowed to use "white bars" to offset cash, and it is not allowed to misappropriate cash at will. If there is a shortage or surplus of cash on hand, the reasons should be found out and dealt with separately according to the situation, and it is not allowed to take it away or make up for it without permission. If there is a shortage, you should be responsible for compensation. Keep the secret of the safe password, keep the key, and don't give it to others at will.
2. Handle bank settlement and standardize the use of checks. In strict accordance with the provisions of the bank settlement system, the check will be filled into the bill and sent to the bank, and the ticket delivery cannot be postponed. When handling remittance, pay attention to the account number, and remittance errors are strictly prohibited. When issuing a check, the payee, purpose, amount and date should be indicated, and it can only be used after it is always signed. If it is really necessary to issue a transfer cheque without filling in the amount due to special circumstances, the payee's name, the purpose of the money, the date of issuance, the prescribed limit and the time limit for reimbursement must be stated on the cheque, and the payee should sign it in the special register. Incorrect checks must be stamped with "invalid" and kept with the stub. Strictly control the signing of blank checks. When a check is lost, you should report it to the bank immediately.
3. Keep a diary carefully to ensure a clear day and a clear month. According to the completed receipt and payment vouchers, register the cash and deposit journals one by one, and make a good balance. The book balance of cash should be checked with the bank statement in time. At the end of the month, a bank statement should be prepared to make the book balance consistent with the balance adjustment on the statement. For the final accounts, it is necessary to inquire in time. Always record the bank balance.
4. Collect check receipts and month-end statements before 5th of each month, fill in the income and expenditure details, and then submit them to the accountant.
(invoices and receipts)
1. Invoices and receipts must be used in numbered order, and blank invoices and receipts must be registered.
2. Establish an invoice register, designate a special person to keep and fill in it, and set up a special place to store invoices.
3. After purchasing the invoice, mark the number in the upper right corner of the invoice cover with pencil in sequence, and mark it in the purchase manual for future reference.
The invoice must indicate the booth number in pencil, and the payment method is cash or check.
5. Non-conforming invoices shall not be used as financial reimbursement vouchers, and the financial department has the right to reject them.
6. In strict accordance with the prescribed time limit and order, invoice shall be issued one by one, column by column, and filled in numerical order. The project is complete, the content is true, the handwriting is clear, and it is in duplicate, and the printing and content are exactly the same. The invoice copy or deduction copy shall be stamped with the financial seal or special seal for invoice. Invalid tickets should be marked as invalid and kept intact.
7. After each invoice is filled out, the start-stop number, the actual start-stop date of filling out the invoice and the number of invalid copies should be filled in on the cover.
8. Store and keep invoices in accordance with the provisions of the tax authorities, and do not damage them without authorization. Invoice stubs and invoice registers that have been issued shall be kept for five years. After the expiration of the preservation period, it shall be destroyed after inspection by the tax authorities.
9. The invoice administrator shall keep the invoice properly and shall not lose it. If the invoice is lost, it shall be reported to the competent tax authorities in writing on the day of loss and declared invalid in newspapers, television and other media.
(Accounting and Reporting)
1. A cash book and a deposit journal should be set up, accounting vouchers should be filled in according to the original audited vouchers, and they should be registered one by one every day, so that the contents are complete, the figures are accurate, the abstract is clear, the signature is complete, the accounting requirements are met, the accounts are consistent and the balance is consistent. After registration, transfer the voucher to the accounting office for bookkeeping. At the end of the month, check the bank deposit with the bank statement, and make a "bank reconciliation statement" for the unsettled account.
2. Daily inventory of cash and bank deposits, so that accounts, accounts, accounts consistent. The general manager can send someone to check the funds.
3. Fill in the list of fund income and expenditure every week.
(Seal)
The seal must be properly kept and used in strict accordance with the regulations. All seals for issuing checks shall not be kept by a cashier, the special financial seal shall be kept by an accountant, and the company seal shall be kept by a cashier.
(cost statistics)
Make monthly classified statistics on cash and cheque expenditures, tabulate them for accounting review, and then hand them over to the general manager (in person or by mail).
(others)
1. Pay the company's property management fees and utilities. 2. Monthly salary accounting. 3. Learn, understand and master financial laws and regulations, and improve the policy level. Maintain financial discipline and implementation of accounting system, and resist illegal income and expenditure and fraud.
Two. auditor
1. Auditors must have high political and professional qualities, and should be held by people with the title of accountant or above.
2. Auditors must audit accounting matters according to relevant national policies, laws and company rules and regulations, and strictly control the audit. The original vouchers that are illegal, untrue in content, incomplete in procedures and inaccurate in figures shall be returned and required to be corrected and supplemented. Requirements for accounting vouchers with incomplete contents, inaccurate figures and improper use of accounting subjects
3. All accounting vouchers must be audited by auditors before they can be recorded; All expenses must be audited by the auditor before the cashier can pay. Auditors have the right to refuse to pay unplanned or unplanned project expenditures. Do not meet the requirements of the income items should be put forward opinions or refused to handle.
4, auditors in the process of economic business audit and supervision, such as abnormal situation must be handled in time, and report to the leadership.
Responsibility: 1. Be responsible for the derivation and maintenance of the company management system/internal control system.
2. The audit department of the corresponding company should assist the board of directors and the manager to check and review the defects of the internal control system, measure the effectiveness and efficiency of the operation, and provide improvement suggestions in time to ensure the continuous and effective implementation of the internal control system, and serve as the basis for reviewing and revising the internal control system.
3. Draw up the annual audit plan and carry out the actual implementation to check the company's internal control system, and attach the working papers and related materials to make an audit report.
4. Be responsible for revealing the defects and anomalies of the internal control system found in the inspection in the audit report, tracking them in the report and making follow-up reports regularly.
5. Responsible for the audit of cost control.
Three: Bookkeeper
1. Seriously study accounting business and be familiar with bookkeeping rules. Responsible for managing the subsidiary ledger of registration and distribution.
2. To activate the account book, you must fill in the Account Book Activation Table and the account page directory. Carry out accounting handover according to regulations.
3. According to qualified accounting vouchers, carry out accounting registration in accordance with accounting rules. Concise and complete, the handwriting is clear and neat, and the books are neat and clean. Don't skip blank pages, and don't dig, wipe, scrape or fill in.
4. According to the provisions of the accounting system, correctly set up accounting subjects, establish accounting books, and open accounting pages. Provide data for compiling accounting statements and analyzing economic activities.
5. Register all kinds of subsidiary ledger in time according to the accounting procedure, close the account and reconcile on time to ensure that the accounts are consistent with the facts, and affix my seal on the accounting voucher after bookkeeping.
6. Check with the general ledger in time, balance the accounts, and ensure that the provided figures are timely, accurate and complete.
7. Complete other tasks assigned by the leaders.
Four: accounting supervisor
1, specifically responsible for financial accounting work, regularly arrange and check all accounting work, and strictly abide by financial discipline and various rules and regulations.
2, responsible for the development of financial management system, supervise the implementation of the system, found that the phenomenon of violation of financial laws and regulations, financial system in a timely manner to correct, major issues in a timely manner to report to the leadership.
3. Prepare accounting statements with correct figures, submit them in time, and provide relevant accounting information to leaders.
4, in conjunction with the relations office, office, room, check the registered school fixed assets card.
5. Be responsible for reviewing whether all expenses are reasonable and legal, and do a good job in financial management.
6. Assist the director in organizing the business study and business assessment of accounting personnel.
Through this survey report, I know that there are many jobs in the accounting industry and the requirements are very strict. Personnel engaged in accounting work must be strict with themselves, which is quite strict. Of course, work experience is a very important requirement for this job.
Investigation report on accounting posts (II)
Foreword comes from practice, but it can't bring back any exquisite technology, but it brings back perhaps the most precious and cherished harvest in our life. As a freshman, with the desire to be close to the society and understand the employment prospects of the major we studied, we participated in the social practice activities of college students in the winter vacation. I hope to accumulate more social experience before entering the society, consolidate knowledge, exercise ability and strengthen professional quality in practice.
I. Investigation process and analysis:
We are about to go to work, and accounting post is our main employment direction after graduation. In order to understand the demand of accounting professional posts for contemporary college students, the employment demand of accounting in today's society and the employment situation of accounting major in the future; In order to let us better understand our future employment trends and employment environment, better understand accounting positions and have a preliminary understanding of our future work, six members of our team conducted field visits and questionnaires to some local small and medium-sized enterprises during the winter vacation.
This exercise is carried out under the careful guidance of teacher Wang Yafen. According to some examples given by the teacher, we are free to group according to regional differences. Our team members are from Shaoxing and Zhuji. We do our job, assign tasks, discuss the investigation scheme of accounting posts in small and medium-sized enterprises, design questionnaires and print them out.
"What you get on paper is very shallow, and you have to practice it when you are conscious." Our team members work together, two are responsible for communicating with accountants, two are taking photos and two are doing questionnaires. On-the-spot visits were made to Zhejiang Shi Ming Pipe Industry, Zhejiang Zhuji Huada Textile, Zhejiang Tangcui Zhubao Co., Ltd., Zhejiang Bai Rui Jewelry Co., Ltd., Zhejiang Zhuji Maoyang Agricultural Products Distribution Co., Ltd., Shaoxing Huang Ou Furniture Co., Ltd., Shaoxing Naisi Import and Export Co., Ltd., Shaoxing Xidamen Textile and Clothing Co., Ltd. and other small and medium-sized enterprises. We exchanged views with accountants in the form of questionnaires.
Second, the visit exchange records
(1) What is the demand trend of accounting industry?
Accounting is an accounting method to measure, record, calculate, analyze, check, predict, participate in decision-making and supervise the economic business of accounting units for the purpose of improving economic benefits, and it is also an important part of economic management activities. As a highly applied discipline and an important economic management work, accounting is an important means to strengthen economic management and improve economic benefits. Economic management is inseparable from accounting. The more the economy develops, the more important the accounting work is.
When timing job fairs, education is no longer the criterion, but the company pays more attention to the work experience and operational skills of candidates. Accounting work includes practical work and theoretical work, and most of the accounting needed by enterprises is accounting work, focusing on practice. Therefore, for accountants, enterprises prefer people with work experience, and they can work as soon as they enter the company, which saves the training cost of the company. After all, some basic accounting work is done, not "researched", and natural education is not so important in some junior accounting positions. However, interpersonal relationships are sometimes more important than work ability. Good interpersonal relationships can bring success and opportunities to our work.
With the accelerating pace of economic development, the demand for accounting talents in the new era is getting higher and higher. Professionals with general accounting skills have been unable to adapt to the rapid development of enterprises, and accounting talents with "management" ability are extremely scarce.
(2) What are the educational requirements?
The results of this survey on the academic qualifications of enterprises show that employers tend to be rational in the use of talents, and the phenomenon of wasting people has been greatly improved. The demand of small and medium-sized enterprises for junior college talents has become the main demand of such enterprises. Judging from the effective questionnaires, it has reached 25, accounting for 58% of the total number of small and medium-sized enterprises surveyed.
(3) Job requirements?
The enterprise's post demand for financial accounting professionals is an important basis for us to determine the professional direction. According to the survey data, accounting, financial analysis and financial management are the main positions provided by enterprises, especially small and medium-sized enterprises, with the proportions of 38%, 20% and 42% respectively.
(4) What are the requirements of enterprises for the professional quality and ability of financial accounting professionals?
1. Professional quality:
Accounting talents are the key to do a good job in accounting. To become a high-quality accounting talent, the continuous deepening of professional quality is particularly important.
(1) Strong financial basic knowledge and professional knowledge.
Enterprises generally believe that financial personnel should have solid financial basic knowledge and professional knowledge, be able to talk about combining with reality, explore in practice and constantly improve in practice. They should be familiar with the specific reality of the enterprise, understand the rules and regulations of financial management and the relevant provisions of the enterprise, and be strict with themselves, so that the bookkeeping, accounting and reimbursement procedures are complete, the contents are true and the accounts are clear. This is the most basic foundation of financial work and the most important and key to do a good job in financial work.
(2) Extensive knowledge
Enterprises believe that it is far from enough to have professional knowledge of financial accounting. Only by covering a wide range can they be liberated from books and become the talents needed by enterprises. After all, accounting is only a branch of economic science, so a qualified accountant should be quite familiar with the knowledge and skills related to financial accounting and related disciplines such as economics, taxation, marketing, management and law. In the survey, enterprises agree that "if a person only knows accounting, he actually doesn't know accounting", and accounting work is the application of practical knowledge. Therefore, an accountant should be a comprehensive talents, who needs to master the characteristics of accounting information system and absorb feedback in time, such as finance, securities and other knowledge.
(3) Master computerized accounting and constantly improve English.
Computers have been widely used in accounting treatment of financial system, which will free accountants from monotonous and complicated work such as recording, calculation and reimbursement, improve economic benefits, give accountants more time for budget analysis and overall planning, and avoid many mistakes. Its advantages are self-evident. Therefore, financial personnel must have the ability to master computer applications.
Enterprises believe that accounting talents' mastery of foreign language knowledge is the basic condition for China's accounting work to be in line with the international accounting system, which can help China continuously absorb advanced foreign management experience, explore some feasible strategies and participate in international economic affairs as soon as possible.
2. Capability requirements:
(1) Strong practical ability
Financial personnel have been tested by practice and their hands-on ability is poor. At present, Chinese financial personnel feel more and more that it is very important for accounting, a practical economics subject, to turn exposition into practice and improve the research on exposition in practice. Especially in the current situation of great social demand and fierce market competition, we should attach importance to discussion and improve our ability to analyze and solve problems accordingly.
(2) the ability to update knowledge
One of the characteristics of modern society is the rapid update of knowledge. Under the condition of market economy, various economic situations vary greatly. Naturally, there can be no specific strategy to unify the whole country. Accounting work is completely different from that under planned economy. Great changes have taken place in the service object, accounting principles and accounting information connotation of accounting. In order to adapt to this feature, financial accountants must constantly learn and master the analytical strategies and thinking modes of modern economic disciplines, improve their knowledge structure, enrich their minds and update their concepts. Blood transfusion alone is not enough, but also has the function of hematopoiesis.
(3) Strong social activity ability
The accounting department of an enterprise holds the economic lifeline of the enterprise, and an important task of accounting personnel is to be a good adviser to the leaders at the important juncture of economic work. Therefore, accountants must have strong social skills, not only to communicate with their own personnel, but also to have extensive contacts with banks, taxation, auditing and other departments. These have clearly shown that the social standard for measuring talents has changed, and it puts the ability of social activities in an important position. As a qualified person engaged in financial accounting or auditing, an enterprise thinks that it needs to have a strong ability of balance and coordination, which is determined by its important position in modern society or enterprises and its subtle connection with other organic components of society and enterprises. This ability is directly related to the quality of master's thesis and its work, and directly affects its chances and possibilities of survival and progress.
From the questionnaire filled by accountants, SMEs attach great importance to the working years of accountants, and the annual income after working for more than five years is about 500-65438+10,000; Moreover, enterprises also attach great importance to the continuing education of accountants. Every year, enterprises select training targets from some excellent accountants, and then carry out continuing education and training programs for them. The quality requirements of enterprises for accountants are that accountants need to have solid basic knowledge and professional knowledge, master accounting computerization and have strong social activities and time ability.
Third, the accounting career direction
Secondary vocational accounting graduates can be employed in manufacturing, commerce, real estate, finance and banking, catering, hotels and other industries. Accounting in these industries can be divided into three categories: first, accounting work with the nature of internal accounting management in for-profit enterprises; The second is the internal accounting management accounting work of administrative institutions (non-profit units); Third, the accounting work of foreign operations of for-profit enterprises, mainly reflected in the banking industry. Therefore, the accounting major should be divided into three professional directions: enterprise accounting, administrative institution accounting and bank accounting. Considering that most of the knowledge and ability of accounting in administrative institutions are covered by the content of enterprise accounting, there is no difference in skills, so it is decided to remove the direction of accounting specialization in administrative institutions. I recently learned from Caijing. Com and some related reports, there is a lack of talents in asset appraisal in society. Therefore, it is finally determined that the accounting major should set up three directions: enterprise accounting, bank accounting and asset appraiser. Among them, the position of enterprise accounting focuses on small enterprise accounting, the position of bank accounting focuses on bank cashier, and the asset appraiser focuses on the textual research of university accounting.
Fourth, feelings
Generally speaking, with the continuous development of the national economy in recent years, there is more and more room for the development of accounting posts, the industry is mature, the competition is fierce, and the overall income is average, but the income of top talents is very high. So if you want to find a good job as an accountant, as far as society is concerned, you must take those certificates, such as certified public accountants, certified tax agents, certified asset appraisers and certified auditors ... The more certificates you take, the more certificates you take. In addition to the certificate, it also needs the organic combination of education, experience and comprehensive application ability to develop to a higher level.
Through this practice, we found that enterprises will consider recruiting some accounting positions with low technical requirements when recruiting fresh graduates. In addition, when enterprises need manpower due to the increase of business, most enterprises think that accounting is a highly technical job, so they pay more attention to the experience and practical operation ability of candidates.
Suggestions for schools:
I hope that the school can cooperate with enterprises to train accounting students to meet the needs of society, industry and enterprises; Strengthen cooperation in practice and training, and cultivate students' practical skills; Optimize the curriculum to meet the requirements of ability training.
The third part of the accounting post investigation report
Inspection time: 20xx, x, x -20xx, x, x, x, the organization of accounting work is to set up accounting institutions in accounting laws and regulations according to the characteristics of enterprise accounting work, and equip accounting personnel to ensure the effective and smooth progress of accounting work. The accounting work of logistics enterprises is a systematic work, which is very complicated. From filling in economic transaction vouchers, obtaining account books, registering logistics costs, and compiling analytical accounting statements, it involves many personnel and a series of procedures and processes, such as salesman handling, person in charge's approval, accounting and bookkeeping. If a person or a link makes a mistake, it will affect the smooth progress of the whole accounting work. Therefore, it is of great significance to organize accounting work scientifically and reasonably. The Establishment and Principles of Accounting Posts in Enterprises
There are accountants in the group who are responsible for cashier's fund management.
(1) Responsibilities of accounting supervisor
1, in accordance with the accounting system and relevant regulations, combined with the specific situation of the unit, presided over the drafting of the specific accounting system and implementation measures of the unit, scientifically organized accounting work and led and urged accounting personnel to implement it.
2. Participate in business decision-making, and preside over the formulation and assessment of financial budget.
3, often study the work, sum up experience, and constantly improve and perfect the accounting work.
4. Organize the accounting personnel of the unit to learn business knowledge, improve the quality of accounting personnel, assess the ability of accounting personnel, and rationally allocate the work of accounting personnel.
(2) the cashier's job responsibilities
1. Check the original vouchers in strict accordance with the Implementation Measures for Internal Accounting Control of Monetary Funds of this unit, and handle the receipt and payment.
2. Use check for bank settlement.
3. Enter the journal carefully, ensure the daily statement and monthly statement, and query the outstanding accounts in time.
4. Keep cash and relevant seals to register and cancel checks.
5. Review the income voucher, handle the settlement of sales payment in time, and urge relevant departments to collect sales payment.
(3) Responsibilities of fund management
1 reflects the implementation and control of capital budget.
2. Raise and dispatch funds.
3. Handling loans and their settlement.
4 handle investment business.
5. Record and keep all kinds of securities.
6. Other matters related to financial scheduling.
(4) Procedures and methods of enterprise cost accounting.
Accounting procedures:
1, review of production cost.
2, determine the cost calculation object and cost items, set up product cost subsidiary ledger.
3. Allocate factor costs.
4. Allocate comprehensive expenses.
5. Divide the cost of finished products and the cost of products in process.
6. Calculate the total cost and unit cost of the product.
Accounting method: Manufacturing expenses are accounted by "production cost" and "manufacturing expenses". "Production cost" accounts for the production expenses incurred by enterprises in industrial production, including the expenses incurred in producing various finished products, homemade semi-finished products, homemade materials, homemade tools and homemade equipment. This course has two secondary subjects: basic production cost and auxiliary production cost. The "basic production cost" secondary account is used to calculate the product cost of basic production. The "auxiliary production cost" secondary account is used to calculate the auxiliary production cost of products and services for basic production and other services. This course sets up a subsidiary ledger according to the cost accounting object, and the multi-column account page sets up a column according to the cost item for detailed accounting. "Manufacturing expenses" account for the indirect expenses incurred by enterprises for producing products and providing services. Set up subsidiary ledger according to different workshops and departments, and make detailed accounting according to the content of expense items. Direct materials and direct labor costs incurred in basic production shall be debited "production cost-basic production cost" according to cost items. It is most important to fill in the summary of relevant subject vouchers. As long as the words are not used properly, it may lead to an increase in economic business.
How to fill in the amount of accounting bookkeeping, how to deal with errors, as well as the date and number, as well as the signature method of relevant personnel and so on. In addition, it is more learned to fill in schedules and statements. Although it is somewhat similar to filling in vouchers, it is more different, including figures, summaries, amounts, monthly statements, annual statements and so on.
Accounting vouchers look simple, but there is a lot of knowledge in them. Including how to bind, how to place original documents, how to paste invoices, how to fold some vouchers and so on.
Some abilities that accountants should possess are clear. These include ability, quality, socialization and so on. As an accountant, we should also have four minds, namely, normality, carefulness, patience and perseverance. The principles of objectivity, substance over form, relevance, comparability, timeliness and clarity of accounting are all very important.
In fact, it is not difficult to fill in accounting vouchers. It is difficult to distinguish which original vouchers are various invoices and calculate the data correctly.
Accounting is not an innovative work, and it depends on one accurate figure after another to reflect the problem. Therefore, we must strengthen our sensitivity to numbers, find problems in time, solve problems and make up for loopholes.