会计学原理论文发表笔记

实 习 报 告实习是每一个大学毕业生必须拥有的一段经历，它使我们在实践中了解社会、在实践中巩固知识；实习又是对每一位大学毕业生专业知识的一种检验，它让我们学到了很多在课堂上根本就学不到的知识,既开阔了视野，又增长了见识，为我们以后进一步走向社会打下坚实的基础，也是我们走向工作岗位的第一步。 一、实习目的（重要性） 会计是对会计单位的经济业务从数和量两个方面进行计量、记录、计算、分析、检查、预测、参与决策、实行监督，旨在提高经济效益的一种核算手段，它本身也是经济管理活动的重要组成部分。会计专业作为应用性很强的一门学科、一项重要的经济管理工作，是加强经济管理，提高经济效益的重要手段，经济管理离不开会计，经济越发展会计工作就显得越重要。针对于此， 在进行了四年的大学学习生活之后，通过对《会计学原理》、《中级财务会计》、《高级财务会计》、《管理会计》、《成本会计》及《会计理论》的学习，可以说对会计已经是耳目能熟了，所有的有关会计的专业基础知识、基本理论、基本方法和结构体系，我都基本掌握了，但这些似乎只是纸上谈兵，倘若将这些理论性极强的东西搬上实际上应用，那我想我肯定会是无从下手，一窍不通。自认为已经掌握了一定的会计理论知识在这里只能成为空谈。于是在坚信“实践是检验真理的唯一标准”下，认为只有把从书本上学到的理论应用于实际的会计实务操作中去，才能真正掌握这门知识。二、实习的过程会计是个讲究经验的职业，工作经验是求职时的优势，为了积累更多的工作经验，经过学校和朋友的努力，在哈尔滨隆华包装有限公司获得了一次十分难得的实习机会。实习期间努力将自己在学会计实习报告校所学的理论知识向实践方面转化，尽量做到理论与实践相结合，在实习期间能够遵守工作纪律，不迟到、早退，认真完成领导交办的工作，得到学习领导及全体工作人员的一致好评，同时也发现了自己的许多不足之处会计实习报告。在实习中，我参与了整个4月全部的出纳工作，从审核原始凭证、编制记账凭证、登账到编制会计报表都有亲自动手。认真学习了正当而标准的事业单位会计流程，应前辈的教诲还认真学习了《公司法》、《税法》《会计法》，真正从课本中走到了现实中，从抽象的理论回到了多彩的实际生活，细致的了解了事业单位会计工作的全过程，认真学习了各类学校经济业务的会计处理，并掌握了三门财务软件的使用实习期间，我利用此次难得的机会，努力工作，严格要求自己，虚心向财务人员会计实习报告请教，认真学习会计理论，学习会计法律、法规等知识，利用空余时间认真学习一些课本内容以外的相关知识，掌握了一些基本的会计技能，具体包括了以下几点： 1、原始凭证的审核方法及要点； 2、记账凭证的填写及审核要点； 3、明细账、总账的登记及对账； 4、财务报表及纳税申报表的编制与申报； 5、会计档案的装订及保管常识。 从而进一步巩固自己所学到的知识，为以后真正走上工作岗位打下基础。更让我感到感动的是，领导让公司的前辈教会我处理公司的综合事物。例如税务登记的有关事项。一般纳税人的申请。以及如何进行企业合法节税的运用。等等。。。。。。 在这个学习和联系的过程中。我发现会计是一门实务与理论结合性很强的学科，尽管我学过这门课，但是当我第一次和公司的同事操作具体业务时，觉得又和书上有些不同，实际工作中的事务是细而杂的，只有多加练习才能牢牢掌握。这次实习最主要的目的也是想看看我们所学的理论知识与公司实际操作的实务区别在哪里，相同的地方在哪里，内部控制如何执行，如何贯彻新的会计政策，新旧政策如何过渡，一些特殊的帐户如何会计处理等等。带着这些问题，我在这一个月里用眼睛看，不懂的请教领导同事，让我对会计实习报告这些问题有了一定的解答，达到了这次实习的目的。除了与我专业相关的知识外，我还看到许多在课堂上学不到的东西。公司是如何运做的，员工之间的团队合作精神，处理业务的过程，规章制度执行情况，企业的管理等等。另外我也看到公司存在的一些漏洞，例如内部控制情况，其中主要包括现金收支制度执行情况，公司在执行国家政策规定方面也不容乐观。然而在现实的小规模私营企业这种情况可能普遍存在。 作为一名会计实务人员，通过这次实习也更加让我看清自己今后的努力方向。例如：实务能力，应变能力，心理素质，适应能力等等。除此之外拥有一颗上进心，进取心也是非常重要的。 在工作中仅靠我们课堂上学习到的知识远远不够，因此我们要在其他时间多给自己充电，在扎实本专业的基础上也要拓宽学习领域。同时在实际的工作中遇到问题时要多向他人请教。人际沟通也是非常重要的一点，会计实习报告如何与人打交道是一门艺术，也是一种本领，在今后的工作中也是不能忽视的。马上就要进入社会的我们也要面临正式的实习了，我想每一次的经历都是一种积累，而这种积累正是日后的财富。在工作上，在学习上，我们要让这些宝贵的财富发挥它的作用，从而达到事半功倍的效果。 实习真的是一种经历，只有亲身体验才知其中滋味。 课本上学的知识都是最基本的知识，不管现实情况怎样变化，抓住了最基本的就可以以不变应万变。如今有不少学生实习时都觉得课堂上学的知识用不上，出现挫折感，但我觉得，要是没有书本知识作铺垫，又哪能应付这瞬息万变的社会呢？三、实习感言经过这次实习，虽然时间很短。可我学到的却是我四年大学中难以学习到的。就像如何与同事们相处，相信人际关系是现今不少大学生刚踏出社会遇到的一大难题，于是在实习时我便有意观察前辈们是如何和同事以及上级相处的，而自己也尽量虚心求教，不耻下问。要搞好人际关系并不仅仅限于本部门，还要跟别的部门例如市场部等其他部的同事相处好，那样工作起来的效率才会更高，人们所说的“和气生财”在我们的日常工作中也是不无道理的。而且在工作中常与前辈们聊聊天不仅可以放松一下神经，而且可以学到不少工作以外的事情，尽管许多情况我们不一定能遇到，可有所了解做到心中有数，也算是此次实习的目的了。 会计本来就是烦琐的工作。在实习期间，我曾觉得整天要对着那枯燥无味的账目和数字而心生烦闷、厌倦，以致于登账登得错漏百出。愈错愈烦，愈烦愈错，这只会导致“雪上加霜”。反之，只要你用心地做，反而会左右逢源。越做越觉乐趣，越做越起劲。梁启超说过：凡职业都具有趣味的，只要你肯干下去，趣味自然会发生。因此，做账切忌：粗心大意，马虎了事，心浮气躁。做任何事都一样，需要有恒心、细心和毅力，那才会到达成功的彼岸！ 实习虽然结束了，再过两个多月，我们真的就要走上工作岗位了，想想自己大学四年的生活，有许多让我回味的思绪，在这个春意盎然的季节，伴随着和煦的春风一起飞扬，飞向远方，去追逐我的梦 经过这次实习，让我学到了许多许多，无论是专业知识上，还是为人处世上，受益匪浅，感谢隆华包装有限公司提供了这次实习机会。

我们又迎来了新学期，在每一个全新的起点，我们每个人都会有一种期盼：明天的我要更精彩。因此，我们会更多地在对美好未来的憧憬中，展现着自己迎接新学期的新气象。我发现今天的老师，同学们都把自己打理得漂漂亮亮，把自己的办公室.教室打扫得干干净净，营造了一种生机勃勃.祥和向上的新气象。相信在这种新气象的感染和鼓舞下。我们全体师生必定回在新学期取得新进步。 为了实现我们的新进步： 首先，我们要有一个新目标。我们每一位师生在自己的人生大目标下，都会有着符合自己实际的更高.更具体的目标，这个目标应当是各不相同的。因此，我们必须对自己作一番具体的分析，找出实现目标的途径和方法，抓住关键，持之以恒，在目标的引领和激励下，必定会取得新的进步。 其次，我们更要有三个新的努力。第一是自己的努力。自己的事要靠自己做，自己是自己发展.进步的内因，付出一份努力才会换取一份收获。学习并不是一种兴趣，而是一种责任，是我们应该做而且必须做好的事，为自己，为所有关心我们的人更是为期盼我们成材贡献的国家。同时学习必定会有负担。没有苦的.累的过程，就不会有我们的进步和提升，无论是今天的学习，还是明天的工作都是如此。第二是老师的努力。老师是我们的指导者，他们的教育帮助.引导和鼓舞都会促使我们的进步。因此，千万要虚心接受老师们每一天的教育和帮助，同时还要心存感激，感激老师给的每一份教育和帮助。没有老师们今天严格的教育，就不会有我们美好的未来。对老师的努力越感激，我们就会越努力，就会越进步，就会像我们的老师一样，一样的优秀和成功。第三是好朋友的努力。好朋友有很多,我们的父母.老师.同学等等。只要我们把他们当作好朋友一样去爱他们，他们就会成为我们的好朋友。好朋友是知心者。我们把自己的目标.困难.喜悦.悲伤.所思所行都告诉他们，他们就会给我们很多的帮助和监督，而每一份帮助和监督，都是我们前进的助力和动力，我们就会因此不断克服困难取得新进步。 同学们，老师们，祝愿我们一中每一位师生在新学期里，以新的气象，新的努力,取得新的进步

Recording Transactions The whole process: Analyze transactions-> Record transactions-> Summarize transactions-> Report transactions Entries->Post->Trial Balance->Financial Report A. Analyze Transactions 1. Transactions are recorded in:     a. General Journal 日记账     Chronological record of an organization’s transactions and how each transaction affects the balances in particular accounts     b. General Ledger 总账    Collection of all ledger accounts that supports an organization’s financial statements     c. Ledger Account(Subsidiary Ledger) 分类账    Listing of all the increases and decreases in a particular account 2. T-Account Account:An organized format used by companies to accumulate the dollar effects of transactions     a.account format: T-Account         Left side: increase            Right side: decrease     b.T-Account: Visualization of every account; A tool used to represent an account. The left side of the T-account is always the debit side. The right side of the T-account is always the credit side.     c. debit & credit      Debits are simply entries on the left.      Credits are simply entries on the right. 这个定义仿佛在逗我。。。 对我来说基本上就是区分正负的约定     d.Expanded Accounting Equation:     Each account uses T-Account format. 3. Double-Entry Accounting     There must be at least one debit and one credit. The (total) debits must always equal the (total) credits.B. Record Transactions 1. Journal  Journal : A  chronological  record of all business activities. A book of  original entry . Transactions are  first entered in this book to show which accounts should be debited and which should be credited. Rules: a.Provide a reference date for each transaction. b.Debits are written first. c.Credits are indented and written after debits. d.Total debits must equal total credits. 2. Journal Entries: A 4-steps process a. Identify which accounts are involved b. For each account, determine if it is increased or decreased c. For each account, determine if it is recorded as debit entry or credit entry d. For each account, determine by how much it will changeC. Summarize Transactions 1. Post Journals to ledgers Ledger :A  classified  record of all transactions. A book of  final entry . Transactions are  posted in the ledger after the same have been recorded in the journal. Journal and Posting–A simplified format:    just use T-Account!2. Prepare Trial Balance : 试算平衡表  The trial balance lists all account balances in the general ledger . If the books are in balance, the total debits will equal the total credits. remark：平时不做，只在期末时（制表）做，相当于一个草稿用来手工查（部分）错，由于现在电子记账，已经基本没有用了 3. Closing the accounts  结账 remark:收入就是收入，费用就是费用，都不属于所有者权益，记账时一定是分开记的，只有在期末结账时才会影响到所有者权益。 a. Perpetual (real) accounts vs. Temporary (nominal) accounts Perpetual (real) accounts    永久性账户/实账户     Report the cumulative increases and decreases in  BS accounts from the date of organization .     Not closed to a zero balance at the period’s end.     Balances are carried forward to next period. Temporary (nominal) accounts    临时性账户/虚账户     (revenues, expenses, and dividends) closed to a zero balance at the end of each period.     At period’s end, adjustments are made, the IS is prepared, and balances are then closed to Retained Earnings . The closing process applies only to temporary accounts. b.Why we need to close the Accounts? It transfers the balances of the “temporary” stockholders’ equity accounts ( revenues and expenses ) to the “permanent” stockholders’ equity account ( retained earnings ) It makes the revenues and expense accounts have a zero balance, which readies them for the next period’s transactions c. Recording Closing Entries Close Revenue accounts to Income Summary . Close Expense accounts to Income Summary . Close Income Summary account to Retained Earnings . Close Dividend to Retained Earnings. 4. Correcting Entries a. Types of Errors No entry is made when one should have been made If erroneous entry is made, could be: • Correct amounts to incorrect accounts  • Incorrect amounts to correct accounts  • Transaction omitted • GAAP is misapplied b. Types of accounts involved • Permanent  – always open so correct anytime  • Temporary – If accounts not closed, simple correction – If accounts are closed, use Retained Earnings or just wait (self correcting after 2 years) c. Correcting entry Correct entry; Erroneous entry; Correcting entry; Correcting entry : A journal entry that cancels a previous erroneous entry and adds the correct amounts to the correct accounts; Recorded in the general journal and posted in the general ledger as a regular entry is posted d. Correction of Errors What was recorded? What should have been recorded? Correcting entry depends on  where we are in time ?      Made and discovered in same fiscal year : the temporary account Rent Expense is still open (not been closed to Retained Earnings)      Made in one fiscal year, discovered next fiscal year : Do nothing (after 2nd year, will be correct), or ???From HW: 1.bill 账单； notes 票据；没提notes不要想着记notes payable 2.telephone, water, electricity一般记在utilities expense 3.个人独资撤资一般不记xxx, capital ; 记xxx, withdrawal/drawing 4.Contra account 抵消账户：一定与主账户相伴，与主账户相反（目的是冲减主账户的余额）   Contra Asset Account 资产抵消账户：比如累计折旧Accumulated Depreciation（想要留下原始数据，所以通过credit这个账户来折旧）；累计折旧不能清零，balance里的总资产是要算减掉折旧之后的 5.超募->留在银行吃利息（或买理财产品)->interest expense有可能为负 6.list /sticker price->price tag 7.sign a contract, 还是先记收到的账 8.intangible asset无形资产：franchise, copyright, patent... 9.入股不一定都以现金入股，patent, equipment入股都是可能的 Product Cost : Services industries have no goods, so they don't COSG. They use Cost of Sales as a counterpart. Component:Material (component cost), direct labor, manufacturing cost, storage cost(mostly, but of course it depends) Accounting: recorded as inventory first, transferred to COGS after sales !!! Period Cost: Is rent expense period cost ?     When a company incurs rent for its manufacturing operations, the rent is a product cost.      If the rent is for items involved in the selling function, the rent is a period cost     if the rent is for items in the administrative function of the company, the rent is a period cost Accounting: recorded as expense directly !!!

Accounting For Sales (Selling products or services) A. Sales Recognition of Revenue: 1. Revenue recognition principle Revenue should be recognized when earned and realized Earned : The work (providing goods or services) has been substantially completed. Realized :Cash, or a valid promise of future payment, has been received. 2. 5 steps for revenue recognition     Identify contract with customer     Identify its separate performance obligations     Determine the transaction price      Allocate transaction price to the separate performance obligations     Recognize revenue when entity satisfies a performance obligation 3. Revenue Recognition Method a. Percentage of completion method Recognizing revenue on long-term contracts as production occurs     Does not require waiting until the final product is delivered     Associated expenses must be recognized by the company  Used when:     There is surety of receiving payment      Progress measures are dependable      Contract obligations are explicit b. Completed contract method Recognizing revenue on long-term contracts that delays recognition of both revenue and related expenses until completion of the contract Used when:     there is uncertainty about customers paying at end of contract (U.S. GAAP)     the outcome of a contract cannot be estimated reliably (IRFS) 4. Typical Line of business about sale Negotiation -> Contract -> Collect Cash -> Deliver Product -> Continuing Service         OR Deliver Product -> Collect Cash (Cash Discount?) -> Customer Return -> Bad Debt -> Continuing Service Measurement of Sales 1. Gross Sales and Net Sales Gross Sales : initial revenues or asset inflows based on the initial sales price Net sales : Total amount of sales after deducting returns, allowances, and discounts 2. Sales Return and Allowances A  sales return  occurs when a customer returns previously purchased merchandise A  sales allowance  is a reduction of the original selling price A contra account (Sales Returns and Allowances) combines both returns and allowances in a single account Contra revenue account • Used instead of reducing the revenue account directly • Combines both returns and allowances • Helps monitor changes in the level of returns and allowances • Helps in forecasting demand and managing inventory 3. Sales Discount Sale discounts  are rewards for prompt payment Credit Terms:  p=discount percentage n= # of days in discount period x=otherwise, the full amount is due m=maximum days in credit period Discount  is a reduction in the full price due to either a sale, promotion or prompt payment Trade discounts  offer one or more reductions to the gross selling price for a particular class of customers The  Gross sales  is the price received after deducting the trade discount There is no contra account for trade discount 4. Credit Card Discount Credit Card Fees: typically 1%  4% of gross sales • An alternative to sales discount • Deduct from gross sales directly • Or Record as credit card discount 5. Reporting for Net Sales Revenue B. Bad Debts Record: 1. Classification of Receivables Accounts Receivable, Notes Receivable, Interest Receivable, Dividends receivable, Other Receivables 2. Uncollectible Accounts of A/Rs Occur when customers do not pay for items or services purchased on credit When an account receivable becomes uncollectible, a firm incurs a bad-debt expense 3. The Direct Write-off Method journal entries: when credit sales are made: when an A/R becomes uncollectible: when cash received on the previously bad account: Method is  objective  because bad debt expense is written off at the time it proves to be uncollectible. This method is  not consistent with the matching principle(All costs and expenses in generating revenues must be identified with those revenues period by period) . 4. The Allowance Method The firm estimates the amount of sales that will ultimately be uncollectible in the same period in which those credit sales are made. A contra asset account( allowance for bad debts , or, Allowance for doubtful accounts坏帐准备 ) is set up and deducted from the A/R account on the BS. journal entries: when credit sales are made: Bad debts are estimated and recognized in the same period as credit sales are made: when actually write off a bad account: when credit customers eventually pay: The Allowance Method: Reversing Written-off Receivables Estimate: 1. As a Percentage of Credit Sales  (matching+IS focus ) Amount of uncollectibles=a straight percentage of the current year’s credit sales. Based on experience of prior years, modified for changes expected in current year. Any existing balance in Allowance for Bad Debts is not considered 2. As a Percentage of Total Receivables  (realizable+BS focus) Amount of uncollectibles = a percentage of total receivables balance at period’s end. Focus is on estimating total bad debts existing at the end of the period. The ending balance in Allowance for Bad Debts is the amount of total receivables estimated to be uncollectible. 3. Aging Accounts Receivable  (realizable+BS focus) A more refined version of % of total receivable method. Based on how long receivables have been outstanding to estimate the ending balance in the Allowance for Bad Debts. Each receivable is categorized according to age , such as Current 1-30 days past due 31-60 days past due, etc. The total amount in each classification is multiplied by an appropriate uncollectible percentage C. Analyze and management of Accounts Receivable Assessing Management of Receivables 1. Accounts Receivable Turnover     应收帐款周转率 为什么这是一个有效的衡量指标？ Determines the number of times during a year a company is “turning over” or collecting its receivables. Measure of how many times old receivables are collected and replaced by new receivables. 2. The Days to Collect A/Rs (Average collection period,  应收账款平均收账期) Converts A/Rs turnover into the number of days it takes to collect receivables. For each dollar revenue, how long it takes the firm to collect the cash. Balancing the desire to extend credit in order to increase sales with the need to collect cash quickly to pay the company’s bills. 3. Earning Manipulation through Bad Debt Expense Overestimate:     Years incurring huge loss     CEO turnover - big bath     Merger & Acquisition      Outside Negative forces Underestimate:     Loss Aversion     Earnings growthD. Cash Management & Internal Control1. What is Internal Control? a. Internal Control is an organizational plan and the designed to accomplish the following: Safeguard assets Encourage employees to follow company policies Promote operational efficiency related measures  Ensure accurate, reliable accounting records b. Checklist of internal control: Reliable personnel with clear responsibilities Separation of duties makes it harder to collude  Adequate documentation (source documents)  Proper authorization for normal/abnormal transactions Well-documented policies and procedures Physical safeguards over items of value Vacations and rotation of duties Independent review of all systems Cost-benefit considerations should apply2. Internal Control of Cash Bank Reconciliations    Daily Deposits    Purchase Approval    Payment Approval  Check Signatures    Pre-numbered Checks Internal Control of Cash Receipts: A mail room employee opens all mail and records the checks on a remittance advice. The Treasurer is responsible for depositing the checks, documented with a deposit receipt. The remittance advice goes the Accounting Department where is it recorded. The Controller’s office matches the remittance advice and the deposit receipt. Controls Over Cash Payments: Bills are only approved for payment by the accounting department when all the documents related to the transaction are matched together. A payment voucher authorizes a check to be sent to the vendor. Bank Reconciliation: A mathematical explanation of the difference between two numbers. With a bank reconciliation, there is often a difference between the bank statement balance and the general ledger cash balance.