With the continuous progress of the accounting system, the society attaches great importance and strict requirements to accounting personnel. As accounting professionals in the future society, we should strictly demand our own quality and cultivate strong accounting operation ability to meet the requirements of society and enhance social competitiveness. Therefore, at the beginning of this semester, we are happy to participate in the accounting internship provided by the school. Having worked as an accountant for nearly three years, it can be said that accounting has become familiar with it. We have mastered the basic knowledge, theory, method and structure of accounting. But all this seems to be on paper. If these theoretical things are used in practice, it will not work. The following are the characteristics and accumulation of accounting that I have learned from many books in accounting practice, and there are many other reasons.

I always think that their knowledge of accounting theory is stronger, just like all jobs, they hold the law of reed painting gourd ladle. Therefore, it should be no problem to be a good accountant. Only now does accounting pay more attention to its practical operation and practicality. Without operation and practice, everything else is zero! Accounting is accounting.

Secondly, accounting is related, logical and standardized. Every transaction will be registered one by one in accounting vouchers, subsidiary ledger, journal, three-column table, multi-column ledger, general ledger and other places where accounts can be connected according to the original vouchers. This is a ... every account of an accountant has a basis and is recorded in chronological order, which is very logical. This is the second one. In accounting practice, it is not allowed to correct omissions and misinterpretations, nor can it be tampered with. Every procedure and step is based on the accounting system. It embodies the standardization of accounting, which is its third aspect.