The company's financial work can't be separated from accounting. He can help the company to check accounts and keep accounts. I have worked as an accountant for some time. As an accountant, I might as well write an article about the understanding and experience of accounting work. The following are my opinions and experiences on accounting work collected for you. I hope you like it.
Understanding and experience of accounting work 1
Over the past six months, with the care and support of my superiors and school leaders, I have never forgotten to study hard, closely focus on the overall situation of school work, stand on my own work, be conscientious, seek innovation in stability, seek development in innovation, create first-class work performance, and serve school teaching. The work in the first half of this year is summarized as follows:
First, study hard and improve your professional quality.
I never forget to study, seriously study national laws and regulations, understand major events, and enhance legal awareness; Seriously study the "Accounting Law" and other laws and regulations, and actively participate in accounting qualification training, annual review and other work. To promote better and more effective work; Always learn from experts. For example, if you encounter problems you don't understand or understand in computer operation, you should immediately ask _ _ teacher for advice and discussion. After consultation and discussion, you should keep them in your mind, then in your notebook, and use them flexibly until you fully master them.
Second, work hard and be willing to give.
My job is in the accounting office of the school. I have a lot of trivial matters in financial work, so I have to be careful, demanding and stressed. Because when I deal with anything, I often have certain difficulties and complicated contradictions. Especially when the school is in debt and the economy is not wide, the debt should be paid and the school funds should operate normally. In this case, it is necessary to ensure the operation and repay the debt. As financial personnel, we should be good staff of school leaders, be careful and make overall plans.
In this meticulous, stressful and trivial working environment, as financial personnel, they should not only have a broad mind and optimistic spirit, but also have the spirit of selflessness, honesty and integrity, hard-working, hard-working, caring for the school, not seeking fame and fortune, being fair and upright, working hard, regardless of personal gains and losses, and putting the interests of the school and teachers and students first everywhere. In a word, there are many things to do, and I always finish every job with a "serious and meticulous" attitude.
Third, earnestly perform their duties and serve education and teaching.
Serving the people wholeheartedly is not only a lofty ideal, but also a political requirement and practical action. People who have a heavy financial burden in school can only serve the people by fulfilling their responsibilities based on their own work and combining their own special work characteristics. What should be done should be done seriously and resolutely, and should not be delayed; Do what you can at once, wait and rely on; If it is difficult to do something, try your best to do it, don't put it off, don't put it off.
Everything is for the school, for the teachers and for the students. While serving teaching, we should strictly follow the regulations of the higher authorities, implement the management of two lines of revenue and expenditure, strictly abide by financial discipline, use funds in a planned way, and strictly control expenditures. According to laws and regulations and the requirements of superiors, reimbursement documents can only be carried out after being approved and signed by the main person in charge and the leader in charge.
Understanding and experience of accounting work II
Professional quality, work style and work discipline that accountants should follow in accounting work. Strengthening the construction of accounting professional ethics is conducive to standardizing the accounting behavior of all units and ensuring the authenticity and integrity of accounting materials; It is conducive to strengthening economic management and financial management, improving economic benefits and maintaining the order of the socialist market economy.
Therefore, an accountant must have the accounting professional ethics of being loyal to his duties, honest and trustworthy, honest and self-disciplined, objective and fair, adhering to standards, improving skills, participating in management and strengthening services. Law-abiding, administration according to law, financial management according to law, and firmly establish a good professional image and professional personal dignity. Starting from me, we will promote the new development of unit accounting work and promote the new breakthrough of social and economic construction. Accountants should do the following in their work.
First, be honest and trustworthy, and establish four kinds of work consciousness.
Honesty is the cornerstone of market economy, the source of industry development and the basis of accounting work. Accounting personnel should have the professional qualities of seeking truth from facts, being pragmatic, honest and trustworthy; There must be a work style of financial management according to law, objectivity and fairness, honesty and self-discipline; Must be law-abiding, well-behaved, conscientious work discipline. Therefore, accountants should "establish a sense of big market, big development, big benefit and big honesty" to promote accounting to serve China's socialist market economy and build a well-off society in an all-round way. Find the right accounting position, be polite and honest, and make good contributions.
Second, put morality first and strengthen the four work concepts.
An accountant with excellent professional ethics must be a person with excellent political thinking, skilled professional skills, model implementation of accounting laws and regulations, faithfully maintain financial discipline, and be brave in fighting against all violations of laws and regulations. Accounting operates according to certain accounting "rules of the game" in economic management activities. Therefore, while implementing the "rules of the game", we must also strengthen the accounting work concept of "centering on the truth of accounting information, centering on rectifying and standardizing accounting order, focusing on improving financial management and efficiency, and aiming at continuous innovation, advancing with the times and promoting the all-round development of society", and strive to improve the quality of accounting work and realize the new development of accounting work.
Third, stick to the principle and grasp the four working methods.
While following the accounting standards and ensuring the accurate and standardized implementation of various accounting techniques, we should "strengthen the seriousness of accounting laws and regulations; Refine the implementation of accounting system; Standardized management of basic accounting work; Strengthen accounting supervision. " Use laws, regulations, systems and principles to standardize accounting behavior, enhance the degree of credit, earnestly safeguard the legitimate rights and interests of the state and the public according to law, and resolutely block the phenomenon of accounting information distortion.
Fourth, do not make false accounts and handle four kinds of work well.
"Don't make false accounts" is the most basic requirement for accounting work and the highest moral standard. Adhering to principles, not making false accounts and ensuring the authenticity of accounting are the credit basis of socialist market economy and the objective need to standardize accounting behavior. In accounting work, in the face of the unit, the person in charge and the social environment, we must deal with the relationship between "external laws and regulations and internal accounting control, the person in charge of the unit and accountants, money and status, and violation of laws and regulations", achieve the requirements of "eight adherences and eight oppositions", be loyal to their duties, restrain their actions with accounting law and accounting professional ethics, and effectively improve the quality of accounting information.
Five, improve the quality, do a good job in the four work examples.
The political thought, policy level, professional skills and professional ethics of accountants are related to the degree of integrity, moral level and the promotion of accounting development. On the basis of good professional ethics, accountants should constantly improve their own quality, set an example, study hard laws, regulations, policies and business skills, observe the rules and discipline, fulfill their duties, increase revenue and reduce expenditure, improve efficiency, be good at supervision, be brave in fighting against illegal acts, and promote the healthy development of accounting work and socialist market economy.
Understanding and experience of accounting work
This year is my second year in financial work. Supposedly, every one of us who pursues progress will inevitably make an inventory of ourselves at the end of the year. This is also a spur to yourself. In a year's time, with the help and guidance of leaders and colleagues, I have further improved my professionalism, ideological realm, professional quality and working ability through my own efforts, and achieved certain work results. I can abide by the law, study hard, study hard, work hard, treat my job with diligence and play my due role in financial positions. In order to sum up experience, carry forward achievements and overcome shortcomings, we will briefly review and summarize the work in _ as follows.
This year's financial accounting work summary can be divided into the following three aspects:
First, strengthen the study of financial accounting and pay attention to improving personal cultivation.
First, through magazines, newspapers, computer networks, TV news and other media, taking Deng Xiaoping Theory and Theory of Three Represents as action guides, actively participate in political study, abide by labor discipline, unite with comrades, love the collective, obey distribution, be serious and responsible for logistics work, strive to be realistic and be brave in innovation. Complete all the work arranged by the park with a positive and enthusiastic attitude. Actively participate in various activities in the park, do a good job, actively demand progress, and strengthen political, ideological and moral cultivation.
Second, seriously study the provisions of financial integrity and consciously act in accordance with national financial policies and procedures.
Third, study business knowledge hard, actively participate in various business skills training organized by relevant departments, strictly follow the requirements of "being diligent in learning, good at creating and willing to contribute" put forward by Hu, adhere to "stressing learning, politics and righteousness", and always take tolerance, willingness to pay and obscurity as their own criteria; Always take enhancing service awareness as the basis of all work; Always make the work rigorous, meticulous, practical, realistic and practical; Fourth, constantly improve the learning methods, stress the learning effect, "learn at work and work in learning", persist in applying what you have learned, pay attention to integration, integrate theory with practice, consolidate and enrich comprehensive knowledge with new knowledge, new thinking and new enlightenment, so as to keep up with the times and continuously improve your comprehensive ability.
Two, love their jobs, solid financial and accounting work, not afraid of difficulties, brave to shoulder heavy burdens, enthusiastic service, play its due role in their posts.
1, hard-working, willing to bear hardships and dedication. Since the beginning of this year, due to the rectification of financial norms in the education system, the intensity and difficulty of financial work have increased. In addition to completing the reimbursement work, I also take care of the logistics work and other business in the park. In order to complete various tasks with good quality and quantity, I don't care about personal gains and losses, I don't pay attention to personal interests, and I often work overtime. Carry forward the spirit of being willing to bear hardships, loving one's post and being dedicated in work, and always be conscientious and conscientious. While completing the reimbursement task, we should give consideration to the logistics work and complete all the tasks well.
2, the tail from wagging the dog, obey the arrangement, unity and cooperation. This year, according to the work arrangement of the park, I changed from the original bookkeeping position to the reimbursement position. In the process of changing posts, I can take care of the overall situation, obey the arrangement, learn from experienced comrades with an open mind, seriously explore and summarize methods, enhance business knowledge, master business skills, unite with comrades, strengthen cooperation, quickly adapt to new jobs, be familiar with reimbursement business, and do a good job in financial audit and supervision with all comrades.
Three, abide by the law, honesty and self-discipline, establish a good image of financial accounting workers.
As a financial worker in the education system, I have a dual identity. Therefore, in the usual work, we should not only demand ourselves by the standard of a people's teacher, but also learn and master the education and teaching knowledge related to early childhood education, so as to learn from each other's strong points and be a model for others. In addition, it is necessary to strengthen the education and construction of accounting professional ethics according to an accounting standard, be familiar with financial laws, regulations and rules and the unified accounting system of the state, and establish a good image of people's teachers and financial workers in preschool education.
Four, study hard, enhance business knowledge, improve financial accounting ability.
In order to adapt to the construction of modern civilized kindergarten and realize the goal of computerized accounting in our kindergarten, I can make full use of my spare time and strengthen the study and training of financial business knowledge according to the business study arrangement in 2008. By learning the knowledge of accounting computerization and the application of financial software, I have mastered the skills of computerization and improved my practical operation ability; Through the continuing education and training of accountants, I have learned the standardization requirements of basic accounting work, so that my accounting knowledge and level have been updated and improved, adapted to the current work requirements, and prepared for future work.
Five, there are also many shortcomings in the summary of financial accounting work, mainly in:
1, the service still fails to meet the requirements, and sometimes the attitude is blunt and civilized language is not used.
2. In my own work, due to the lack of experience and professional level, there are many places that are not in place and not skilled enough.
In a word, I enjoyed the joy of harvest in the summary of financial accounting work, and also found some problems in my work. In the future financial accounting work summary, I will continue to learn new knowledge and strive to improve my thinking and professional quality. The new year means a new starting point, new opportunities and new challenges. I am determined to make persistent efforts and go up a storey still higher.
Understanding and experience of accounting work
For the next month's internship, we will divide into groups with 5 students in each group. Six people, together to do accounts, is conducive to the exchange of students! ! According to the requirements of enterprise accounting system, first set up: general ledger, cash account book, deposit journal, assets, liabilities, owner's equity and profit and loss subsidiary ledger. Read the simulation materials carefully, judge the accounts involved in economic business in the materials, classify them according to the attributes of each account, and fill them in the pages. Finally, fill in the opening balance of each account. The specific steps are as follows:
First, set up account books.
First of all, according to the requirements of enterprise accounting system, set up: general ledger, cash account book, deposit journal, assets, liabilities, owner's equity and profit and loss subsidiary ledger. Secondly, according to the distributed accounting simulation data, carefully read and judge which accounts are involved in the economic business in this data, including: which are general ledger accounts and which are subsidiary ledger accounts; Then, according to the nature of each account, it is divided into account categories. Thirdly, according to the above classification, fill all the account names involved in various account books with sticky notes, and register the opening balance listed in the materials in the debit and credit balance column of the relevant accounts. Finally, the trial balance requires that the total debit balance of all accounts be equal to the total credit balance of all accounts; The debit and credit amount of the general ledger should be equal to the sum of the debit and credit balances of related subsidiary accounts under it, and the current business registration can only be carried out after trial balance, otherwise it cannot be carried out.
Second, the register
First of all, the registration account books must be written in blue and black ink, and red ink can be used when the accounts are offset, but the handwriting should be clear, and no skipping pages or blank pages are allowed. Accounting errors should be corrected by wrong accounting methods, and should not be altered or fabricated at will. Secondly, the subsidiary ledger should be registered one by one according to the audited accounting vouchers; According to the Summary of Accounting Vouchers, the third general ledger has been registered for 10 days, and should be checked with its subsidiary accounts after registration.
Third, check out.
First of all, check the economic items listed in the simulation data in detail, and whether all accounting vouchers are filled in and recorded in the account books accordingly. Whether there is any wrong account or amount, and correct it in time if there is any. Secondly, on the basis of ensuring the accurate registration and accounting of various economic businesses, the current and final amounts of gold journals, deposit journals, general ledgers and various sub-ledgers are obtained to make full preparations for accounting.
Fourth, the preparation of accounting statements.
First fill in the preparation unit and preparation time in the upper left corner; Secondly, according to the general ledger or related subsidiary ledger information, fill in the column by item; Also ensure that the total amount on the left side of the balance sheet is equal to the total amount on the right side, otherwise it will be re-listed; Finally, the compiler must sign.
Accounting is a dull job. During this time, I am used to being bored and bored with boring accounts and figures all day, so that there are many mistakes in the accounts. The more mistakes you make, the more annoying you are. This will only make things worse. On the contrary, 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. Liang Qichao said: Any occupation is interesting. As long as you are willing to continue, interest will naturally arise. Therefore, do not do accounts: sloppy, sloppy, impetuous. Everything is the same, you need perseverance, care and perseverance, then you will reach the other side of success!
Understanding and experience of accounting work
In 20 years, I combed and summarized my work. Summarized as follows:
I. Accounting aspects
This work is the most complicated and tedious. First of all, we should control the implementation of accounting according to each subject of the budget. Accounting data mainly comes from expense control, business system, manual entry, capital turnover, fixed capital turnover and so on. In the end, all accounting subjects will be collected in the new general ledger system, reflecting our company's income and expenditure and operating results. To ensure the correctness, rationality, compliance and timeliness of all subjects in the new general ledger system. In this process, it is necessary to communicate and coordinate with all colleagues involved in financial-related data in various lines, institutions and units, and communicate with superior accountants and operators at the same level in time to solve problems. Ensure the smooth progress of financial accounting until the end of the month, and end the accounting of this month.
Second, the budget
The requirement of our company is line management, so I enter the budget system according to the budget data reported by each line until the budget work is successfully completed. After closing the account at the end of the month, extract the actual number of accounting subjects from the budget system, fill in the budget execution form and report it to the general manager.
Third, cost control.
The entry requirements for cost control are strict. Whether each employee who participates in reimbursement correctly enters the expense control items directly affects the correctness of the accounts in the new general ledger system. Therefore, all employees who formally join our company have their own independent authority to operate the cost control, and this authority is only operated by themselves and cannot be lent out. The reimbursement form is also signed manually and cannot be signed by others. If there is a problem with reimbursement, all those who have the right to review the processing expenses should bear the corresponding responsibilities. The operation process of expense control and reimbursement is complex and meticulous. All bills submitted in the expense control department must be approved by me. I want to ensure the correctness, accuracy and rationality of all reimbursement documents. Vouchers can only be generated and payment can only be made to the head office after all bills submitted in the expense control are approved. Payment personnel of the head office must confirm that the documents are correct before payment, otherwise payment can only be made after all uploaded attachments are complete and reasonable. The accuracy and refund rate of the reimbursement form submitted by us in cost control are included in the overall performance evaluation of our company. If there is a problem with the payment link of the head office and there is no payment, it is the performance appraisal of the branch office. The branch will double the evaluation of our company because the mistake comes from us. At the end of each year, the branch will report the cost control operation of the whole organization by video.
Fourth, organize the vouchers
After month-end closing, vouchers will be printed in the new general ledger system through automatic control rotation, paid-in rotation, manual bookkeeping, fund rotation and asset module rotation. After checking the generated vouchers, the voucher number is compiled according to the attachment corresponding to the voucher. If a voucher is entered manually, or multiple vouchers are generated from a single document, you need to make your own voucher or fill in a split document to split it. If the split table is used as an attachment to the certificate, you need to make your own attachment. In short, each voucher number must have a reasonable attachment. All generated vouchers have to go through my hand five or six times from entering the fee control to generating vouchers and mailing them to branches, and check for attachments, signatures, seals, etc. Finally, print out the accounting voucher and attach it to the original voucher, sort out the actual attachment number and voucher number according to the type, fill it in the voucher handover form and mail it to the competent accountant of our branch. Check for leaks and fill gaps, and bind them into a book after verification.
Verb (abbreviation for verb) Other aspects
1. On the first day of each month, the relevant personnel of the sender's branch will prepare the bank statement, sign the paper bank statement and mail it to the branch. The amount in the actual bank account must be the same as that in the company's bank account, and there must be no balance in the bank at the end of the month. Submit the bank balance reconciliation statement twice at the end of the month, and no outstanding items may be generated during the period.
2. Fill in the statements of Bankers Association and People's Bank and submit them.
3. Check the tax with the tax post and assist the tax post to declare and pay various taxes and fees smoothly.
4. According to the actual situation of the superior department at the same level, communicate with the expense account manager and the branch accountant at any time to control the timeliness and accuracy of the expense account.
5. Contact each line, communicate all the information related to posting in this unit, and check all kinds of data.
6. Complete all tasks assigned by superiors and leaders at the same level at any time, and fill in the form at any time.
Work plan for the coming year:
1, mainly to do a good job, learn from the experience in work, strive to keep improving in work, make no mistakes and make fewer mistakes.
2, in the busy work, I use my spare time to contact customers, so as not to let the premium sources around me lose.
3. Next year, while doing your job well, try to complete your premium task.
Understanding and experience of accounting work
I have been engaged in school finance for decades. I feel like I've been through a lot. Looking back now, I have a lot to say. Let me talk about my experience in financial work over the years.
The biggest experience is "never reach out, you will be caught if you reach out." When I first started this business, it was inevitable that some evil thoughts haunted me: when I became the "God of Wealth", I was the master of my family, and I might make money from it. But it didn't take long to find out that this kind of thing must not be done. Corruption, misappropriation of public funds, bribery and false accounting are all illegal acts. Once they break the law, they will face endless bitter fruit. Not only ruined himself, but also brought trouble to his family. Only without evil thoughts and being decent can financial work be impartial. In order to keep a normal heart. Therefore, this is the first moral quality that an accountant should have.
Secondly, people engaged in financial work should be enterprising. Finance, accounting and logistics are all very complicated. Sometimes, there are too many things to sort out. Sometimes, the workload is too heavy and overtime hours are long. Without dedication, psychological preparation and endurance, it is impossible to do it well, or you will not do it for a year or two. There are many such financial personnel. So do a line, love a line, pay more attention to dedication, and try not to mention or mention less conditions. Only in this way can financial work be consistent.
Once again, eat bitter, wronged. In financial work, Otawa should not be careless when dealing with money. In order to ensure no mistakes, you have to do things in a down-to-earth manner, be careful, and then be careful. Sometimes you have to do it twice or once or twice, so sometimes a seemingly simple job actually takes many times more energy. In addition, staff and workers are more sensitive to financial work. The finance is done, and everyone thinks it should be. Once they make a mistake, listen, there are many rumors. Also, whenever you make an evaluation first, financial personnel should be rational and don't argue with them, because they won't win. Generally speaking, it is in the front line of teaching, because it is difficult for everyone to see your achievements. Because a lot of financial work is not directly facing the faculty, many people don't know what you have done. Therefore, we should suffer a little and be wronged.
In addition, the financial personnel should be the principal's staff and assistants. If a school wants to build and develop, it must be guaranteed by funds. Whether the funds are used well or not, and whether the economic benefits of running a school are good or not, can not be separated from the advice of financial personnel. Which projects can be spent, how much to spend, how to increase revenue and reduce expenditure, and how to maximize the benefits of funds, we should always report clearly to the principal. At the same time, some documents cannot be reimbursed; Some funds are handled in violation of the provisions of the accounting law; Sometimes it is inevitable that the principal will be biased, and so on. This requires that as financial personnel, we should learn accounting law well, use accounting law well, keep accounting law well and act in strict accordance with the law. Don't be swayed by the leader, be a staff officer and assistant who dares to tell the truth.
Finally, financial personnel should live, study and work creatively. Over the years, great changes have taken place in school financial work. In the 1990s, bookkeeping was done by hand, and there was no computer or financial software. This job looks rather stupid, but it feels simpler by comparison. In the new century, all kinds of financial software have been introduced one after another, and most accounting statements use software. Financial personnel are basically one computer, and some even two. Finance is getting more and more detailed. Therefore, I feel particularly stressed at work. This requires financial personnel to strengthen their study, seriously understand the spirit of the document, and be aware of it; Second, seriously think about working methods, so that practice makes perfect, and practice makes perfect, and gradually form a relatively perfect financial work system and methods; Third, always sum up your work, often review the past, review the old and learn new, bring forth the new, and carry out your work creatively and innovatively. Can do the above three points, must be an excellent financial personnel!