Internship Report of Accounting

1891 Words Dec 29th, 2010 8 Pages
Internship Report

1. Introduction During April 12th and April 30th, I served as an intern for ZhiqinCertified Public Accountants CO., LTD. Foshan City, ZhiqinCertified Public Accountants Co., Ltd. is officially registered, a certified public accountant firm, in 1990, a period approved by Guangdong Provincial Department of Finance was established in 2000 began operating a limited company, a practicing certificate number is 44060005, assets assessment Certificate No. 440 200 756. Since its establishment, it keeps adhering to the purpose of "legal, independent, objective, impartial, rigorous and realistic, enthusiastic service", adhering to the principle of "Law as the yardstick to the quality of life, reputation and development,
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Because I did no business, only to see some information sent by other companies and kept looking at vouchers and account documents. At first, I thought that checking was an easy job and meaningless. Because it was quite dull. Every page was the same. But later, I found my idea was wrong. Once, Mr. Ye asked me some questions about my checking papers. I felt embarrassed that I copied the wrong numbers. If I had thought twice, I could have realized the point. Copying mechanically, I lose my mind. Mr. Ye told me that reviewing of accounting documents, first we should have to pay attention to the abstract of the certificate and person in charge of handling acceptance and signature. If necessary, we have to compare and check the handwriting between the principal and person in charge of handling acceptance and signature so that we can found the questionable points. Then to seriously examine if the original invoice, invoice analysis unit is consistent with the contents of claims, invoices, time and get the names, quantity, unit price, the price of payment, etc. Third is to require auditors to have a strong expertise and proficiency in relevant policies and regulations, also need to be patient, careful, professional and full of sensitivity and judgment so that we can discover, analyze and solve the problem. After having this lesson, I paid more attention to the accounting documents. What’s more, I use the free time to go through a number of

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