Diary of an accountant's pre-diploma practice, completed sample. Preparation of a report on the accountant's production practice

"Tolyatti State University"

Institute of Finance, Economics and Management

Department of Finance and Credit

DIARY

PRE-GRADUATE PRACTICE

Student ___________________________course ______________________group

Specialties_ 080105.65 “Finance and credit” ________________________

Last name, first name, patronymic of the student__________________________________________

Institute of Finance, Economics and Management __________________________

Name of organization, enterprise_______________________________________

2013 academic year

I.CALENDAR DEADS OF PRACTICE

Practice managers

From the university

Surname Kovalenko_______________________________

Name Oksana _____________Surname____ Grigorievna

Position, academic title, degree___ Ph.D., Associate Professor

From the enterprise

Surname _________________________________________

Name _______________ Surname _ ______________________

Job title_____________ _ ______________________________

______________________________________________________

I APPROVED

Head Department of Finance and Credit

"_____"_________________201___

II.DEPARTMENT ASSIGNMENT

11.02.2013-15.02.2013

Acquiring skills in filling out and drawing up financial documentation of an organization under the guidance of a manager pre-graduate practice.

18.02.2013-22.02.2013

Detailed study and analysis and evaluation financial activities. A detailed study of the organization's financial management structure. Providing information on the conducted research of financial activities to the head of pre-graduate internship from the organization. Formation of a report and diary on pre-graduation internship. Signing of this documentation by the practice manager.

V. CONTENT OF THEORETICAL LESSONS

date	Lesson topic	Last name, initials and position of the lesson leader
	Familiarization with the established internal rules, rules of conduct, established work, work and rest hours.
	Analysis and assessment of financial (accounting) information using the example of organization documentation.
	Acquiring skills in filling out and drawing up financial documentation of an organization.

VI. RESEARCH WORK OF STUDENTS IN PRODUCTION

No.		Conclusion from the company manager about the student’s work
	Collection, analysis and evaluation of financial information of the organization.
	Filling out and generating financial documentation (reporting).	The work was completed in full without any comments

VII. USING COMPUTER TO PERFORM A TASK IN PRACTICE

During the pre-graduation internship, computers with installed legal systems“Garant”, “Consultant” for the purpose of collecting and studying theoretical material relating to the financial activities of the organization and the service program “1C: Accounting” - collection and processing of financial information.

VIII. CHARACTERISTICS ACCORDING TO PRACTICE RESULTS

Student_________________________________________________________________

(last name, initials)

FULL NAME. student underwent pre-graduation practice from December 24, 2012 to February 24, 2013. During the pre-graduation internship, he showed a high level of theoretical and practical training, good knowledge of reading financial statements and financial documentation. During the entire pre-graduation practice, full name. the student was responsible for the assigned work. Actively took part in the study of financial documentation, assisted employees of the organization’s financial department in collecting and processing documentation, conducted an analysis and assessment of the organization’s financial and economic activities over the past three years, became familiar with the procedure for maintaining financial documents, with the procedure for storing strict reporting forms, participated in various daily work.

Comments on internship to F.I.O. there is no student.

Head of practice from

enterprises _________________________________

(signature)

IX. REVIEW OF THE MANAGER FROM THE UNIVERSITY ON THE RESULTS OF THE PRACTICE

date	Notes and instructions from the internship supervisor from the university

Diary of educational practice of an accountant in the specialty “Accounting, analysis and audit” at the enterprise “Ulan-Ude Aviation Plant”

• 06/29/09 Meeting the practice manager. Material Bureau
• 06/30/09 Study general characteristics enterprises, management organizations, organizational structure.

• 1.07.09 Study of principles and forms of organization accounting at the enterprise. Corporate Development and Analytics Department
  

• 2.07.09 Study accounting policy enterprises. Corporate Development and Analytics Department

• 3.07.09 Work with primary documents.
• 6.07.09 Familiarization with accounting of fixed assets (primary documentation).
• 7.07.09 Study of accounting for receipt, disposal and repair of fixed assets.
• 07/08/09 Study of equity and debt capital in an enterprise.
• 9.07.09 Introduction to the study of accounting material assets at the enterprise . Material Bureau

• 07/10/09 Study of the movement pattern of inventory items by level: the path from the main warehouse to use in production. Material Bureau
• 07/13/09 Study of the procedure for conducting and recording the results of the inventory. Material Bureau
• 07/14/09 Study of the preparation of receipt and expenditure documents for materials. Material Bureau
• 07/15/09 Study of the types of taxes and payments paid by the enterprise.
• 07/16/09 Study of the procedure for calculation, accounting and timely payment of VAT. Tax and Securities Bureau
• 07/17/09 Preparation of a VAT return. Tax and Securities Bureau
• 07/20/09 Study of the procedure for calculating, accounting and timely payment of income tax. Tax and Securities Bureau

• 07/21/09 Drawing up a tax return for income tax. Tax and Securities Bureau
• 07/22/09 Study of the procedure for calculating, accounting and timely payment of transport tax. Preparation of a tax return for transport tax. Tax and Securities Bureau

• 07/23/09 Study of the procedure for calculating, accounting and timely payment of unified social tax.
• 07/24/09 Study of the order of formation wages workers. Payroll Bureau
• 07.27.09 Familiarization with the accounting procedure for the formation and use financial results at the enterprise. Corporate Development and Analytics Department

• 07/28/09 Study of the procedure for generating financial results. Corporate Development and Analytics Department
• 07/29/09 Study of the procedure for reforming the balance sheet and accounting for net profit.
• Corporate Development and Analytics Department.
• 07/30/09 Study of the composition, structure and procedure for compiling the balance sheet of an enterprise. Consolidation Bureau
• 07/31/09 Study of the composition, structure and procedure for drawing up a report on financial results. Consolidation Bureau

• 07/3/09 Study of the composition, structure and procedure for drawing up a statement of capital flows. Consolidation Bureau
• 4.07.09 Study of the composition, structure and procedure for drawing up appendices to the balance sheet. Consolidation Bureau
• 07/05/09 Study of enterprise audit reports for 2007-2009.
• 6.07.09 Study of the procedure for accounting for settlements with accountable persons at the enterprise.
• 7.07.09 Study of the procedure for conducting an audit of settlements with accountable persons.

Diary - report

in pre-graduate practice (according to specialty profile)

Specialty 080114 “Economics and Accounting”

students of group 311

______________________________________________________________

Based on materials from Norusovo LLC

Place of internship:

Limited Liability Company "Norusovo"

Valid from 04/21/2014 to 05/18/2014.

Head of practice:

Ivanova K.G.

Grade______________

v. Vurnary 2014

1.Purpose of practice……………………………………………………………………………….3

2. Diary of pre-diploma practice………………………………………………………..4

3. Pre-diploma practice report……………………………………………………………..8

3.1. a brief description of LLC "Norusovo"……………………………………………10

4. Accounting (financial) statements of LLC “Norusovo”……………………………...12

5. Accounting for fixed assets………………………………………………………………………………...16

5.1. Accounting for financial investments………………………………………………………………20

5.2. Accounting for inventories…………………………………………..21

5.3. Accounting for trade operations…………………………………………………………………………………..24

5.4. Accounting for expenses on loans and credits…………………………………………………….25

5.5. Cost accounting………………………………………………………………………………26

5.6. Income accounting……………………………………………………………………………….31

5.7. Accounting for capital and funds…………………………………………………………………………………...34

5.8. Accounting for income tax calculations……………………………………………………..35

6. Conclusions and proposals……………………………………………………………………...36

7. List of references……………………………………………………….38

Applications

1. Purpose of practice:

Comprehensive development of all types of professional activities in the specialty of secondary vocational education;

Development of general and formation of professional competencies, as well as acquisition of the necessary skills and experience of practical work in the specialty in the context of modernization of healthcare.

Diary of pre-graduation practice

date	Place of work and duration	Who did he work as?	The content of the work	Signature
04/21/14	Limited Liability Company "Norusovo" 6 hours	accountant	Safety briefing. Familiarization with the functions, goals and objectives, structure of the enterprise and all its divisions, their interrelationships. Studying the internal regulations and operating mode of the enterprise, the main regulatory and technical documentation of the unit - the place of internship. Familiarization with the characteristics of the enterprise's accounting policy and the element of accounting policy
04/22/14	6 hours	accountant
04/23/14	6 hours	accountant	Accounting Money, calculated and credit operations. Composition of primary documentation and accounting registers for recording cash transactions.
04/24/14	6 hours	accountant
04/25/14	6 hours	chief accountant	Accounting for inventories. Preparation of primary documents for the receipt and posting of inventories to the warehouse. The procedure for inventorying material assets, its documentation.
04/28/14	6 hours	chief accountant
04/29/14	6 hours	chief accountant	Accounting for fixed assets and intangible assets. Documentation for accounting for receipts and disposals of fixed assets and intangible assets. Valuation of fixed assets. Depreciation, methods of calculation and recording.
04/30/14	6 hours	chief accountant	Labor and wages accounting. Documentation for personnel records and payment.
05/05/14	6 hours	chief accountant
05/06/14	6 hours	chief accountant	Accounting for production costs and calculating production costs. Basic principles of organizing production cost accounting and calculating production costs.
05/07/14	6 hours	chief accountant	Accounting finished products and its evaluation. Formation of documentation on the movement of finished products.
05/08/14	6 hours	chief accountant	Tax calculation. Accounting entries and tax returns taking into account the specifics of tax calculation at a given enterprise. Income and property taxes.
05/12/14	6 hours	chief accountant	Work with regulatory documents on preparation of financial statements. Composition, types, terms and points for reporting.
05/13/14	6 hours	chief accountant	Accounting work for the preparation of the annual report, displaying balances at the end of the year.
05/14/14	6 hours	chief accountant	Drawing up forms of annual financial statements.
05.15.14	6 hours	chief accountant	Analysis of the results of financial and economic activities. Analysis of financial results, profit and profitability of the enterprise and individual types of products, as well as analysis financial condition enterprises.
05/16/14	6 hours	chief accountant	Generalization and design of practice materials from source materials.

Each student, during his studies, must undergo an internship, and most often not one, but three. Educational, industrial (practice in the specialty profile) and industrial pre-diploma internship. The purpose of the internship is to consolidate theoretical knowledge and skills in the practical activities of a specialist.

The internship should contribute to:

• Generalization and systematization of knowledge.
• Preparation for further work and employment.
• Collecting material for writing a final qualifying thesis.

In reality, most often, internships are carried out only on paper, in the company of parents or friends. This fact removes all the positive effect and in turn brings difficulties in writing a report on practice, which is a mandatory document that the student must pass. So it turns out that the student actually needs to invent what he did at the enterprise. In this article we will give advice and provide an example of an accountant practice report.

Report structure

The structure of the practice report is set out in the guidelines and depends on the institute and the requirements of your department.

Most often the report has standard structure containing:

• Title page (take the form from the manual and fill it out).
• Abstract (if required).
• Practice diary (this is a table in which you indicate on what day what you did at the company “name” LLC).
• Content (worked out at the initial stage before writing the work, most often it should correspond to the practice assignment from the supervisor).
• Introduction (in it you indicate the relevance of the work, its purpose and set goals for yourself).
• The main part (usually in turn divided into two more, includes the characteristics of the enterprise, its main indicators, structure, then analytical and practical material on the topic of the assignment).
• Conclusion (or a conclusion that summarizes the results of the work done)
• List of sources (compiled before writing the work; this is the literature with which you intend to work; in practice, you can simply copy it from a similar course work, sources must be fresh).
• Applications. A report on an accountant's practice cannot be without attachments - a balance sheet, Form 2 and other documents that were used in it.
• Characteristics (drawn up by the internship supervisor from the enterprise, containing information about the student and his qualities demonstrated during the internship).

Making a report

All requirements are also specified in the guidelines, and may differ significantly depending on the educational institution (differences in fonts, field sizes, design of figures and tables).

Typically the requirements are as follows:

• Font – Times New Roman, size – 14.
• Paragraph indents are 1.25 cm or 5 spaces.
• Margins: left 3 cm, top 2 cm, bottom 2 cm, right 1.5 cm or 1 cm.
• Below (sometimes at the top), BUT all work must be numbered.
• Links to literature sources are required! As footnotes or as in-text links. The accounting report must contain references to the PBU in new editions, and they must also be in the list of references.
• Headings are usually in bold and written in capital letters, paragraphs in capitals with highlighting.
• All tables and figures must have titles and numbers.

Accountant report writing and example

The accounting report must contain the organization of accounting for enterprises in individual areas, information on transactions, the procedure for registering business transactions, the procedure for documenting, and storing primary documents.

What should an accountant/assistant accountant's practice diary contain?

1. 11.16 – Acquaintance with the research scope of the LLC “Gorizont” enterprise. Studying the activities of the enterprise. Familiarization with internal regulations, safety regulations, etc.
2. 11.16 — Familiarization with the statutory documents of the organization, Study of the organizational management structure. Study of information systems.
3. 11.16 – The procedure for preparing cash documents at an enterprise, familiarization with cash documents (cash book, PKO, RKO).
4. 11.16 – 18.11.16 – Registration procedure banking operations in 1c, familiarization with documents ( payment order). Studying the order of payments and the features of payment orders to the budget.
5. 11.16 – Study of the company’s counterparties, organization of settlements with buyers and suppliers. Accounting for primary documentation (acts, delivery notes, invoices). Studying the required details and the correct execution of documents at the practice site.
6. 11.16 – The procedure for organizing reconciliations with counterparties at the enterprise.
7. 11.16 – Forms and systems of remuneration at the enterprise. Reflection of payroll in accounts.
8. 11.2016 – Studying the list of fixed assets – conducting an inventory of fixed assets.
9. 11.2016 – Study of cost formation. Product accounting.
10. 11.2016 – 30.11.2016 — Study of the activities of the financial service, analysis of indicators, analysis of annual reports.
11. 11.16 – 02.11.16 — Compilation of data, formulation of conclusions, Writing and generation of a report.

What should the report contain?

All information according to the given content and diary. The volume of educational practice for an accountant is 20-25 sheets, production and pre-diploma practice is up to 40 sheets. The difference between educational and pre-diploma practice is a deeper study of issues.

The practice report contains a minimum of theory and a maximum of practical material. The work of an accountant is different in that it contains many examples of postings and documents.

You can download a sample report on the practice of an LLC accountant here.

ST. PETERSBURG

HUMANITIES UNIVERSITY OF TRADE UNIONS

PRACTICE DIARY

(last name, first name, patronymic of the student intern)

Faculty Correspondence

Specialty: Economics and management at SCS enterprise

Group 3/05/1

at the practice site of ZAO "Pomeshchik", per. Chelieva 13, t. 336-28-85

(name of organization, address, telephone)

Head of practice from the enterprise Filippova A.A. t. 336-28-85

(last name, first name, patronymic, work phone numbers)

Saint Petersburg

	Short description work in a week
20.12.201024.12.2010	Familiarization with the Charter, activities and departments of the company. Familiarization with general organization accounting. Working with archives. Processing of primary documentation. Finding, eliminating and correcting errors.
27.12.201031.12.2010	Work in "1C: Trade and Warehouse". Accepting orders. Creation and processing of invoices. Registration of primary documents in 1C, reconciliation of mutual settlements with counterparties, control of document flow. Filling out primary documents, analytical and synthetic accounting registers in the warehouse, in the accounting department.
03.01.2011-07.01.2011	Help with working with archives. Processing of primary accounting documentation (invoices, acts), selection of documents for accounts.
10.01.201114.01.2011	Conducting banking and cash transactions. Monitoring the status of current debt customer loans. Drawing up balance sheets and the procedure for reconciliation with synthetic accounting records.
17.01.201121.01.2011	Familiarization with maintaining a cash book, documentation of cash receipts and expenditures; drawing up incoming and outgoing cash orders; according to cash orders, preparation of a cash report. Acceptance of funds for deliveries using invoices. Accounting for monetary and credit settlement transactions.
24.01.201128.01.2011	Studying the procedure for concluding supply contracts for main types of products, developing price lists, operational accounting of contract implementation. Accounting for the implementation of business contracts with suppliers and customers.
31.02.20114.02.2011	Studying the procedure for pricing goods, the procedure for monitoring the correctness of prices, the procedure for filling out details in documents intended for monitoring prices. Checking invoices of prices, discounts and mark-ups on goods received and left from the warehouse.
07.02.201111.02.2011	Participation in the inventory of goods in the warehouse. Accounting for inventory results. Preparation of VAT calculations for goods sold at the enterprise, preparation of entries for accounting accounts in the relevant accounting registers.

Signature of the practice manager from the company ___________________________

CHARACTERISTIC

students

VI year correspondence department of the Faculty of Economics of St. Petersburg State Unitary Enterprise

Semenova Natalya Mikhailovna

(Full Name)

about completing educational organizational and economic practice.

The student underwent pre-graduation internship from December 20, 2010. until March 01, 2011 at the enterprise CJSC “Pomeshchik”, in the accounting department.

During the internship, the student became familiar with the activities of two departments, with the work of an accountant, and performed the functions of an assistant accountant.

On instructions from the management of the enterprise, she performed the following types of work: work with archives; processing of primary documentation; work in the program "1C: Trade and Warehouse"; control over the status of current debt on customer loans, etc.

She took part in conducting an inventory of goods in the warehouse and recording the inventory results.

Demonstrated excellent knowledge and practical skills in the field of finance.

She handled tasks and assignments conscientiously.

The discipline during the practice period is excellent.

In general, the results of educational economic practice can be assessed as “excellent”.

Head of the practice base,

Position: chief accountant

Signature ________________ Filippova A. A.

(last name, initials)

Date "01" Martha 2011

ST. PETERSBURG Humanitarian

UNIVERSITY OF TRADE UNIONS

REPORT

about undergoing industrial practice

1st group VI year students of the Faculty of Economics, correspondence department

specialty Economics and enterprise management

socio-cultural sphere.

Semenova Natalya Mikhailovna

(Full Name)

____________/Student's signature/

Saint Petersburg

Brief description of the enterprise CJSC "Pomeshchik".

The trading enterprise CJSC "Pomeshchik" is located in St. Petersburg at 13 Chelieva Lane. Today, CJSC "Pomeshchik" is engaged in wholesale and retail trade, organizes food supplies to stores, cafes, etc.

Taking into account the product specialization, CJSC "Pomeshchik" can be classified as a combined enterprise for the sale of food products, since it supplies food products of several groups, related in their consumer purpose.

The Pomeshchik enterprise carries out trading activities using the following methods of customer service:

1.trade through sales representatives;

2.sale of goods based on samples.

The main goal of society is to obtain maximum profit. Departments of the enterprise: wholesale and retail.

The main activities of the company are:

Trade and procurement activities;

Providing warehouse and freight forwarding services to organizations and citizens;

Acquisition and use of patents, licenses, know-how;

Carrying out currency, barter and other transactions;

Carrying out intermediary, agency, marketing and other activities.