工商管理(管理会计)专业实习报告,完全原创,有需要的的可以拿去。
Abstract
Within my two-month internship, I worked as the accountant assistant first and later as an inventory counter. I understood how the accounting processes actually worker in a local company and how did they calculate the value of inventories. Based on the relevant knowledge on our books, such as cost flow assumption, inventory system and measures, financial ratios and deprecation methods, I briefly analyzed these systems in Hongtai Company.
Hongtai Company is legitimated to manufacture cardboards, which are the material to make bags and shoes. It is a sole proprietorship company. Its status determines it to adopt those system and methods that are easy, cost-saving and convenient to practice.
As a result, its depreciation method, inventory system and cost flow assumption are all determined based on the rule. For accounting ratios, the company itself did not prepare a complete balance sheet because it is not listed in the stock market. So I summarized the asset part. However, the actual total asset may slightly differ from the result.
During my internship, I learned a lot. I knew how a company actually works and the knowledge we learned from books are always knowledge on books, the reality might has a great difference with books. So studying knowledge from books is only a start, being able to use it under different circumstances is the further step we should take.
Content
Introduction ………………………………………………………………………….4
Job description…………………………………………………………………….....5
Analysis……………………………………………………………………………….6
I. Analysis tool………………………………………………………….………...6
1. Financial ratios……………………………………………….………….6
2. Inventory system and measurement…………………………..……..…9
3. Cost flow assumption……………………..…………………………….10
4. Depreciation methods…………………………………….………...…...11
II. Ratios analysis of Hongtai……………………………………...………….11
III. Inventory system analysis…………………………………………………13
IV. Cost flow analysis………………………………………………………….14
V. Depreciation method analysis………………………………………………16
Conclusion……………………………………...………...………………………….16
Appendix…………………………………………………………………………….17
Reference…………………………………………………………………………… 20