Diary of training practice

Report

on educational practice

Professional module PM.01. Documentation of business transactions and accounting of the organization’s property
Educational practice UP.01.

student ____________________________________________________

____________________________________________________________

(last name, first name, patronymic, course, group)

Head of Practice from OU

____________________________________________________________

(Full Name)

“____” _______________ 20 ___ __________________

(signature)

Yekaterinburg

2017

Diary of training practice

the date Summary of practice work Work time The result of development
Introductory briefing Studied the goals, objectives of the training practice; listened to a briefing on maintaining a practice report, preparing and defending a practice report
Documentation of business transactions and the basics of organizing accounting in organizations Studied: -industry affiliation of the organization; product range; production and management structure of the organization. – the structure and functions of the accounting department, the distribution of work between departments and employees of the accounting department; the form of accounting used in the organization; legislative and regulatory documents on accounting; Federal Law of the Russian Federation “On Accounting” dated 06.12.2011 No. system of normative regulation of accounting on the basis of RAS; elements of the accounting policy of the organization (PBU No. 1/08). – basic rules of accounting in terms of documenting all business activities and operations; – unified forms of primary accounting documents; – the procedure for checking primary accounting documents: formal, in essence, arithmetic; -principles and signs of grouping primary accounting documents; – the procedure for taxation and account assignment of primary accounting documents; – the procedure for compiling statements of accounting for costs (expenses) – accounting registers; – rules and terms of storage of primary accounting documentation; Completed: Compiled a description of the organization. Prepared an order on the accounting policy of the organization. Described the structure of the accounting department and made a brief overview of the accounting departments, as well as the functional responsibilities of key employees. Drafted job descriptions for the Chief Accountant, Cash Accountant, and Materials Department Accountant.
Standard and working chart of accounts used in the organization; Studied: – the essence of the chart of accounts of financial and economic activities of organizations; – theoretical issues of development and application of the chart of accounts of accounting in the financial and economic activities of the organization; -instruction on application of the chart of accounts; -principles and objectives of developing a working plan of accounts for the organization’s accounting; -classification of accounting accounts by economic content, purpose and structure; – two approaches to the problem of optimal organization of the working chart of accounts – the autonomy of financial and management accounting and the unification of financial and management accounting; Completed: -Compiled a working chart of accounts of the organization -Compiled a journal of registration of business transactions. -Reflected on the accounts of business transactions in the journal of registration of business transactions. -Calculated the production cost of finished products released from production to the warehouse. – Determined the financial result from the sale of products. – In the journal of registration of business transactions, she indicated the number of the accounting register in the journal-order form of accounting.
Accounting for cash on hand, on settlement and special accounts: Studied: – the procedure for conducting cash transactions (Instruction of the Central Bank of the Russian Federation from “The procedure for conducting cash transactions in the Russian Federation”); the composition of the primary documentation and accounting registers for accounting for cash transactions and transactions on the current account; -accounting for cash transactions (cash limit, maximum amount of cash settlements between legal entities, the procedure for receiving, issuing money, processing cash transactions, compiling and processing cashier reports, opening and maintaining accounting registers for the Cashier account); – accounting of operations on the current account and other bank accounts; forms of calculations used in the organization; accounting of settlements with accountable persons, documentary registration. Fulfilled: – compiled, processed financial documents, accounting registers for accounting of funds and settlements, reporting documents. – Compiled primary documents for accounting for cash and settlements, primary documents for accounting for cash transactions, filled out the cash book, compiled cashier’s reports. Processed bank statements from the current account, filled in payment orders for the transfer of funds and generated accounting entries for the accounting of funds;
Accounting for fixed assets, intangible assets and financial investments. Studied: PBU 6/01 and other regulatory documents on accounting for fixed assets; -concept and classification of fixed assets; -assessment and revaluation of fixed assets; -accounting for the receipt of fixed assets; – accounting for disposal and lease of fixed assets; -accounting for depreciation of fixed assets; – features of accounting for leased and leased fixed assets; -concept and classification of intangible assets; -accounting for the receipt and disposal of intangible assets; – depreciation of intangible assets; -accounting for long-term investments; – accounting of financial investments and securities; – Compiled accounting entries for accounting for fixed assets, for accounting for intangible assets; accounting for long-term investments; accounting for financial investments and securities; Completed: -Compiled the calculation of depreciation of fixed assets for the reporting month and generated accounting entries for depreciation
Accounting for inventories Studied: – PBU5/01 and other regulatory documents for accounting for inventories; classification of inventories, their assessment, inventory accounting; – accounting of settlements with suppliers and contractors; accounting for the receipt and issue of materials; documentation on accounting of materials – accounting of inventories: – concept, classification and evaluation of inventories; -documenting the receipt and consumption of inventories; – Accounting for materials in the warehouse and in accounting; -synthetic accounting of the movement of materials; -accounting for transportation and procurement costs; Fulfilled: -carried out accounting of inventories; -calculated the actual cost of acquiring material assets, dispensing materials and transportation and procurement costs; drew up primary documents and filled in registers for accounting for inventories.
Accounting for costs and calculation of the cost of production. Accounting for finished products Studied: – accounting for production costs and costing: – accounting system for production costs and their classification; – consolidated cost accounting for production, production maintenance and management; -features of accounting and distribution of costs of auxiliary production; – accounting for losses and non-production costs; -accounting and evaluation of work in progress; -calculation of the cost of production; -characteristics of finished products, evaluation and synthetic accounting; – technology for the sale of finished products (works, services); – accounting of proceeds from the sale of products (works, services); – accounting of expenses for the sale of products, performance of work and provision of services; Completed: – compiled a statement of distribution of overhead costs; – compiled a statement of distribution of general business expenses; -calculated the production cost of all manufactured products and units. products. – Created cost estimates for each type of product.
Accounting for settlements and liabilities Studied: – the procedure for recording receivables and payables and forms of settlements; – the procedure for accounting for settlements with suppliers, debtors and creditors, buyers and customers, with employees for other transactions and settlements with accountable persons Performed: 71 “Settlements with accountable persons”), make a reconciliation of synthetic and analytical accounting.
Preparation and defense of a report on educational practice

M.P. Head of practice ___________________ Yu.V. Belopashentseva

CERTIFICATION SHEET

on the passage of educational practice on the professional module of the PM. 01 Documentation of business transactions and accounting of the organization’s property,

specialty 38.02.01 “Economics and accounting (by industry)”

Student (ka)____________________________ had (a) an internship in

_____________________________________________________________________________

in the amount of 36 hours, from “____” ______ 20..g. by “_____” _______________ 20 … g.

___________________________________________________________________________

Student (ka) of the 4th year in the specialty 38.02.01 “Economics and Accounting” successfully completed an educational practice in the professional module and mastered the practical experience of professional activity “Documentation of business transactions and accounting of the organization’s property.”

During her internship, she acquired the skills of receiving, checking and processing primary accounting documents, developing a working plan of accounts for an organization, keeping records of funds, processing cash and bank documents and accounting registers, creating accounting entries for accounting for the organization’s property.

During the training practice, professional competencies were mastered:

PC Activities Assessment (mastered / not mastered) Evaluation (exc., good, satisfactory)
PC1.1 Process primary accounting documents
PC1.2 Develop and coordinate with the management of the organization a working plan of accounts for the organization’s accounting
PC1.3 Maintain cash registers, draw up cash and cash documents
PC1.4 Form accounting entries for accounting of the organization’s property on the basis of the working chart of accounts of accounting

M.P. Head of practice _______________Yu.V. Belopashentseva

Characteristic

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