Doubt

Tag: Practice

  • 4 Post Practice of Accounting Major Essay

    4 Post Practice of Accounting Major Essay

    On-the-job post practice of accounting major in vocational schools is the key to personnel training. Through on-the-job internships, students can improve their skills, improve their professional quality, and strengthen their post capabilities. The on-the-job internship of accounting majors should be based on financial accounting and cost accounting. However, due to the exclusiveness of accounting posts, accounting students in vocational schools face many difficulties in their on-job internships. It is necessary to find solutions to these difficulties.

    Exploration of On-the-job Post Practice of Accounting Major in Vocational Schools

    Vocational education refers to the education that enables the educated to acquire the professional knowledge, skills, and professional ethics needed for a certain occupation or productive labor. According to the country’s definition of practice for vocational education students, practice can be divided into cognitive practice, follow-up practice, and on-the-job practice.

    Cognitive practice refers to activities such as visits before learning major professional courses, aiming to enable students to understand the future work situation, gain perceptual knowledge, enhance the connection between theory and practice, and prepare for learning professional courses. The on-the-job internship is to follow the master of the company or the specific job personnel provided by the school-enterprise cooperation.

    It adopts the method of transmission and transmission so that students can experience the operation and production process of the company. On-the-job internship, as the name suggests, is to allow students to work directly on the job. At this time, students should have the knowledge and skills related to their majors, and be able to gradually meet the requirements of corporate jobs through on-the-job internships.

    Through on-the-job internships, it is helpful for students to recognize the living environment of society in advance and cultivate their competitiveness in job hunting in the future. At the same time, through practice, the theoretical knowledge learned in the classroom can be applied to practice, which will help students improve their overall quality. This article is based on the post-practice of accounting majors in vocational schools.

    The goal of on-the-job internships for accounting majors in vocational schools

    On-the-job practice is an important part of vocational school personnel training, a part of deepening classroom teaching, and an important way for students to understand society and master relevant knowledge on the production site. It plays an important role in cultivating students’ practical ability, and innovative spirit, and establishing professionalism. effect. On-the-job practice is also an important part of practical teaching in vocational schools.

    Through on-the-job practice before graduation, students’ knowledge can be expanded, and the knowledge they have learned in school can be strengthened. Strengthening post-employment ability can lay a solid foundation for subsequent work.

    1. Through the on-the-job internship, students can keep abreast of the operation of the industry they are engaged in, expand their horizons, and simultaneously apply the various knowledge and skills they have learned in school to the on-job internship. At the same time, through on-the-job internships, students can gain practical skills in various aspects, and these skills are often not accessible to them in school.
    2. It can enable students to further consolidate and master the professional knowledge and skills they have learned, and test the learning effect of students.
    3. Cultivate and improve students’ practical ability, let students apply what they have learned, encourage students to obtain various relevant qualification certificates, and enhance graduates’ employment competitiveness.
    4. Improve students’ language and writing skills by writing internship reports and graduation theses.
    5. Since on-the-job internships are often arranged before graduation, through on-the-job internships, graduates can be psychologically prepared for employment in advance, and their excellent qualities of love and dedication can be exercised, which will help students integrate quickly after leaving the campus. society.

    Contents of on-the-job internship for accounting majors in vocational schools

    The internship positions provided by the school for students should be consistent with their majors. As accounting majors, the internship content can refer to basic accounting, cost accounting, financial management, and other courses, mainly involving the following aspects:

    1. Basic skills. In the cashier position, you can master the skills of counting money. In the accounting position, it is necessary to be able to correctly review the original vouchers, fill in the accounting vouchers based on the verified original vouchers, and at the same time successfully register the accounting books.
    2. In the face of wrong vouchers, correct correction methods can be used to correct them. In terms of voucher binding, binding specifications can be achieved, and all items can be filled in. In terms of file management, it is possible to distinguish the storage period of different files, organize and bind the files into volumes according to the requirements of the accounting agency for filing, and correctly compile the inventory of accounting files.
    3. Through the on-the-job internship, you can understand the division of accounting positions in the company, know the accounting management system structure of the internship unit, and the implementation of the internal containment system. At the same time, you can put yourself in a position to understand the basic qualities that accountants should possess.
    4. In the process of an on-the-job internship, when encountering various economic businesses, be able to choose the correct account, clarify the corresponding relationship between the accounts and the meaning of the corresponding account, prepare the correct accounting entries, and skillfully fill in and review the accounting vouchers.
    5. Understand the operation steps of UFIDA, Kingdee, and other financial accounting software, and be able to use this financial software for accounting processing.
    6. Be able to tell the basic content of account reconciliation and the method of closing accounts, and be able to establish various account book systems according to the opening rules of account books, and register various account books correctly.
    7. Preliminarily master the composition of the total profit, and be able to correctly calculate the total profit, clarify the basic composition of the material purchase cost and product manufacturing cost, correctly allocate the main expenses, and be familiar with the calculation method of the manufacturing cost.
    8. During the on-the-job internship, students should do a good job of accumulating materials, filling in the internship log every day, and submitting an independent internship report in time after the internship is over.
    9. Through on-the-job internships, students should cultivate the ability to work independently, strive to improve professional skills, perform job responsibilities conscientiously, and at the same time develop good accounting professional ethics and maintain an excellent work style of dedication and dedication.

    Difficulties Faced by vocational school post practice of accounting professional internships

    (1) The post of the on-the-job internship is not related to the major

    Compared with other majors, accounting has always been more popular, and it is a major with more enrollment every year. However, the accounting industry has its special characteristics, such as exclusivity. Some positions involve company secrets, and many positions are not suitable for interns. As a result, many companies are unwilling to accept accounting students as interns.

    For vocational school students, the situation is even more embarrassing. However, internships are necessary, so the school can only arrange for some students to do internships in positions that have nothing to do with accounting. After the entire internship period, students cannot learn professional-related business knowledge, and it is difficult to achieve the expected effect of internships.

    (2) Lack of teacher help during the on-the-job internship

    At present, many vocational schools have arranged intern teachers in the process of on-job internships, but these teachers often have normal teaching tasks in their schools, and it is difficult to spend time understanding the situation of students’ on-job internships.

    At the same time, because teachers mainly focus on theoretical teaching and lack practical experience, they often fail to give practical solutions to the problems raised by students in their work. Based on this, students, teachers, and schools lack connection during the on-the-job internship stage, which is not conducive to improving the quality of the on-job internship for students and is just a mere formality.

    (3) Employment problems faced by students after the on-the-job internship

    The on-the-job internship usually lasts for 6 months, and after the internship period is over, you need to return to school to continue your studies. Some students may have been approved by the internship unit during the internship, but they must return to school based on the school’s requirements. For an enterprise, it is impossible to wait until the students graduate before vacating their positions. Lost a great job opportunity.

    Solutions to the Difficulties Faced by Post Practice of Accounting Majors in Vocational Schools

    (1) Strengthen school-enterprise cooperation

    School-enterprise cooperation in running schools is an important direction of school education and teaching reform. The school will adhere to the road of integration of production and education and school-enterprise cooperation. Taking this opportunity for cooperation, the two sides can innovate more forms of cooperation, expand the effectiveness of cooperation, achieve a win-win situation for schools and enterprises, and better serve local economic development.

    The school can cooperate with the government and enterprises to further deepen the multi-party cooperation between the government, the school, and the enterprise by building a platform for cooperation between the government, the school, and the enterprise, realize the deep integration of production, learning, teaching, and research, and truly provide high-quality skilled talents for the leapfrog development of the industry.

    For example, we can cooperate with some government-supported enterprises and let accounting students go to relevant positions for internships. Participating in the actual account operations of enterprises will help students internalize book knowledge into their abilities. Some outstanding students You can even go to the tax bureau for an internship to learn tax registration, account book and voucher management, tax declaration, tax collection management, etc.

    (2) Strengthen the construction of the practice instructor team

    At present, most vocational school teachers are recruited from fresh graduates, which faces the problem that although the recruited teachers have high theoretical knowledge, they lack practical experience. In the accounting internship stage, teachers with rich practical experience are often required to provide guidance. Otherwise, the guidance will only stay in theory, and it will be difficult to help students grow truly.

    Based on this, schools should encourage teachers to go to enterprises to strengthen their perceptual knowledge of professional knowledge and improve their practical skills through practice in enterprises. At the same time, they can also understand the gap between the school’s talent training mode and enterprise needs, to lay a solid foundation for subsequent professional construction. , personnel training and post-practice, and other work to lay the foundation.

    Instructors for student internships must be selected from teachers with practical experience, to ensure the quality of internships. At the same time, teachers can understand the gap between students’ knowledge, skills, and professional quality and the requirements of enterprises through visiting enterprises, which can clarify the teaching goals.

    (3) Strengthen the management work during the internship stage

    Since the students are scattered into various internship units for internships, this increases the difficulty of student management. As for the school, it is necessary to clarify the safety responsibility during the internship, solve the problem of difficult management of students scattered, and the dual management of the instructor and the class teacher for the internship students.

    To solve these problems, efforts should be made in the following aspects: the school should formulate a scientific and reasonable on-the-job internship system, stipulate the daily work responsibilities and the work content of the interns in the unit, and let the interns do a good job of summarizing the on-job internship work. Negotiate with the enterprise on the content and requirements of the assessment, and stipulate the job responsibilities, guidance content, and requirements of the internship instructor.

    Move classrooms into enterprises and strengthen school-enterprise cooperation. Accounting positions have high requirements for professional knowledge, and the students who take the post as interns are facing the real economic business of the enterprise for the first time, so they will encounter various problems during the internship. However, the corporate accountants themselves are burdened with heavy work, and it is difficult to spare extra time to guide the students who are on on-the-job internships.

    It is difficult for students to solve problems encountered during the internship process, which is not conducive to the growth of students, and the on-the-job internship loses its meaning. Therefore, the school can arrange for teachers who have experience in enterprises to give intensive lectures to the intern students in enterprises, and students can ask the instructors about various professional problems encountered in the work. Internships get twice the result with half the effort.

    Exploration of On-the-job Post Practice of Accounting Major in Vocational Schools Image
    Exploration of On-the-job Post Practice of Accounting Major in Vocational Schools; Photo by Pavel Danilyuk.
  • 3 Simulated Practice in Accounting: How to Know

    3 Simulated Practice in Accounting: How to Know

    Accounting professional simulated practice is one of the key channels to enhance the accounting application aptitude and comprehensive practice aptitude of higher vocational students which is widely acknowledged by all walks of life.

    How to 3 Implement Simulated Practice in Accounting

    Accounting is a management subject that requires high application aptitude and practical aptitude of the students. It needs to focus on the cultivation of high-quality compound aptitude.

    Faced with the complex and ever-evolving economic development scenario, higher vocational colleges need to rethink their teaching ideas, offer students professional simulated internship positions, and further improve the practical aptitude and professionalism of the students.

    However, in the context of the new era students majoring in Accounting in higher vocational colleges usually pay little attention to the professional simulation practice, practice courses are dull and practice training is inadequate.

    Higher vocational colleges need to strengthen effective research on the accounting majors, innovate specific content of the simulated internship positions and improve the quality of students’ internships.

    Under the background of the new era, higher vocational education is an important part of the modern education system, and its purpose is to focus on cultivating a group of technical and application-oriented craftsmen. For accounting majors in higher vocational colleges, it is necessary to cultivate a group of production-oriented and service-oriented talents through practical activities and technical means based on cultural theory courses.

    Facing the era of big data, higher vocational colleges are also facing new challenges and opportunities, so it is imperative to strengthen students’ production practices and social practices. Higher vocational colleges should reasonably carry out simulated practice activities, strengthen school-enterprise cooperation, help students apply theory to reality through practical exercises, and improve accounting application ability in practical jobs.

    The important role of accounting simulation practice

    In the new era, various employment pressures in different industries are high, and the economic development situation is becoming increasingly severe. Higher vocational colleges must carry out simulation training for accounting majors.

    (1) Guarantee the overall teaching effectiveness of accounting majors

    In the process of practical teaching in higher vocational colleges, through several years of basic theoretical study, students have a relatively solid grasp of theoretical knowledge. However, if there is a lack of practical opportunities, it will seriously affect the performance of students in future jobs.

    For this reason, carrying out accounting simulation training can create a better practical atmosphere, create good opportunities for students to enhance the application of theory, help students transform abstract theories into practical training, and further help students acquire the overall knowledge of accounting work. process.

    At the same time, practical training can also help vocational colleges to cultivate more outstanding talents. Professional simulated practical training, can promote the effective integration of theory and practice, further consolidate students’ mastery of accounting theoretical knowledge, and ensure the actual teaching effect of accounting majors.

    (2) It is conducive to enhancing the student’s sense of achievement in learning

    With the help of simulated internships for accounting majors, students can change their passive learning methods in the process of practice and give full play to their subjective initiative to understand the specific requirements of internship positions.

    Students can complete the filling of original vouchers to accounting vouchers, register some internal account books, accurately fill in lists, analyze reports, etc., strengthen the practical training of the entire process of accounting work, and help students gain a sense of accomplishment in their studies.

    At the same time, simulated practice can mobilize students’ enthusiasm for accounting learning, make students more enthusiastic about accounting jobs, and can also stimulate students’ learning motivation in the process of completing tasks.

    (3) It is conducive to the cultivation of accounting application-oriented professionals

    With the continuous transformation and upgrading of the economy and society, the competition in the market economy is intensifying day by day, and the overall environment of the accounting industry is constantly changing, so the practical requirements for accountants are relatively high.

    After entering the working position, higher vocational students should not only master the various abilities of accounting, bookkeeping, accounting, and accounting statements but also can analyze the long-term development of accounting and the ability to judge economic trends.

    Therefore, through professional accounting simulation training, it is beneficial to cultivate students’ professional ethics, enhance professional operation ability, enable students to better deal with specific problems in practical positions, and improve students’ accounting analysis ability and information judgment ability.

    Problems Existing in the Simulation Practice of Accounting Majors in Higher Vocational Colleges

    As we all know, accounting itself has certain practical value and technical value. If you want to scientifically master the basic theory of accounting and make some achievements in future practical work, you should carry out practical exercises in advance. However, under the current accounting teaching environment, limited by various factors, there are many difficulties in the process of carrying out internships in accounting positions outside the school, and at the same time, the expected internship effect cannot be achieved. The specific problems are as follows:

    (1) There are certain problems at the policy and local government levels

    The lack of laws on education construction in higher vocational colleges hinders school-enterprise cooperation. At this stage, some supportive policies issued by our country to higher vocational colleges are mostly expressed in the basic form of opinions and norms, and most of the proposals put forward are initiative-type proposals, not strictly complied with laws and regulations.

    Therefore, for some higher vocational colleges to carry out educational and teaching activities, although the authority is strong, the legal system is not effective, which affects the smooth development of some simulation practices. Considering that the relevant laws in my country’s school-enterprise cooperation are still in a blank state, it is impossible to use specific laws as a basis in the simulation practice process.

    At the same time, due to the imperfect local regulations and supervision mechanism of simulated practice, the operability of simulated practice in some higher vocational colleges is relatively low. At the legal level of internships, there is a lack of certain illegal cost regulations and strong legal constraints, which has led to some companies often operating in violation of regulations and violating internship agreements.

    (2) There are problems in accounting teaching in higher vocational colleges, which affect the cultivation of students’ professional quality

    First, there are limitations in the training of accounting majors, which are decoupled from actual job requirements. At present, the training of accounting professionals in higher vocational colleges should take employment as the guideline. However, in the training process of accounting talents in some higher vocational colleges, there is often a mismatch between basic courses and internship positions, ignoring the problems of career orientation and the characteristics of the accounting industry.

    To a certain extent, it affects the role and effect of accounting simulation practice. In the accounting teaching of some higher vocational colleges, the theoretical courses of subject knowledge are used as the basic course system, paying too much attention to theoretical teaching and ignoring reality. Therefore, although the trained accounting students have solid theoretical grades, it is difficult to achieve good grades in the simulated practice. Second, the guiding role of intern teachers in higher vocational colleges is limited.

    The practical instructors provided by some higher vocational colleges lack the guidance of students’ practical ability, management of life, and guidance of students’ thinking. Due to the lack of practical ability of some accounting teachers themselves, and the low proportion of internship instructors from enterprises, they cannot meet the specific needs of simulated internship students. The number of teachers in some higher vocational colleges is limited. Considering the cost of practice, the instructors in the simulated practice are mostly full-time teachers or counselors.

    Some external internship instructors teach a large number of students and have heavy classroom tasks. Therefore, there are certain limitations in working hours, resulting in low enthusiasm for teaching. They can only use remote guidance and online guidance, etc. Students play a real guiding role.

    (3) The setting of accounting training projects is unreasonable and cannot broaden students’ accounting horizons

    First, the content of accounting training is relatively single, and the content carried out within the competence of higher vocational colleges usually only includes the economic business of some enterprises, ignoring the economic exchanges with other enterprises and other fields. For example, the real estate development, administrative and institutional business, financial insurance business, catering, hotel, and tourism businesses involved in the accounting industry.

    At the same time, the accounting professional courses carried out by higher vocational colleges often lack management accounting, financial knowledge, banking knowledge, auditing knowledge, financial management, taxation training courses, etc., which is not conducive to the cultivation of students’ practical application ability and practical knowledge expansion, resulting in The limited performance ability of students in the simulation practice process hinders the extension of students’ professional quality.

    Second, the simulated internship project for accounting majors is cumbersome and the time arrangement is unreasonable. In some simulated internships for accounting majors, the individual students complete the one-month business volume of a manufacturing company and need to complete important tasks in multiple positions in the company, including warehouse management positions, sales positions, accounting positions, and cashier positions. The student internship time is generally one month. This kind of practice mode makes students feel at a loss, and lack thinking, and the effect of practice is not satisfactory.

    Third, the simulation practice of accounting majors focuses on accounting training, ignoring accounting supervision and auditing. At this stage, the accounting simulation practice carried out by higher vocational colleges mainly revolves around students being able to complete the entire accounting business operation process, including recording vouchers-making account books-applying statements.

    First of all, prepare the accounting vouchers according to the original accounting vouchers of the enterprise, then register the account books according to the specific content of the accounting vouchers, and finally prepare the corresponding accounting statements. After the students get the internship task, they use the various materials in the internship as a guide to preparing accounting vouchers according to the requirements of the internship, ignoring the key process of auditing and supervising the accounting business.

    The reason is that some higher vocational colleges lacked consideration in the process of preparing internship materials, and did not give some illegal and unfounded original certificates to students for operation, which led students to downplay the importance of review work. As everyone knows, this kind of simulated internship did not play a real role.

    Effective strategies in the simulated practice teaching of accounting majors in higher vocational colleges

    (1) Improve the basic teaching materials for simulation training of accounting majors

    With the continuous reform of the economic system, major enterprises continue to diversify and conglomerate in the process of development. If only enterprises are used as the object of accounting simulation training, they will not be able to fully meet the future development needs of accounting students.

    Therefore, higher vocational colleges should hire a team of experienced practical application teachers, vigorously conduct research, comprehensively collect relevant information on the accounting profession and the economic development of enterprises, and understand the current job market for different talents and the positions of accounting talents in different companies. demand.

    At the same time, colleges and universities should hire experienced accounting practitioners and write simulation training materials. In addition to a basic accounting business, it should also include accounting in real estate, logistics, commerce, catering services, transportation and tourism, and other industries. Practical learning ensures that students can get in touch with accounting businesses in other industries and fields to the greatest extent.

    Through practical training, it helps students systematically strengthen their accounting practice and meet employment needs at different levels in various fields. With the improvement of accounting standards and financial laws, the latest financial and accounting laws should also be followed in the process of compiling accounting simulation training materials.

    (2) Divide the levels of accounting simulation training content

    The socialist market economic system determines the requirements of enterprises and institutions for accounting talents. If you only master financial knowledge, you will not be able to handle other accounting-related business within the unit. Therefore, to meet the specific needs of various units for accounting talents, in the implementation of accounting simulation training, we should base ourselves on the training content, establish long-term accounting training goals, update accounting concepts, and design new ideas for accounting development.

    Accounting simulation should not only guide students to master basic accounting skills, but also add other businesses of the unit to cultivate students’ ability to use funds, operate funds, and make money. Vocational colleges can design some financial training, such as how to control corporate funds, how to use limited funds to purchase more materials, and how to handle travel reimbursement and other businesses.

    To strengthen students’ review of the authenticity and legitimacy of original vouchers, higher vocational colleges can design some simulation training courses in accounting analysis, accounting inspection, and accounting to improve students’ professional skills and comprehensive quality.

    (3) Improve the integration of manual simulation training and computerized training

    To effectively improve the decoupling of manual simulation training and accounting computerized training in higher vocational colleges at the present stage, and enhance students’ understanding of manual accounting positions and computerized positions, teachers should promote manual simulation and computerized accounting positions during accounting simulation training. The fusion of accounting computerized simulation.

    In the process of practical teaching, the traditional manual simulation training in the past, including filling in accounting vouchers, registering account books, and other operations, can be transferred to accounting computerization to enter data, strengthen the processing of accounting accounts, prepare accounting statements, and rationally analyze Training in accounting procedures, etc. Teachers should strengthen guidance to ensure that students can share resources between manual simulation and computerized simulation training to ensure the complementarity of materials.

    In addition, in the process of integrating manual simulation training and computerized simulation training, students can also analyze different simulation processes, improve students practical training ability, and ensure that work efficiency can be improved in future positions. After many operations, students can not only be proficient in manual business but also be able to flexibly use the computerized accounting software system to become comprehensive practical training talents.

    To ensure the effect of accounting simulation training, higher vocational colleges should create a multi-functional accounting simulation training room so that students can get practical training in a simulated financial work environment.

    First of all, when creating a simulation laboratory, institutions such as financial and accounting offices and banks should be built, and the laboratory is divided into various departments and business processing centers according to different accounting functions, including credit purchase business, simulation training between enterprises and banks, etc., to create a good simulated working environment for students, and help them experience the specific business process in future jobs in advance.

    Secondly, increase the functions of each training position. During the construction of the accounting simulation training room, various assessment methods should also be set up to enhance the awareness of accounting professional ethics, clarify the specific responsibilities of different positions and the operating procedures of each position, etc., to help students truly understand the accounting simulation training In the actual operation situation, strengthen the exercise.

    Conclusion

    Talent is the intellectual underpinning for the progress of times. Accounting talent cultivation in HVCCs is more concerned with the future economic growth of society. HVCCs should provide a first-class learning environment for the students and nurture professional technical talent. Simulation practice for accounting majors is an essential practical teaching activity. It broadens the scope of accounting students, understand the particular requirements of real positions, and improves their practical application skills. Simulated practice can also improve school and enterprise cooperation and help in developing later teaching.

    HVCCs should be aware of the various challenges in simulated practice for accounting majors at the present stage, create and improve legislation related to HVCCs, fully focus on the role of local government, innovate the training mode of HVCCs for higher vocational accounting talent, and further develop the accounting profession in the long term.

    How to 3 Implement Simulated Practice in Accounting Image
    How to 3 Implement Simulated Practice in Accounting; Photo by Towfiqu Barbhuiya.