Graduation thesis (design)

-Real estate accounting practice report.

Real estate accounting practice report

department of accounting

Level II, Professional, Level 08 Audit

Student name

teacher

Number of words in the paper (not less than 3000 words)

Completion date: 20 1 1 June 1.

Abstract: The connotation of real estate brand determines the nature and content of real estate products. Different real estate brands can make people realize the most basic characteristics of their real estate products, such as quality, characteristics and design, which are different from other real estate brands. A real estate product without a brand, once planted with a real estate brand in a planned way, will completely change the original real estate product. Therefore, intangible real estate brand is the life and soul of real estate products, which determines the character, personality, temperament and demeanor of products.

Keywords: real estate accounting practice

catalogue

I. The purpose of the internship ..............................................

Second, the internship unit ................................................

Three. Practice process ............................................

Four. Thoughts on internship.

Real estate accounting practice report

Internship is an experience that every college graduate must have, which allows us to understand the society and consolidate our knowledge in practice. Internship is also a test of every college graduate's professional knowledge. It makes us learn a lot of knowledge that we can't learn in class, which not only broadens our horizons, but also increases our knowledge, which lays a solid foundation for us to further move towards society in the future and is also the first step for us to work. Society and campus are two different worlds. Maybe we can't adapt to this competitive society completely and immediately. But we should learn to adapt to this society step by step. I think my three months is a club that is about to start.

College students who can live are the first step towards society.

First, the purpose of internship

Accounting is an accounting method to measure, record, calculate, analyze, check, predict, participate in decision-making and supervise the economic business of accounting units for the purpose of improving economic benefits, and it is also an important part of economic management activities. As a highly applied discipline and an important economic management work, accounting is an important means to strengthen economic management and improve economic benefits. Economic management is inseparable from accounting. The more the economy develops, the more important the accounting work is.

Internship is a necessary experience for every student. It enables us to understand the society in practice, learn a lot of knowledge that we can't learn in class, broaden our horizons, increase our knowledge, and lay a solid foundation for us to further move towards society in the future. Accounting refers to the calculation, recording and collection of relevant data of specific things, which are transformed into financial information useful for users' decision-making through processing. As an applied discipline and an important economic management work, accounting is an important means to strengthen economic management and improve economic efficiency. Economic management is inseparable from accounting. The more the economy develops, the more important the accounting work is. Accounting plays an important role in the improvement of economy in enterprise management, and its development motivation comes from two aspects: first, the change of social and economic environment; The second is the change of information demand of accounting information users. The former is a more fundamental driving force, which determines the demand for the quantity and quality of accounting information. Since the middle of this century, the information technology revolution represented by computer technology has had a far-reaching impact on the development of human society, and the information age has become an appropriate portrayal of our times. In this era of advancing with the times, both the socio-economic environment and the information needs of information users are undergoing profound changes. This month's internship experience has given me a deeper understanding of the scope and specific workflow of accounting, and also enhanced my ability to adapt to society.

Second, the internship unit

Inner Mongolia Xingtai Real Estate Development Co., Ltd. (hereinafter referred to as Xingtai Real Estate) belongs to Inner Mongolia Xingtai Real Estate Group, which is a national first-class real estate development enterprise committed to the large-scale development of urban commercial housing, cross-regional professional operation and rapid growth. Founded in 2000, the company has a registered capital of 300 million yuan and total assets of 2.43 billion yuan. The company has three branches in Ordos, Hohhot and Wuhai. Since its establishment, the company has actively absorbed advanced business ideas at home and abroad, pioneered and innovated, and quickly adapted to market changes by virtue of its unique market positioning, good quality concept and customer awareness. Through unremitting efforts and strict demands on ourselves, the company has won many honors such as "AA+ Credit Grade Enterprise in 2007", "Ordos Real Estate Credit Enterprise", "Top Ten Brands of Ordos Real Estate Credit Enterprise", "China Bohai Honest Real Estate Enterprise in 2007", "First Class Real Estate Development Enterprise" and "Inner Mongolia Real Estate Credit Enterprise".

Xingtai Range Rover Garden, developed and built by Xingtai Real Estate Development Co., Ltd., won the Best Property Award in Inner Mongolia in 2008. In March 2009, the "fairview park" project developed and constructed by the company won the 2007-2008 "Guangsha Award (Residential) in Inner Mongolia Autonomous Region" and "National Excellent Residential Demonstration Community"; "Green Orange Tribe" and "Xingtai Du Yu" were respectively rated as "Top Ten Star Buildings in Hohhot"; "Donghewan" won the "Top Ten Planning and Design Awards of Hohhot".

Excellent operational efficiency supports the sustained and rapid growth of the company's operating performance. In 2009, Xingtai Real Estate Development Co., Ltd. completed projects with a total construction area of 548,000 square meters, including Xingtai fairview park, Xingtai Xingyuan, Xingtai Lily Garden, Xingtai Green Orange Tribe, Xingtai Range Rover Garden Phase I and Phase II and Xingtai Jinxiu Villa Phase I. In 20 10, the construction area of the project under construction and proposed by Xingtai real estate company is about 806,000 square meters, including the third phase of Xingtai Range Rover Park.

Xingtai fairview park is located in Dongsheng District, east of Yihua Road, north of Otok West Street, and in Dongsheng Grain Depot, the West Garden of the Armed Forces Department. The residential area covers a total area of 68,000 square meters, with a total construction area of 96,000 square meters and a greening rate of 34%. It is the most upscale residence in Ordos City developed by Xingtai Real Estate in 2000. Fairview park consists of senior apartments, senior independent villas and townhouses. According to the different needs of the owners, there are five forms, such as large, medium, small, jumping floor, duplex, staggered floor and villa, with the area ranging from 120 square meters to 450 square meters and as many as 20 types of apartments.

Xingtai Xingyuan is located on the west side of Yijinhuoluo Banner Local Taxation Bureau in Erdos City, Inner Mongolia, at the intersection of Xinhan Road and Darhut Street in Azhen New District, adjacent to the Banner Government and the government leisure square, facing the largest ecological park in Yiqi. The total construction area of the community is 74,000 square meters, and the greening rate reaches 35%. 274 sets of different types of high-grade residential buildings, flat high-rise residential buildings, exquisite double-hall full-bright design with large width and small depth, ranging in area from 1 10 square meters to 290 square meters. The combination of business and residence has greatly enriched the amateur life of the owners. Complete supporting facilities, 295 underground parking spaces; Professional property management, public safety and closed-circuit monitoring system; 65,438+00,000 square meters of amorous feelings commercial street integrating shopping, leisure and entertainment, allowing you to enjoy exquisite and fashionable life.

Xingtai Lily Garden is located at No.33 East Ordos Street, Dongsheng District, Ordos City. Xingtai Lily Garden is a mid-range residential community, with an area of 5 1.333 square meters and a total construction area of 709 1.3 square meters. Among them, there are 544 houses, 78 small apartments and 68 garages.

Xingtai Green Orange Tribe is located in Genghis Khan Street, west of Xing 'an North Road and east of Zhelimu Road, Xincheng District, Hohhot, Inner Mongolia. The overall planning of Xingtai Green Orange Tribe is 6 residential buildings 18 floor, 1 public building 2 1 floor, with a total area of nearly 40,000 square meters, a total construction area of about120,000 square meters, a greening rate of 35% and a plot ratio of 2.0 1. Among them, the residence is mainly small-sized products, with an area of 6 1- 148 square meters and a main area of 80-95 square meters, with two bedrooms and two to three households on one staircase. Huxing design is transparent from north to south, kitchen and bathroom are transparent, and the depth is only 1 1 m, which fully meets the needs of residents for sunshine and air.

Xingtai Du Yu is located in the former site of Inner Mongolia Party School in Wulanchabu West Street, Hohhot, the capital of Inner Mongolia Autonomous Region. Surrounding facilities are readily available, and medical institutions include Inner Mongolia Hospital and Railway Central Hospital. Educational institutions include Sukujie Primary School, Manchu Primary School, Hohhot Experimental Middle School, Hohhot No.2 Middle School, Inner Mongolia Normal University and Inner Mongolia University. Star hotels include Inner Mongolia Hotel, Xincheng Hotel and Jinjiang International Hotel. The business is developed, with Gulou business circle in the east and Zhongshan Road business circle in the west.

The residential area is mainly composed of three rooms and four rooms with super-large space, and it advocates fine decoration of housing. Phase I ***8 buildings, including 3 29/3 1 floor human residences, 3 14/ 15 floor city residences and 2 6-floor hotel-style hardcover apartments. Another 50,000-square-meter business district, the city that never sleeps and the aerobic club, will create a new business district with 24-hour one-stop service for catering, entertainment, shopping and leisure in the capital.

Xingtai Range Rover Garden is divided into three phases. The project is located at the intersection of Xijing No.8 Road and Xiwei No.6 Road in Kangbashi New District, Ordos City. It is adjacent to Ordos Municipal Government in the west, bustling business district and cultural and educational district in the east, surrounded by three parks: municipal park, Youth Mountain park and cultural square park, and adjacent to Genghis Khan Square, cultural square and ecological square. North-south layout, transparent apartment planning, 1 10 square meters of exquisite two-bedroom and 180 square meters of comfortable three-bedroom fully meet the different needs of customers. Moreover, the software and hardware facilities are complete, the greening rate is 35%, the property management is professional, the broadband communication system is perfect, and the leisure and entertainment places are high-grade. Its humanized design concept and comfortable and open living environment ensure the quality of life of the elite.

Xingtai Jinxiu Mountain Villa is divided into three phases. The project is located in Kangbashi New District, Ordos City, with a total construction area of more than 200,000 square meters. Built on the mountain, the natural height difference is about 2 1 m, close to Dongsheng Mountain Park and Youth Mountain Park. The main products are single-family, double-family, townhouse and other low-density luxury houses. The indoor garden landscape is specially designed by Yi Dao Company.

The geographical location of the community is superior, and there are well-known education schools such as Ordos No.1 Middle School and the primary school affiliated to Beijing Normal University. There are also primary schools and kindergartens planned in the community, and perfect educational facilities allow children to win at the starting line. In addition, there are gyms, swimming pools, restaurants, cafes and other high-end clubs. Details show extraordinary quality.

Xingtai Donghewan is located in the north of beijing-baotou railway, the west of Donghe and the east of East Second Ring Road in the new urban area of Hohhot, and is divided into two areas: north and south. The current development project is the South District. The Southern District Project covers an area of 14.27 hectares, with a planned total construction area of about 247,000 square meters. It is a large-scale multi-functional ecological landscape compound community.

Xingtai Donghewan has a 2 1 storey high-rise building as the background, and also has the main entrance and exit facing the Second Ring Road. Its reasonable road parking system and pedestrian system not only meet people's parking requirements, but also do not affect the activities of residents in the community. There are large supermarkets around the community, and the community is equipped with perfect public facilities. There are kindergartens, business districts, property management centers, gyms and so on. Within its service radius, it can meet the various living needs of residents.

Xingtai Riverside Area is located in the planned city center of Wuhai Riverside New District, east of Riverside Avenue, south of Hongda West Street, west of Harmony Road and north of Shenhua West Street, with a total land area of 18.4 hectares, of which 9.67 hectares can be built. Is a high-quality, low-density, well-equipped garden house residential area. For the new buildings in Xingtai that have been opened and will be opened soon, we promise to use the brand to knock on the door of the market and win the good reputation of consumers.

Real estate brand is the sum of consumers' feelings about real estate products. Essentially, it is an abstract and intangible concept, which exists in the minds of consumers. And real estate products are real things, including architecture, environment, municipal, supporting and other elements, which are concrete and visible. In a sense, real estate brands are higher than real estate products. The connotation of real estate brand determines the nature and content of real estate products. Different real estate brands can make people realize the most basic characteristics of their real estate products, such as quality, characteristics and design, which are different from other real estate brands. A real estate product without a brand, once planted with a real estate brand in a planned way, will completely change the original real estate product. Therefore, intangible real estate brand is the life and soul of real estate products, which determines the character, personality, temperament and demeanor of products.

At present, the company's business development has expanded from Ordos to the whole Inner Mongolia Autonomous Region. The company takes improving and improving the living environment of residents as its own responsibility, takes improving the comprehensive competitiveness of the real estate industry as its core, and realizes the goal of making the company one of the most famous and reputable enterprises in the real estate industry in China through professional operation and personalized service. In the next two years, on the basis of consolidating the markets in Ordos, Hohhot and Wuhai, the company will intensify the development of new markets, strengthen the marketing model from the aspects of market positioning, market segmentation, sales channels and follow-up services, and establish a perfect marketing system for different regions and different consumer groups; Adapt to the development trend of modern marketing and explore to provide customers with all-round and multi-channel marketing services.

In the next two years, the company will focus on environmental protection and low carbon, optimize resource allocation, focus on the overall goal of "improving product performance and expanding product application functions", take market demand as the guide, rely on the company's rigorous construction advantages, increase research and development design efforts through cooperation with internationally renowned design companies, and introduce outstanding talents to track the latest design trends at home and abroad and the latest scientific and technological achievements in real estate development. Combining the cultural and environmental characteristics of different regions, we constantly update the design concept, adopt new technologies, new materials and new processes in time, improve the design grade of the project and the functions of supporting facilities, strengthen the company's independent innovation ability, combine the comfort of developing products with reducing the cost of living, realize the natural external affinity, internal comfort and complete functions of the product project, and transform the company's technological advantages into industrial advantages.

The fiercer the market competition, the more important and critical the brand is. Real estate developers must seriously consider how to create brands and establish their dominant position in the property market through brand promotion. We believe that the 20 10 new development in Xingtai will become an important promoter to further shape the brand image of Xingtai real estate. Through these high-quality products, the company will provide better and more comprehensive services for every customer who has trusted and accepted us for a long time, aiming at creating a "natural garden and healthy home" for consumers who advocate a new life and need to improve their living environment and living conditions and improve their quality of life.

Facing new opportunities and challenges, Xingtai Real Estate will continue to adhere to the enterprise spirit of "self-improvement, honesty, efficiency and innovation", actively explore new ideas for real estate development and broaden its business scope. With the goal of providing high-quality housing, adhere to the concept of "people-oriented" and fully implement the strategic concept of "creating new fashion of housing consumption, creating new feelings of housing life and realizing cross-regional development". At the same time, we will continue to serve warmly, repay the society and make new contributions to social and economic construction.

Third, the internship process.

It's only been three months since the holiday, and I've learned a lot from textbooks. I learned the use of financial software and accounting process, and I learned the formal and standardized accounting process. At first, the unit wouldn't let me do anything to see if I had the patience to devote myself wholeheartedly to this industry. Then there is a lot of work, both quantity and difficulty, but the requirements are not high. This is to test my ability and let me find my place. In the unit, the treatment is completely distributed according to ability, not academic qualifications. The rule of society is that people who can't work are all rubbish, even if you are a college student, with high academic qualifications, high quality, good conversation, high temperament, gentle affectation and so on. There are mountains outside the mountains, and there are people outside the people. It is necessary to learn from others with an open mind.

As we have studied accounting for such a long time, we can basically get familiar with accounting. Basically mastered the basic professional knowledge, basic theory, basic methods and structural system of accounting. Through practice, it seems that these are just on paper. If we put these theoretical things into practical application, then we will be at a loss and don't know how to start. The following are the characteristics and accumulation of accounting that I have learned from this accounting practice that I can't learn from books, as well as many other reasons. I always thought that my knowledge of accounting theory was solid, just like all my work, it was right to master the rules and abide by them. Then, it should be no problem to be an excellent accountant. Now it is discovered that accounting is actually more about its practical operation and practicality. Without operation and practice, everything else is zero! Accounting is learning to keep accounts in practice. In practice, I also found that accounting has strong connectivity, logic and standardization. First, each transaction should be registered as a possible related account according to its original voucher, such as bookkeeping voucher, subsidiary ledger, journal, three-column account, multi-column account, general ledger and so on. Secondly, every accounting transaction is well-founded and registered one by one in chronological order, which is very logical. Third, in the practice of accounting, it is not allowed to add or modify the accounts that are omitted or wrongly recorded, and it is not allowed to resort to deceit. Each procedure and step can be based on the accounting system. It embodies the standardization of accounting. In the process of posting, first of all, according to the occurrence of business, the original voucher should be obtained and registered as an accounting voucher. Then, according to the accounting voucher, register its subsidiary ledger. At the end of the period, fill in the account summary table and trial balance table, and finally register them in the general ledger. After carrying forward its cost, according to the general ledger, fill in the annual statements such as balance sheet, income statement and income statement. This is the general sequence and basic flow of accounting operation. During my internship, I was bored with boring accounts and figures all day, so that there were many mistakes in the accounts. The more mistakes you make, the more annoying you are. This will only make things worse. Accounting is a dull job. However, I gradually feel that as long as I do it with my heart, I will break even. The more you do it, the more fun you feel, and the harder you do it. Liang Qichao, a representative of the reformists in the Qing Dynasty, said: All occupations are interesting. As long as you are willing to continue, interest will naturally arise. Therefore, do not do accounts: sloppy, sloppy, impetuous. Everything is the same, you need perseverance, care and perseverance, then you will reach the other side of success!

In addition to doing a good job as an accountant, I will learn from the cashier when I have time. When people mention the cashier, they think it's a bank. In fact, running a bank is only one of the important tasks of a cashier. I learned from chatting with the cashier that it is not easy to run a bank. In addition to being familiar with how to deal with banks in every business, I also have the spirit of suffering. Think about cold winter or hot summer, who doesn't want to stay comfortably in the office, but it's not easy for the cashier to go to the bank every one or two days. It's a long way to go, and it's enough to toss and turn. In addition to managing the bank teller, he is also responsible for the daily cash warehouse, daily cash storage and expenditure, as well as issuing checks and operating the tax control machine. Speaking of tax control machine or the achievement of promoting accounting computerization in recent years, it should be computerized. The tax control machine just prints out the invoice, and the amount and tax amount are divided into two columns, which should be sorted together in the original voucher. In fact, its operation is not difficult, as long as you know a little about the operation of OFFICE software and Microsoft Office software, it is easy to master. However, it is not so simple to fully grasp the principle. So I chatted with the cashier in my spare time about the use of the tax control machine and learned the basic operation, so I wouldn't be at a loss when I went to work in the future.

Because I didn't mention this new machine in the textbook I learned at school, it seems that internship is really important! My humble study was recognized by the company, because I wanted to go back to school early and had to end my internship. My internship for nearly a month is over here.

Fourth, the thoughts and feelings of the internship.

I used to think that my knowledge of accounting theory was solid and strong. Like all jobs, I have mastered the law and it is right to follow the rules. Then, it should be no problem to be an excellent accountant. Now it is discovered that accounting is actually more about its practical operation and practicality. Without operation and practice, everything else is zero! Accounting is doing accounts.

Secondly, the connectivity, logic and standardization of accounting. Every transaction must be registered in the accounts that may be related according to its original vouchers, such as bookkeeping vouchers, subsidiary ledgers, diaries, three-column ledgers, multi-column ledgers, general ledger, etc. This is one of them. Every accounting transaction is well-founded, and it is logical to register one by one in chronological order. This is the second. In accounting practice, it is not allowed to add or modify missing or wrong accounts, nor is it allowed to practice fraud. Each procedure and step can be based on the accounting system. It embodies the standardization of accounting, which is the third.

Posting method: firstly, according to the occurrence of business, obtain the original voucher and register it as an accounting voucher. Then, according to the accounting voucher, register its subsidiary ledger. At the end of the period, fill in the summary of subjects and the trial balance.

Finally registered in the general ledger. After carrying forward its cost, according to the general ledger, fill in the annual statements such as balance sheet, income statement and income statement. This is the general sequence and basic flow of accounting operation.

Internship is really an experience, and only by personal experience can you know the taste. What you learn in textbooks is the most basic knowledge. No matter how the actual situation changes, as long as you master the most basic knowledge, you can respond to changes with constancy. Nowadays, many students feel that what they learn in class is useless, and they are very depressed when they practice, but I think how can they cope with this rapidly changing society without book knowledge? After this internship, although the time is short. But what I learned was something I couldn't learn in college.

Just like how to get along with colleagues, I believe that interpersonal relationship is a big problem for many college students who have just stepped out of society, so I deliberately observed how my predecessors got along with colleagues and superiors during my internship. I tried to ask for advice with an open mind and was not ashamed to ask questions. Improving interpersonal relationships is not limited to this department, but also to build good relationships with colleagues in other departments, such as the marketing department, so that the work efficiency will be higher, and what people call "harmonious wealth generation" is not unreasonable in our daily work. And chatting with seniors at work can not only relax your nerves, but also learn a lot of things outside of work. Although we may not encounter many situations, it is also the purpose of this internship to get to know them.

Accounting is a dull job. During my internship, I was bored with boring accounts and figures all day, so that there were many mistakes in the accounts. The more mistakes you make, the more annoying you are. This will only make things worse. On the contrary, as long as you do it with your heart, you will make ends meet. The more you do it, the more fun you feel, and the harder you do it. Liang Qichao said: Any occupation is interesting. As long as you are willing to continue, interest will naturally arise. Therefore, do not do accounts: sloppy, sloppy, impetuous. Everything is the same, you need perseverance, care and perseverance, then you will reach the other side of success!

References: (more than three references)