Sample report on pre-diploma audit practice. Report on pre-graduation practice - how to write correctly

Everyone knows that students encounter practice many times throughout their studies. Typically, internships are completed several times in the summer and once before the final qualifying work. After each pass, most universities require you to prepare a practice report. Such work may differ depending on what kind of internship you completed - pre-graduation, industrial, or summer orientation

Any type of practice has its differences and some nuances that are worth paying attention to. For example, educational or introductory practice must be completed before the last year and at least twice during the entire period of study. Typically, during an educational internship, a student is not involved in participating in the work of the enterprise, but is more involved in observation and note-taking.

Industrial practice, or technological practice in other words, is more complicated. Here the student is already required to participate in the activities of the enterprise, albeit minimally. Of course, no one will burden the trainee with responsible work. Usually they give a job that does not imply much responsibility and, of course, someone will definitely look after the student.

Pre-graduation practice is probably the most serious type of practice. Everything here is already adult-like. Completing a pre-diploma internship implies that the student is already ready to professionally perform the assigned duties. And at least there is still the opportunity to find a job, if, of course, the student is happy at the place of internship. In addition, all the information material that will be collected and expressed in the pre-graduation report will be used when writing the final work

Despite the apparent differences, in general the goals pursued by the practice are all approximately equal:

• Assessment of knowledge gained as a result of internship;
• Learn to apply the received theory;
• Application of practical knowledge in real work;
• Understanding what you will encounter in practice in real conditions;
• Analysis of the organization's activities during activities in practice.

The end result should definitely be a written report on the practice. Those. the result of the internship is always expressed in a text document that reflects the knowledge acquired by the student and, in fact, what exactly the student learned as a result of the internship at the enterprise. To what extent the student’s studies contributed to professional growth and whether he can independently work for enterprises in a given specialization.

The most common option for practice is to immerse the student in real conditions that are familiar to people who have already completed their studies, but are unusual for a typical student who has never worked. Well, accordingly, to write “beautiful” i.e. a clear report will have to fully understand all the features of the enterprise’s activities, on what regulatory framework the features of the organizational structure and document flow are based.

You will have to describe what exactly the student did during the internship, and even if, as usual, he was not allowed anywhere, you will have to look at what he could hypothetically do there and describe it all correctly.

How to start writing a report on internship (industrial, pre-graduation)

Writing a practice report is not at all difficult, the main thing is to know where to start. And the beginning is very simple - you need to take a practice assignment from an educational institution, receive methodological instructions and, preferably, take a peek, if of course there is an opportunity to see how reports were written at your university before you.

Manuals usually live in departments or with fellow students who have already become confused. This super-important reading will contain all the requirements for what to write and how to format it.

The basis for preparing a practice report will be the plan (content). The plan will display all the questions and tasks that must be addressed by the student. The plan usually includes 3 to 5 basis points.

A good, high-quality report, which teachers usually like, includes not only bare water, but also analytics, some virtual recommendations regarding business processes in the enterprise. You can, of course, not attend and just make up everything; it’s unlikely that anyone will check your visit to the practice. But if everything is done correctly, then at a minimum you need to visit the place of pre-graduation or industrial practice and see what is there and how.

Let's consider the case when you are doing the practice for real, i.e. We decided to take this seriously and thought - let it come in handy. First, you need to take notes on everything you had to deal with, but only as much as necessary - and you don’t need to describe every step you took in production. It’s better to approach the practice manager and clarify what information is best saved for the report, and what may be superfluous.

As soon as you have all the necessary information for the enterprise - at least an organizational form, organizational structure, some kind of reporting and analytics - you can begin processing and studying.

After you have completed studying the information available about the enterprise, you can safely begin to create a report base. Distribute all the text into logical chapters and slowly bring your report into a readable structured form.

The structure of the practice report may vary, but there is always a structured format that is familiar to everyone, similar to any publication. Preamble, ambulatory and conclusion. Or in scientific terms - logical sequence. Those. standards for structuring information that everyone is accustomed to.

Practice report structure and content

Typically, in a typical non-Harvard university, the structure of a practice report looks like this:

1. Title page, . Typically, the title page contains the following information: the name of the educational institution and specialty, the topic and type of the practice report, the surname and initials of the teacher checking the report and the student completing it, the name of the group in which the student is studying, the name of the enterprise where practical classes are held , the city in which the educational institution is located and the year the practice report was written.
2. Report plan (contents) with all chapters and subsections.
3. Introduction, which indicates the goals and objectives of the practical training. As a rule, they are already given in the methodological recommendations for writing a report. In addition, the introduction indicates the expected outcome of the internship.
4. Main part. This section must be divided into theoretical and practical parts. In addition, the theoretical part should be divided into sections, and the practical part - at the discretion of the educational institution. In this part, all calculations are made, the activities of the enterprise are described, all the necessary information about the organizational structure is provided, and analysis and comparative characteristics are provided.
5. The conclusion is perhaps the main section of the practice report. The conclusion includes all conclusions made by the student during practical training. Your own work is immediately assessed, and the efforts made are adequately assessed. In addition, in the conclusion you must give your recommendations on how to improve the professional activities of the enterprise.
6. Attachments - not always, but sometimes especially experienced teachers will forgive you to attach something. If the report was written in the field of accounting, then attach the balance sheets of the enterprise, and so on, depending on the specialization.

Different types of practice reports in writing may have some differences, but usually they are not significant.

Types and types of practice reports

Study practice report

As we have already written, educational practice is not particularly labor-intensive and one cannot expect that the work should contain deep analytics and a detailed practical part..

In general, to put it simply, in educational practice you just need to pour a lot of water and all sorts of “blah blah blah” about the process and place of the internship. There is no need for any detail on how things are done at the enterprise. In the introduction we write that we are undergoing educational practice in order to consolidate knowledge and study the subject area in practice, and a plus about the place of training itself. In conclusion, we state that we completed the practice and consolidated our knowledge.

Industrial Practice Report - Main Differences

Industrial practice - what is it and conceptual differences? Yes, in fact, it is no different; it’s just that back in the USSR, this name was applied to almost all reports, since almost all students of that time worked in production. Now the concept is rarely used and the design of such a report is no different from the standard one.

The main thing is not to forget that industrial practice is still designed for independent work and the trainee’s own thoughts, hence, at a minimum, your ideas and value judgments about the place of passage should be present in the report.

Report on pre-diploma practice - emphasis and nuances

Pre-graduation practice is not just some kind of writing; it is already a possible foundation for your diploma project. Typically, the basis of a thesis can be based on information and analytics prepared as part of a report on pre-graduation practice. However, in order for the report to go further into the basis of the diploma, the topic must correspond, i.e. for example, they had an internship in accounting, the report included elements of accounting at an enterprise, but the topic of the diploma should also be related to this.

This is very useful advice! When you already have the topic of your thesis project in hand, write a report within the framework of this topic, i.e. start writing your thesis and submit two chapters of this work as a report.

Also, before writing a report, look for samples (examples) on this site, we have a lot of free reports and there is something to download. Well, if it’s completely unclear or you don’t want to bother, it’s easier to order!

Each type of report must be accompanied by certain documents. This is a mandatory rule for every educational institution. The documents are usually a practice diary, a description from the place of practice and an explanatory note.

How to prepare an explanatory note for an internship report

In essence, an explanatory note is an abbreviated summary of the internship report prepared by the intern. The note usually describes step-by-step the student’s workday and the general content of the internship completed.

An explanatory note is rarely required and only in the most sophisticated universities. All the same, the report is not a graduation project and it is not entirely clear what else can be explained within the framework of the written report.

But if required, an explanatory note is usually written on one sheet of paper and includes a summary of the report plus some terms and definitions that appear in the report.

I almost always require a description for a practice report.

Characteristics for the internship report are asked to be provided from the place of internship. Characteristics are usually needed only for a report on pre-graduation or industrial practice

In your characteristics, your practice manager describes your useless time during the internship extremely well. And usually, the less of you were hanging around at the enterprise, the better the description they will write. But you will most likely be asked to prepare a text about how great you are, which will then be signed by the practice manager.

To be honest, no one reads the characteristics in an educational institution, at least because the majority of students do internships at enterprises through acquaintances and they will write anything there, but no one has abolished this bureaucracy.

Very important - Internship Diary

Without a diary, the report will definitely not be accepted. The diary usually records the student’s visits to practice. The diary form is provided in the university manual or I suggest you write it in any form.

Introduction………………………………………………………………………………………...3

1. General characteristics of Progress LLC…………………………………......5

2.Analysis of the financial position of Progress LLC…………………………10

3. Proposals for optimizing the financial and economic situation

LLC "Progress"…………………………………………………………………………………16

Conclusion………………………………………………………………………………..20

Diary of pre-diploma practice……………………………………………..21

Final feedback from the practice manager from the organization......................23

Appendix 1……………………………………………………………..............24

Appendix 2…………………………………………………………..25

Introduction

The relevance of pre-graduation practice is due to the need to generalize, systematize, consolidate and deepen the theoretical knowledge acquired during training at the Branch of the State Educational Institution of Higher Professional Education of MSUTU in Cheboksary, and apply it in practical activities in relation to the specialty and profile of the future profession.

The purpose of pre-diploma practice is to analyze the financial and economic indicators of the enterprise, as well as to identify and substantiate areas for increasing the efficiency of financial and economic activities.

The object of the study is Progress LLC.

The subject of the study is the accounting (financial) statements and economic activities of the enterprise, on the basis of which the analysis of financial and economic indicators will be based.

To achieve this goal, it is necessary to complete the following tasks:

Study the functioning and development of an enterprise as a management system;

Collect information characterizing the main directions of production, economic and financial activities of the enterprise;

Review and summarize information related to the external and internal environment of the object being studied;

Collect and analyze the financial statements of the enterprise;

Develop proposals for improving and improving the system of indicators of financial and economic activities of Progress LLC.

During the practice, the following methods were used: analytical method, method of calculating indicators, grouping method, comparison and comparison method.

The practical significance of the work done is determined by the fact that during the internship, information was collected that characterizes the organizational and economic parameters of the activities of Progress LLC. In addition, information characterizing the main directions of production, economic and financial activities of the enterprise was studied. Experience has been gained in using such work methods as the analytical method, the method of calculating indicators, the grouping method, the method of comparison and comparison, directly according to the profile of the future profession. Experience has been gained in analyzing the financial and economic activities of an enterprise and developing proposals for optimizing financial and economic performance indicators. Of fundamental importance is the fact that during the internship, practical material was collected for preparing and writing a final qualifying thesis.

1. General characteristics of Progress LLC

Limited Liability Company "Progress", a small enterprise for the production of bread and flour confectionery products for non-durable storage.

The company was established at the beginning of 2006 and has been carrying out its financial and economic activities to the present time. Location of Progress LLC: Chuvash Republic, Shumerlinsky district, 62nd quarter of the Mysletsky forestry of the Torkhanskoye rural settlement, no. 2.

According to the Charter of Progress LLC, the enterprise is the legal successor of all rights and obligations of the affiliated Shumerlinsky Production Plant Chuvashpotrebsoyuz LLC.

The history of the creation and operation of the enterprise is relatively short; Progress LLC began its business activities at the beginning of 2006. The main goal of the enterprise is to make a profit and expand the market for goods and services.

The organizational management structure of Progress LLC is shown in Figure 1.

Figure 1 - Organizational structure of Progress LLC

The organizational structure of the enterprise as a whole corresponds to the scale and nature of the financial and economic activities of the enterprise

The production structure of Progress LLC is presented in Figure 2.

Figure 2 - Production structure of Progress LLC

The enterprise employs an average of 63 people, with an average monthly salary of 20.4 thousand rubles. For the Mysletsky forestry of the Torkhansky rural settlement, this is a high level of wages, as a result of which there are no problems with labor resources. If there is a slight staff turnover, it is due to reasons such as workers moving to other cities, going on maternity leave, etc.

In the economy of the Mysletsky forestry of the Torkhansky rural settlement, Progress LLC plays an important role, because There are few enterprises engaged in production activities here. In addition, Progress LLC operates not only in the local market, but also at the regional level.

The company is obliged to maintain accounting records and provide financial statements in the manner established by the legal acts of the Russian Federation. Responsibility for the organization, condition and reliability of accounting in the Company, timely submission of the annual report and other financial statements to the relevant authorities, as well as information about the Company’s activities provided to creditors and the media, rests with the manager in accordance with the legal acts of the Russian Federation.

The external environment of Progress LLC is presented in Figure 3.

Figure 3 - External environment of Progress LLC

Let's consider the property structure of Progress LLC at the present time (Figure 4).

Figure 4 - Property structure of Progress LLC as of 01/01/2010, thousand rubles.

At the beginning of 2009, the shares of non-current assets and current assets in the property structure were 38.5% and 61.5%, respectively, and at the end of 2009. – 40.5% and 59.5%, respectively. The structure of the property corresponds to the area of ​​activity of Progress LLC, i.e. production.

Figure 5 shows the dynamics of revenue for ordinary activities, i.e. from the sale of bread and flour confectionery products with non-durable storage for the period since 2006. to 2009

Figure 5 – Dynamics of revenue from the sale of bread and non-perishable flour confectionery products, thousand rubles.

The dynamics of sales revenue indicate that the company has been operating quite successfully in the market for the sale of bread and flour confectionery products during 2006 - 2008. revenue is constantly calculated. Income from the production and sale of bread and flour confectionery products decreased only in 2009, and then only relative to 2008. The reason for this is not the global financial and economic crisis, since bread is an inelastic product in demand; it has no substitute goods. The reason for this is the pricing policy of the enterprise, since Progress LLC made a slight reduction in prices for flour confectionery products in order not to lose customers. Bread prices remained at the 2008 level, because... changing them would not lead to people eating more or less bread than usual.

The dynamics of net profit from sales corresponds to the dynamics of sales revenue (Figure 6).

Figure 6 – Profit dynamics of Progress LLC for the period 2006 – 2009, thousand rubles.

2.Analysis of the financial position of Progress LLC

The financial block (or financial condition analysis) of the process of assessing the financial and economic condition of an enterprise is a set of universal indicators calculated on the basis of the main forms of financial statements.

The main aspects of this performance analysis that need to be assessed include:

Analysis of liquidity and solvency;

Financial stability analysis;

Analysis of business activity;

Analysis of the efficiency of the enterprise.

The basis for the analysis of the financial position of Progress LLC was the following forms of accounting (financial) statements:

Balance sheet (form No. 1) as of 01/01/2008. and Income Statement for 2007;

Balance sheet (form No. 1) as of 01/01/2009. and Income Statement for 2008;

Balance sheet (form No. 1) as of 01/01/2010. and Profit and Loss Statement for 2009.

In tabular form, the indicators of these forms of financial statements are presented in Appendix 1 and Appendix 2 of this report on pre-diploma practice.

Figure 7 shows the structure of the company's current assets as of January 1, 2010, where it is clearly visible that most of the assets are concentrated in short-term accounts receivable. Approximately equal shares of assets (32% and 27%) are concentrated in cash and inventories. Such a picture of the structure of working capital may already indicate an excess amount of cash.

Figure 7 - Structure of current assets of Progress LLC as of 01/01/2010, in%

The calculation of liquidity and solvency indicators of Progress LLC is presented in Table 1.

Table 1

Calculation of liquidity and solvency indicators of Progress LLC

The dynamics of liquidity and solvency indicators are shown in Figure 8.

Figure 8 - Dynamics of liquidity and solvency indicators of Progress LLC for 2006 – 2009.

The dynamics of the coefficients is not entirely unambiguous, but in general shows an increase over the period of time under consideration.

An assessment of these ratios suggests that Progress LLC has excessively excess liquidity of funds. In general, the enterprise is solvent, as evidenced by the values ​​of the general solvency indicator. The company is able to pay off its short-term obligations (and it does not have long-term obligations, judging by its financial statements) at the expense of its current assets.

Despite the fact that the current financial and economic crisis in Russia is often called a liquidity crisis, it is clear that it did not affect Progress LLC, since at the end of 2009. there were so many funds in the company’s accounts (633 thousand rubles) that it was able to more than pay off all its financial obligations (490 thousand rubles).

The values ​​of liquidity and solvency indicators most likely indicate poor quality cash management.

The calculation of financial stability indicators is presented in Table 2.

table 2

Calculation of financial stability indicators of Progress LLC

The values ​​of the calculated indicators significantly exceed the necessary optimal limits, which, on the one hand, indicates ultra-high financial stability, on the other hand, it is alarming: what is the reason for this state of affairs?!

Firstly, the enterprise has more than enough of its own working capital, as evidenced by the values ​​of the ratios of its own sources of financing, the values ​​of which range from 0.65 to 0.75 during 2006 - 2009.

In the structure of Progress LLC's liabilities, its own sources of financing significantly predominate, as evidenced by the values ​​of the financial independence indicator, which during 2006–2009. did not fall below 0.8. The company is not financially dependent on external sources of financing.

For a comprehensive analysis of the financial situation, an analysis of the property turnover of Progress LLC is also necessary (Table 3).

Table 3

Business activity indicator system Progress LLC

Business activity indicators indicate a fairly high turnover of funds at Progress LLC. On average, the property of an enterprise turns over 4.4 times a year or 82 days, i.e. During this period of time, all funds invested in the turnover are scrolled through, and the enterprise receives income.

Accounts receivable turn over on average in 26 days. Own capital turns over on average 66 days.

The values ​​of turnover ratios of Progress LLC indicate a high level of business activity of the enterprise.

However, it should be noted that during 2008 there was an increase in the level of business activity, and in 2009. There was a slight decrease in the rate of turnover of the enterprise's property. Probably the reason for this is the general economic crisis situation in the country, which cannot affect economic entities.

Table 4

Assessment of enterprise performance efficiency, %

The company is characterized by low profitability of financial and economic activities. In 2008, there was an increase in operating efficiency; in 2009, there was a decrease in profitability indicators relative to 2008, but they did not fall below the values ​​of these coefficients in 2007.

Overall in 2009 Progress LLC:

From 1 ruble invested in the property (assets) of the enterprise, 11.1 kopecks of net profit were received;

From 1 ruble invested in the enterprise’s own capital, 13.4 kopecks of net profit was received;

From 1 ruble spent on expenses for the production and economic activities of the enterprise, 2.8 kopecks of net profit were received;

From 1 ruble invested in the turnover (income) of the enterprise, 2.6 kopecks of net profit were received.

In general, we can talk about the well-being of the financial and economic condition of Progress LLC, although it would not be superfluous to take a number of measures aimed at increasing the economic efficiency of activities and optimizing liquidity and solvency indicators.

3. Proposals for optimizing the financial and economic situation of Progress LLC

The identified surplus of liquid funds is an undesirable phenomenon; its presence is evidence of the insufficiently effective use of Progress LLC's temporarily free cash and other current assets.

It is assumed that the higher the current liquidity ratio, the more reliable the position of the creditors, since in the event of failure to fulfill loan agreements, the borrower will be able to satisfy the creditors' claims due to the excess of current assets over short-term debt.

The growth of this ratio is facilitated by the growth of long-term sources of financing for inventories and a decrease in the level of short-term liabilities.

At the same time, the too high current liquidity observed at Progress LLC, from the point of view of the actions of the organization’s management, is a sign of insufficiently effective operational management of the assets entrusted to them by the owners of the organization. It indicates funds stuck in bank accounts and not involved in economic turnover, a level of inventory that has become excessive compared to the real needs of the organization, and an incorrect credit policy.

LLC "Progress" needs to use the excess funds accumulated in bank accounts and in the cash register of the enterprise for the development of production activities, possibly for the expansion of technological processes.

Due to the low profitability of the production and economic activities of Progress LLC, the company faces the urgent task of optimizing costs by choosing the most rational and effective methods of accounting and cost control.

In conditions of market relations and competition, the most progressive is the normative method of cost accounting, which is a set of procedures for planning, rationing, releasing materials into production, drawing up internal reporting, calculating the cost of products, carrying out economic analysis and control based on cost standards. Therefore, Progress LLC can be recommended to fully use the standard cost accounting method.

The effectiveness of this method is also evident in the fact that it involves timely intervention in the formation of production costs and strict adherence to technological and production discipline. Essentially, this is a method of daily ongoing monitoring and identification of new savings reserves, which serves as a way to reduce production costs and increase the profitability of a business entity.

The main advantage of the system of regulatory accounting and control is the prompt identification of deviations of actual costs from the current norms for the consumption of raw materials and materials, wages and other production costs, their causes and impact on the cost of production.

The basic principles of the standard cost accounting method are as follows:

1) preliminary preparation of standard cost calculations for each type of services provided based on the standards and estimates in force at the enterprise; keeping records of changes in current standards during the month to adjust the standard cost, determining the impact of these changes on the cost and effectiveness of the measures that caused their changes;

2) accounting of actual costs during the month, dividing them into costs according to norms and deviations from norms;

3) identification and analysis of the causes, as well as the conditions for the occurrence of deviations from the norms in the places of their occurrence;

4) determination of actual cost as the sum of standard cost, deviations from standards and changes in standards.

A reserve for increasing the profitability of manufactured and sold products (goods) can also be a reduction in the volume of work in progress balances. During the period under review, according to the balance sheet data, a significant increase in the structure of non-current assets in the value of work in progress is clearly visible: from 5 thousand rubles. in 2007 up to 353 thousand rubles. in 2009

Work in progress includes products that have not passed all stages (phases, repartitions) of processing provided for by the technological process, as well as incomplete products that have not passed testing and technical acceptance. But the profile of Progress LLC is bread and flour confectionery products with short shelf life. Therefore, increasing the amount of work in progress can generally lead to serious sales problems in the future, if this process is not intensified today. Thus, Progress LLC needs to focus its efforts on reducing the amount of work in progress.

The enterprise has a huge amount of additional capital. In particular, in 2006 additional capital amounted to 2036 thousand rubles, in 2009. its value was 2410 thousand rubles.

The sources of formation of additional capital of Progress LLC are:

Amounts of additional valuation of fixed assets and intangible assets;

The excess of the value of the participant’s contribution to the authorized capital of the limited liability company over the nominal value of the share paid by the participant;

Additional contributions to the company's property.

Since the amounts credited to account 83 “Additional capital”, as a rule, are not written off, Progress LLC can recommend the following options for its use:

Increasing the authorized capital due to additional capital amounts;

Payments to participants when the authorized capital is reduced.

Thus, the implementation of the above proposed measures will allow Progress LLC to maintain a high level of solvency, overcome excess liquidity, expand the turnover of production and economic activities, optimize costs and increase the efficiency of financial and economic activities. In general, the enterprise will strengthen its financial and economic position in today’s unstable business conditions.

Conclusion

In the process of completing pre-graduation internship at Progress LLC as an analytical economist, the opportunity was realized to consolidate the theoretical knowledge acquired during training at the Branch of the State Educational Institution of Higher Professional Education of Moscow State Technical University in Cheboksary, and to use it in practical activities in relation to the specialty and profile of the future profession.

To achieve this goal, the following tasks were completed during the internship:

The functioning and development of an enterprise as a management system has been studied;

Information has been collected characterizing the main directions of production, economic and financial activities of the enterprise;

Information related to the external and internal environment of the object under study, namely Progress LLC, was reviewed and summarized;

Collected and analyzed the financial statements of the enterprise;

Instructive and regulatory documents regulating the indicators of liquidity and financial stability of the enterprise, as well as the procedure for its functioning as an economic entity, have been studied;

An analysis of the financial condition of Progress LLC was carried out based on financial reporting data, in particular forms No. 1 “Balance Sheet”, No. 2 “Profit and Loss Statement” for 2007 – 2009;

Proposals have been developed to improve the efficiency of the financial and economic activities of Progress LLC.

Annex 1

Data from the balance sheets of Progress LLC, thousand rubles.

Appendix 2

Data from the profit and loss statements of Progress LLC, thousand rubles.

The final stage of a student’s studies is the acquisition of skills and consolidation of acquired knowledge in pre-diploma practice. This stage always takes place before writing a thesis, because it is in practice that one can obtain empirical data for the practical section of the thesis project.

The main advantage of pre-diploma internship is the opportunity to gain real work experience. If a student has already decided on a future place of work after graduating from university, he strives to get an internship at this particular enterprise or company. In this case, it is also an internship, i.e. probation.

It is extremely important to be able to correctly distribute your energy and time, because in order to prove yourself well before a potential employer, you will have to give your best and show all your positive sides. In this case, you will have to combine study and work!

If a student has an internship in an organization for which he does not plan to work in the future, he at least tries to get a positive assessment for the internship.

Also, some students use internship to write the practical chapter of their diploma project, which is very correct.

Pre-graduation practice – its goals and objectives

This stage of the educational process has many purposes:

• Conducting research for a thesis;
• Collection of information and documentation for creating a diploma;
• Acquiring skills to work in an organization;
• Participation in production activities.

During the internship, it is necessary to choose the topic of the diploma project, decide on a supervisor, set the goals and objectives of the internship, draw up its plan and begin collecting materials for the diploma.

The implementation of the plan is controlled not only by the student himself, but also by the curator from the university, and the curator directly from the place of practice. All this is recorded on special forms issued by the university supervisor, as well as in the practice diary kept by the student himself. At the end of the practice, a report is written.

Please note that without an approved thesis topic, a student is not allowed to take pre-diploma internship! One of the main tasks of the curator is to provide comprehensive assistance to the trainee, providing him with the necessary information and materials that may be useful when writing a diploma.

The tasks and goals set for the practice are achieved in the following ways:

• Monitoring the activities of the organization;
• Reading and researching company documents, incl. regulatory legal acts to which the organization’s activities fall;
• Listening to instructions and attending excursions from leading specialists of the enterprise;
• Consultations with company employees and practice supervisors;
• Direct participation in the production process.

The practice report should contain the student’s observations in terms of the company’s weaknesses, as well as recommendations and ways to eliminate them.

The trainee's responsibilities depend on his specialization and the topic of the diploma.

What is included in the pre-diploma internship report?

Obtaining admission to defend a diploma project depends on the successful completion of the internship report, and a good grade significantly affects the grade for the diploma. But for this it is important to correctly and competently prepare a report on pre-graduation practice.

It should include:

• Information about the organization;
• Organizational structure of the company and work schedule;
• Conclusions and conclusions of the student to improve the activities of the enterprise;
• Tables, graphs, drawings, regulations and other documents as applications.

When submitting the report, both curators put their signatures, and the organization’s seal must also be present. When the report is accepted, the student is allowed to defend.

What is the structure of the practice report?

The main difference of this document is that errors and omissions are unacceptable in it, which are sometimes allowed in other student works. It is important to follow all the rules for its preparation.

The structure of the report is as follows:

1. Introductory part, which briefly describes the relevance of the topic, the tasks and goals of the practical research, the position of the trainee, the name of the organization and the university, what materials were used to write the report.

2. The main part, which provides information about the type of activity of the company, the organizational structure, and analyzes the factors influencing the operation of the enterprise (staff, suppliers, clients, partner companies, environmental situation). It is necessary to provide a personal analysis of the financial activities of the company.

3. The final part, where the student sums up the practice and draws conclusions. This section should contain information about the goals achieved, what problems and how they can be solved, what skills the trainee acquired, and recommendations for improving the organization’s work.

4. A list of literature, which must be compiled according to the following requirements: first, regulatory documents, then textbooks, books and websites that were used during the preparation of the report.

5. Applications – all kinds of calculations and statistical information in the form of tables and graphs used in the work.

6. An abstract (a brief description of the report), a practice diary and a review from the supervisor from production are also included in the list of required documents attached to the report.

The rules for preparing a practice report are usually specified in the manual, which can be obtained from your department at the university.

Despite the fact that each university has the right to independently determine these requirements, they are still practically the same:

• The report is drawn up in 14 font, one and a half line spacing, on sheets of A4 paper, text alignment is in width;
• If a paragraph is made, no additional indentation or spacing is allowed;
• Numbering starts from the first sheet, continuous, in Arabic numerals. The title page is not numbered, but it is the first by default;
• Sections (chapters) are numbered, but appendices are not numbered;
• There is no period after the headings;
• Each section begins on a new page, and there should be one blank sheet between sections;
• All lists in the report should be labeled or numbered;
• Only generally accepted abbreviations in the text, or abbreviations with mandatory decoding, are allowed;
• Writing style – business or scientific;
• The same concepts and processes must be called the same throughout the entire text, i.e. do not use synonyms;
• All tables need links in the text, the table title is placed in the upper right corner or in the middle, there should be a one-line spacing between the table and the text;
• You must indicate your full name on the title page. student intern, name of the university, department, subject, full name. curator, city, year of writing.

What is a practice diary?

The pre-diploma practice diary is a description of the student’s daily activities during the internship, what he achieved and learned, and what events he participated in. As a rule, the diary is a special form that must be filled out by hand and is issued by a curator from the university.

The date, goal, progress towards achieving this goal, and conclusions are recorded daily.

The practice diary is an official document on which the company’s seal and the signature of the curator are affixed. The diary along with the student's profile is attached to the report.

If for some reason a student missed practice or several days of it, he will have to come up with something and negotiate with the curators.

What is the characteristic of a student trainee?

The characteristic is an assessment of the trainee from various aspects, in particular as an employee of the enterprise, diligence and responsibility during the internship. It is certified by the seal and signature of the supervisor from the place of internship.

The characteristics of a trainee are influenced by the following factors:

• Attendance (absence or presence of absenteeism);
• Student involvement in the research topic;
• Participation in various events of the organization;
• The degree of fulfillment of one’s direct responsibilities as an employee of the company;
• Learning ability and ability to acquire skills.

Problems and nuances of writing a practice report

In addition to the difficulties that a student faces when completing an internship and writing a report, he has to comply with an additional number of requirements, without which he will not receive access to defend a report on pre-diploma internship, and therefore the diploma itself. These requirements include:

• High uniqueness of the text in the practice report, i.e. the trainee’s own thoughts must be formulated and displayed;
• Finding the necessary documentation, which can be quite difficult to find;
• Regular attendance at practice and absences only for a valid reason. The fact is that if the curator writes a good reference for the student, but the thesis turns out to be a failure, this will have a bad impact on the reputation of the manager and the entire enterprise;
• Absence of any even minor deviations from the rules for writing and formatting a report. Otherwise, the report will not be accepted, which means the student will not be allowed to defend his thesis.

So, try to prove yourself in the best possible way when completing an internship at a company and show that you are worthy of working there. Writing a report is also not an easy task, but if you think that you cannot cope with this task, turn to professionals for help!

Undergraduate practice– an important component of the final five-year study. This stage is the final practical exam for a graduate student, which means it will show how ready you are to enter adulthood and work in your chosen specialty.

Pre-graduation practice serves as a kind of window into the professional sphere. Here you can understand production processes in more detail, as well as learn how to implement your theoretical knowledge in practice. As a matter of fact, this is what the entire higher education system is aimed at - to give a young specialist the opportunity to plunge into the secrets of the profession.

Preparation of a report on pre-graduate practice in accordance with GOST

Pre-diploma practice is needed so that the student can prepare to defend his thesis. It is during the final practice that you can collect all the necessary material and successfully use it in your defense.

Thus, second chapter of the thesis can be filled exclusively with one’s own experience working at a particular enterprise. This will also become an auxiliary link, and a very important one, in fully developing the topic of the thesis.

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This practice may differ significantly in terms of duration from all previous ones. It is fully aligned with the curriculum and pursues its goals and objectives.

Most often, they are given to you by a teacher, who will accept the results of the practice after completion. In addition, the organization will appoint a practice manager for you, who will certainly be able to help you in difficult situations and advise you if questions arise.

So, if you need to write a report on pre-graduation practice, then let’s figure out how to format it correctly.

A correct report on pre-graduate practice will necessarily contain a title page, a list of goals and objectives, the full content of the work, the main part, conclusion, bibliography and appendices. The conclusions of the manager from the enterprise will also be useful.

An example of a report on pre-graduate practice

Title page

It is quite simple to design the title page of the pre-graduate practice report. There are practically no innovations or differences from other works. The header should contain information about the Ministry of Education of your country, as well as the name of the educational institution.

Below indicate the department, specialty and title of the work. There is no point in reinventing the wheel here either. The title is: " Report on the completion of pre-diploma internship". Don't forget to include your personal information, as well as your teacher's. Below is the city and year of execution.

Main part

The main part contains a description of the enterprise, job characteristics, as well as implemented tasks and goals. Your task is to fully reflect all the processes in which you were involved during practice. It will help to make a diary. If it doesn’t exist, it will be a little more difficult, but it’s better to maintain it and rely on the data that is recorded in it.

Conclusion

The conclusion usually contains conclusions about the work done. The easiest way to do this is based on the goals and objectives set in the introduction. There is nothing difficult in drawing a conclusion.

The main thing is not to forget that you need to provide your own opinion about the work of the enterprise, how, in your opinion, the work is structured, and so on. In addition, you can make your suggestions for improvement and modernization. ordering diplomas

Pass the report on pre-diploma internship with excellent marks

If prepare a report on pre-graduate practice If you didn’t succeed or don’t have enough material to write it and pass it successfully, then don’t despair. We can always help. By contacting us, you receive professional assistance from experienced authors. You can order a report on your practice or from professionals.

Hello, dear reader.

This article consists of the following sections:

1. How to count the days of practice
2. Then an example of filling out a pre-diploma practice diary
3. Lots of items to use when filling out your diary
4. Some important questions at the end of the article

If you don’t want to fill out the pre-diploma practice diary yourself - you can always order it at any student exchange - this is a fairly inexpensive job that will be done for you in a very short time.

To order a practice diary, I can recommend you to use any student work exchange, for example, author24 - simply because there are the most performers: https://author24.ru/

How to fill out a diary of pre-graduate (or industrial) practice as an economist? To fill it out you need to follow several steps:

1. Determine how many days the practice lasts (This is written in the training manual or in the order for practice, options: 2 weeks, 4 weeks, 8 weeks)
2. Put dates in your diary - from the first day to the last (except weekends).
   Dates can be viewed using this service: .
   That is, for each week in practice you will have 5 lines in your diary (Monday, Tuesday, Wednesday, Thursday, Friday).
3. Opposite each day you will need to write several tasks that you did. You will get something similar to the picture below. The supervisor will mark the completion. Usually the word “completed” is written there.
   If in reality you were not in practice at all, you will have to invent points. There should be 3-5 of them in each cell.

I think the logic of filling out the diary is already clear to you. Below is a list of possible points and some important questions.

1. Getting to know the company as a whole
2. Getting to know the management of the enterprise and your immediate supervisor
3. Meeting the practice manager
4. Preparation of documents for arrival to practice
5. Signing an order for access to the enterprise
6. Completing safety training
7. Familiarization with the provisions on trade secrets
8. Signing documents on trade secrets
9. Corporate conduct training
10. Meeting the organization's employees
11. Familiarization with the organizational structure of the organization
12. Drawing up an organizational chart for company management
13. Familiarity with the activities of the organization as a whole
14. Assessing the scale of the company's work
15. History of the creation and development of the enterprise
16. Drawing up a brief description of the enterprise
17. Familiarization with the industry of the enterprise in Russia
18. Studying the legal aspects of the organization's activities
19. Study of regulations governing the operation of the enterprise
20. Drawing up an agreement for the provision of consulting services to a company client
21. Copying sales contracts and adjusting them for new clients
22. Answering telephone calls and providing telephone consultations
23. Accepting requests for service
24. Filling out invoices
25. Filling out invoices
26. Collection of reports on the operating activities of the organization
27. Studying the organization's archives
28. Copying and filing organization documents for archiving
29. Attendance at negotiations with suppliers
30. Participation in an operational meeting
31. Reconciliation of settlements with counterparties based on financial statements
32. Making changes to counterparties in the 1C: Enterprise program
33. Studying theory on the topic of work and report
34. Selecting sources for analysis
35. Listing applications
36. Compiling a bibliography
37. Preparation of applications with reporting
38. Drawing up tables with general indicators of the organization
39. Preparation and analysis of accounting documents
40. Preparing a financial analysis structure
41. Selecting sections for financial status
42. Checking collected documents for typos and other errors
43. Assessment of the dynamics and structure of the company’s property
44. Assessing the dynamics and structure of the company's capital
45. Main indicators of the economic condition of the organization
46. Main indicators of the organization's economic results
47. Assessment of key indicators of economic condition and economic results
48. Study of technical and economic indicators of the enterprise
49. Preparation of materials for analysis
50. Drawing up an analysis scheme
51. Selecting Analysis Sections
52. Studying the reporting forms used by the organization
53. Preparation of management reporting for analysis
54. Analysis of indicators of financial and economic activity of the enterprise
55. Assessment of the economic security of an enterprise
56. Analysis of the enterprise's marketing activities
57. Conducting an analysis of competitors' prices and drawing up an explanatory note for the manager
58. Conducting analysis of cash flow, credit and settlement transactions
59. Studying the staffing table of the enterprise and the organizational objectives of the company
60. Conducting analysis of finished products and inventories
61. Conducting an analysis of fixed assets and intangible assets
62. Conducting labor efficiency analysis and payment calculations
63. Estimation of depreciation of equipment at the enterprise
64. Participation in checking the completion of enterprise reporting
65. Preparation of initial data for an individual task
66. Communication with the manager about the mission and objectives of the organization
67. Study of the organization, main activities, composition and structure of the organization.
68. Study of normative documents regulating the activities of the organization, types and contents of constituent documents, organizational and legal form of the enterprise, forms of ownership, types of statutory activities.
69. Constituent documents and main legal acts
70. Studying the responsibilities and job descriptions of the organization's employees.
71. Study of technical and economic indicators.
72. Familiarization with the accounting procedures.
73. Study of the organization of the system of payment and labor incentives.
74. Study of the organization's sales plans, study of planning standards, orders for organizing planning in the organization, methodological recommendations and orders.
75. Study of the main indicators used to evaluate the activities of the organization.
76. Assessment of the enterprise’s balance sheet (dynamics of accounts payable and receivable, inventories, finished products in the warehouse, balance sheet currency, etc.)
77. Analysis of accounts receivable, study of own and borrowed funds, analysis of the formation of the organization's working capital.
78. Analysis of the organization's accounts payable.
79. Study of the procedure and mechanism of pricing (determining the cost) of goods sold.
    PCs, programs and office equipment used in the work of the institution.
80. Work in the program “1C Enterprise 8.0” and “Client-Bank”.
81. Conducting an analysis of the financial stability of the enterprise
82. Assessing the liquidity of an enterprise
83. Conducting an assessment of the organization's solvency.
84. Studying the practice of relationships between the organization and banks and other credit institutions.
85. Study of payment and settlement procedures in force in the organization
86. State of settlement and payment discipline.
87. Study of payment forms used by the organization.
88. Participation in the preparation of primary documents (invoices, delivery notes)
89. Studying relationships with tax institutions, budgets of various levels, extra-budgetary funds.
90. Studying relationships with clients (suppliers and customers or buyers).
91. Participation in payment and settlement work.
92. Studying the procedure for the formation, development and approval of a product range
93. Studying the sources of goods receipt
94. Analysis of product range. Working with price lists.
95. Familiarization with the procedure for acceptance and delivery of goods, their documentation and types of vehicles used.
96. Participation in the preparation of primary documents.
97. Participation in the preparation of applications for the import of products from suppliers.
98. Studying work with suppliers to determine the price level for supplied goods.
99. Familiarization with the advertising activities of the enterprise
100. Participation in ordering promotional products, business cards, souvenirs for customers, etc.
101. Study of the organization of financial responsibility.
102. Studying the procedure for conducting inventories, collecting losses and shortages.
103. Conducting an assessment of the economic situation.
104. Income Statement Analysis
105. Analysis of the organization's equity.
106. Study of contracts between suppliers and buyers.
107. Work with primary documents and correspondence.
108. Studying the requirements for report formatting
109. Creating a report template
110. Drawing up the contents of the report
111. Preparation of a report on the internship
112. Checking the findings and official documents of the organization
113. Preparation of conclusions based on the analysis performed
114. Preparation of charts and graphs for the report
115. Determining areas for improving performance
116. Studying similar situations in other companies
117. Offering recommendations for improving the company's activities
118. Proposal of improvement measures
119. Preparation of a draft practice report
120. Filling out a practice diary
121. Obtaining characteristics of the practice manager from the enterprise
122. Submitting a report to the practice manager for review
123. Preparation of a final version of the practice report
124. Drawing up a practice report and submitting it to the practice manager for review.
125. Collection of documents, signatures and seals

Now a few important questions that arise when filling it out.

1. Is the practice diary strictly checked? No, not strictly. It simply describes what the trainee does every day at the internship site. What to check there. Check the practice report in more detail (more on that).
2. Is it possible to write immediately in it, without drafts? Yes, you can. Some students fill out this diary immediately before taking the test. Although if you have doubts, you can do it on a draft first. But this doesn’t make much sense.
3. And if every Monday an economist does the same thing, then you can write like this - the same thing every Monday? You can do the same thing, as long as it doesn’t catch your eye: use synonyms, change the order of points, and so on
4. Is it possible to write the same thing if it really is so? In principle, the same thing is possible. But, again, it’s better to be a little unique. For example: analysis of plan implementation = assessment of achievement of turnover goals.
5. Where to put stamps on the practice diary (Inzhekon). It is necessary to put three round seals of the company (as of spring 2013): on the title page(over the words “Head of practice from the enterprise”); in the description of a student from the internship site(in the lower right corner); in the review of the practice manager from the organization(also in the lower right corner).

You can ask your questions about pre-graduation practice for economic specialties in the comments to this post or in contact.