Rapport de stage en anglais comptabilité

INTRODUCTION

In my first year of BTS in accounting and management at the Lycée René Cassin, I did my internship at the National Center for Scientific Research for six weeks.

The National Center for Scientific Research is one of the most important research institutions in the world. This public, multidisciplinary research organization is placed under the supervision of the Ministry of Higher Education, Research and Innovation.

My internship took place in the finance and accounting department of the Alsace delegation and more specifically in the revenue budget department. During my internship I was followed by the manager of the pole.

I chose to do my internship in a public service establishment because they generally have a greater capacity for accommodating interns. I found my internship thanks to my aunt who told me about this company, I sent my CV directly to the head of the financial department.

I decided this year not to do my internship in the company in which I had done my internship the first year in order to diversify and thus have several experiences.

 This second year I therefore did this internship in a limited liability company whose company name is SARL 5-15, unlike the first year where I did it in a public establishment. I found this internship thanks to an acquaintance.

This company is responsible for the accounting of other companies such as restaurants, real estate consultancy agencies, printing houses, construction companies. But not only, it also takes care of the social and fiscal aspect of these companies.

MISSIONS

Research collaboration contracts, services and grants to finance researchers each have an end date which is set when the contract is opened in the various information systems. The mission entrusted to me in my first internship is the closing of contracts whose end date has passed. For this, I was sent an Excel origins table where the old contracts were listed.For each contract I had to check the eight control points. If the 8 were checked then I could close the contract on the software. Otherwise, the control would stop and the and I would comment out the reason why the closure cannot be done.

I will present you 4 checkpoints:

The first control point is the verification of receipts. The contract must be invoiced and collected for all (or for the amount justified when it is subject to financial justification.

To do this, we check the schedule. All amounts appearing in the invoice column must appear in the receipts column

The 2nd checkpoint is fixed assets. For a contract to be closed, if there are fixed assets in progress, these must be transformed into permanent fixed assets. To do this, we go to the report which includes all of the contract expenses by accounting nature. Fixed assets in progress are posted to a class 2 account with termination 1 and class 2 accounts starting with 23. If an amount is still present on the lines of these accounts, this means that potentially one or more fixed assets remain. Classes. If there is no amount entered the checkpoint is checked.

The third checkpoint is integrations. It must be verified that the previous integrations notifications on the contract have indeed been integrated, that is to say that all expenditure and revenue flows have been recorded under the project and all movements have been integrated into GESLAB. For this we look in the Excel file of origins that all the notifications have been integrated. There should be no pending notifications.

The fourth checkpoint is the payments. In the case of certain contracts

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