In this article, Bochen LIU (Queen’s Smith School of Business, BCom 2023–2027; ESSEC BBA Exchange Program, Fall 2025) shares his professional experience as an Accounting Intern at Municipal Road and Bridge Building Materials Group in Beijing, China.
About the company
Municipal Road and Bridge Building Materials Group is a Beijing-based state-owned enterprise specializing in the production of asphalt mixtures, high-strength concrete, fiber-reinforced concrete, and other construction materials used in municipal infrastructure projects.
The company operates within the broader Beijing Municipal Road & Bridge system, a large infrastructure group formed through state-owned restructuring and joint investment by municipal entities. The broader group has registered capital exceeding RMB 2.2 billion, total assets around RMB 39 billion, more than 110 subsidiaries, and over 16,000 employees, reflecting the large operational scale of the infrastructure network in which the materials business operates.
As part of this infrastructure supply chain, the materials division supports road construction, bridge engineering, and urban maintenance projects by providing standardized building materials and technical support for municipal contractors.
Logo of Municipal Road and Bridge Building Materials Group.
Source: the company.
I worked in the accounting department, which handled transaction recording, supplier invoice verification, project expense tracking, and preparation of monthly internal financial summaries to ensure operational data was accurately reflected in the accounting system and compliant with national regulations.
My internship
During the summer of 2022, I joined Municipal Road and Bridge Building Materials Group as an Accounting Intern. This experience provided hands-on exposure to corporate accounting practices, financial reporting processes, and internal workflow management, helping bridge the gap between academic learning and real-world financial operations.
The internship allowed me to understand how accounting systems function in practice and how accurate financial information supports management decisions and organizational efficiency.
My missions
My primary responsibility was preparing monthly debit and credit financial reports. This required collecting, verifying, and consolidating financial data from multiple departments, ensuring all entries were accurate and compliant with national accounting standards. Through this process, I became familiar with journal entries, reconciliation procedures, and the role of accurate reporting in corporate governance.
In addition to reporting tasks, I collaborated with senior accountants in reviewing financial records and identifying potential discrepancies. By participating in discussions and assisting with verification processes, I supported the team’s application of accounting principles and contributed to improving data reliability within the accounting workflow.
Required skills and knowledge
This internship required both technical and interpersonal competencies. On the technical side, I applied accounting principles, financial data verification methods, and report preparation techniques to present financial information clearly and accurately. I also learned how to structure reports so that they were informative, reliable, and useful for managerial review.
Soft skills were equally important. Communication and teamwork were necessary when coordinating with accountants and other departments, while attention to detail ensured data accuracy. These skills helped me contribute effectively to the accounting team and maintain smooth financial processes.
What I learned
This internship gave me a practical understanding of corporate accounting and financial reporting. Corporate accounting focuses on recording and verifying daily transactions, classifying expenses, and maintaining accurate internal financial data. Financial reporting, in contrast, involves summarizing this accounting information into structured monthly reports used by managers to monitor costs and evaluate project performance. Through my work checking invoices, reconciling entries, and helping prepare monthly summaries, I saw how accurate accounting records form the foundation for reliable financial reports and how errors at the transaction level can directly affect managerial decisions.
I also learned how structured reporting supports decision-making. By helping prepare monthly financial summaries, I saw how standardized reports allow managers to track project costs, compare spending across periods, and identify budget deviations. The experience also strengthened my collaboration skills, as I regularly coordinated with procurement and project teams to confirm invoice details and transaction information before the reports were finalized.
Additionally, the internship reinforced my interest in finance by connecting accounting practices with broader financial concepts. My prior exposure to financial markets through SimTrade helped me interpret accounting data in a strategic context and understand how corporate accounting interacts with financial decision-making.
Financial and business concepts related to my internship
I present below three financial and business concepts related to my internship: financial reporting accuracy, internal control and reconciliation, and corporate governance through accounting information.
Financial reporting accuracy
Financial reporting accuracy is fundamental in corporate accounting. Preparing monthly debit and credit reports required ensuring that all entries were properly recorded and verified. Accurate financial reports provide management with reliable information for monitoring performance, planning operations, and making strategic decisions.
Internal control and reconciliation
Internal control and reconciliation processes help prevent errors and detect discrepancies in financial records. By reviewing data with senior accountants and checking financial entries, I observed how structured verification procedures maintain data integrity and reduce operational risk within accounting systems.
Corporate governance
Corporate governance relies on transparent and reliable accounting information. Well-prepared financial reports allow organizations to comply with regulations, demonstrate accountability, and support informed decision-making. My work on monthly reporting illustrated how accounting functions contribute directly to organizational stability and managerial oversight.
Why should I be interested in this post?
This post provides insight into how corporate accounting operates within a large infrastructure-related enterprise. Students interested in accounting, corporate finance, or financial analysis can understand how financial reporting, verification procedures, and structured accounting systems support organizational decision-making.
The experience demonstrates how early internships can strengthen both technical accounting knowledge and professional skills, forming a solid foundation for careers in finance and business.
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Useful resources
Municipal Road and Bridge Building Materials Group official website
Anthony, R. N., and Govindarajan, V. (2007) Management Control Systems, 12th edition, McGraw-Hill.
Horngren, C. T., Datar, S. M., and Rajan, M. (2015) Cost Accounting: A Managerial Emphasis, 15th edition. Pearson.
Drury, C. (2018) Management and Cost Accounting, 10th edition, Cengage Learning EMEA.
About the author
The article was written in February 2026 by Bochen LIU (Queen’s Smith School of Business, BCom 2023–2027; ESSEC BBA Exchange Program, Fall 2025).
▶ Discover all posts by Bochen LIU