INSTITUTE OF ACCOUNTANCY ARUSHA

DEPARTMENT OF ACCOUNTING AND FINANCE

FIELD ATTACHMENT REPORT

STUDENT NAME : .
REGISTRARION NUMBER :
PROGRAMME : BACHEROL OF ECONOMICS AND FINANCE.
YEAR OF STUDY : SECOND YEAR 2019/2020
NAME OF ORGANIZATION : ARUSHA CITY COUNCIL
FIELD ATTACHMENT PERIOD : AUGUST 17- OCTOBER 16/ 2020
SUPERVISOR NAME : MR.ADAM.A.SEMLAMBO :

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 ACKNOWLEDGEMENT

These entire program could not be possible without the Grace of God who gave me strength,
power and wisdom of reasoning and good health from the beginning and forever and ever.

I am particularly indebted to my beloved father Mr. Peter Tigamanywa and my mother  Mrs

Helena Masoma with a special respect and everlasting appreciation granted for the moral and
financial support they have given me which enabled me to successfully complete my field
attachment and the report.

Thanks to my beloved Mama Theodora Masoma. For being together with me, encouraging me,
giving me their hand of support.

I would like also to thank the department of Finance and Trade in Arusha City Council, Mr.
Carthibert Njau, Ms.Blandina Kallape, Mr. Hibrahim Msovu, MS .Tumain Murro, Mr. Misana
Butingo and Mr. Frank, I would like also to thank the Revenue Accountant and Final Account
(FAA), of the Arusha City Council, Mr. Joel Katabi and Ms. Felister Kitambi for sparing their
valuable time with me supporting me giving me necessary information needed for this field
report, be blessed.

Special thanks also go to my Supervisor Mr Adam. A. Semlambo who guided me during the
preparation of this report for his brilliant professional and constructive advice. Lastly but not
least, I take the opportunity to thanks the Management of Arusha City Council for allowing me
to undertake my practical training at their organization.

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 ABSTRACT

The field practical training is one among the course to be fulfilled in the studies, this field
practical enhance the student to learn different skills practically and develop the ability to
compile data after learned in class theoretically so as to be competence in practically
performance, knowledge and gained skills in how to handle data and doing other activities
related to study.
The first chapter, covers the introduction part of the report. The site of Arusha City Council
was established during the colonial period by the Germans in 1880. The main hall was
established as a center of administration, business and cultivation of coffee and sisal during the
colonial period, Arusha town continued to grow as the center of administration, business and
entertainment in order to provide services for European settlers. The major activities performed
at Arusha City Council include; provision of social services, health services, water supply,
collection of revenue, and environmental conversation. These activities are performed by
Institute’s 3349 employees. The major services offered at IAA include; trade and economic
affairs, urban planning and environment, health services and education and culture.

The second, chapter covers the activities carried at ACC that includes; fill data and
information into EPICOR system, entries like slip, receipt and voucher and other duties
performed data entries into SOMMA system example to record the asset of government in
primary and secondary school, preparation of bank reconciliation, verification of figure, cross
checking of un-presented cheque, collection of service levy, inspection of payment voucher and
collection of revenue. The Council performance is not concern about profit due to the fact that
the LGAs is not trading entity so it’s all about concerned the service oriented. The council
financial performance is always measured through the amount collected, received from CG and
the wisely allocation (expenditure) to the communities (service delivered).

The last chapter, covers the conclusion and recommendations. The field training program has
been a very important program as it has been able to provide students with practical skills that
might not have been obtained in classrooms. Recommendations would include that the training

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period should be extended, as this would help students acquire more knowledge and experience
as there is a lot to be experienced.

TABLE OF CONTENTS

ACKNOWLEDGEMENT..........................................................................................................................iii
ABSTRACT...............................................................................................................................................iii
LIST OF FIGURE......................................................................................................................................iii
LIST OF ABRREVIATIONS.....................................................................................................................iii
CHAPTER ONe.........................................................................................................................................iii
1.0 Introduction......................................................................................................................................iii
1.1: Background of the organization.......................................................................................................iii
1.2: Objectives of the field attachment (study).......................................................................................iii
1:3 Type of Organization........................................................................................................................iii
1.4: Major Services offered by the Arusha City Council........................................................................iii
ORGANIZATIONAL STRUCTURE...........................................................................................................iii
1.5: Numbers of Employees...................................................................................................................iii
1.6: Activities.........................................................................................................................................iii
CHAPTER TWO........................................................................................................................................iii
2.1 Placement in an organization............................................................................................................iii
2.2: Working environment......................................................................................................................iii
2.3: Description of task and duties performed........................................................................................iii
 Preparation of payment vouchers................................................................................................iii
2.4: Interest on the Performed duties......................................................................................................iii
2.5: Demands of the assigned duties and task.........................................................................................iii
2.6: Problems experienced and how handled..........................................................................................iii
2.7: Ways used to solve the problems faced...........................................................................................iii
2.8: Expectations before Practical Training............................................................................................iii
2.9: New Knowledge and Skills Gained.................................................................................................iii
2.10: Gaps between Theory and Practice................................................................................................iii
. 2.11: Employment prospect..................................................................................................................iii

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 2.12: Relevant of the attachment............................................................................................................iv
CHAPTER THREE....................................................................................................................................iv
3.0 CONCLUSION AND RECOMMENDATIONS..............................................................................iv
3.1: CONCLUSION...............................................................................................................................iv
3.2: RECOMMENDATIONS.................................................................................................................iv
3:2:1 TO THE INSTITUTE....................................................................................................................iv
References..................................................................................................................................................iv
APPENDICES........................................................................................................................................iv

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LIST OF FIGURE

Fig 1.1 Arusha City Council Organization Structure.

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LIST OF ABRREVIATIONS

ACC: Arusha City Council

IAA; Institute of Accountancy Arusha

ACT: Arusha City Treasurer

AR: Accounts Receivables

AP: Accounts Payables

CM: Cash Management

HOD: Head of Department

IPSAS: International Public Sector Accounting Standards

GL: General Ledger

LGAS: Local Government Authority

RCCB: Revenue Collectors Cash Book

SOMMA; System of Maintenance Managing Asset

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 CHAPTER ONE.
1.0 Introduction
As per curriculum, field practical training is one among the course fulfilled in the study, this field
practical enhance the student to learn different skills practically and to be able to compile data after
learned in class theoretically so as to be competence in practically performance, knowledge and gained
skills on how to handle data and doing other activities according to the students carriers and professional
study.
The united republic of Tanzania has two systems of government these are central government and local
government Authority. The local government authorities in Tanzania are established under the local
government (District Authority Act of 1982) and the local government (urban authority) amended to
enshrine in its local government authority as its permanent.

Local Government authorities are organs established by Central Government for the purpose of
channeling information to the people. According to section 146(1-2) of the constitution of the United
Republic of Tanzania of 1977, these organs have the following responsibilities:

 To make sure that people are participating in planning economic and development activities

 To perform all Local Government activities in their area (Act No7 and 8 of 1982)

 To assists the central governments on the side of admiration.

 To make sure that laws and defense are maintained.

 Maintenance of democracy in their area and its application for development.

Thus, Local Government is the party of authority, which is very close to the people and has the
responsibility of solving problems in their area apart from that, Local Government Authorities are
responsible for ensuring that people are participating in social and economic activities in the area
concern, this helps know exactly the needs of people such as social services like school, hospital, water
sanitation and good infrastructures.

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 1.1: Background of the organization

Arusha City Council was established during the colonial period by the Germans in 1880. The main hall
was established as a Centre of administration, business and cultivation of coffee and sisal. Arusha town
continued to grow as the center of administration, business and entertainment in order to provide
services for European settlers. The number of inhabitants kept on increasing due to the following
reasons;
i. The expansion of town boundaries.
ii. Arusha being chosen as the main center of East Africa Community.
iii. Arusha being chosen as one among nine (9) towns that needed to be developed as the main Centre
for industries in Tanzania.

The town was honored to be Municipal in 1980. The number of inhabitants continuing to grow due to
different factors, such as, migration for the aim of searching for jobs in industries or other offices, doing
business and as a new place to reside. In this situation Government of Tanzania had the duty of improve
different social services and Infrastructures according to the status of the Municipal.

Arusha City council constitutes one of the six local government authorities of Arusha region which
include Arumeru, Monduli, Ngoro Ngoro, Arusha Dc, Longido and Karatu Districts.

Also the City has three divisions namely, Themi, Elerai and Suye which is subdivided into seventeen
wards. These wards are Kati, Sekei, Themi, Kaloleni, Levolosi, Ngarenaro, Unga Limited, DarajaMbili,
Baraa, Sokoni, Elerai, Kimandolu, Olorieni, and Sombetini. Terrati and Engutoto.

1.2: Objectives of the field attachment (study)

The main objectives of the study (field) were as follows;
To describe and evaluate the management of economic planning, accounting management and finance
performance evaluation , outlining the weakness (if any) and suggest the correcting action to the
weakness so as to ensure a strong and satisfactory management and accounting for finance.
To evaluate the role played by various department such as trade and finance as well as accounting
department in ensuring safe and smooth management finance.

1:3 Type of Organization

Arusha City Council is a local government authority which provides different services to the people. The
type of Organization is local government organization and specifically responsible with cleaning around
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the City, improvement of social services, development of infrastructure and education and payment of
salaries to all City workers.

1.4: Major Services offered by the Arusha City Council

The ACC has a function of constructing and repairing roads, bridges and parks which are under its
control. Also the ACC provides fire services, water drainage services. The services are provided at low
cost so as to improve the living standard of the people. Specifically, the following are major services
provided;

 Trade and Economic Affairs

The ACC has a function of strengthening trade activities and economic affairs of its people. Trade is
strengthened by establishing markets with good infrastructure and charging dues, which are appropriate.
The economic affairs are strengthened by improving various economic sectors such as agriculture as
well as trade which contributes the revenues to the Arusha City council.

 Urban Planning and Environment

The ACC has to plan on the structure of the City and land management. The city Council provides land
to its people for building purposes and its gives guidance on how to use the land provided i.e. providing
maps for building purposes but now ACC establish another city project at bondeni city at Mulieti ward
for domestic and business for affordable prices.

 Health Services

Arusha city Council provides health services to its people. The services are provided through its
hospitals, dispensaries, and health centres. Also the city council has various programs on malaria and
HIV/AIDS control. ACC obtains revenue from charges on health services provided to people.

 Education and Culture

The Arusha City Council provides education to its people through Primary and Secondary schools which
are under its control. The ACC has a responsibility of providing a quality education to its people and
responsibility of establishing good working conditions for its employees in education sector. ACC have
consists several number of education centres such as primary schools, secondary schools, institutes like
IAA, Universities, Vocational Educational training institutes VETA, both private and public which
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provides education to the people inside and outsides of Arusha City Council for the benefits of our
nation.

ORGANIZATIONAL STRUCTURE

Fig 1.1 Organization Structure (Arusha City Council Scheme of Services (2020) Human
Resources Department)

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1.5: Numbers of Employees
Arusha city council currently, as at August 17/2020 has a total number of both female and male
employees 3349. The number of employees increases from time to time due to expansion of the
organization and the range of activities required to be provided.

In its desire to maintain a team of professional qualified and motivated staff, training
opportunities were provided even though there was no comprehensive training program.
Recruitment of staff and promotions affects or stimulates quality of performance among staff in
accordance to the scheme of service. Reviewed and designed of all job categories needed to be
observed so as to reflect the current situation and organizational.

1.6: Activities
Arusha City Council is a work process organization, where by different activities are processed there.
The following are the activities that are performed at the Arusha city council.

 Provision of Social Services

The great target of city councils is to meet the needs of the society such as; schools, hospital,
health, water and other services which are essential for human life. Under the decentralization
policy in Tanzania, reduced heavy pressure from Central Government by enabling (authorizing)
Local Authorities and departments to provide services on behalf of Central Government

 Environmental Conservation
The global changes in environmental issues lead every country to take measures to rescue human
being and Wildlife which are mostly affected by these crises. It is

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 the duty of city councils to make sure that environments are well kept against local hunters who
sometimes fire bushes, and protecting conserved areas for development purposes.

 Collection of Revenue
For any government to finance it expenditures it collects revenues from various sources. To do
this the Local Government (city Authorities) on behalf of the Central Government collects
revenue through taxes, fees, licenses and other charges.
 Water Supply
Arusha residents depend on 15 boreholes, 2 springs. Out of 15 bore holes only two are located
within the municipal boundaries and 13 are in the Arumeru districts. The water springs are
Olesha Masama located along Themis River and engare – endolu in the central business district.
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 The present water demand is approximately 42,000 m3 per day, but the supply capacity ranges
between 35,000m3 per day and 44,000 m3 per day in the dry seasons and rainy seasons
respectively. The service level is 92% of the population.

 Health

Health services are distributed all over Arusha City council. There is at least one or more health
facilities in every ward either under the authority of Arusha municipality or under private sector.
There is high concentration of health facilities in the Central Business District compared to the
peripheral rural wards. There are three different medical services offered by the Municipality
which include hospitals, health centers and dispensaries.

CHAPTER TWO
Chapter two explain about the activities perfumed within the Arusha city council in a daily routine as a
team,

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some of activities performed within Arusha City Council are accounting and auditing , providing
different

financial services to the different miscellaneous this activities assigned to the different department .

2.1 Placement in an organization

The field work was done at Finance and Trade department. This is a Department under the City
Director. The head of it is known as City Treasurer (CT), he is responsible direct to City Director. The
department has divided into 5 (Trade, Revenue, Expenditure, Salaries and Final Accounts). The
Department is responsible to ensuring an effective system of internal control is operated including the
writing and subsequent revision of detailed financial procedures; custody of Council assets and all
aspects of financial management for the Council, including appropriate arrangement for the staffing and
management of the finance department, preparations of annual budget and regular financial statements

2.2: Working environment

In general the placement has good working environment which was motivating and enjoyable. The
office supply good breakfast to all staff members and trainees, good office furniture and whenever
power interruption emerged the office was ready to provide generators to enable progress of duties.
There was good cooperation among all employees with good respect to each other. One hour was given
for lunch and workers to rest daily from 1 pm to 2pm; Arusha City Council has signed good working
condition agreements with workers association (TUCTA) which include better wage, working hours as
well as insurance for its workers. The fund also was providing allowances to trainees such as an
overtime allowance. Employees were working in cooperative and very friendly, teamwork which leads
to good performance of work.

2.3: Description of task and duties performed

There were various duties performed at ACC with the aim of preparing and presenting the financial
statements. These duties are as follows.

 Inspection of payment voucher

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Payment of voucher is a document which can be used as proof that a monetary transaction has occurred
between two parties. Normally in an organization a payment voucher can be used for variety of
purposes, sometimes taking the place of cash in a transaction, acting as a receipt or indicating that an
invoice has been approved for payment. The payment voucher contains some of the details as it is used
in Arusha City Council these are payees name, payees code, serial number as it is generated by the
system, the date to apply, amount in numbers and words and the signature whereby it should have three
signs of which is for the person prepared originated to and approved by of which should be with three
signatories. However the payment voucher in Arusha City Council is prepared in EPCOR room by the
system and should contain three copies. The inspection of payment voucher is done by ensuring all
supporting documents are available whether it is for a group or individual whereby by an individual it
depends with what he or she is filling for and by a group it also demand the other requirements example
if you purchase of an item then it should contain a quotation LPO (Local Purchase Order), receipt
vouchers, circular resolution and other documents and for an individual it should contain the certain and
some of other documents.

 Verification of figures

This task of verifying figures and entries in making comparison between the Revenue Collectors Cash
Book (RCCB) the dispatch books of general fund, health, and secondary education, primary education,
and deposit, youth and women development accounts. This verification was done by comparing the
figures so as to find out their existence, completeness and they are correctly valued.

 Preparation of bank reconciliation

This enables to prepare monthly bank reconciliation report together with the lists of outstanding
transactions for each report. These reports includes the accounts of primary education, health, primary
education, deposit, recurrent, general fund, youth, women and development and works accounts report.
It may be easy to reconcile the difference by looking at very recent transactions in either bank statement
or the cash book and seeing if some combination of them tallies with the difference to be explained
otherwise it may be necessary to go through and match every single transaction in both set of records
since the last reconciliation and see what transactions remain unmatched. Sometimes the necessary
adjustment has to be made in the cash book.

Entering the assets in the system called (SOMMA)

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The duty or responsibilities of this was to post the assets to the system of different sectors such as to
record the assets of Government hospitals and health clinics which are under the Arusha City Council in
the computer system and to record of an assets of Lemara secondary school in the system such as table,
chair and desks

Cross checking of presented cheques.

This activity is done by comparing bank statement and cash book and those entries which are in cash
book but do not appear in bank statement include presented cheques.

At ACC this task is done by comparing Monthly Bank Statement provided by bank at the end of each
month and dispatch book of cheque which maintains all records of cheques given out.

 Collection of services levy

Services levy is levy payable by business entities or any person conducting a business with business
licenses to the jurisdiction of the council authorities at the rate not exceeding 0.3% per cent of the
turnover net of the value added tax and the excise duty. Tax payer can choose between the different
model of the payment monthly or quarter. This was done from all tax payers Registered according to
their turnover par month which paid after three months.

Posting Local Purchase Order. At ACC before they purchase anything according of Procurement Act
they usually issue tenders to various suppliers where the best bidder wins the tender. Collection of
revenue

For any government to run it expenditures it collects revenues from various sources. To do this the local
government (city Authorities) on behalf of the central government collects revenue through taxes, fees,
licenses and other charges. With the support of subsides from Central Government the council can be in
the position of providing services to its people.

 Preparation of payment vouchers.

Preparation of payment voucher was the other task I performed. PV is a document which can be used as
a proof that monetary transaction needed and successful I managed to prepare some of them in order to
allow payment to take place for the different activities in council like payment for the employment who

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are use their time to performs the activities in the office and buying different tools which are needed by
council for doing a certain work

2.4: Interest on the Performed duties

Experiencing the practical applicability of the Accounting, Marketing Sales and Customer service here at
Arusha City Council made me gain more interest on the course since made me understand more the
applicability of this entire concept in an organizations. The duties where so interesting due to the
following reasons;

 Performing the duties which are directly linked with my area of profession gave me more
experience how things are done when it comes to customer service. Activities such as receiving of
customer in the organization and explaining to them different product and services that are
available in our organization.

Understanding how Market presentation are done and being organized give me some valuable
experience.

 Good support and encouragement from my onsite supervisor. He made me understand on how
things are done within the organization, the fact that she was always there when I needed support
made it easier form to perform the activities that were assigned to me.

2.5: Demands of the assigned duties and task

All the task and duties assigned to me had specific demands to enable every other process to run smoothly,
as planned and on time; Here below are some of those demands for the tasks and duties that so far we
were assigned to: -

 Team work

There were some tasks that to perform them independently you cannot achieve your target on time and
effectively. Hence such activities required as to work in groups as a team for the sake of accomplish
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them in time. Such of those tasks were market presentation, receive and handle customers. All of these
tasks they are very complex and challenging if you try to accomplish them all by yourself, thus team
working are highly required.

 Good understanding of Information and Communication Technology (ICT)

This is important because most of the activities are done by using computer and software also another
important thing is English Language because some market presentation require people to be well aware
of the language in order to make people understand the product and also to respond to some of the
questions.

 Time management
In an organization like Arusha City Council where by most the activities are interdependent, you cannot
be able to achieve the same goal if don’t have the time frame for each and every activity and making
sure that you work within such time so as to give room for other activities to be carried out on time.
Hence all the duties assigned to me were highly in need of well time management.
 Communication and people skills
To interact with many different people from different backgrounds in which needs each and every one of
us in our department to think beyond and handle each customer accordingly since being a good
communicator has a great advantage in doing business.

 Good understanding of Information and Communication Technology (ICT)

This is important because most of the activities are done by using computer and software also another
important thing is English Language because some market presentation require people to be well aware
of the language in order to make people understand the product and also to respond to some of the
questions.
 Good and strong work ethics
Most of the duties that I was assigned to were demanding me to be ethical in performing so as to ensure
transparency, fairness and accountability in dealings with various customers and my fellow trainee.

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Basic knowledge in computer and related application: during my practical training customization of
standard bidding document and other computer related work has made me realize how important it is to
have at least a basic knowledge in computer so as to make accomplishment of various assigned task
more easily and effectively.
Punctuality and hardworking: were also very important aspects in performing my duties during the whole
practical training period. This is due to the fact that as part of Arusha City Council

were supposed to observe time in terms of time of entering in the offices and timely accomplishment of
tasks

2.6: Problems experienced and how handled

 Lacks of accurate data to pay rent together with system have been problems of council to
increase revenue. In order to handle problem we should establish computers so as to put data in
the computerized and also in manually system

 Presence of Passengers to go to follow revenue because there are only one car sector of financial
accounting. And how to handle is to the government should provide another car for Arusha
municipal council to visit some areas to collect property tax and service levy in companies and
other areas.

 Also Effectiveness and efficiency of revenue collection establishment of good system of

accounting and ensuring adherence to the policies has been a major problem and receiving poor
consideration in various councils (Arusha Municipal council as a case study). Poor Management
of Resources, ignorance, lack of skilled and committed personnel, segregation of duties, proper
authorization, and adherence to council’s policies if all these are tackled will enable the council
in getting rid of losses through long outstanding debts and bad debts. Also it helps the
management to avoid the misuse of collected revenue.

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  Lack of stationeries. This is because lack of stationaries is the problem in Arusha municipal
council. In order to handle problem we should establish new offices to put all things needed in
the offices such as pen plain paper and so on so as to consume time

2.7: Ways used to solve the problems faced

Some problems were solved through asking assistance from supervisors on the duties one is assigned,
the problem of having too many students received by organization was solved through dividing the
student to attend, by coming through two shifts, on which each group had a maximum number of 10
students.

Also is spend a lot of time in the office to understand and listen to their language and how they
communicate to each other also I pass through list of company product, policies in order to have a better
understanding of company products, service and policies.

Whenever I was doing market presentation I was trying to emphasize to the customer that our company
has now changed and it has low interest rate and affordable loan to all government employees.

2.8: Expectations before Practical Training

What normally motivate many students are their expectations of adding something to their career after
having study a lot of theory in the class. With this mind set, expectations before Practical Training were;

i. To be assigned different tasks and work hand in hand with the employees and them offering their
guidance
ii. Knowing how to use computer based operations like software which is used to extract all the
information about their customers, employees and suppliers.
iii. To gain an exposure to the labor market in order to be able solicits jobs in the future.
iv. To be valued by the organization due to my practical abilities and personal intellect.
v. To know how individual efforts can facilitate and then bring about economic growth in the work
organizations and the national at large.
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 vi. Learning a lot concerning my professional that is procurement and logistics management in its
widest range.

What I learn is more than what I expected I learn many things more than I have imagined before and am
grateful to God for that. I now have more experience, skills and I have make connections and know
many people than before.

2.9: New Knowledge and Skills Gained

From the field activities have got new ideas and acts that learned in field, which was not done before
the field , means have learn in theoretical way at our institution (IAA). That includes preparation of bank
reconciliation statements, processing of cheques. Others include preparation of payment voucher, here
student receive new knowledge and skills about the procedure used to prepare voucher within the
organization.

In theory the trainee had studied bank reconciliation, accounting principles, and collection of taxes, but
by having this practical field he was able to perform and get practical exposure of all these areas and
other activities that have not been studied before like provision of tax assessment and registration blocks
system which widen and broaden his understanding and also provide him with strong experience and
competence on his field of study.

2.10: Gaps between Theory and Practice

During practical training it time for discovering a link between theory and practice. Normally it is what
one has in theory that he/she will apply when it comes into practice otherwise heavy training might be
needed. Theory on the other hand does not cover all what is needed in the labor market given a variety
of tasks undertaken in different organizations. While at Bayport the following gaps existed between
theory and practice

 Computer Knowledge

The computer course which is provided at the Institute is more theoretical based due to lack of some
specialized financial packages which are very essential in the field for examples accounting

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 packages. Also the computers used are very old and run outdated software which are very different
compare to the workplace. Example in university most computer run window vista or expert and
Microsoft word 2007.But in the office most computer run window 8 and 10 and operate Microsoft
office 2013 or2016. It difficult for student to understand this software without work training.

 Communication skills and interpersonal skills this is one of the problems which university
students encounter in the working area. For example for the organizations which are running
international and domestic the use of proper language as medium of communication is very
essential. This is due to the fact that there is a frequently interaction with other staffs as well as
customers who are foreigners either face to face or through telephone.

. 2.11: Employment prospect

i. At this point it is a great achievement by conducting my field study at Bayport, Accounting and
Finance department has motivated me to like the organization and if the opportunity to be
employed come I will be very happy and I will accept it since Bayport has what it takes for me to
work there, strong and good policy has made me realize how good and well the organization care
for her low level employees to the top level manager.
ii. To my view yes I think the organization would like it me to be their employee because I
executed the work perfectly and I was able to work under pressure and I was always punctual
arriving at work place on time.
iii. Honestly No I didn’t get any promises I was just told that whenever it happens that the
organization advertises for employment I should be the first to apply for employment.

2.12: Relevant of the attachment

During my practical training at Bayport I was attached at a relevant place and assigned duties which
were very much relate to my profession and interests, moreover there were many things which I was in
need to know them for the betterment of my carrier.

Thus during my practical training the attachment was relevant to what I am studying at the Institute of
Accountancy Arusha as well as to what I will later need in my career. The new things learned from the

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attachment, as explained under “New Things Learnt” in previous pages, are the evidence of my
attachment’s relevance.

Furthermore, being exposed to a corporate environment and learning the corporate culture of the
Bayport Financial service and Business Studies were things of great relevance to me. likewise, the
people I met, the connections I established, the good will I created, the attitudes and perspectives that I
now have as a result of the attachment, and other seemingly little but actually very important skills I
gained, particularly regarding human relations are the further attest to the relevance of my attachment.

CHAPTER THREE

3.0 CONCLUSION AND RECOMMENDATIONS

3.1: CONCLUSION
The practical training was very useful to me as the trainee pursuing degree programmer, since it
exposed me to the practical issues according to my area of specialization. Major strengths of the field

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attachment was to enhance my knowledge by improving skills, work abilities, confidence and also learn
different behaviors of people by interacting with the employees of the organizations. It also added new
insights to me and made future studies a bit easier through cementing the theories learnt in class. This
gave me a valuable experience which would have been difficult to be acquired in class. Weaknesses of
the field attachment program include, among others, poor knowledge of computer applications and
programming, this is because most of IT courses at IAA like Business Computer Application and
Management Information Systems are very theoretical and do not provide specific practical experience
enough to meet the demand of the rapid developments taking place in the Globe.

Sometimes, things we learnt in the practical field are not all taught in the class, this is due to the gap
between the theory and the practice. The trainee struggled to get place to do field work, for example,
many trainees apply seeking for placement to various organization, but the majority do not respond to
the application letters until trainees go to the organizations asking for responses.

3.2: RECOMMENDATIONS
3:2:1 TO THE INSTITUTE
Practical training session should be given to student at the end of every academic year, because through
practical training it is easy to practice most of the theoretical topics which have been taught in the class,
example knowing economic planning , economic evaluation, evaluation of revenue and marking the
estimation, preparation of invoices, cheques, vouchers and bank statement.

The course of information technology should be given much emphasis because in the field, most of
tasks are computerized and also storing the customers information in a data base by using automatic
system instead of manually system of preparing and storing of data.

Improving field attachment programs; it has been experienced that some of the organizations are
unwilling to allow students to undertake Practical Training within their organization, then it is
recommended that the Institute should at least prepare workshops, seminars and advertisements with

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various organization so as to create relevant organization for field practical training and In such a case
the problem can be reduced if not eliminated at all.

The Faculty should contact several organizations to known if and how many placements are they going
to offer. This will improve the placement process and reduce the burden to students of going around
looking for placements to work for their practical training.

Practical training period should be extended, that is it should be more than two months for the student to
get more experience with the working environment and the tasks performed.

Students should be given Assignments to search information on how the organization operate, its
management style and system of Accounting packages used this will help students to acquire more
knowledge on accounting packages.

3:2:2 TO THE ORGANIZATION

The Arusha City Council should provide allowance to the trainee so as help them to obtain basic need
during field study especially food in order to insure good attendance for student who lacks such
requirement.

Also Arusha City Council should increase materials necessity for field study especially computers and
chair to meet the number of student available during the field study.

REFERENCES

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 APPENDICES
 Arrival note
 Log book
 On- site supervisor assessment form
 Certificate of successful completion of practical training

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