I So Pray, My Lord

ISAAC CHRISTOPHER LUBOGO
I SO PRAY, MY LORD
“Legal Practice Demystified”

2
I SO PRAY, MY LORD.: LEGAL PRACTICE DEMYSTIFIED
© 2022 ISAAC CHRISTOPHER LUBOGO
The right of Isaac Christopher Lubogo to be identified as the author of this book has been
asserted by him in accordance with the Copyright and Neighboring Rights Act, 2006
The materials and contents in this book are ONLY for academic purposes intended to help
further research for law students and may only be cited as such and not copyrighted by the
author
First Edition 2022

ISBN: 978-9813-733-31-6
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‘I So Pray, My Lord’
This book consists of
5
Volumes
VOLUME ONE MANAGEMENT SKILLS
VOLUME TWO ACCOUNTING FOR LAWYERS
VOLUME THREE TAXATION
VOLUME FOUR TRIAL ADVOCACY
VOLUME FIVE PROFESSIONAL CONDUCT
4
I SO PRAY, MY LORD
v
vi
I SO PRAY, MY LORD
CONTENTS
DEDICATION .................................................................................................................................. xv
MANAGEMENT SKILLS ..................................................................................................................1

INTRODUCTION TO MANAGEMENT ................................................................................................ 2
TYPES OF MANAGERS ............................................................................................................................... 4
NATURE OF MANAGEMENT .................................................................................................................. 6
MANAGEMENT VS ADMINISTRATION .............................................................................................. 6
MANAGEMENT ROLES ............................................................................................................................. 7
EXAMPLES OF MANAGEMENT SKILLS ................................................................................................ 8
PROBLEMS FACED BY MANAGERS. .................................................................................................... 10
WHEN SKILLS FAIL ................................................................................................................................... 11
MANAGING DURING TURBULENT TIMES ..................................................................................... 13
MANAGING PEOPLE ................................................................................................................................ 17
KEY MANAGERIAL HUMAN RESOURCE CONCERNS ................................................................. 17
THE WHEEL OF SUCCESSFUL HR IN SERVICE FIRMS MANAGEMENT SKILLS ................... 18
CURRENT CHALLENGES IN MANAGING PEOPLE ....................................................................... 19
TIPS ON MANAGING PEOPLE SKILLS ................................................................................................ 20
DEVELOPING PEOPLE SKILLS ............................................................................................................... 20
EMPLOYEE DEVELOPMENT .................................................................................................................. 20
ASSESSMENT TOOLS ................................................................................................................................ 21
MANAGING NEGATIVE BEHAVIOUR ............................................................................................... 22
WHY NURTURE TALENT....................................................................................................................... 23
HOW TO NURTURE TALENT ............................................................................................................... 23
EXIT PLANNING ....................................................................................................................................... 24
MANAGER AS A COUNSELLOR ........................................................................................................... 24
QUALITY MANAGEMENT ..................................................................................................................... 25
PRINCIPLES OF QUALITY MANAGEMENT ...................................................................................... 25
LEARNING ORGANIZATION ............................................................................................................... 26
MANAGING CHANGE ............................................................................................................................. 27
CHANGE MANAGEMENT ...................................................................................................................... 28
vii
STAGES OF CHANGE ................................................................................................................................ 28

SOURCES OF CHANGE: ........................................................................................................................... 28
CORPORATE FAILURES DUE TO RESISTANCE TO CHANGE ................................................... 29
CAUSES OF RESISTANCE TO CHANGE. ............................................................................................. 29
DEALING WITH RESISTANCE TO CHANGE .................................................................................... 30
STRATEGIES FOR IMPLEMENTING CHANGE IN ORGANISATIONS: ..................................... 31
TEAMWORK AND TEAM BUILDING .................................................................................................. 32
TEAMS IN LAW FIRMS ............................................................................................................................. 33
KEY CHARACTERISTICS OF TEAMS ................................................................................................... 34
TYPES OF TEAMS ....................................................................................................................................... 34
TEAM EFFECTIVENESS (BEHAVIOUR IN SUCCESSFUL /EFFECTIVE TEAMS) ...................... 35
THE STAGES OF TEAM FORMATION /DEVELOPMENT .............................................................. 35
BUILDING EFFECTIVE TEAMS .............................................................................................................. 37
ROLES OF TEAM MEMBERS ................................................................................................................... 39
FACTORS CRITICAL FOR STRONG TEAMS..................................................................................... 39
BASIC TEAM SKILLS.................................................................................................................................. 41
CHARACTERISTICS OF EFFECTIVE TEAMS .................................................................................... 42
WHY TEAMS FAIL ...................................................................................................................................... 43
EMOTIONAL INTELLIGENCE ............................................................................................................... 44
PERSONAL BENEFITS OF EMOTIONAL INTELLIGENCE ............................................................. 45
PROFESSIONAL BENEFITS OF EMOTIONAL INTELLIGENCE .................................................... 46
SELF UNDERSTANDING ......................................................................................................................... 47
THE 10 MANAGEMENT COMPETENCIES SELF-AWARENESS. ................................................... 49
TIME MANAGEMENT .............................................................................................................................. 53
POOR TIME MANAGEMENT ................................................................................................................. 62
12 EXAMPLES OF POOR TIME MANAGEMENT HABITS OF MANAGERS ............................... 63
CAUSES OF POOR TIME MANAGEMENT .......................................................................................... 63
EFFECTS OF POOR TIME MANAGEMENT ON JOB PERFORMANCE ....................................... 64
CONCLUSION ............................................................................................................................................ 67
CHALLENGES OF TIME MANAGEMENT .......................................................................................... 67
EISENHOWER DECISION MATRIX ..................................................................................................... 68
DELEGATION ............................................................................................................................................. 68
WHY DELEGATE?....................................................................................................................................... 69
WHAT TO DELEGATE .............................................................................................................................. 69
viii
I SO PRAY, MY LORD
WHAT YOU SHOULD NOT DELEGATE ............................................................................................. 70

DETERMINING WHO TO DELEGATE ................................................................................................ 70
PREPARING TO DELEGATE .................................................................................................................. 71
SOLVING PROBLEMS IN DELEGATION ............................................................................................ 73
EVALUATING EFFECTIVENESS OF DELEGATION ........................................................................ 74
BARRIERS TO DELEGATION ................................................................................................................ 74
CUSTOMER CARE .................................................................................................................................... 75
KEY ASPECTS OF CUSTOMER CARE .................................................................................................. 76
SKILLS REQUIRED FOR EFFECTIVE CUSTOMER CARE .............................................................. 77
CUSTOMER SERVICE SKILLS ................................................................................................................ 77
CUSTOMER SERVICE COMES DOWN TO CARING ....................................................................... 86
AN EFFECTIVE CALL CENTRE ............................................................................................................. 86
PERFORMANCE AND REWARD MANAGEMENT ......................................................................... 87
HOW IS PERFORMANCE MANAGED? ................................................................................................ 88
BENEFITS: WHY IS PERFORMANCE MANAGEMENT IMPORTANT? ...................................... 88
ELEMENTS OF SUCCESSFUL PERFORMANCE MANAGEMENT SYSTEM ............................... 88
CHALLENGES OF PERFORMANCE MANAGEMENT .................................................................... 89
WHAT IS PERFORMANCE REWARD? ................................................................................................ 89
CHARACTERISTICS OF EFFECTIVE REWARDS SYSTEM ............................................................. 89
COMMUNICATION ................................................................................................................................. 90
WHY IS COMMUNICATION IMPORTANT ....................................................................................... 91
COSTS OF POOR COMMUNICATION ................................................................................................ 91
THE COMMUNICATION PROCESS .................................................................................................... 91
PURPOSES OF COMMUNICATION ..................................................................................................... 92
FORMS OF COMMUNICATION ........................................................................................................... 92
VERBAL & WRITTEN COMMUNICATION....................................................................................... 92
NON-VERBAL COMMUNICATION .................................................................................................... 93
CHOOSING COMMUNICATION MEDIUM ...................................................................................... 93
BARRIERS TO EFFECTIVE COMMUNICATION ............................................................................. 94
IMPROVING COMMUNICATIONS ..................................................................................................... 94
PHONE SKILLS IN COMMUNICATION ............................................................................................. 95
CATCHY SLOGAN .................................................................................................................................... 95
EXAMPLES OF EFFECTIVE SLOGANS ................................................................................................. 96
ix
SAYINGS OF THE WISE ............................................................................................................................. 96

CATCHY NEWSPAPER & MAGAZINE HEADLINES ........................................................................ 96
THE POWER OF BRANDING.................................................................................................................. 97
EXAMPLES OF PRODUCT PLACEMENT ............................................................................................ 97
TOP COMMUNICATION FAILURES ................................................................................................... 98
KEY TIPS IN COMMUNICATIONS ....................................................................................................... 98
ACCOUNTING FOR LAWYERS ................................................................................................ 100

INTRODUCTION .................................................................................................................................... 101
WHAT IS FINANCIAL ACCOUNTING? ............................................................................................ 101
BY WHAT MEANS CAN WE PROVIDE FINANCIAL ACCOUNTABILITY? ............................. 101
USERS/INTERESTED PARTIES OF ACCOUNTING INFORMATION ...................................... 103
INTERNAL USERS ................................................................................................................................... 103
EXTERNAL USERS ................................................................................................................................... 104
COMMON FINANCIAL STATEMENTS AND PURPOSE .............................................................. 106
QUALITATIVE CHARACTERISTICS OF FINANCIAL STATEMENTS ..................................... 107
FUNDAMENTAL CHARACTERISTICS ............................................................................................. 107
ENHANCING CHARACTERISTICS ................................................................................................... 108
BOOKKEEPING ......................................................................................................................................... 108
DISTINCTION BETWEEN BOOK-KEEPING AND ACCOUNTING ........................................... 109
ACCOUNTING CONCEPTS/PRINCIPLES ....................................................................................... 110
PREPARATION OF BOOKS OF ACCOUNTS .................................................................................... 114
THE ACCOUNTING EQUATION ....................................................................................................... 114
ASSETS ......................................................................................................................................................... 115
LIABILITIES ............................................................................................................................................... 116
EQUITY ....................................................................................................................................................... 116
DOUBLE-ENTRY ACCOUNTING ....................................................................................................... 116
ACCOUNTING CYCLE........................................................................................................................... 118
ACCOUNTING – CLASSIFICATION .................................................................................................. 119
SOURCE DOCUMENTS.......................................................................................................................... 120
EXAMPLES OF SOURCE DOCUMENTS............................................................................................. 120
BOOKS OF PRIME /ORIGINAL ENTRY ............................................................................................. 121
BANK RECONCILIATION .................................................................................................................... 125
x
I SO PRAY, MY LORD
AGREEMENT OF THE CASH AND BANK BALANCES ................................................................. 125

CAUSES OF DISCREPANCY IN BANK BALANCE STATEMENT AND CASHBOOK. ........... 126
WHY ARE CHEQUES DISHONOURED? ............................................................................................ 127
PREPARATION OF FINANCIAL STATEMENTS ............................................................................ 130
A CASE OF SERVICE FIRMS E.G. LAW FIRMS .................................................................................. 134
TAXATION ................................................................................................................................... 137

CLASSIFICATION OF TAXES ............................................................................................................... 138
KEY TERMS ................................................................................................................................................ 138
INCOME FROM EMPLOYMENT ......................................................................................................... 140
RENTAL INCOME ................................................................................................................................... 148
COMPUTATION OF TAX ...................................................................................................................... 149
BUSINESS INCOME ................................................................................................................................. 150
A TAX COMPUTATION TEMPLATE ................................................................................................. 151
LAWS APPLICABLE TO TAX ................................................................................................................ 156
TRIAL ADVOCACY .................................................................................................................... 162

BASIC PRINCIPLES OF PERSUASION ................................................................................................ 163
FUNDAMENTAL TRIAL ADVOCACY SKILLS ................................................................................ 163
COURT ETHICS ....................................................................................................................................... 164
CASE ANALYSIS ....................................................................................................................................... 165
THE CASE ANALYSIS PROCESS .......................................................................................................... 166
THE BASIS OF CASE ANALYSIS FOR DEFENDANTS .................................................................... 167
ELEMENTS FOR ASSAULT IN TORT ................................................................................................. 167
BATTERY.................................................................................................................................................... 168
DEFENCES.................................................................................................................................................. 168
STRENGTH ............................................................................................................................................... 168
STRENGTH ............................................................................................................................................... 169
EXAMINATION IN CHIEF AND WITNESS STATEMENTS ......................................................... 169
OBJECTIVES OF EXAMINATION IN CHIEF: ................................................................................... 170
EXAMINATION-IN-CHIEF ................................................................................................................... 174
WITNESS PREPARATION ..................................................................................................................... 182
xi
DOCUMENTARY EXHIBITS ................................................................................................................. 183

TYPES OF EXHIBITS ................................................................................................................................ 183
DOCUMENTARY EVIDENCE ............................................................................................................... 183
METHOD OF INTRODUCING DOCUMENTS IN TRIALS .......................................................... 184
DOCUMENT REFERENCES AT VARIOUS STAGES ....................................................................... 185
FOUNDATIONS OF DOCUMENTARY EVIDENCE ........................................................................ 185
FOUNDATION FOR SPECIFIC DOCUMENTARY EXHIBITS ...................................................... 187
SAMPLE CHECKLIST FOR TENDERING EXHIBITS DURING EXAMINATION IN CHIEF 190
CROSS EXAMINATION & IMPEACHMENT .................................................................................... 192
INTRODUCTION & LEGAL BASIS ...................................................................................................... 192
AIMS OF CROSS EXAMINATION ........................................................................................................ 192
THE DECISION TO CROSS-EXAMINE .............................................................................................. 193
THE CONTENT OF CROSS-EXAMINATION .................................................................................. 193
PREPARATION FOR CROSS-EXAMINATION ................................................................................ 194
TECHNIQUES OF CROSS-EXAMINATION ...................................................................................... 196
CROSS-EXAMINATION STRATEGY .................................................................................................. 197
HALLMARKS OF GOOD CROSS EXAMINATION.......................................................................... 198
THE ETHICS OF CROSS EXAMINATION ......................................................................................... 198
IMPEACHING A WITNESS .................................................................................................................... 199
TRIAL OBJECTIONS ............................................................................................................................... 200
INTRODUCTION .................................................................................................................................... 200
THE PURPOSE OF OBJECTIONS ......................................................................................................... 200
EXAMPLES OF POSSIBLE OBJECTIONS ............................................................................................ 201
PREPARING FOR OBJECTIONS .......................................................................................................... 201
THE DECISION TO OBJECT ................................................................................................................. 201
FACTORS TO CONSIDER...................................................................................................................... 202
THE TIMING OF OBJECTIONS ............................................................................................................ 203
MAKING THE OBJECTION ................................................................................................................... 203
RESPONDING TO AN OBJECTION .................................................................................................... 203
ETHICAL AND CONDUCT ISSUES .................................................................................................... 204
OPENING STATEMENTS ....................................................................................................................... 204
INTRODUCTION .................................................................................................................................... 204
LEGAL BASIS .............................................................................................................................................. 205
PURPOSES OF AN OPENING STATEMENT ..................................................................................... 205
xii
I SO PRAY, MY LORD
THE NATURE AND CONTENT OF AN OPENING STATEMENT ............................................. 206

THE PROHIBITION AGAINST ARGUMENT .................................................................................. 206
THE PROHIBITION AGAINST EXAGGERATION AND MISSTATEMENTS .......................... 207
LIMITED OR NO DISCUSSION OF THE LAW ................................................................................. 207
DISCUSSION OF THE FACTS ............................................................................................................... 207
OTHER OBJECTIONABLE CONTENT OF AN OPENING STATEMENT................................. 208
STRUCTURE OF OPENING STATEMENTS ..................................................................................... 208
INTRODUCTION OF ACTORS, PLACES AND INSTRUMENTALITIES .................................. 209
IDENTIFICATION OF THE DISPUTES .............................................................................................. 210
FINAL SUBMISSIONS .............................................................................................................................. 212
INTRODUCTION .................................................................................................................................... 212
ORDER OF ADDRESSES ......................................................................................................................... 212
STRUCTURING THE FINAL SUBMISSION. ..................................................................................... 213
WHEN TO CONCEDE ............................................................................................................................ 215
HALLMARKS OF AN EFFECTIVE FINAL SUBMISSION ................................................................ 215
STYLE OF PRESENTATION .................................................................................................................. 216
WHAT TO AVOID DURING FINAL SUBMISSIONS ....................................................................... 216
PROFESSIONAL CONDUCT ..................................................................................................... 218

TAKING OF INSTRUCTIONS .............................................................................................................. 219
TAKING OF INSTRUCTIONS .............................................................................................................. 219
RETAINER ................................................................................................................................................. 220
JOINT INSTRUCTIONS ......................................................................................................................... 221
WHEN DOES THE ADVOCATE’S EARNING COMMENCE? ....................................................... 221
ELEMENTS OF WITHDRAW FROM INSTRUCTIONS OR CLIENT’S CASE ........................... 222
PROCEDURE FOR WITHDRAWAL OF REPRESENTATION...................................................... 223
TYPES OF WITHDRAWAL..................................................................................................................... 224
NOTICE OF WITHDRAWAL ................................................................................................................ 224
DUTY FOLLOWING WITHDRAWAL. ............................................................................................... 224
CONFLICT OF INTEREST ..................................................................................................................... 225
THE RULE. ................................................................................................................................................. 225
CONFIDENTIALITY AND PRIVILEGE. ............................................................................................. 226
CONFIDENTIALITY RULE. .................................................................................................................. 227
xiii
GUIDING PRINCIPLES IN AN ADVOCATE-CLIENT RELATIONSHIP ................................... 228

BASIS FOR EXISTENCE OF PRIVILEGE. ............................................................................................ 229
NON-DISCLOSURE OF ADVOCATE-CLIENT RELATIONSHIP................................................. 231
WHEN DISCLOSURE IS PERMITTED. ............................................................................................... 232
DUTIES OF AN ADVOCATE. ................................................................................................................ 235
ADVOCATE’S DUTY TO COURT. ....................................................................................................... 237
ADVOCATE’S DUTIES TO COLLEAGUE. ......................................................................................... 240
PROFESSIONAL MISCONDUCT ......................................................................................................... 242
WHAT CONSTITUTES MISCONDUCT. ............................................................................................ 242
INSTANCES OF MISCONDUCT. ......................................................................................................... 244
ON THE NATURE OF THE ATTORNEY’S DUTIES, HELD; ......................................................... 248
DISCIPLINARY POWERS OF COURT. ............................................................................................... 251
DISCIPLINARY OFFENCES BY ADVOCATES. .................................................................................. 257
DISCIPLINARY MEASURES .................................................................................................................. 258
DISCIPLINARY PROCEDURE OF ADVOCATES. ............................................................................ 259
xiv
I SO PRAY, MY LORD
DEDICATION
I dedicate this book to Jireh and the Lord who breathes life and spirit on me.
xv
I SO PRAY, MY LORD
Volume One
MANAGEMENT SKILLS
1
I NTRODUCTION TO M ANAGEMENT
Are Your Ready to Be a Manager?
Today’s environment is diverse, dynamic, and ever-changing. Organisations need managers who can build
networks and pull people together. Managers must motivate and coordinate others. Managers are dependent
upon subordinates. They are evaluated on the work of others. Managers must focus on innovation to stay
competitive. Innovations may include: New products, services & technologies, controlling costs, Investing in
the future & Corporate values
Why Management?
One of the top legal firms in the world believed for years that technical expertise was the most important
capability for a company to stay competitive. They thought that the best managers were those who left their
staff to work independently and intervened only when people got stuck with a technical problem. However,
when the firm carried internal research and asked employees what they valued most in a manager, technical
expertise ranked last.
So, why is management important?
Definitions
A manager is someone who works with and through people, supervises and coordinates the use of organization’s
resources in order to accomplish organizational goals. Managers are the executive function of the organization.
Resources are organizational assets i.e. People, skills, knowledge, information, raw materials, machinery and
financial capital
What is management?
Management skills can be defined as certain attributes or abilities that an executive should possess in order to
fulfill specific tasks in an organization. They include the capacity to perform executive duties in an organisation1
while avoiding crisis situations and promptly solving problems when they occur.
Management skills can be developed through learning and practical experience as a manager. The skills help the
manager to relate with their fellow co-workers and know how to deal well with their subordinates, which allows
for the easy flow of activities in the organization.2
Good management skills are vital for any organization to succeed and achieve its goals and objectives. A manager
who fosters good management skills is able to propel the company’s mission and vision or business goals
forward with fewer hurdles and objections from internal and external sources.3
1
https://corporatefinanceinstitute.com/resources/management/management-skills/
2
Ibid
3
Ibid
2
I SO PRAY, MY LORD
Management and leadership skills are often used interchangeably as they both involve planning, decision-
making, problem-solving, communication, delegation, and time management. Good managers are almost
always good leaders as well.4
In addition to leading, a critical role of a manager is to also ensure that all parts of the organization are
functioning cohesively. Without such integration, several issues can arise, and failure is bound to happen.
Management skills are crucial for various positions and at different levels of a company, from top leadership to
intermediate supervisors to first-level managers.5
While management is both an art and science, it is a very wide and elusive subject, and no conclusive definition
exists. Management can be defined as a process, an activity or a profession.
Management is an art and science of getting things done thru and with the help of others 6.The process of
coordinating work activities so that they are completed efficiently and effectively with and through other
people. The attainment of organizational goals in an effective and efficient manner through POLC. The social
process of planning, organizing, staffing, directing, coordinating & controlling for the determination &
achievement of organizational objectives in a dynamic environment.
The term ‘management’, though readily understood, is not easily defined, partly because it is used to describe
behaviour in very diverse situations. Charles Handy (1985) says this problem is related to the difficulty of
defining a manager’s role. He says that definitions of management tend to be “so broad that they are
meaningless or so stereotyped that they become part of the background”. Nevertheless, there are clearly
identifiable management functions in an enormous variety of roles. The important issue is whether analysing
and evaluating these management functions helps those in the roles to perform them more effectively.7
In very simple terms, Armstrong (1999, p. 3) defines management as a process of deciding what to do and then
getting it done through the effective use of resources, including people. He explains that people are the most
critical resource available to managers, since it is through this resource that all other resources – knowledge,
finance, materials, equipment, etc. – will be managed.8
Therefore, management is best described as an interactive and dynamic people process in which the manager is
personally very active (Armstrong, 1990). Because management is an interactive, engaged process, while the
manager benefits from delegating work he or she cannot really delegate core duties and functions away from the
team, and so teamwork becomes extremely important. In sum, management can be described as more an art
4
Ibid
5
6
Mary Parker Follet
7
https://www.google.com/url?sa=i&rct=j&q=&esrc=s&source=web&cd=&cad=rja&uact=8&ved=0CAMQw7AJahcKEwi41bHF1s
T8AhUAAAAAHQAAAAAQAw&url=https%3A%2F%2Fwww.ebookbou.edu.bd%2FBooks%2FText%2FSARD%2FDYDW%2Fm
odule07.pdf&psig=AOvVaw3ZZwZ4S5r4yWaN1P0FiU8y&ust=1673701420517670
8
Ibid
3
than a science since managers are continually required to use their ongoing judgement and expertise in a
dynamic, interactive, team environment. Clearly administration has a part to play in this.9
What is it Like to Be a Manager?
The manager’s job is diverse and highly fragmented. Managerial tasks can be characterized into characteristics
and roles. Most managers enjoy activities like leading others, networking and leading innovation. Managers
dislike controlling subordinates, handling paperwork, and managing time pressure
What do managers have in common?
a) They create the systems, conditions and environment that enable organizations to survive and thrive
beyond the tenure of any specific supervisor or manager.
b) Give direction to their organization, provide leadership, and decide how to use organizational resources
to accomplish goals” -Peter Drucker
c) Build & coordinate an entire system
d) Create systems/conditions that enable others to perform those tasks
e) Recognize the key role of people
f) Managers use a multitude of skills to perform functions
T YPES OF MANAGE RS 10
a) Top managers - responsible for making organization-wide decisions and establishing the plans and goals that
affect the entire organization.11 Top-level managers, or top managers, are also called senior management or
executives. Leaders of the organisation are setting in top-level management. These individuals are at the top one
or two levels in an organization and hold titles such as Chief Executive Officer (CEO), Chief Financial Officer
(CFO), Chief Operational Officer (COO), Chief Information Officer (CIO), Chairperson of the Board,
President, Vice president, Corporate head.
 Top-level managers make decisions affecting the entirety of the firm.
 Top managers do not direct the firm’s day-to-day activities; instead, they set goals for the organisation
and direct the company to achieve them.
9
https://www.google.com/url?sa=i&rct=j&q=&esrc=s&source=web&cd=&cad=rja&uact=8&ved=0CAMQw7AJahcKEwi41bHF1s
T8AhUAAAAAHQAAAAAQAw&url=https%3A%2F%2Fwww.ebookbou.edu.bd%2FBooks%2FText%2FSARD%2FDYDW%2Fm
odule07.pdf&psig=AOvVaw3ZZwZ4S5r4yWaN1P0FiU8y&ust=1673701420517670
10
https://www.studocu.com/en-gb/document/university-of-south-wales/managing-organisations-people/management-notes-
summary-managing-organisations-people/924027
11
4
I SO PRAY, MY LORD
 Top managers are ultimately responsible for the organization’s performance, and often, these managers
have obvious jobs.
Top-level managers require having excellent conceptual and decision-making skills12 Top-level managers are
responsible for setting goals, creating plans, and supervising the entire organization. Middle-level managers are
engaged in diverting organizational activities to attain the goals set by top management. The lower-level
managers run every organizational work unit and carry out the essential tasks. They are the foot soldiers of the
company.
b) Middle managers - all managers between the first-line level and the top level of the organization. Manage the
first-line managers. Middle level managers: Middle-level managers, or middle managers, are those in the levels
below top managers. Middle managers’ job titles include General Manager, Plant Manager, Regional Manager,
and Divisional manager.
 Middle-level managers are responsible for carrying out the goals set by top management. They do so by
setting goals for their departments and other business units.
 Middle managers control, motivate and assist first-line managers in achieving business objectives.
 Middle managers also communicate upward by offering suggestions and feedback to top managers. In
addition, because middle managers are more involved in the day-to-day workings of a company, they
may provide valuable information to top managers to help improve the organization’s bottom line.
Middle-level managers’ job perfection depends very much on these communication and interpersonal skills.13
c) First-line managers: manage the work of non-managerial individuals who are directly involved with the
production or creation of the organization’s products. These are also called lower-level managers, shop level or
supervisors. These managers have job titles such as office manager, Shift Supervisor, Department Manager,
Foreperson, Crew leader, and Store manager.14
 First-line managers are responsible for the daily management of line workers—the employees who
produce the product or offer the service.
 There are first-line managers in every work unit in the organization. These are the managers that most
employees interact with daily, and if the managers perform poorly, employees may also perform poorly,
may lack motivation, or may leave the company. Although first-level managers typically do not set goals
for the organization, they have a powerful influence on the company.
A First-level manager requires technical skills and knowledge for the particular work he supervises.15
12
https://www.iedunote.com/3-levels-of-management-organizational-hierarchy
13
Ibid
14
https://www.iedunote.com/3-levels-of-management-organizational-hierarchy
15
Ibid
5
N ATURE OF MANAGEMENT
Management as a science, not an exact science is a social science which deals with behaviour of people in
organizations. Management principles based on observed phenomenon, systematic classification, and analysis of
data.
Management as an art, application to solution of practical problem is an art
Management as a profession, professional manager- one who undertakes management as a career and not
interested in acquiring ownership. Profession has following characteristics
a) A body of principles, techniques, skills and specialized knowledge
b) Formalized methods of acquiring training &experience
c) Establishment of a representative organization with professionalization as its goal
d) Formation of ethical codes for the guidance of conduct
e) Charging of fees based on services
M ANAGEMENT V S A DMINISTRATION
Practically, there is no difference between management & administration. i.e. the managers who are higher up in
the hierarchy denote more time on administrative function & the lower level denote more time on directing and
controlling worker’s performance.
The difference can be summarized under : -
a) Functions
b) Usage / Applicability
c) Organizational Performance
d) Organization - social entity that is goal directed and deliberately structured
e) Effectiveness - degree to which organization achieves a stated goal
f) Efficiency - use of minimal resources (raw materials, money, and people) to produce the desired volume
of output
g) Performance – organization’s ability to attain its goals by using resources in an efficient and effective
manner
The Management Functions
6
I SO PRAY, MY LORD
a) Planning. Identifying goals and resources or future organizational performance.
b) Organizing. Assigning tasks, delegating authority and allocating resources.
c) Staffing. Having the right person in the right place at the right time.
d) Leading/Directing. The use of influence to motivate employees to achieve goals – inspiring &
motivating!
e) Controlling. Monitoring activities and taking corrective action when needed.
M ANAGEMENT R OLES
a) Human/ Interpersonal - involve people and duties that are ceremonial and symbolic in nature.16 The
human or the interpersonal skills are the skills that present the managers’ ability to interact, work or
relate effectively with people. These skills enable the managers to make use of human potential in the
company and motivate the employees for better results.17 Involves the ability to work well with people.
b) Informational - receiving, collecting, and disseminating information. Understanding about human skills
for managers to extract work from employees. The most significant role for managers is to effectively
manage people in organization and to give best output. Human relations skills are also called
Interpersonal skills. It is a capability to work with individuals.18 It assists the managers to comprehend,
converse and work with others. It also helps the managers to lead, encourage and develop team strength.
Human relations skills are necessary by all managers at all levels of management. All managers have to
work together. These skills will allow managers to become leaders, to inspire employees to do best and
complete task successfully. Some of human relation skills include Sensitivity to others, treating people
fairly, listening intently, Communicating warmth, Establishing rapport, Understanding human
behaviour, Empathy, Tactfulness, Cooperative team member, Avoiding stereotyping people, Feeling
comfortable with different kinds of people, Fun person to work with, Treating others as equals, Dealing
effectively with conflict, Helping clarify misunderstandings, Creating an environment of social
interaction.19
c) Decisional - revolve around making choices emphasis that managers give to the various roles seems to
change with their organizational level.
d) Technical - knowledge of and proficiency in a certain specialized field. Technical skills involve skills that
give the managers the ability and the knowledge to use a variety of techniques to achieve their objectives.
These skills not only involve operating machines and software, production tools, and pieces of
16
17
Ibid
18
https://www.civilserviceindia.com/subject/Management/notes/managerial-skills.html
19
Ibid
7
equipment but also the skills needed to boost sales, design different types of products and services, and
market the services and the products. 20 Technical skills give the manager knowledge and ability to use
different techniques to achieve what they want to achieve. Technical skills are not related only for
machines, production tools or other equipment, but also, they are skills that will be required to increase
sales, design different types of products and services, market the products and services.21 Technical skills
are most important for first-level managers. When it comes to the top managers, these skills are not
something with high significance level. As we go through a hierarchy from the bottom to higher levels,
the technical skills
e) Conceptual - ability to think and to conceptualize about abstract and complex situations,22 see the
organization as a whole, understand the relationships among sub-units visualize how the organization
fits into its broader environment. These involve the skills managers present in terms of the knowledge
and ability for abstract thinking and formulating ideas. The manager is able to see an entire concept,
analyse and diagnose a problem, and find creative solutions. This helps the manager to effectively
predict hurdles their department or the business as a whole may face.23
Conceptual skills are talent or understanding of managers for abstract thinking to assess whole situation and
identify different states and to foresee the future state of the business. Conceptual skills is the ability of a
manager to envisage the organisation as whole, distinguish interrelationships and be aware of how the
organisation fits into the civilization, community and the world ( K.N. Bartol). 24 Conceptual skills exploit the
ability of a human to form concepts. Such skills include thinking creatively, formulating abstractions, analysing
complex situations, and solving problems. Such skills assist management team to understand the major causes of
the problems and not the symptoms. Mangers that have mastery over these skills are in a position to solve the
problems and enhance productivity of organisation.25 It also helps the manager to establish goals for
organisation and devise plan for every situation. Prof. Robert Katz describe that conceptual skills are needed by
the senior management because they are involved in planning, organising and problem-solving tasks. In the
business filed, these skills are necessary for managements to operate business successfully. Conceptual skills are
used in planning and dealing with ideas and abstractions. Such abilities enable manager to make good decision
which is a characteristic of all managers (Katz, R. 1974).26
E XAMPLES O F M ANAGEMENT S KILLS
20
21
https://www.pfh-university.com/blog/three-types-managerial-skills
22
23
Ibid
24
25
Ibid
26
8
I SO PRAY, MY LORD
There is a wide range of skills that management should possess to run an organization effectively and efficiently.
The following are six essential management skills that any manager ought to possess for them to perform their
duties:
1. Planning
Planning is a vital aspect within an organization. It refers to one’s ability to organize activities in line with set
guidelines while still remaining within the limits of the available resources such as time, money, and labour. It is
also the process of formulating a set of actions or one or more strategies to pursue and achieve certain goals or
objectives with the available resources.27
The planning process includes identifying and setting achievable goals, developing necessary strategies, and
outlining the tasks and schedules on how to achieve the set goals. Without a good plan, little can be achieved.
2. Communication
Possessing great communication skills is crucial for a manager. It can determine how well information is shared
throughout a team, ensuring that the group acts as a unified workforce. How well a manager communicates
with the rest of his/her team also determines how well outlined procedures can be followed, how well the tasks
and activities can be completed, and thus, how successful an organization will be.
Communication involves the flow of information within the organization, whether formal or informal, verbal
or written, vertical or horizontal, and it facilitates the smooth functioning of the organization. Clearly
established communication channels in an organization allow the manager to collaborate with the team, prevent
conflicts, and resolve issues as they arise. A manager with good communication skills can relate well with the
employees and, thus, be able to achieve the company’s set goals and objectives easily.28
3. Decision-making
Another vital management skill is decision-making. Managers make numerous decisions, whether knowingly or
not, and making decisions is a key component in a manager’s success. Making proper and right decisions results
in the success of the organization, while poor or bad decisions may lead to failure or poor performance.
For the organization to run effectively and smoothly, clear and right decisions should be made. A manager must
be accountable for every decision that they make and also be willing to take responsibility for the results of their
decisions. A good manager needs to possess great decision-making skills, as it often dictates his/her success in
achieving organizational objectives.29
4. Delegation
27
28
29
Ibid
9
Delegation is another key management skill. Delegation is the act of passing on work-related tasks and/or
authorities to other employees or subordinates. It involves the process of allowing your tasks or those of your
employees to be reassigned or reallocated to other employees depending on current workloads. A manager with
good delegation skills is able to effectively and efficiently reassign tasks and give authority to the right employees.
When delegation is carried out effectively, it helps facilitate efficient task completion.
Delegation helps the manager to avoid wastage of time, optimizes productivity, and ensures responsibility and
accountability on the part of employees. Every manager must have good delegation abilities to achieve optimal
results and accomplish the required productivity results.
5. Problem-solving
Problem-solving is another essential skill. A good manager must have the ability to tackle and solve the frequent
problems that can arise in a typical workday. Problem-solving in management involves identifying a certain
problem or situation and then finding the best way to handle the problem and get the best solution. It is the
ability to sort things out even when the prevailing conditions are not right. When it is clear that a manager has
great problem-solving skills, it differentiates him/her from the rest of the team and gives subordinates
confidence in his/her managerial skills.30
6. Motivating31
The ability to motivate is another important skill in an organization. Motivation helps bring forth a desired
behaviour or response from the employees or certain stakeholders. There are numerous motivation tactics that
managers can use and choosing the right ones can depend on characteristics such as company and team culture,
team personalities, and more. There are two primary types of motivation that a manager can use. These are
intrinsic and extrinsic motivation.
Management skills are a collection of abilities that include things such as business planning, decision-making,
problem-solving, communication, delegation, and time management. While different roles and organizations
require the use of various skill sets, management skills help a professional stand out and excel no matter what
their level. In top management, these skills are essential to run an organization well and achieve desired business
objectives.32
P ROBLEMS FACED BY M ANAGERS .
a) The impact of governments: In some developing countries, there is a general perception that public
resources are being mismanaged – for example, if a government spends money earmarked for
development on political election campaigns. An improvement in the effectiveness of public
30
ibid
31
https://corporatefinanceinstitute.com/resources/management/management-skills/Ibid
32
Ibid
10
I SO PRAY, MY LORD
management is an important condition of sustainable development (Howell in Blunt et al, 1993, p.

88).33
b) Inappropriate management styles; In many cases, Western management styles have been adopted as
appropriate for management in Africa and Asia, but the special circumstances and conditions of
organisations in developing countries have sometimes not been considered. For example, in African
organisations, the views of local grassroots organisations and communities are dominant and should
always be kept in mind. This is not necessarily part of Western management style.34
c) Favouritism: Goran Hyden (in Blunt et al, 1993, p. 88) sees the fundamental problems of African
management as lying in: “the economy of affection which means that the network of support,
communications and interaction among structurally-defined groups connected by blood, kin,
community or other affinities, (for example religion)” that determines who will get government-funded
jobs. So, employment in and for government, for example, does not rest on the employee’s skills and
abilities but on whom in the government s/he is related to.35
d) Elitism: The elite may manage the system in their own interests, together with aid organisations and
donor governments.36
e) Excessive bureaucracy: This derives from over emphasis on classical management practices. The focus
tends to be on management procedures as ends in themselves rather than on using procedures to tackle
the practical problems faced by management and make organisations more effective. Governments may
use long and often irrelevant processes in order to ensure that the correct procedure is in place, but this
is at the expense of the people affected by these processes.37
W HEN S KILLS F AIL
Management skills are tested most during turbulent times. Many managers fail to comprehend and adapt to the
rapid pace of change in the world
33
https://www.google.com/url?sa=i&rct=j&q=&esrc=s&source=web&cd=&cad=rja&uact=8&ved=0CAMQw7AJahcKEwi41bHF1
sT8AhUAAAAAHQAAAAAQAw&url=https%3A%2F%2Fwww.ebookbou.edu.bd%2FBooks%2FText%2FSARD%2FDYDW%2F
module07.pdf&psig=AOvVaw3ZZwZ4S5r4yWaN1P0FiU8y&ust=1673701420517670
34
Ibid
35
36
Ibid
37
11
Common failures include:
a) Poor Communication: Communication is one of the core aspects of a successful team, so your
communication style as a leader significantly affects your leadership efforts. Everyone on your team
requires consistent, clear communication about your expectations for the group. Maximize efficiency by
regularly meeting with your team as individuals and as a group to communicate information about goals
and explain changes to the workplace.38
Remove confusion in your role as a leader by using both verbal and written communication to share
performance benchmarks and record best practices for accomplishing tasks. Comment on positive behaviours
to encourage your team and provide thoughtful, constructive feedback to improve their skills. Support mutual
communication by providing your team with channels to make suggestions about your leadership techniques. 39
b) Poor Interpersonal Skills: particularly in the early and middle stages of a manager’s career. For some, the
problem is the ability to inspire and win loyalty with subordinates. This is usually the result of poor
listening skills and the inability to give and take criticism well. These managers often view conflict as
something bad, instead of something inevitable that needs to be handled.40
c) Treating employees as instruments.
d) Failure to clarify direction and performance expectations: It's challenging to lead a team when you're
unsure of the goals you want to meet. Team members rely on leaders to establish key objectives and
make a plan for achieving those goals. Defining specific goals for yourself and your team guides your
leadership efforts, helps you track your progress and makes it easier to identify challenges.41
Use data from your team's past projects to establish a baseline level of productivity, then identify areas for
growth. Write down a few goals for each team member to focus on and include a timeline for when you expect
them to accomplish each goal. Post the goals in an easily accessible and visible location to provide regular
reminders to the team.42
e) Being Too Friendly
Most of us want to be seen as friendly and approachable to people in our team. After all, people are happier
working for a manager that they get on with. However, you'll sometimes have to make tough decisions
regarding people in your team, and some people will be tempted to take advantage of your relationship if you're
too friendly with them. This doesn't mean that you can't socialize with your people. But you do need to get the
38
https://www.indeed.com/career-advice/career-development/failure-of-leadership
39
Ibid
40
https://www.loyaltyleader.com/why-so-many-managers-fail/
41
https://www.indeed.com/career-advice/career-development/failure-of-leadership
42
Ibid
12
I SO PRAY, MY LORD
balance right between being a friend and being the boss. Also, make sure that you set clear boundaries so that
team members aren't tempted to take advantage of you.43
f) Failing to Define Goals
When your people don't have clear goals, they muddle through their day. They can't be productive if they have
no idea what they're working for, or what their work means. They also can't prioritize their workload effectively,
meaning that projects and tasks get completed in the wrong order.
Avoid this mistake by learning how to set smart goals for your team. Use a team charter to specify where your
team is going and detail the resources it can draw upon.44
M ANAGING D URING T URBULENT T IMES
During turbulent times, managers really have to stay on their toes, and use all their skills and competencies to
benefit the organizations and its stakeholders – employees, customers, investors, the community and so forth.45
a) Communicating with clarity, listening with interest
High-performing teams and organizations are built on a foundation of leadership communication skills. With
clear, direct communication, leaders set the tone for honesty and collaboration from the top. Effective managers
practice their communication skills to streamline operations, bolster culture, and deepen engagement. And,
most important, it creates a better employee experience. 46 Though often overlooked, listening skills are as
important as speaking and writing. Managers need to work on their listening skills to increase understanding. It
helps to be open to different ideas and makes people feel respected and heard.
How to improve: Effective communication requires preparation, practice, and feedback. Strong
communicators run productive meetings and convey important information by using multiple methods.
Sometimes, this includes verbal, written, and visual messages to support different learning styles. Managers at all
levels of experience can benefit from communication training.47
b) Thinking strategically, problem-solving, and making timely decisions
43
https://www.mindtools.com/a125fey/10-common-leadership-and-management-mistakes
44
Ibid
45
https://www.citeman.com/11254-when-skills-fail.html
46
https://www.betterup.com/blog/management-skills
47
Ibid
13
Decision-making, problem-solving and strategic thinking are important management skills for managers and
leaders at all levels. Each skill is distinct, yet they’re all related to big picture thinking:48
 Timely decision-making. Both new and experienced managers too often delay making decisions because
they’re afraid of being wrong. While decisions need to be well considered, managers should avoid
dragging their feet. This gives team members less time to execute, causing stress and decreasing work
quality.
 Problem-solving. When presented with problems, effective managers help teams flip the switch and
think creatively. They view challenges as opportunities for learning, brainstorming new ideas, and
improving ways of working.
 Strategic thinking. Like an architect drawing a blueprint, a strong grasp of operating strategy helps
managers step back. This helps leaders to create an overall plan to guide themselves and their team to
focus and achieve the goals that matter most.
How to improve: Managers can strengthen strategic, problem-solving, and decision-making skills by
encouraging input, brainstorming, and empowering team members to take on more challenges and decisions on
their own. This also means being ok with making mistakes. Managers demonstrate their own behaviour by
accepting responsibility for mistakes. They show it’s how one handles and learns from mistakes is more
important than striving for perfection.49
c) Managing time based on priorities
No manager or team can do it all. That’s why time management and prioritizing are such essential management
skills, especially in today’s high-pressure work environment. When a manager uses poor time management, it
causes burnout and harms employee well-being.50
By prioritizing goals, projects, and tasks, managers help themselves and their teams focus on what’s important –
and let go of what’s not. Efficient time management means setting reasonable and realistic expectations, as well
as protecting and respecting employees’ time.
How to improve: Strengthening your time management skills begins with developing self-awareness to identify
problem areas and understand your relationship to time. Asking for feedback is a good way to start, as it’s often
easier for others to spot time-saving opportunities and time-wasting behaviours. Try a time-tracking tool and
conduct a time audit to get a clear picture of how you currently use time. Identify the time management skills
you most want to strengthen, such as prioritization and delegation, and pick one at a time to work on. For
example, you may decide to adopt new habits and techniques, such as weekly and daily planning.
d) Organizing to win
48
49
Ibid
50
14
I SO PRAY, MY LORD
A good manager sets up their team for success by creating organisational skills that outline clear roles,
responsibilities, and processes to get work done. With a strong structure in place, managers help minimize
friction and smooth the path for delegating tasks and empowering their team.
Though it may seem counter-intuitive, the structure creates freedom and room to innovate because it frees up
time and space to think beyond the routine. Still, organisational structures also need to be flexible. Effective
managers allow team members to work outside the lines when it makes sense, and make sure they feel
comfortable with proposing new processes and ways of working that may save time, improve customer service,
or add other value.
How to improve: Empowerment is the key to effective delegation. Instead of having an answer to every
question, the most effective managers are coaches -- people who can guide others to arrive at their own
solutions, put them into action, and set goals, says researcher and management consultant Julia Milner. By
working on your coaching skills, you can learn how to avoid micromanaging and develop individuals’ strengths
instead.51
e) Inclusive leadership skills
With more dispersed teams, BetterUp research indicates that a sense of connection and community makes big
impact on employee success and retention, and managers play a leading role in creating the cultural glue that
helps people stick together. When managers learn and strengthen skills in building relationships, trust, and
inclusion, their teams and people thrive.
BetterUp studied the impact of inclusive leaders. What is it? We’ve defined inclusive leadership as creating an
environment of involvement, respect, and connection. It’s an inclusive environment where the richness of ideas,
backgrounds, and perspectives are harnessed to create business value.
From better onboarding to encouraging participation by inviting newcomers and junior members to meetings,
managers can build a stronger culture of inclusion.
“Creating a culture where employees feel like they’re valued and respected, they’re included, they belong, that’s
what it all boils down to. Leaders who can create those environments are pretty game-changing for culture
How to improve: The best thing about strengthening cultural skills is you don’t do it alone. While your HR
organization should have support for managers looking to build community and connection, your team will
likely be the best source. Ask your team to help brainstorm ideas, ask for volunteers to plan and lead activities,
and you’ll be on your way.52
Applying emotional intelligence for managing yourself and others. Though the concept of emotional
intelligence (EI) took the business world by storm nearly three decades ago, it took a pandemic for organizations
51
Ibid
52
Ibid
15
to recognize the true importance for managers and their teams. Managers with strong emotional intelligence
skills are great to work with, as they operate with self-awareness, empathy, and a knack for diffusing difficult
situations.
How to improve: While some people tend to have naturally high EI, anyone can strengthen the related skills and
qualities. It’s well worth the effort because EI will improve both your work and personal life. You can get started
with these quick tips for developing emotional intelligence. If you want to invest more in your personal as well
as business growth, try EI training and coaching for leaders.53
f) Hiring, developing, and keeping the best people
Top managers become people magnets for employee retention, recruiting, and hiring by building and
developing a team of people who are better than they are in the skills they were hired to do. There are many ways
to increase retention, starting with becoming the best manager you can be by working on the skills that will help
your team the most.
As we know, teams with a feeling of strong connection and belonging are more likely to stay together.
Moreover, when positions open, managers can enlist team members in recruiting their next colleague, bringing
higher-quality employee referrals to the process. Developing a positive team culture begins with the hiring and
interview process. Good managers provide a clear description of the position’s skills and requirements. In
interviews, ask open-ended questions, listen closely, and follow up on answers that need further exploration.
You can learn more about a candidate by treating them with respect and putting them at ease. In turn, their first
impression will be more likely to be of a manager they’d like to work for.54
Hiring decisions aren’t easy. Managers who prioritize their team culture base the selection process on both the
needs of the job and the cultural fit with the team and organization.
How to improve: Developing strong retention and recruitment is an ongoing journey that depends on
nurturing your team culture over time. If you’re concerned about making smart and objective hiring decisions,
you may benefit from self-awareness and bias training. Managers also can gain insight, especially into cultural fit,
by asking team members to assist in the interview and selection process.
While these skills are important for managers of teams of all sizes, there are some skills that are especially critical
when leading larger teams and managing small teams.55
Take home assignment!
1. Write down your personal motivation!
2. At business/organizational level -The concern is “enhancing productivity or organizational

performance”. Thus, discuss relevance of management to a local law firm.
53
Ibid
54
55
16
I SO PRAY, MY LORD
M ANAGING P EOPLE
Introduction
People are an organisation’s most important assets. That is why every manager, regardless of his functional area
or level in the organizational structures should have the basics in people management. But it is challenging to
find the right staff with a combination of technical competence, high ethical standards, and drive
People management is the process of training, motivating, and directing employees to optimize workplace
productivity and promote professional growth. Workplace leaders, such as team leads, managers and
department heads use people management to oversee workflow and boost employee performance every day. 56
So, managers need to;
1. Hire the right people
2. Enable their people
3. Motivate and energize the people
K EY MANAGE RIAL H UMAN R ESOURCE CONCERNS
The Human Resource is the most important resource in an organization. It is concerned with:
 Attracting and retaining the right people;
 Motivating people;
 Developing employee skills;
 Managing talent;
 Managing performance;
 Dealing with negative employee behaviour;
 Building a learning organization; and
 Change management
What will you do as a manager?
When you come across two types of employees; The nonperforming and difficult employee, the performing but
difficult employee, the nonperforming and difficult employee should be evaluated and assigned different
56
https://www.indeed.com/career-advice/career-development/guide-to-people-management
17
positions. They should be taken through coaching, training, and mentorship with hope that things will become
better. However, if nothing happens after going through disciplinary route, then let the employee go.
The difficult but performing employee might be tricky to let go immediately due to many reasons
1. He brings in big clients and money that keeps the organization going
2. He puts the team on top of the performance chart
3. He is talented
4. He supersedes his targets
5. He is highly innovative
6. He challenges sloppy workers
However, he is not a team player, occasionally stands up to the boss setting a bad example to the rest, no one
knows what he is up to.
a) Do not give special favours due to his superior performance
b) Give him leadership responsibility (Ferguson and Arsene Wenger turned their bad boys into jewels by
rewarding them with leadership positions)
c) Explain and don’t give orders
d) Develop organizational values
e) Tell the employee no one is indispensable
T HE W HEEL OF S UCCESSFUL HR IN S ERVICE F IRMS M ANAGEMENT SKILLS
Leadership that:
a) Focuses the entire organization on supporting the frontline
b) Fosters a strong service culture with passion for service and productivity
c) Drives values that inspire, energize and guide service providers
What is managed in people?
a) Skills
b) Abilities
c) Knowledge
18
I SO PRAY, MY LORD
d) Attitudes
e) Interests
f) Careers
g) Personality Talent
Why manage people?
a) Direct desired behaviour.
b) Prepare them for future changes
c) It’s a stepping stone to building organizational culture.
d) Enhances employee commitment and loyalty. through open communication systems, participatory
performance systems etc
e) Contributes to Quality management.
f) Manager is able to development employees
g) Performance management. introduce systems that clarify objectives as well as setting systems of
measuring performance at all levels in the organization
C URRENT CHALLE NGES IN MANAGING PEOPL E
a) The work force is not committed or loyal to the organization due to conflict of interest
b) Varying expectations among workers
c) Influence of trade unions
d) Diversity in the work force
e) Rights of privacy e.g. Employees may have rights over their personal information
f) Globalization effects, expatriate labour, cultural shock, e-workers or virtual workers
g) Changes in technology which necessitates management to ensure their employees are abreast with the
recent trends
h) Individual challenges
i) Individual Differences
j) Attitudes and perceptions

19
k) Motivation
l) Cultural differences
m) Behaving Ethically
T IPS ON MANAGING PEOP LE SKILLS
1. Build Relationships: Managing is about people. Great managers build lasting relationships with their people
that are based on trust, respect and communication
2. Be Accountable: Managers are quick to hold employees accountable for performance failures or bad
behaviour. When they fail to hold themselves accountable, the fail to manage their people. Managers willing to
take a bullet for their employees are able to gain the respect and trust needed to effective manager their people.
3. Listen: Great managers also do not wait for employees to come to them. Instead, they proactively seek
feedback and address issues before they create any problems.
4. Be Transparent: Never hide anything from your people. It is deceptive and can cost you their respect. This
does not mean that you should blab inside information that upper management has deemed confidential.
5. Support Career Development: Good employees are hard to find and even harder to replace. In an attempt to
keep good employees, some manager avoid career development. They do not help their people prepare for
future advancement opportunities within the company.
6. Consistency: Team members should all be treated in a comparable way without favourites or discrimination.
7. Respect: Different team members have different skills and these differences should be respected.
8. Inclusion: Involve all team members and make sure that people’s views are considered.
9. Honesty: You should always be honest about what is going well and what is going badly in a project.
D EVELOPING PEOPLE SKI LLS
The trends in the workplace today require employees to continuously hone their knowledge, skills and abilities
to cope with new processes, systems and technologies so as to be able to develop the skills that will enable them
handle new and more demanding assignments
E MPLOYEE DEVELOPMENT
The combination of formal education, job experiences, relationships, and assessment of personality and abilities
to help employees prepare for the future of their careers. Development is about preparing for change in the
form of new jobs, new responsibilities, or new requirements.
20
I SO PRAY, MY LORD
Why employee development?
a) To improve quality.
b) To meet the challenges of global competition and social change.
c) To incorporate technological advances and changes in work design.
d) One way to motivate employees
e) To prepare them for succession
f) Reduces employee turnover
Four Approaches to Employee Development.
a) Formal Education; These may include:
1. Workshops
2. Short courses
3. Lectures
4. Simulations
5. Business games
6. Experiential programs
7. Many companies operate training and development centres.
b) Assessment: Involves collecting information and providing feedback to employees about heir behaviour,
communication style, or skills. Information for assessment may come from the employees, their peers,
managers, and customers. Another way to develop employees is to begin with an assessment which may
consist of assigning an activity to a team and seeing who brings what skills and strengths to the team.
A SSESSMENT T OOLS
a) Myers-Briggs Type Indicator (MBTI)
b) Assessment Centres Benchmarks Assessment Performance Appraisal 360-Degree Feedback.
21
c) Job experiences: the combination of relationships, problems, demands, tasks, and other features of an
employee’s jobs. Most employee development occurs through job experiences.
Key job experience events include:
1. Job assignments
2. Interpersonal relationships.
Through these experiences, managers learn how to handle common challenges, and prove themselves.
Working outside one’s home country is the most important job experience that can develop an employee for a
career in the global economy.
d) Interpersonal relationships: employees can also develop skills and increase their knowledge about the
organization and its customers by interacting with a more experienced member: mentoring, coaching
M ANAGING NEGATIVE BEH AVIOUR
Counter Productive work behaviours is used as an umbrella label to mean behaviour that is intended to have
detrimental effect on organizations and their members contrary to the legitimate interests of the organization.
The negative behaviours have been labelled as aggression, antisocial behaviour, deviance, delinquency, revenge,
retaliation, theft, drug abuse, alcohol use, absenteeism and unsafe behaviours like accidents. Managers need to
understand and develop work strategies and practices that will reduce on counterproductive work behaviours in
organizations
How can this be effectively done?
1. Open communication. In an open climate, employees feel free to express opinions, voice complaints,
and offer suggestions to their superiors. Open communication climate is desirable because it enhances
human relationships, which occasion increases morale and productivity.
2. Enhanced self-control. Self-control is the ability of the individual to contemplate consequences in the
long term before satisfying his or her current needs. A combination of perceived stressors and
insufficient control is likely to trigger negative emotions.
3. Clear Conflict resolution strategies: Conflict refers to a serious disagreement, argument, or differences
between two or more parties which in itself could be caused by differences in organizational policies and
structures, personality factors, interaction styles, cultural and ideological factors. In a workplace,
conflict can create an environment filled with gossip and backstabbing, tension etc. From a practical
perspective, the management of conditions that tend to induce a particular emotion can go a long way
toward reducing CWB and enhancing OCB, and thereby improving both employee and organizational
well-being.
22
I SO PRAY, MY LORD
4. Nurturing Talent: Effective training processes and practices allow organizations to consistently hire and
retain the right people and invest in and nurture them throughout their work life. Today’s managers
increasingly understand that a highly-skilled, knowledgeable workforce is critical to achieving business
success while maintaining a competitive advantage.
W HY NURTURE TALENT
a) Contributes disproportionate value to the organization
b) Have the easiest time finding other employment
c) They produce as much as 10 times more than the average worker, while they often require less
than two times the pay
d) The more top performers you have, the greater the organization’s productivity
e) Enhance competitiveness
H OW TO NURTURE TALENT
a) Recognize - First, we have to recognize our natural talents, appropriate to the context being
considered.
b) Value - Secondly, we need to do some analysis to work out how these strengths add value to our
organization.
c) Reward, motivate and engage- Once you've identified your top talent, it's important to put
programs in place to effectively reward, motivate and engage them, so you can retain them.
d) Develop - We have a duty to ourselves and others to identify our strengths and develop them as
much as we can in order to add more value
e) Use - In most cases, when people have taken the time to recognize, value and develop their
talents, they will naturally put them to good use. Furthermore, the better they become in their
areas of strength, the more people notice and ask them to do more
Barriers to nurturing talent
Managers are often failing to nurture the talent of their employees, losing out on innovation, skills and
performance gains as a result. Part of the reason for this is;
a) Talent is seen as a threat. There is a tendency to fear for our own positions when someone comes
along who could potentially be our replacement.
b) Lack of time often prevents talent from being properly nurtured.

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E XIT PLANNING
Exit planning or strategy is preparing to leave your job. The day to plan your exit is the first day you start a new
job. Career progression is essential in any job – avoid ‘dead end’ jobs. Do not stay in a mismatched work
environment where the job is no longer suitable for you. Where possible negotiate the terms of your departure
with your employer. Do not lose face and do not ‘burn bridges’ – maintain cordial relationships with employers,
bosses and colleagues
Exit package
You must have a clear understanding of your exit pay upon termination of employment as you may use this to
start a new career/business or to sustain you in-between jobs
Exit interviews
For departing employees are conducted by organizations as part of their learning and improvement process
Exit strategies
1. Search for a new job while you are still employed. It is difficult to look for a job if you are out of work.
2. Agree on a reasonable departure period. Give notice as stipulated in your contract when you accept a
new job.
3. Ask your employer if you can work part-time or a reduced schedule while you look for a new job.
4. Transfer out of your current department if the company and culture are a good fit but your immediate
environment is not.
5. Ask your manager to discuss an exit strategy with you. No matter the reason, if your job is not working
out, perhaps your organization will work with you to pave your way out the door. No hard feelings; it
just didn't work out.
M ANAGE R AS A COUNSE LLOR
Success as a manager depends upon your ability to get things done and reach your goals through your
employees. At the same time, you need to lead, support, and develop your team members, and that can be a
tough balancing act. Managers need to sometimes coach and sometimes counsel. A manager first identifies a
problem that interferes with an employee’s work performance. In such situations, the manager needs to switch
from coaching to counselling mode. Think of this as a process that helps the employee define specifically what
behaviour he or she needs to change in order to improve his or her performance or resolve a problem.
A good manager is both coach and counsellor, and does the following:
 Motivates employees to do good work;

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I SO PRAY, MY LORD
 Reinforces good performance;
 Encourages employees to stretch;
 Sets clear expectations;
 Provides positive feedback on an ongoing basis;
 provides constructive feedback on a timely basis;
 Acknowledges employees’ progress toward their goals
Q UALITY MANAGEMENT
A management approach centred on quality, based on the participation of organization's people and aiming at
long term success. This is achieved through customer satisfaction and benefits all members of the organization
and society.
In other words, TQM is a philosophy for managing an organization in a way which enables it to meet
stakeholder needs and expectations efficiently and effectively, without compromising ethical values. Total
quality management can be summarized as a management system for a customer-focused organization that
involves all employees in continual improvement. It uses strategy, data, and effective communications to
integrate the quality discipline into the culture and activities of the organization.
P RINCIPLES OF QUALITY MANAGEME NT
a) Customer-focused. The customer ultimately determines the level of quality. No matter what an
organization does to foster quality improvement
b) Leadership - leaders establish unity of purpose, direction and the internal environment in which people
can become fully involved in achieving the organization's objectives.
c) Total employee involvement. Total employee commitment can only be obtained after fear has been
driven from the workplace, when empowerment has occurred, and management has provided the
proper environment.
d) Process centred - a desired result is achieved more efficiently when related resources and activities are
managed as a process.
e) Integrated system approach to management - identifying, understanding and managing a system of

interrelated processes for a given objective contributes to the effectiveness and efficiency of the
organization
f) Continual improvement - continual improvement is a permanent objective of an organization.
25
g) Fact-based decision making. In order to know how well an organization is performing, data on
performance measures are necessary. Effective decisions are based on the logical and intuitive analysis of
data and information
h) Mutually beneficial supplier relationships/Communication- mutually beneficial relationships between

the organization and its suppliers enhance the ability of both organizations to create value
L EARNING ORGANI ZATION
Learning is a strategic resource which provides a firm with a competitive advantage in form of knowledge and
skills. Learning means integrating new knowledge or mixing existing knowledge in different ways, which leads
to newness and thus to innovation
Elements of Organizational Learning
Templeton et al. (2002) proposed four inter-related elements of organizational learning:
a) Knowledge acquisition,
b) Information dissemination,
c) Information interpretation
d) organizational memory
Knowledge acquisition: Is the process by which knowledge is obtained.
Sources of knowledge include
 customer surveys
 research and development activities
 performance reviews
 scanning the organizational environment
 analyzing competitors’ products
 internal and external networks
 employee training and development programs.
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I SO PRAY, MY LORD
Information dissemination
Is processes by which information from different sources are shared, leading to new information or
understandings. In this process, information is distributed through the organization which actually facilitates
knowledge sharing among the employees. Provides an opportunity for organizations to learn from the
experience of others
Information interpretation
Is a process by which distributed information is given one or more commonly understood interpretations. This
process involves organizational members conceptualizing the information that is distributed.
Organizational memory
Is a means by which knowledge is stored for future use. Organizational memory is important to learning because
without memory learning would have a short life due to employee turnover and the passage of time. Overall,
organizational learning creates new knowledge and skills which are key strategic resources, which have the
capacity to enhance firms’ innovations and performance.
M ANAGING C HANGE
Before Embarking on Change
a) Align the change with the company’s strategy
b) Understand what you’re likely to achieve
c) Ensure executives committed to achieving change
d) Verify there are sufficient resources
a) Assess need for external help, find outside resources. “Change management is crucial to the success of
any change effort.”
Concept of change
Change means making things different. Change refers to Transformation in operations that may or may not be
imposed from above but are instrumental to organisational growth. Organizational change can be defined as a
better way or system of combining different elements- knowledge, products, customer demands, markets. etc..
into a new and more productive whole. Change means movement, movement means friction, friction means
conflict (Saul 1972). It is the management of this friction that forms the basis of successful management of
change.
Major Types of Change:

27
1. Planned Change
2. Unplanned Change
C HANGE M ANAGE MENT
Change Process
It is vital to first appreciate how change occurs so as to manage it effectively. Various models & theories of the
change process exist;
a) Depression
b) Experiment
c) Decisions
d) Integration
S TAGES OF C HANGE
1. Shock in response to the event which signals change – ‘I don’t believe it.’
2. Denial of the reality of the change – ‘It won’t affect me.’
3. Frustration and anger about the change. A tendency to blame, and a sense of injustice – ‘Why me? What
have I done to deserve it?
4. Depression & apathy – ‘I’m fed up. It’s not fair.’
5. Experimenting with new behaviour. As a result of the pain suffered in stage 4, a willingness to try
something new – ‘I’ll give it a try.
6. Accepting the reality of the change – ‘It’s not as bad as I thought it would be.’
7. Integrating the change into your life. Developing new attitudes and ways of behaving – ‘I never thought
it would work.’
S OURCES OF CHANGE :
a) Competition from other groups/organizations
b) Supervisor pressure
c) Better raw materials
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I SO PRAY, MY LORD
d) New technology
e) Change of leadership
f) Change in membership composition
g) Organisational policies
h) Change of organisational ownership, (for example privatisation in Uganda),
i) Market outreach and demand of the service/product.
j) Natural progression.
k) globalization
C ORPORATE FAILURES DU E TO RESISTANCE TO C HANGE
a) Blockbuster (1985 – 2010) – Home movie & video games rental
b) Polaroid (1937 – 2001) & Kodak (1889-2012) – Cameras
c) Toys R Us (1948 – 2017) – Toys retailer
d) Pan Am (1927 – 1991) – Luxury airline
e) Borders (1971 – 2011) – Book store
f) Tower Records (1960 – 2004) – Music
C AUSES OF R ESISTANCE TO CHANGE .
a) Self-interest & protecting status quo: individuals who have achieved status, privileged or self-esteem
through effective use of an old system will often see new plans as a threat.
b) Inadequate benefits & rewards: The what’s in in for me syndrome.
c) Fear of the unknown: people may be uncertain of their abilities to learn new skills, their aptitude with
new systems or their ability to take on new roles. The risk of standing still is seen to be less than of
moving forward.
d) Differing perceptions: people may sincerely believe that the plan is wrong. They may view the situation
from a different viewpoint or may have aspirations for themselves or the organisation that are
fundamentally opposed to the plan
e) Suspicion and low trust: some people may not trust the plan, or the people who have created it
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f) Conservatism and attachment to old ways: organisations or people may simply be opposed to change.
This can result from loss of touch with customers, from lack of exposure to better ways of doing things
or from slowness of decision making.
g) Politics: different interest groups may occur within the organisation, and the alliances involved may
cause resistance to change.
h) Limited mindsets: i.e. fixated mental models may inhibit/fail generating strategic options
i) Poor decision making
j) Lack of resources: limited resources available
k) Inadequate competence: sometimes, change in organizations necessitates changes in skills, and some
people will feel that they won’t be able to make the transition very well.
l) Misunderstanding about the need for change/when the reason for the change is unclear — If staff do
not understand the need for change you can expect resistance. Especially from those who strongly
believe the current way of doing things works well…and has done for twenty years!
m) Temporary fad — When people belief that the change initiative is a temporary fad
n) Not being consulted — Failure to involve all those who would be affected by change. If people are
allowed to be part of the change, there is less resistance. People like to know what’s going on, especially if
their jobs may be affected. Informed employees tend to have higher levels of job satisfaction than
uninformed employees.
o) Poor communication — It’s self-evident isn’t it? When it comes to change management there’s no such
thing as too much communication
p) Changes to routines — When we talk about comfort zones we’re really referring to routines. We love
them. They make us secure. So there’s bound to be resistance whenever change requires us to do things
differently.
q) Exhaustion/Saturation — Don’t mistake compliance for acceptance. People who are overwhelmed by
continuous change resign themselves to it and go along with the flow. You have them in body, but you
do not have their hearts. Motivation is low.
D EALING WITH RE SISTAN CE TO CHANGE
The following strategies can be used to reduce resistance to change.
a) Effective communication & Education
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I SO PRAY, MY LORD
b) Gradual Method of introducing changes.
c) Facilitation & Support (e.g. Guarantee job, counselling & other security)
d) Coercion in form of use of authority, threats, intimidation etc
e) Bribery/ Introduction of special rewards.
f) Good Timing
g) Manipulation & Co-option
h) Involvement, agreement & participation
i) Offer new, worthwhile experiences
j) Be adaptable to new suggestions
k) Convince opinion makers
l) Pay the price for change
m) Set the pace for change
n) Play it simple- Simplicity is a virtue
S TRATE GIES FOR I MPLEMENTING C HANGE IN ORGANIS ATIONS :
a) Create a shared vision and common direction: This should reflect the values of the company; the vision
should include the rationale, the benefits and personal ramifications/consequences
b) Develop a non-threatening and preferably participative implementation process: Skilfully present plans,
make information readily available, explain the benefits for end users; start small and simple; go for
quick wins, publicise & celebrate successes
c) Support change ‘champions’ and ‘agents’: The change advocate role is critical to create a vision,
motivate employees to embrace that vision and craft a structure to reward those who strive towards
realisation of the vision
d) Line up political sponsorship: Broad-based support is important (both formal and informal support).
Identify target individuals and groups whose support is needed. Define the critical mass of support
needed; Identify where each key player is on the continuum (from ‘no commitment’, ‘may let it
happen’, ‘help it happen’ to ‘make it happen’
e) Draft an implementation plan: this plan maps out the resources required, timescales, and so on
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f) Develop enabling structures: e.g. pilot tests, off-site workshops, training programmes, new reward
systems and symbolic changes such as redesigning work spaces
g) Create a sense of urgency: You have to create the right reason. It could be a crisis , real or manufactured.
Get the graphs out that tell the story
h) Reinforce and institutionalise change: It is important to reinforce the change, Reward those who take
risks and incorporate the new behaviours. To sustain change, structures of the organization may need to
be modified including policies and procedures. Create a culture where adaptation to change is the norm
= become known as a learning organisation
Key Skills for Change Management
a) Political skills –Capacity to understand the organizational politics involved.
b) Analytical skills: – Need to have clear insights of steps being taken to affect change and the possible
resulting positive and negative outcome of change.
c) People skills: – Need to consider to diverse dimensions involved i.e. organizational cultures, values,
attitudes towards life and work, personalities, people’s priorities, the gender and sexual preferences etc..
d) System skills - Organizations operate as systems and a systemic view needs to be considered when
preparing for change in an organization.
e) Business skills - Need to understand how business works i.e. the sources of resources used in the
organization, the market opportunities, products and product development. customers, and customer
relations.
T EAMWORK A ND T EAM B UILDING
What is a Team?
“A team is a small number of people, with complementary skills, who are committed to a common purpose,
performance goals, and approach for which they are mutually accountable." Working together to achieve
common goals. People working together in a committed way to achieve a common goal or mission. The work is
(usually) interdependent and team members share responsibility and hold themselves accountable for attaining
the results." Organizational and team goals take precedence over personal goals – there is no ‘I’ in team(work).
An organization achieves a lot more when members work as a team than as individuals. The Soviet adage “From
each according to his abilities, to each according to his needs” sums up teamwork. All members of the team
must contribute to the best of their ability – do not leave things to the usual suspects. An organization must
consciously undertake activities to build teamwork.
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I SO PRAY, MY LORD
Why Teams?
Teamwork engenders trust and loyalty. Lawyers haven’t traditionally worked in a team oriented way - there is
need to change approach and strengthen teams .It’s not just about the lawyers – it’s about productivity.
Marketing is now a vital function in law firms . The 80/20 rule and maximizing client lifetime value
specialization and collaboration lead to greater satisfaction. Law firms can benefit tremendously by striving to
establish a more collaborative work environment and emphasizing the importance of teamwork, both internally
amongst colleagues and externally with clients.
“Coming together is a beginning. Keeping together is progress. Working together is success.” — Henry Ford
The reasons for forming teams are as follows;
a) Teams are natural problem solving devices
A team setting opens up new communication lines. Because of the necessity of communication within a team,
members encounter problems and challenges in early stages and are able to head them off with greater efficiency
and success.
b) Teams are collections of the organization’s best assets
Each team member has specific talents. By combining individuals in team fashion, all of these talents are joined
to work toward a common goal.
T EAMS I N L AW F IRMS
There have been huge changes in legal practice in the last 15 years. While still a profession, things have shifted far
more towards law firms being businesses. Law firms are run as corporate entities with most firms having a
Managing Partner or Business Manager. Law firms have continued to grow in size and ‘one man/woman’
practices are now extremely rare. As such, law firms have begun to appreciate that the factors that influence
business success in other industries apply equally to them – including the need for effective teamwork.
Fundamental business concepts like marketing, branding, sales, and efficient operations, are now becoming
paramount to a law firm’s success. But one often overlooked aspect of running a successful business is
teamwork. The legal profession is conservative and hierarchical with ‘bosses’ and ‘subordinates’ and many firms
do not pay much attention to teamwork. Here’s an analysis on the importance of teamwork in the modern law
firm, and tips for how law firms can create a more team-oriented culture.
Note that; Teamwork is increasingly essential in today’s law firms. The complex, international and integrative
nature of legal work requires professionals to combine their specialized expertise in order to successfully serve
the most attractive clients. Partners who collaborate realize the benefit of generating more sophisticated,
innovative and lucrative work. They are able to develop synergies and have higher turnover of cases.
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Note, while teamwork undoubtedly entails risks and coordination costs, these challenges can be mitigated by
implementing appropriate measures. Lawyers who develop their own teamwork capabilities and network are
likely to reap both intellectual and financial benefits
K EY C HARACTERIS TICS OF T EAMS
a) Commitment to a common purpose and meeting performance goals
b) Mutual accountability
c) Trust and collaboration
d) Commitment to a common approach
e) Positive Synergy
f) Complementary skills
g) Small number – distinct from a mob
h) Shared responsibility
T YPES OF T EAMS
Teams are categorized in terms of four characteristics i.e.
a) Purpose – Teams are categorized according to purpose
Problem solving teams
Product development
Re–engineering teams
Market development teams
b) Structure – Teams divided according to their management i.e. Self – managed and supervised teams
Self –managed teams –assume responsibility of managing themselves
Supervised teams – under the management of a manager who is responsible for guiding the team in its
operations and performance evaluation
c) Duration – temporary or permanent teams
Temporary Teams – formed for a specified period e.g. task forces, project or problem solving teams.
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I SO PRAY, MY LORD
Permanent Teams- remain in existence as long as the organization is in operation e.g. functional department
teams
d) Membership – include Functional, cross – functional and virtual teams
Functional teams – work teams composed of managers and subordinates in different functions e.g. Marketing,
Accounting, Procurement, HRM etc..
Cross – Functional Teams – work teams in which individuals who are experts in various specialties or functions
work together on various organizational tasks Virtual Teams- members do not meet on a face to face basis but
rather user computer technology to tie together physically dispersed members to achieve a common goal
T EAM E FFECTIVENESS (B EHAVIOUR IN SUCCESSF UL /E FFECTIVE TEAMS )
a) Acceptance of Team goals: should be developed through a group process of team interaction &
agreement in which each team member is willing to work toward achieving these goals.
b) Acceptance of responsibility: team members actively participate in sharing of roles to facilitate the
accomplishment of tasks and feelings of group togetherness.
c) Feedback: freely given as a way of evaluating the team's performance and clarifying both feelings and
interests of the team members. When feedback is given it is done with a desire to help the other person.
d) Team decision making: involves a process that encourages active participation by all members.
e) Sharing Information: Teams members have to share ideas and collaborate with each in order to enhance
team performance
f) Problem solving: discussing team issues, and critiquing team effectiveness are encouraged by all team
members.
g) Conflict: is not suppressed. Team members are allowed to express negative feelings and confrontation
within the team which is managed and dealt with by team members. Dealing with and managing
conflict is seen as a way to improve team performance.
h) Team member resources: talents, skills, knowledge, and experiences are fully identified, recognized, and
used whenever appropriate.
i) Risk taking and creativity: are encouraged. When mistakes are made, they are treated as a source of
learning rather than reasons for punishment.
T HE S TAGES OF T EAM F ORMATION /D EVELOPMENT
35
Psychologist Bruce Tuckman first came up with the memorable words: Forming, Storming, Norming and
Performing in 1965 to describe the path to high-performance that most teams follow. Later, he added a fifth
stage that he called “adjourning” (and others often call “mourning” – it rhymes better!)
Stages of Team Formation
a) Stage I: Forming - Provide clear direction to establish the team’s purpose, setting goals, etc.,
b) Stage II: Storming – Provide strong, hands-on leadership to keep people talking and task-focused
c) Stage III: Norming – Codes of behaviour becomes established and an identifiable group culture
emerges. People begin to enjoy each other’s company and appreciate each other’s contributions
d) Stage IV: Performing – Teams that reach this stage achieve results easily and enjoyably. People work
together well and can improve systems, solve problems and provide excellent customer service.
e) Stage V: Adjourning – Temporary project team reaches this stage; celebrate their team’s achievements.
a) Forming
This is orientation stage and is usually fairly short and may only last for a single meeting at which people are
introduced to one-another. The goal is stated, tasks identified and regulations regarding conduct and
performance of tasks are agreed upon by team members.
b) Storming
•Interaction stage.
•As members interact, they start experiencing differences in perceptions, objectives and how they perform work.
•Cliques or factions form and there may be power struggles (Conflict develops among individuals and groups ).
• There can even emerge a rebellion against leaders which at times can fail further development of the team.
Conflict resolution skills are important at this stage
• Stage of cohesion
•Agreement and consensus is largely formed within team (and they respond well to facilitation by leader).
•Roles and responsibilities are clear and accepted.
•Commitment and unity is strong
•The team may engage in fun and social activities.
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I SO PRAY, MY LORD
•The team discusses and develops its processes and working style. There is general respect for the leader and
some of leadership is more shared by the team.
c) Norming
d) Performing
e) Final stage
The team is more strategically aware - they know clearly what they are doing and why i.e. team is performing
tasks. They have a shared vision and can stand on its own feet with no interference or participation from the
leader. The team has a high degree of autonomy. Disagreements occur but now they are resolved within the
team positively and necessary changes to processes and structure are made by the team.
f) Adjourning
For temporary teams, this is the stage where the team’s goals and tasks have been accomplished and wraps up
activities with disbandment in mind. The team’s performance shifts from high task performance to closure.
B UILDING EFFECTI VE T EAMS
Done using Team Effective Model that contains four elements i.e.
a) Work design
b) Composition
c) Context
d) Process
Composition; involves the following features;
 Ability of members- to perform effectively i.e. a team requires different types of skills including
technical, problem solving, decision making and good interpersonal skills. Right skill mix is crucial
 Personality – teams that rate high in average levels of emotional stability, agreeableness & self confidence
tend to be more successful
 Size of team – most effective teams are neither too small or too big. Recommended number is between 5
& 12
 Roles and diversity – in a team members have different roles. Matching individual preferences with
team roles increases the likelihood of team effectiveness
 Flexibility – in effective teams, one member can easily stand for the other & vice versa
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 Members’ preference – during selection process, select members who prefer to work in a team setting
Context; Contains the following features
 Adequate resources – the organization should support the team with adequate resources e.g. timely
information, appropriate staff and finances to achieve goals.
 Leadership – the team members should be allowed to select the appropriate leadership style to avoid
conflicts
 Performance evaluation and reward system – in addition to their normal evaluation and rewards,
management should consider team based appraisals and profit sharing to reinforce team effort &
commitment
Process; Consists of the following features
 Common purpose – an effective team has a common & meaningful purpose that provides direction
momentum & commitment for members.
 Specific goal – effective teams breakdown their common purpose into specific & clear goals. Clear goals
facilitate communication which helps the team to focus on results unitedly.
 Team efficacy – team members should have confidence in themselves i.e. believe they can succeed. It
motivates them to work harder.
 Conflict Levels – give room for some level of conflicts to improve team effectives. E.g. Task conflicts
stimulate discussions and can led to better team decisions.
 Social Loafing – tendency for individuals to expend less effort when working collectively than as an
individual. Thus effective teams should have collective responsibility and accountability the team’s
tasks.
Teams initiate change
Often those at the top of the organization are challenged by what changes are necessary within an organization.
Teams provide a valuable source of feedback.
How to help your team:
a) get acquainted and feel comfortable with their fellow members
b) develop ground rules and norms for the team
c) communicate and work cooperatively
d) facilitate the sharing of information and expectations between members
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I SO PRAY, MY LORD
e) begin trusting each other
R OLES OF T EAM M EMBERS
a) Clarity at the start helps to reduce friction- roles/ shared goals/ conflict resolution…
b) Allows people to get credit for their achievements
c) Clear responsibility and timelines for tasks avoids undue last-minute pressure
d) Roles need to be shared where possible to avoid boredom and assist in retention
F ACTORS C RITICAL FOR S TRONG T EAMS
a) Team Goals: 57
If you’ve spent more than a few months in the business world, you’ve likely heard of—and perhaps even made a
few “SMART” goals. The acronym first appeared on the scene in a 1981 issue of Management Review and
stands for – Specific, Measurable, Attainable, Relevant and Time-based.Those are all admirable and, yes,
intelligent, qualities for a high-performing to-do list. And research shows SMART goals do help smooth the
goal-setting process. But, in recent years, business leaders have begun to point out that SMART goals are often
lacking in big-picture thinking or creative vision. “In a business context, SMART goals can be effective for those
focusing on just boosting a number,” noted Pure Food Company founder Scott Christ for Entrepreneur.com.
“But for grandiose goals—for anyone aspiring to do what he or she loves for a living, say—the SMART goal
methodology has serious flaws. Christ instead recommends that for lofty, pie-in-the-sky achievements, (i.e., the
kind a high-performance team might set) goals be heartfelt and focused on improvement – not just for the
company but for the individuals behind the team effort.58Short-term and long-term goals are a prerequisite for
inspiring good teamwork. Goals represent direction and allow team members to exercise a level of flexibility and
creativity when determining the smartest way to reach their desired outcome.59Continuous reference to
concrete team goals also ensures that everyone knows why the team exists and that all work within the team
must ultimately contribute to the fulfilment of those goals.60
b) Communicate openly and transparently61
Effective communication is the most important part of teamwork. It involves consistently updating each person
and never assuming that everyone has the same information.
57
https://www.knowledgecity.com/blog/4-keys-high-performance-teams/
58
https://www.knowledgecity.com/blog/4-keys-high-performance-teams/
59
https://deakinco.com/resource/the-five-elements-of-successful-teamwork/
60
Ibid
61
Ibid
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But good teamwork also requires sound listening skills. By listening to your colleagues you show them respect,
which is an essential trust-building method. Offering encouragement also goes a long way when it comes to
inspiring the best out of team members.62
c) Establish a clear organisational purpose
It’s impossible to meaningfully contribute to a greater task when you don’t know what that task is.
Similarly to communication, there must be transparency regarding corporate purpose. Greater awareness of
your company’s core purpose will empower employees to instil this purpose into their work. This will in turn
allow employees to harness greater independence when completing personal responsibilities while also taking a
proactive approach to fulfilling their team’s core purpose.
d) Promote ownership and accountability
Ownership is key when ensuring that each team member feels as if they belong within the greater team. Without
accountability, employees can feel lost in the crowd and undervalued in their role.
Blame culture is detrimental to effective teamwork. Role clarification and open communication can help
employees not only understand their responsibilities, but also how their role fits into the broader picture. This is
valuable when it comes to promoting ownership and ensuring that accountability is continuously upheld
through constructive self-management skills.63
e) Delegate tasks based on strengths64
Teams that work well together understand the strengths and weaknesses of each team member. One of the
benefits of good teamwork is that team leaders and members are adept at identifying all aspects of a project and
allocating tasks to the most appropriate team members. This boosts productivity and ensures that team
members are valued in how they contribute to the broader project.
f) Promote efficiency and avoid micromanagement65
A strong and cohesive team develops systems that allow them to collaborate efficiently to complete tasks in a
timely manner. Through working together, colleagues will be aware of their own capabilities and the capabilities
of the group in general, and can organise the workload accordingly.
g) Support employees in building team cohesion
All workplaces provide challenges, but having a strong team environment in place can act as a support
mechanism for staff members. They can help each other improve their own performance as well as working
together toward improving their professional development. Building bonds on trust and reliance on each other
62
63
64
Ibid
65
Ibid
40
I SO PRAY, MY LORD
can be extremely important when facing a particularly difficult challenge or if the group is forced to deal with
the loss of a team member while continuing to maintain productivity.
h) Create a culture of ideas and innovation
When a team works well together, colleagues feel more comfortable offering suggestions and ideas. A respectful
and trusting team environment will not only enable colleagues to think more creatively, but will lead to more
productive and collaborative brainstorming sessions.
i) Reward teams for taking risks66
Safe risks can be extremely valuable to overall team success and enhancing employee innovation. To create an
environment that encourages healthy risk taking, it’s important to first clarify what smart risks are and ensure
that employees understand they will not be judged or punished for taking risks – even if they don’t turn out
how they expected them to.
In addition to leading by example, praising team members for taking healthy risks will also contribute to a more
innovative workplace culture that drives effective teamwork.
j) Make trust an essential value67
In order to create an innovative and creative workplace, trust must be continuously prioritised within teams.
Encouraging honesty and open communication is critical when engaging with team members and strengthening
collaborative skills.
Trust can be further developed through:
 Providing opportunities for relationships amongst team members to develop naturally
 Sharing success stories and openly congratulating team members for their achievements
 Creating an accountability flowchart and clearly defining roles
 Encouraging autonomy
 Avoiding micromanagement68
B ASIC T EAM S KILLS
The following features are fundamental to good teamwork:
a) trust: making sure you meet all commitments and maintain confidentiality when required
66
67
Ibid
68
41
b) coaching: using your skills, knowledge and experience to assist others or ask for help
c) sharing information: to assist others do their job
d) flexibility: show a willingness to cooperate and help others when possible
e) good manners: doing small, simple things, e.g. thanking colleagues for their help
C HARACTE RISTICS OF EF FECTIVE TEAMS
1. The atmosphere tends to be informal, comfortable, relaxed.
2. There is a lot of discussion in which everyone participates – but all remain focused on the group task.
3. The task of the team is well understood and accepted by the members. The team is instrumental in
defining the nature of the task and is committed to it – i.e., the team has ownership of it.69
4. The members listen to each other. Every idea is given a hearing. Team members are not afraid of looking
foolish by putting forward a creative or unusual thought.
5. There is disagreement. Disagreements are not suppressed or overridden by premature group action. The
reasons are carefully examined, and the group seeks to resolve them rather than to dominate the
dissenter.
6. Most decisions are reached by consensus in which it is clear that everybody is in general agreement.
7. Criticism is frequent, frank and relatively comfortable. There is little evidence of personal attack – either
open or hidden.
8. People are free in expressing their feelings as well as their ideas both on problems and on the team’s
operation.70
9. When action is taken, clear commitments are made and accepted.
10. The leader of the team does not dominate it nor do the team.71
69
70
Ibid
71
42
I SO PRAY, MY LORD
W HY TEAMS FAIL
a) Lack Of Clear Purpose & Goals - Without clear purpose and goals, the team will falter. Not knowing
what to accomplish and why it is important is a major reason for lack of performance.
b) Unsure Of What Requires A Team Effort - Not every decision or action requires a team; some are best
accomplished by individuals. Team action is required when the result calls for multiple skills and
perspectives and for a common goal.
c) Lack Of Accountability - The very definition of a team is one where mutual accountability for
outcomes is a given. Effective teams hold themselves and each other accountable for commitments made
and results.
d) Inadequate resources: A team must have sufficient human and material resources to accomplish set
tasks.
e) Lack Of Effective Or Shared Leadership - Applying leader behaviours that do not meet the
developmental level of the team impacts both productivity and morale. Every team needs a leader, but as
the team develops leadership needs to be shared. You will never have a high performing team if the
leader does not give up control.
f) Lack Of Trust Among Team Members - Teams are trust- based systems. The lack of trust leads to poor
communication and withholding of information, which is a barrier to relationships and innovation.
g) Inability To Deal With Conflict - Not dealing with conflict will cause productivity and morale to come
to a standstill or worse. Rather than being seen as differences, it can become a struggle for control. If
dealt with correctly can be the source of innovation and deepened relationships.
h) Poor planning: Team tasks are executed best with good planning.
i) Ineffective Problem-Solving Skills - The strength of the team lies in its ability to creatively and effectively
deal with challenges. Without this skill set (which thrives on different perspectives), it will not reach
high performance.
j) Lack Of Focus On Creativity & Excellence - Creativity and excellence cannot be taken for granted but
ideally written right into the values and norms of the team. Continual improvement is applauded and
honoured. Team members should be allowed to take calculated risks. If mistakes occur, they are treated
as learning opportunities.
43
E MOTIONAL I NTELLIGENCE
Emotional Intelligence (EQ or EI) is a term created by two researchers – Peter Salavoy and John Mayer – and
popularized by Dan Goleman in his 1996 book, he defines EI as the ability to: Recognize, understand and
manage our own emotions, recognize, understand and influence the emotions of others.72
In practical terms, this means being aware that emotions can drive our behaviour and impact people (positively
and negatively), and learning how to manage those emotions – both our own and others – especially when we
are under pressure
What is Emotional Intelligence?
Bar-on (1997) defined EI as “an array of non-cognitive capabilities, competencies, and skills that influence one’s
ability to succeed in coping with environmental demands and pressures”
Fundamental Questions
1. What emotional resources do managers/leaders need to thrive amidst chaos and turbulent change?
2. How do managers/leaders create an emotional organizational climate that fosters creative innovations,
change, performance, or lasting relationships? Sylvia Aarakit- Management skills 2019
Nevertheless, we still tend to use the old language to describe management: bold, brave, tough, a strong sense of
purpose and resolve. These Attributes do not fit today's needs
Today’s workforce does not accept the autocratic style often adopted by managers following historical models
of management leadership. Management has to match a growing sense of democracy and independence in the
workforce. Employees now have far more options and choices than the foot soldiers of yesterday Managers now
need to manage and lead an empowered workforce and go beyond the consultative, co-operative and democratic
styles of today. These new demands include:
a) Consultation and involvement
b) Autonomy And Freedom
c) Inclusion And Team Spirit
Remember Emotional intelligence is not about being nice all the time. It is about being aware of your feelings,
and those of others.
72
https://www.google.com/url?sa=i&rct=j&q=&esrc=s&source=web&cd=&cad=rja&uact=8&ved=0CAQQw7AJahcKEwiI74CLrPn
8AhUAAAAAHQAAAAAQAw&url=https%3A%2F%2Fwww.cu.edu%2Fsites%2Fdefault%2Ffiles%2FEI%2520Participant%2520G
uide%2520Updated%25202015.pdf&psig=AOvVaw2T1f87UwLlkp2tKFJg4RV6&ust=1675513425910388
44
I SO PRAY, MY LORD
Emotional intelligence is not about being emotional. It is about being smart with your emotions. It is no longer
enough to manage by virtue of power alone. Therefore, Emotional Intelligence is essential in today’s
management models
The Five Essential Competencies of Emotional Intelligence
a) Self-Awareness: People with high emotional intelligence are usually very self-aware. They understand
their emotions, and because of this, they don't let their feelings rule them. They're confident – because
they trust their intuition and don't let their emotions get out of control. They're also willing to take an
honest look at themselves. They know their strengths and weaknesses, and they work on these areas so
they can perform better. Many people believe that this self-awareness is the most important part of
emotional intelligence.73
b) Self-Regulation: This is the ability to control emotions and impulses. People who self-regulate typically
don't allow themselves to become too angry or jealous, and they don't make impulsive, careless
decisions. They think before they act. Characteristics of self-regulation are thoughtfulness, comfort with
change, integrity, and the ability to say no.
c) Self-Motivation : People with a high degree of emotional intelligence are usually motivated. They're
willing to defer immediate results for long-term success. They're highly productive, love a challenge, and
are very effective in whatever they do.74
d) Empathy : This is perhaps the second-most important element of emotional intelligence. Empathy is the
ability to identify with and understand the wants, needs, and viewpoints of those around you. People
with empathy are good at recognizing the feelings of others, even when those feelings may not be
obvious. As a result, empathetic people are usually excellent at managing relationships, listening, and
relating to others. They avoid stereotyping and judging too quickly, and they live their lives in a very
open, honest way.75
e) Social Skills : It's usually easy to talk to and like people with good social skills, another sign of high
emotional intelligence. Those with strong social skills are typically team players. Rather than focus on
their own success first, they help others develop and shine. They can manage disputes, are excellent
communicators, and are masters at building and maintaining relationships.76
P ERSONAL B ENEFITS OF E MOTIONAL I NTELLIGENCE
You navigate social situations with ease: For many of us, new social contexts can generate a certain degree of
anxiety. It’s absolutely normal to want to feel accepted within a group and enjoy a pleasant social experience.
The only problem is that sometimes, we’re so preoccupied with how others see us that social interactions
73
https://www.mindtools.com/ab4u682/emotional-intelligence
74
Ibid
75
https://www.mindtools.com/ab4u682/emotional-intelligence
76
Ibid
45
become these awkward encounters where we desperately try to keep anxiety under control and act ‘normal.’
Fortunately, emotional intelligence may hold the solution. It appears that people with high emotional
intelligence experience less anxiety in social situations. In other words, they can easily adapt to new social
contexts and manage to navigate interpersonal relationships successfully.77
a) Stronger personal relationships: By understanding your emotions and how to control them, you're
better able to express how you feel and understand how others are feeling. This allows you to
communicate more effectively and forge stronger relationships, both at work and in your personal life.78
b) More resilient:In essence, emotional resilience is the ability to tolerate painful un uncomfortable
emotions and push through with your goals, regardless of the discomfort you might experience along
the way. Most experts agree that high emotional intelligence goes hand in hand with resilience. n other
words, people who know how to navigate their emotional spectrum can keep stress under control, work
well under pressure, and overcome the frustration that life sometimes forces us to endure. All and all,
emotional resilience is one of the ingredients of a happier and healthier life.79
c) Better health: If you're unable to manage your emotions, you are probably not managing your stress
either. This can lead to serious health problems. Uncontrolled stress raises blood pressure, suppresses the
immune system, increases the risk of heart attacks and strokes, contributes to infertility, and speeds up
the aging process. The first step to improving emotional intelligence is to learn how to manage stress. 80
P ROFESSIONAL B ENEFITS OF E MOTIONAL I NTELLIGENCE
a) Effective leadership skills
b) Improved communication
c) Less workplace conflict
d) Better problem solving skills
e) Increased likelihood of promotion
77
https://www.happierhuman.com/benefits-emotional-intelligence/
78
https://www.helpguide.org/articles/mental-health/emotional-intelligence-eq.htm
79
https://www.happierhuman.com/benefits-emotional-intelligence/
80
https://www.helpguide.org/articles/mental-health/emotional-intelligence-eq.htm
46
I SO PRAY, MY LORD
S ELF U NDERSTANDING
Self Understanding: Self-Assessment
a) Develop clarity of personal values, purpose and vision
b) Develop and execute a personal strategy
c) Demonstrate authenticity through behavioural alignment with values and vision
d) Taking accountability for personal and leadership actions
Self Understanding: Resiliency
a) Willingness to jump in and get things started
b) Seek opportunities for performance improvement and development
c) Build off of others ideas for the benefit of the decision
d) Maintain appropriate, empowered attitude
e) Persistence in managing and overcoming adversity
f) Act proactively in seeking new opportunities
g) Prioritization, time management
Working With Others: Interpersonal & Relationship Skills
a) Understand and appreciate diversity of perspective and style
b) Participate and contribute fully as a team member
c) Demonstrate empathy and understanding
d) Build trust and demonstrate trustworthiness
Working With Others: Communication Skills:
a) Understand and adapt to your audience - helping others learn
b) Express intention clearly and concisely in written communications
c) Build collaboration and clearly articulate intention in verbal communications
d) Formal presentation skills
e) Listen for understanding
47
f) Manage flow of communication/information
Working With Others: Employee Development (Coach & Motivate)
a) Motivating employees to high performance
b) Coaching for development and improved performance
c) Manage with appreciation/respect for diversity of individual values and needs
d) Delegate tasks as needed and with awareness of employee development opportunities
e) Select appropriate staff to fulfill specific project needs and responsibilities
Alignment: Customer Orientation
a) Understand and apply customer needs and expectations
b) Gather customer requirements and input
c) Partner with customer in gathering requirements, maintaining communication flow and managing
work
d) Set and monitor performance standards
Alignment: Strategic Business Acumen
a) Demonstrate ability to ethically build support for a perspective you feel strongly about
b) Holistic view - think in terms of the entire system and the effects and consequences of actions and
decisions
c) Operate with an awareness of marketplace competition and general landscape of related business arenas
d) General business acumen - functions of strategic planning, finance, marketing, manufacturing, R&D,
etc.
Alignment: Project Leadership
a) Set, communicate and monitor milestones and objectives
b) Gain and maintain buy in from sponsors and customers
c) Prioritize and allocate resources
d) Manage multiple, potentially conflicting priorities across various/diverse disciplines
e) Maintain an effective, interactive and productive team culture
48
I SO PRAY, MY LORD
f) Manage budget and project progress
g) Manage risk versus reward and ROI equations
h) Balance established standards with need for exceptions in decision-making
i) Make timely decisions in alignment with customer and business pace
Working With Others: Creating and Actualizing Vision
a) Create a clear and inspirational vision of the desired outcome
b) Align the vision with Broader organizational strategies
c) Translate the vision into manageable action steps
d) Communicate vision to enrol/enlist staff, sponsors and customers
e) Influence and Evangelize (sales, negotiation)
f) Gather appropriate input
g) Understand individual motivators and decision-making styles and utilize to enrol others
h) Facilitate win/win solutions
Alignment: Create, Support and Manage Change
 Improvement Initiatives (three levels: managing your own transition / transformation, managing a
corporate (external) change initiative, coaching others through transition)
 Identify and implement appropriate change initiatives/efforts
 Promote and build support for change initiatives
 Understand cost/benefit and ROI of change initiatives
 Manage transition with employees - guiding and supporting the change process
 Support staff in navigating transitional process/challenges through organizational change
 Demonstrate and build resilience in the face of change
T HE 10 MANAGEMENT C OMPETENCIES S ELF - AWARENESS .
Practicing Self-Awareness:
 Awareness of our own emotional states is the foundation of all the E.I. skills.
 Learn to “tune-in” to your emotions – they can give you valid information about your responses to
stressful situations.
 Recognize the importance of emotions even in “technical” fields.

49
Practicing Self-Regulation:
 Accept responsibility for choosing your own emotional responses.
 Learn to “reframe” stressful situations into ones that are challenging.
 Be aware of, and learn to manage, your own emotional “triggers.”
Practicing Self- Motivation
 Recognize that emotions affect your performance.
 Identify your “explanatory style.” When a setback strikes, resist asking “what’s wrong with me?” Instead,
ask “what can I fix?”
 Work to achieve your “flow state,” being in the moment with work tasks.
 Realize that emotions impact such measurable goals as productivity and safety.
 Empathy means recognizing, and responding appropriately to, the emotions of others.
 By expressing empathy, you also create empathy in others.
 Influence and persuade others.
 Build consensus and support for team goals.
 Motivate and inspire yourself and others to achieve those goals.
Character
 Integrity
 Maturity
 Abundance Mentality
Competence
 Technical
 Conceptual
 Interdependency
 Judgment
 Wisdom
50
I SO PRAY, MY LORD
Build trust and demonstrate trustworthiness (Emotional Bank Account)
 Seek First to Understand
 Keeping Promises
 Honesty, Openness
 Kindnesses, Courtesies
 Win-Win or No Deal Thinking
Clarifying Expectations
 Loyalty to the Absent
 Apologies
 Receiving Feedback and Giving “I” Messages
 Seek First To Be Understood
 Breaking Promises
 Smooth Manipulation
 Unkindness, Discourtesies
 Win-Lose or Lose-Win Thinking
 Violating Expectations
 Disloyalty, Duplicity
 Pride, Conceit, Arrogance
 Not Receiving Feedback and Giving “You” Messages
51
Factors of Emotional Intelligence
 Intra-Personal
 Emotional Self-Awareness
 Assertiveness
 Self-Regard
 Self -Actualization
 Independence
 Inter-Personal
 Interpersonal Relationship
 Empathy
 Social Responsibility
 Adaptability
 Problem Solving
 Flexibility
 Reality Testing
 Stress Management
 Stress Tolerance
 Impulse Control
 General Mood
 Optimism
 Happiness
52
I SO PRAY, MY LORD
T IME M ANAGEME NT
Definition of Time
Time has several definitions:
 A non-spatial continuum in which events occur in apparently irreversible succession from the past
through the present to the future.
 An interval separating two points on this continuum; a duration: a long time since the last war; passed
the time reading.
 A number, as of years, days, or minutes, representing such an interval: ran the course in a time just under
four minutes.
 A similar number representing a specific point on this continuum, reckoned in hours and minutes:
checked her watch and recorded the time, 6:17A.M.
 A system by which such intervals are measured, or such numbers are reckoned: solar time.
 An interval, especially a span of years, marked by similar events, conditions, or phenomena; an era.
Often used in the plural: hard times; a time of troubles.
 The present with respect to prevailing conditions and trends: You must change with the times.
 Time Management refers to managing time effectively so that the right time is allocated to the right
activity.81
 Effective time management allows individuals to assign specific time slots to activities as per their
importance.82
 Time Management refers to making the best use of time as time is always limited.83
Accuracy of Time Keeping
Time can be measured with varying degrees of accuracy from a normal wrist watch to an atomic clock. An
atomic clock is the most accurate measure of time using electronic microwave frequencies by calculating the
number of times an atom vibrates per second. The accuracy with which you measure time depends on the
purpose for which you need to calculate time.
81
https://www.managementstudyguide.com/time-management.htm
82
Ibid
83
Ibid
53
Scientists require to know time in 1000thsof seconds. A typical western citizen needs to know time in minutes.
A typical rural dweller needs to know time in half hour intervals
Characteristics of Time
 Time is inelastic –it cannot be expanded nor reduced. 1 hour will always have 60 minutes.
 Uniformly allocated. Everyone has the same number of hours in any given day.
 Irreversible. Time moves forward and lost time will never be recovered.
 Infinite universally but finite individually. You don’t know how long you will be on this earth but you
know it will not be forever.
Sayings about Time
 “Time and tide wait for no man [or woman to be politically correct]”
 Procrastination is the thief of time”
 “Time lost will never be replaced”
 “There is a time for everything”
 “Time flies”
 “There is a time for everything”
 “Men talk of killing time while time slowly kills them”
 “Time is money”
 “Time is what we want most. But what we use worst”
 “Time moves in one direction. Memory in another.”
 “If you don’t have time to do it right, you’ll not have time to do it over”.
 “Work expands to fill time available for its completion” –twentieth-century British scholar C.
Northcote Parkinson
 People have a tendency to take up all the time (and more) that is allocated for completing a task.
 An assignment can be completed in 3 weeks or 6 weeks without any substantial variation in quality
 A good manager needs to know the minimum time required for completing a task without
compromising quality
What is Time Management?

54
I SO PRAY, MY LORD
Time management” is the process of organizing and planning how to divide ones time between specific activities
and competing demands. Managing times requires conscious control over the amount of time spent on
different activities so as to achieve maximum effectiveness. Good time management enables a manager to work
smarter –not harder –so that you get more done in less time, even when time is tight and pressures are high. On
the other hand failing to manage time limits effectiveness and causes stress. Being busy does not mean being
effective –it might simply mean that you are continuously running around in circles!
Why Keep Time?84
Time Management refers to making the best possible use of available time. Managing time well enables an
individual to do the right thing at the right time. Time Management plays a pivotal role in one’s personal as well
as professional life.
Let us go through some benefits of Time Management:
a) Time Management makes an individual punctual and disciplined.85 One learns to work when it is
actually required as a result of effective time management. To make the judicious use of time,
individuals should prepare a “TASK PLAN“ or a “TO DO“ List at the start of the day to jot down
activities which need to be done in a particular day as per their importance and urgency against the
specific time slots assigned to each activity. A Task Plan gives individuals a sense of direction at the
workplace. An individual knows how his day looks like and eventually works accordingly leading to an
increased output.
b) One becomes more organized as a result of effective Time Management.86 Keeping the things at
their proper places minimizes the time which goes on unnecessary searching of documents, important
files, folders, stationery items and so on. For better time management, individuals keep their
workstations, study zones, cubicles, meeting areas clean and organized. People learn to manage things
well as a result of Time Management.
c) Effective Time Management boosts an individual’s morale and makes him confident.87 As a
result of Time Management, individuals accomplish tasks within the stipulated time frame, making
them popular in their organization as well as amongst their peers. People who understand the value of
time are the ones who manage to stand apart from the crowd. Individuals who finish off work on time
are looked up to by others and are always the centre of attention everywhere.
d) Individuals who stick to a time plan are the ones who realize their goals and objectives within
the shortest possible time span. Managing time effectively helps employees to meet targets way ahead
of deadlines and finish off task just when it is required.
84
https://www.managementstudyguide.com/time-management-benefits.htm
85
86
Ibid
87
Ibid
55
e) Effective Time Management helps an employee to reach the pinnacle of success quickly and stay firm at
the top for a longer duration. An employee who works just for the sake of working fails to create an
impression and is never taken seriously at work. Effective time management plays a pivotal role in
increasing an individual’s productivity. Output increases substantially when people manage their time
well.88
f) Better Time Management helps in better planning and eventually better forecasting.
Individuals learn to plan things well and know where exactly they stand five years from now.
g) Research says that individuals who accomplish tasks on time are less prone to stress and
anxiety. Remember there is no point in wasting time and cribbing later. Finish off pending work on
time and then you would have ample time for your friends, relatives and family members.
h) Time Management enables an individual to prioritize tasks and activities at workplace. It is

foolish to stay overburdened. Do not accept anything and everything that comes your way.
i) Time Management helps an individual to adopt a planned approach in life.89
Time management techniques 90
 Set your Priorities. Know what all needs to be done on an urgent basis. Prepare a “TO DO” List or a
“Task Plan” to jot down tasks you need to complete against the time slot assigned to each activity. High
Priority Tasks must be written on top followed by tasks which can be done a little later. Make sure you
stick to your Task List.
 Make sure you finish your assignments within the stipulated time frame. Tick the tasks you have
already finished. Treat yourself with a chocolate if you finish your assignments ahead of deadlines.91
 Understand the difference between urgent and important work. Manage your work well. Do not
begin your day with something which is not so important and can be done a little later. First finish off
what all is urgent and important. Do not wait for your Boss’s reminders.
 Stay focused. Do not leave your work station if some urgent work needs to be done. Going for strolls in
the middle of an urgent work breaks continuity and an individual tends to loose his focus. Individuals
who kill time at work find it difficult to survive workplace stress. 92
 Do include time for your tea breaks, net surfing, personal calls and so on in your daily
schedule. It is important. Human being is not a machine who can work at a stretch for eight to nine
88
Ibid
89
90
Ibid
91
Ibid
92
https://www.managementstudyguide.com/time-management-techniques.htm
56
I SO PRAY, MY LORD
hours. Assign half an hour to fourty five minutes to check updates on social networking sites, call your
friends or family or go for smoke breaks etc.
 Set realistic and achievable targets for yourself. Know what you need to achieve and in what
duration? Do not lie to yourself. Assigning one hour to a task which you yourself know would require
much more time does not make sense.
 Do not overburden yourself. Say a firm no to your boss if you feel you would not be able to complete
a certain assignment within the assigned deadline. Don’t worry, he will not feel bad. Probably he can
assign the same to any of your fellow workers. Accept tasks which you are really confident about.
 Be disciplined and punctual. Avoid taking unnecessary leaves from work unless there is an emergency.
Reach work on time as it helps you to plan your day better.93
 Keep things at their proper places. Files must be kept at their respective drawers. Staple important
documents and put them in a proper folder. Learn to be a little more organized. It will save your time
which goes on unnecessary searching.
 Do not treat your organization as a mere source of money. Change your attitude. Avoid playing
games on computer or cell phones during office hours. It is unprofessional. Do not work only when
your boss is around. Taking ownership of work pays you in the long run.
 Develop the habit of using an organizer. It helps you plan things better. Keep a notepad and a pen
handy. Do not write contact numbers or email ids on loose papers. You will waste half of your time
searching them. Manage your emails. Create separate folders for each client. Do not clutter your
desktop.94
Time management skills
The judicious use of time by an individual to succeed in all aspects of life refers to Time Management. Time
Management not only helps individuals to make the best use of time but also ensures successful
accomplishment of tasks within the stipulated time frame.95
It is essential to do the right thing at the right time to earn respect at work. People who do not value time fail to
make a mark and are never taken seriously.
Let us go through some skills necessary for effective Time Management:
1. Stay Organized96
o The workstation must be kept clean and organized.
93
Ibid
94
Ibid
95
Ibid
96
57
o Keeping important files organized helps you retrieve them immediately and thus saves time
which goes on unnecessary searching. Staple important documents together.
o Do not keep stacks of files and heaps of paper on your desk. Throw whatever you don’t need.
o Keep stationery items and your personal belongings like cell phone, car keys, wallet at their
proper places.
o Develop the habit of using an organizer. Plan your day well in advance.
o Never write on loose papers. Keep a notepad and pen handy.
2. Learn to Prioritize97
o Set your priorities. Do not work just for the sake of working.
o Prepare a “Task Plan” or a “To Do” List the moment you settle down for work. Jot down all the
activities you wish to do in a single day as per importance and urgency.
o High priority tasks must be attended to immediately. Do not start your day with something
which does not require your immediate attention.
o Tick off completed tasks. It gives you a sense of relief and satisfaction.
o An employee must understand the difference between high and low priority tasks and also
between important and urgent work.
o Do not indulge in irrelevant activities. You will waste your entire day and the output would be
zero.
o Be clear about your roles and responsibilities at the workplace.
3. Be Punctual and Disciplined98
o Being punctual helps you complete tasks way ahead of deadline.
o Avoid taking too many leaves from work. Such an attitude is completely unprofessional.
o Make sure you are there at your desk five minutes before your actual time.
o Strive hard to complete tasks on time. Do not keep assignments pending and wait for the last
minute.
4. Take Ownership of work
97
Ibid
98
Ibid
58
I SO PRAY, MY LORD
o Do not work only when your boss is around. Work for yourself. The dedication has to come
from within.
o Be responsible for your work and learn to accept your mistakes.
o If you have accepted something, then it becomes your responsibility to complete it within the
allotted time slot.
5. Be a little Diplomatic99
o Do not accept everything which comes your way. A polite “NO” in the beginning will save your
reputation later.
o The employees must be delegated responsibilities as per their specialization and background.
This way they take more interest and eventually finish work on time.
6. More Focused100
o Be a little focused and concentrate on work. Do not waste time by loitering and gossiping
around.
o Do not take long personal calls at work. Finish off work and leave for the day on time. You will
have ample time to catch up with your friends or log on to social networking sites. Playing
games while you are at work is something which is not expected out of a professional.
7. Be reasonable101
o No individual can work for the whole day. Do include some time in your daily schedule to speak
to your team member sitting next to you.
o Do not over burden yourself.
Time Management in Corporates
Need and its Importance
Time Management refers to making the best possible use of time and doing the right thing at the right time.
Managing time well plays a pivotal role in finishing off tasks within the stipulated time frame and also increases
productivity of an individual.
99
100
Ibid
101
Ibid
59
Employees must learn to manage time well at the workplace to achieve targets ahead of deadline and make a
mark of their own. One who understands the value of time is never overburdened and enjoys each and every
moment to the fullest.
Why Time Management is Important in Corporates?
 Every organization works on deadlines. Time Management helps individuals to finish work within
the assigned time and stay stress free and relaxed through out the day. Time Management helps you plan
specific time slots for all your day to day tasks at workplace.
 Time Management helps an individual to prioritize things. It is important for an employee to

understand what is important and urgent at the moment. Staying overburdened at work leads to
frustration and eventually one loses interest in work. You can’t do anything and everything. Pick up all
that is important and urgent at the start of the day and finish it off first before starting with something
which can be done a little later. Know what is important for you. Allocate specific time slots to activities
as per their relevance and make sure you stick to the same.
 Effective Time Management makes you a favourite amongst your superiors, clients as well as
fellow workers. Do not keep work pending from your end. Finish off tasks as and when required.
Ignoring critical issues is pointless. You have to do it in any case. Discuss with your co workers or
immediate reporting boss and find out a solution. Keeping a check on your time helps you complete
task just when it is needed.
 Managing time well helps an employee to plan his career path effectively. Doing things on time
helps you reach the top of your career within the shortest possible time frame. Employees who just work
for the sake of doing work and do not pay attention to deadlines are never taken seriously at the
workplace. They are the ones who always crib and complain of excessive work load.
 Time Management makes you an organized individual. One needs to keep things at their respective
places. Avoid keeping heaps of paper and stacks of files on your desk. Not only it gives a cluttered look
to your workstation but also wastes half of your time in searching important documents, files, folders
and so on. Individuals should prefer writing on notepads instead of loose papers.
 Effective Time Management helps an individual to identify the time wasters at the workplace.
It is foolish to waste time on unproductive things which yield no results. No one expects you to work at
a stretch for the whole day. Assign some time in your daily schedule to check updates on social
networking sites or calling up your friends but do know where to draw the line. Your office does not pay
you for gossiping and loitering around.
 Time Management makes an individual disciplined and punctual. One gets in the habit of
reaching work on time as a result of effective time management.
60
I SO PRAY, MY LORD
Role of Managers in Inculcating Time Management Skills in Employees
Remember time once gone never comes back.” Doing the right thing at the right time is an art and comes with
planning and understanding. Time Management is nothing but making the best possible use of time.
Managers and superiors play an important role in inculcating time management skills in employees:
The role of superiors is not only to sit in closed cabins but also to monitor subordinates. Managers must lead
by example. The best way to finish work on time is to be punctual at workplace. If you expect your team
members to reach office on time, you yourself have to be disciplined. Almost everywhere superiors are given
some liberty but one should not misuse his power.
The rules and regulations of an organization are not only meant for subordinates but also for team leaders and
superiors. Managers must adhere to guidelines of the organization for their team members to respect company’s
policies.
Ask your employees to keep their work stations organized. Go to each of their desks and check whether
files and folders have been arranged properly or not? Make sure there are no heaps of paper on their desks.
Instruct your employees to clean their drawers at least once in a week.
Ask your administration supervisor to issue notepads, registers, pens, folders etc to all your
employees. Point them out if they write on loose papers. As managers it is your responsibility to tell them their
mistakes so that they manage things well. Personally check their drawers once in a while.
Delegate them responsibilities as per their specialization, educational qualification and background.
Design their key responsibility areas after discussing what they are best at for them to take interest in work and
complete assignments on time. Convey them their targets and deadlines from the very beginning. Make them
aware of the goals and objectives of the organization.
Keep a track of employee performance. Install software which tells you when an employee enters and leaves the
office. Implement a strong reporting system. Give them deadlines and ensure they finish work within the
stipulated time frame. Appreciate employees who finish their work on time in the presence of all.
It is essential for the superiors to know what their employees are up to. Try to find out what they do the whole
day. Motivate them to prepare a TO DO List. Check their task plan and make sure they do important and
urgent tasks first.
Promote various training programs to instill time management skills in employees. Conduct various workshops
where employees can be given certain tasks apart from their daily work. Ask them to finish off activities within
the assigned time slots. Reward them suitably.
Be a good listener. Employees must have an easy access to their Boss’s cabin. Proper coordination between
employees and their team leaders is essential for effective time management. Do not keep tasks pending at your
end. Give approvals on time and make sure your team members do not indulge in unproductive tasks.
61
Time wasting activities
 Private visits to office
 Greetings
 Unnecessary meeting.
 Social media –WhatsApp, Facebook, Snapchat
 Talking on phone
 Personal emails & correspondences & surfing the web
 Online shopping
 Computer game
 Personal grooming –spending more than 5 minutes on hair and makeup
 Long tea/coffee breaks
 Reading newspapers
 Long commute to work
 Office gossip
 In-fighting
P OOR TIME MANAGEMENT
Consequences of poor time management
Time is a continuous sequence of events that occurs in succession from the past, present, and future. It
measures and compares life events to keep individuals on track with their goals personally and professionally.
“Time and Tide wait for none” is a self-explanatory proverb that also stands true in the business world, wherein
delivering work on time is crucial. Therefore, time management is one of the essential skills that any professional
needs to have for a successful career. In addition, time management is necessary for efficient work and effective
team management. 102
However, time management can be tricky – especially if you need better time management habits. So, if you
want to be successful in your career, start by improving your time management skills! This blog discusses the
102
https://www.risely.me/tag/effects-of-poor-time-management/
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I SO PRAY, MY LORD
causes and effects of poor time management and highlights six effective solutions to manage time at work.
Finally, it offers tips on how to overcome this bad habit and become more productive at work.103
What is poor time management?104
Time management is essential for anyone looking to be productive at work. Time is the most valuable asset for
every employee, and failing to manage time can negatively impact their work outputs and deadlines. Poor time
management is a habit of wasting time and not completing tasks. Poor time management leads to inefficiency in
organizing and planning tasks. In addition, it can lead to feelings of stress, anxiety, and missed opportunities
among managers. Breaking bad time management habits can be challenging, but it’s possible with the right tools
and strategies. Do you know how good your time management skills are? If not, take this free assessment now.
12 EXAMPLES OF POOR TIM E MANAGE MENT HABITS OF MANAGERS 105
 You focus on something other than essential tasks and may need to be aware of them.
 You choose tasks “out of the blue” without taking the urgency of a task into consideration.
 You don’t make to-do lists of your work.
 You make notes but never refer to them.
 You have too many distracting stimuli in the workplace.
 You don’t have boundaries and say yes to every task.
 You never delegate tasks to other team members.
 You are constantly multitasking.
 You don’t have an organized system at your place.
 You focus your time on unproductive and easy tasks.
 You need to know the system or process that works for you to achieve goals. And not blindly copy
others’ way of working.
C AUSES OF P OOR T IME M ANAGEME NT 106
Poor time management is a common problem that affects anyone, regardless of occupation. Poor time
management is caused by failing to plan and evaluate the work ahead of the deadline. Some significant causes of
103
Ibid
104
Ibid
105
106
Ibid
63
poor time management amongst managers are lack of clarity in one’s job responsibilities and difficulties setting
realistic deadlines and goals. By addressing the root cause of poor time management, managers can improve their
workflow and become more productive at work.
a) Poor Planning Skills
Poor time management is linked with poor planning; it’s common for managers not to plan out their day and
end up taking too much work on the same day and not focusing on any task. The major drawback is that
managers make assumptions and don’t consider potential complications of the project. As a result, they waste
valuable time and resources without realizing it.
b) Failing to set priorities
It’s a common habit to try and do too many things at once, leading to frustration and overwhelm. In addition,
when tasks are viewed as difficult or impossible, instead of channeling all the energy and efforts to complete the
job, employees tend to dwell in hopelessness which leads to poor time management. Managers who have poor
time management skills need help distinguishing between important and unimportant tasks. They also tend to
be over-tasked and stressed because they constantly try to balance multiple responsibilities.
c) Not having clear goals
If managers do not understand the goals, it becomes difficult for them to complete the task efficiently. To avoid
the frustrating cycle of stagnation and regression, start by setting clear and realistic goals. This can be done by
clearly stating the goals. When managers have clear goals, it becomes easier to plan and decide how to spend time
in order to accomplish those goals. Set long terms and short-term goals, refer to the list of goals, and set priorities
to achieve those goals.
d) Being unmotivated
If managers are feeling unproductive or unmotivated, one of three things is likely causing the problem: lack of
focus, procrastination, or guilt. Poor time management skills and overwhelming stress can cause a lack of focus.
Procrastination may stem from boredom or not having enough to do, while guilt might be due to feeling that
you’re not good enough. There are many ways to overcome these issues and get back on track – starting with
understanding what’s behind them and then finding the right strategies to address each issue.
E FFECTS OF POOR TIME MANAGEMENT ON JOB PE RFORMANCE 107
Poor time management is the biggest challenge at work, and it affects the worker personally and professionally,
leading to insecurities about their capabilities. It also affects the entire team and organization. So let’s look at the
effects of ineffective time management.
a) Low productivity
107
64
I SO PRAY, MY LORD
Low productivity is a common issue that can harm an employee’s work life. Poor time managers don’t plan and
prioritize work, leading to low productivity. It can cause them to lose time from day-to-day tasks and eventually
lead to burnout. There are many ways to improve time management skills, but setting realistic goals is crucial.
Once you know what’s expected of you daily, it becomes much easier to plan and track progress.
b) Missing deadlines
Deadlines are critical as they help to keep workers productive and organized. When deadlines are not met, it can
lead to less-than-ideal working conditions, making it hard to meet future deadlines. It can also create tension
between team members as different job areas start getting affected. In short, missing deadlines ultimately leads to
stress and frustration for everyone involved.
c) Dissatisfaction
The stress and negative feeling attached to poor time management make managers dissatisfied. The
dissatisfaction leads to incomplete tasks, missing deadlines, and feelings of shame and guilt. Employees with
poor time management skills will feel burnt out at work and unable to get the motivation needed to perform
their duties to their best. As a result, they end up feeling overloaded and less productive overall.
d) Poor work–life balance
For managers to achieve work-life balance, it is essential to understand time management clearly. When poor
time management skills are in place, managers work hours without breaks and eventually suffer from lower
productivity levels. Not only does this lead to burnout, but it also affects personal life badly – most often
leading to stress and anxiety.
e) Procrastination
Procrastination is a habit that can stop us from achieving our goals. It’s one of the biggest time killers and
usually happens because it is an easier option. Managers who need help with time management typically need
more time to figure out what they should do next and work towards it. Poor time managers can overcome
procrastination by identifying the root cause and finding a solution. They can start by planning their days and
dividing tasks into smaller chunks to accomplish them. This will restore confidence and motivation to pursue
more tasks.
f) Poor working relationships
Various factors can cause poor working relationships, but time management often plays a significant role. When
deadlines are missed, tasks are not completed on time, or work is done haphazardly, it’s hard to build good
relationships with co-workers. Furthermore, poor time management can lead to disagreements and even conflict
among colleagues. It leads to a less productive work environment that is unhealthy for anyone involved.
Other Interesting Reads
65
Six solutions that managers can use to manage time at work effectively108
a) Set Priorities and know how you want to spend it
Managers need to be able to prioritize and know how to spend their time wisely to keep their time manageable.
To set priorities, managers should list the tasks they need to accomplish and then prioritize them according to
their importance. Once they have identified the top priorities, they should break them down into smaller tasks
to achieve them. Setting realistic goals for the week will make it much easier for managers to stay on track and
ensure that everything gets done as planned – without any unnecessary stress.
b) Use Calendars and Journals
Plan your work and stick to deadlines for each task to improve time management. For example, use calendars to
divide your days into specific blocks of time for work-related tasks. It will help you stay on track and avoid
feeling overwhelmed by multitasking. Another effective way to manage time is by establishing personal goals
and deadlines that are Challenging but doable – this will keep you motivated.
c) Have an organized workplace
Having an organized workplace not only makes your life easier but also ensures that you are getting work done.
Follow these tips to help make your workspace a better place:
1. Get rid of distractions – It’s essential to clear away all unnecessary items from your workspace to focus on
the task. Turn off unnecessary notifications and limit access to social media sites so you can concentrate fully on
the job without interruptions!
2. Create a to-do list– Creating a to-do list based on the priorities at the workplace is a simple and highly
productive way to increase efficiency at the workplace.
3. Keep a clean environment– By decluttering the workspace and keeping things in their place, the workplace
is manageable, and the workflow is consistent.
4. Keep a timer– A timer will help you manage your time; it will also help in tracking the amount of time spent
on one task, and at the end of the week, you can check what tasks are taking up the majority of hours and what
can you do reduce the time and still effectively complete those tasks.
d) Delegate work
Delegating work is a vital way to save time and energy. It allows managers to focus on more important tasks
while leaving the less-tedious ones to the right people. To succeed in the delegation, it’s essential to clearly
understand what needs to be done and how much time it will take. Once this groundwork has been laid out, it’s
108
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I SO PRAY, MY LORD
time for planning – establish deadlines, track progress regularly, and ensure everyone knows what to do. Test
your delegation skills with Risely’s free self-assessment for managers.
e) Avoid Multitasking
It becomes challenging when multiple tasks need to be completed in a short time frame. Limit your duties to
those completed within a set time frame, and avoid multitasking or working on more than two projects
simultaneously. It will help you stay focused and complete each task with better quality control.
f) Manage and limit the time wasters
Managers can increase their efficiency and concentration while working by managing time wasters. Know what
time wasters you tend to procrastinate on and take action to avoid them. For example, If your biggest time-
wasting habit is indulging in office conversations, you limit it by promising not to engage in discussions with co-
workers during working hours or informing co-workers not to get in touch during work hours except for work.
C ONCLUSION
Poor time management is a common problem that can harm a manager’s productivity at work. Managers can
improve their work-life by understanding the different causes of poor time management and practical solutions
to overcome them. We hope this post has shed some light on the issue and given you some tips on overcoming
it. In addition to this blog post, we recommend checking our website for more helpful information on time
management. 109
C HALLENGES OF T IME M ANAGEMENT
a) More effective when you are in a position of authority or control –a junior employee will not be able to
manage time well if his/her bosses are poor timekeepers.
b) Social context. In a society that does not value time, your excellent time management will not be
appreciated. One will end up alone at a meeting waiting for late colleagues.
c) Slow response to emergencies and changing priorities. We live in a dynamic world which is ever
changing.
d) Time management should not be time obsession One should not spend all their time staring at their
watch. Do not become a slave to time!
e) Time management must be for a personal or organizational purpose –it should not be an end unto
itself. It must be geared at achieving efficiency and effectiveness.
109
67
E ISENHOWER DECISION M ATRIX
Using the grid/matrix
 Quadrant I is for the immediate and important deadlines.
 Quadrant II is for long-term strategizing and development.
 Quadrant III is for time pressured distractions. They are not really important, but someone wants it
now.
 Quadrant IV is for those activities that yield little if any value. These are activities that are often used for
taking a break from time pressured and important activities.
Many people find that most of their activities fall into quadrant I and III. Quadrant II is often under used. Yet,
Quadrant II is exceptionally important because one must work both tactically and strategically at the same time.
Finding ways to expand Quadrant II activities is a common outcome from using this grid.
Utilize limited time effectively.
A manager needs to prioritize activities to be undertaken in limited time. We need to focus on the most
important and urgent assignments that will add organizational value. We need to learn to be brief and to the
point and to summarize our opinions and instructions
D ELEGATION
To delegate means to assign or entrust someone with responsibility or authority. A Delegate requires a principal
who delegates and the delegate to whom authority is delegated. In an organization delegation is ordinarily from
above –with a person in a superior position delegation to a subordinate member of the team. Delegation
typically means the transfer of responsibility for a task from a manager to a subordinate. The decision to
delegate is usually made by the manager. However, sometimes an employee will volunteer to take on an
expanded role.110
Delegation can also happen when there is a less formal chain of authority. For example, a member of a peer
group who has been designated as a leader of a team might delegate tasks to peers in the group.111
There are rare instances where a subordinate will delegate to a superior officer also known as delegating upwards
(e.gif subordinate needs to travel at short notice and delegates urgent pending work to his/her boss). Delegation
110
https://www.thebalancemoney.com/delegation-skills-2059688
111
https://www.thebalancemoney.com/delegation-skills-2059688
68
I SO PRAY, MY LORD
must be effective and complete –do not delegate then follow up to supervise how the delegated authority being
executed.
W HY DELEGATE ?
 Save time –you can focus on the bigger picture and legacy issues when you delegate the smaller things
 Achieve more –by delegating you reduce heavy burden upon yourself which can be overwhelming. You
can complete more tasks with more hands.
 Increase your value by focusing on high value outputs
 Capacity building and skills development for team members.
 Utilizing specialist skills you may lack
 Increased self esteem and confidence
 Greater job satisfaction
 Succession planning –you will not be there forever.
 Greater efficiency
 Greater synergies
 Team flexibility
 Building greater teamwork
 Balanced workloads
 Better staff retention and greater work satisfaction
W HAT TO DELEGATE
 Tasks that other team members can do
 Legally permissible –Accounting Officer may not delegate certain functions
 Routine tasks
 Interesting tasks –don’t keep all the fun stuff for yourself
 Tasks others can do better than you
 Tasks others might enjoy more than you
69
 Tasks leading to skills development
 Whole tasks –don’t delegate pieces of work
 Time-consuming tasks
 Tasks for which you do not have primary responsibility
W HAT YOU SHOULD NOT D ELEGATE
 Tasks you are required by law to perform
 Boring tasks
 Crises requiring your personal authority and expertise
 Ill-defined tasks
 Confidential matters
 Praises or reprimands
 Every task –over delegation is as dangerous as not delegating at all
 Planning, strategy, vision and legacy issues
 Tasks for which you take primary responsibility
 Tasks that have been delegated to you –delegated authority cannot itself be delegated
D ETERMINING WHO TO DE LEGATE
 Short-term vs long-term –not who does it best but who will benefit most in the long run from the
delegation
 Deadlines –short deadlines required delegating to an expert rather than a novice
 Skills gaps and need for development
 Skills and competences of team members
 Workload
 Likelihood of resistance
 Availability of support systems
70
I SO PRAY, MY LORD
P REPARING TO DELEGATE 112
a) Know What to Delegate113
Not every task can be delegated. For example, performance reviews or any personnel matters should be handled
by you. After all, hiring the right talent and knowing each employee’s strengths and weaknesses will ultimately
make you better at assigning deliverables and transferring responsibility to the appropriate team members.
Several other day-to-day activities don’t require your oversight, though. Is there a task you regularly tackle
despite knowing your co-worker is better equipped to complete it? Would assigning the project to other
employees help bolster their careers? If there’s someone who could do the work better, or you think this could
be a teachable moment, delegate. It will show you trust and value your team, while also giving you time to focus
on more strategic projects.
b) Play to Your Employees’ Strengths and Goals114
Every employee should have goals they’re working toward, and within those goals are opportunities to delegate.
For example, maybe you have a direct report who wants to gain management experience. Is there an intern they
could start supervising, or a well-defined project they can own the execution of? The type of work you delegate
could factor into their professional development plan.
For other tasks, there’s likely someone on your team with the specific skill set needed to achieve the desired
result. Leverage that and play to your employees’ strengths. When someone has a higher chance of excelling,
they’re more motivated and engaged, which then benefits the entire business.
c) Define the Desired Outcome115
Simply dumping work onto someone else’s plate isn’t delegating. The projects you hand off should come with
proper context and a clear tie into the organization’s goals.
“You’ve got to have real clarity of objective,” says Harvard Business School Professor Kevin Sharer in the online
Management Essentials course. That includes having alignment on “what does good look like” and by what
timeline, and “the technique of measuring accomplishment.”
Before anyone starts working on a project, they should know what they need to complete and by when,
including the metrics you’ll use to measure the success of their work.
d) Provide the Right Resources and Level of Authority116
112
https://online.hbs.edu/blog/post/how-to-delegate-effectively
113
Ibid
114
Ibid
115
71
If the person you’re delegating work to needs specific training, resources, or authority to complete the assigned
project, it’s your role as a manager to provide all three. Setting someone up for an impossible task will frustrate
both sides; your colleague won’t be able to achieve the desired outcome, and then you’ll likely need to put that
work back on your to-do list.
This is also where you need to fight the urge to micromanage. Telling your co-worker, step-by-step, how you
would accomplish the task and then controlling each part of the process won’t enable them to learn or gain new
skills. Focus instead on what the desired end goal is, why the task is important, and help address any gaps
between the outcome and their current skill set.
e) Establish a Clear Communication Channel
While you want to avoid micromanaging, you do want to establish a communication channel so that the person
you’re delegating to feels comfortable asking questions and providing progress updates.
“You’ve got to have some way to communicate so that the person you delegated to can come back to you and
report,” says Sharer in the Management Essentials course. “You’ve got to have some way along the way to see
how things are going. It isn’t fire and forget. That is, ‘I just give you the task and I don’t worry about it anymore.
We’ve got to have some way to monitor the progress along the way without me getting in your way.’”
Setting up regular check-ins and providing feedback throughout the project can help with this.
f) Allow for Failure117
This step is particularly important for the perfectionists who avoid delegating because they think their way is the
only way to get the work done. You need to allow for failure—not because your employees might fail, but
because it will enable experimentation and empower the people you’re assigning tasks to, to take a new
approach.
If you’re open to new ideas and approaches to the work, you’ll have an easier time delegating when able.
g) Be Patient118
As a manager, you likely have more years of experience in your field. Because of this, a task you can complete in
30 minutes might take an employee a full hour the first time they complete it.
You might be tempted to refrain from delegating certain tasks knowing that you can get them done faster, but
be patient with your employees. Think back to the first time you completed a specific task early on in your
career. You probably weren’t as efficient as you are now; your time management skills have improved.
116
Ibid
117
118
Ibid
72
I SO PRAY, MY LORD
As you continue to delegate and your employees become more familiar with the tasks that need to be
completed, you’ll notice that the work will get done faster over time.
h) Deliver (and Ask For) Feedback119
In addition to monitoring progress, you should also deliver feedback to your employees after the tasks you’ve
delegated are complete.
If a task wasn’t completed as assigned, don’t be afraid to offer constructive criticism. Your employees can take
this feedback and make changes the next time a similar task is assigned. On the other hand, remember to provide
positive feedback and show your appreciation when a task was done well.
To ensure you’re delegating effectively, you’ll also want to ask your team for any feedback that they can give
you. Ask your employees if you provided clear instructions and determine if there’s anything you can do to
better delegate in the future.
i) Give Credit Where It’s Due
After you’ve delegated tasks and they’ve been seen through to completion, credit those who achieved the work.
“Recognizing that success is because of your team is not only right, but it has the added benefit of making those
around you more engaged—making you even more successful,” writes HBS Online Executive Director Patrick
Mullane for Richtopia. “It’s counter-intuitive, but not claiming success for yourself will lead to more future
wins.”
The more you thank and credit those you’ve delegated work to, the more likely it is they will want to help you
on other projects in the future.
S OLVING PROBLEMS IN D ELEGATION
 You must be available to solve problems faced by the delegate in execution
 Make modifications taking into account changing operational environment and situation on the
ground
 Get a brief concise summary of the problem faced
 Ask the delegate to suggest a solution before you give one
 Be patient –do not take hasty decisions
 Delegate the agreed corrective action where possible
119
73
 Guard against reverse delegation where delegated task comes back to you
E VALUATING EFFECTIVEN ESS OF DELEGATION
 Give constructive criticism that will lead to improvement
 Criticize the action –not the person
 Give credit where it s due and commend good work
B ARRIE RS TO DELEGATION 120
Getting over these human barriers requires some emotional intelligence and personal development. It requires
taking a good look at ourselves and evaluating how we are doing with the following:
a) Fear of Failure121
What if they fail? The reality is that everyone makes mistakes in the workplace and if managed appropriately
mistakes can be excellent learning opportunities to improve performance, promote innovation, and improve
operations.
To delegate effectively, managers must recognize their own fears and allow some room for their team to make
mistakes. With adequate development and trust, team members will more often meet the challenge than fail.
b) Envy of Your Staff Member’s Ability122
So, you’re a little bit green with envy at that talented staff member of yours whose ability in a certain area
outshines your own. In your private thoughts, you know you are reluctant to delegate to her because she is so
good at what she does. So what should you do?
Talk to yourself and get over it! Even laugh at your envy if you must! Once you have intelligently dealt with
your own negative emotions, let your talented staff member do what she does best. Give her full credit as
appropriate. The truth is she makes you look good! Let her excel and you’ll be known as a manager and leader
who can utilize the talents of your staff effectively.
c) I Can Do it Better Myself123
This is probably true! After all, your technical ability is part of the reason for your success in your organization.
The correct question you should ask yourself, however, is the following:
120
https://managementisajourney.com/five-common-human-barriers-to-effective-delegation/
121
Ibid
122
Ibid
123
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I SO PRAY, MY LORD
Should I be doing the work myself or is it better for me to delegate this work to someone else?
Your role as a manager is one of process to achieve organizational outcomes through organizing, controlling,
planning, communicating, etc. You can fulfill this role better when you are not bogged down with work that
others should be doing. Invest the time in developing your people to perform these tasks.
Lower your standard to an acceptable level of performance. They do not need to complete the task exactly as
you would do it to meet organizational goals. After all, there are many methods for accomplishing most tasks.
d) I Like To Do This Myself124
There is a principle of delegation that says managers should delegate tasks that can be done by others. Some
managers take this advice too far and delegate everything to their staff members. This is not what is meant.
Delegated tasks should be appropriate to the responsibilities and organizational level of the team member.
Further, there are some managerial tasks that are inappropriate for a manager to delegate to others to perform.
This human barrier to delegation addresses those tasks we like to do but really should not do because others can
do them. Let someone else enjoy this part of your job!
e) Fear of losing control 125
Part of delegating effectively is picking the right person for the task. This requires assessing both their
willingness and capacity to perform the task. Assuming they have the right attitude and skill level to perform
the task, give them the authority they need to complete the task for you.
As appropriate, establish check-in points so you can monitor their progress. Don’t over-monitor them however
(particularly your superstars) or you will frustrate them. You have invested in their development and created a
positive work environment for them to do their best–now you just need to trust them to give you the desired
results.
C USTOMER C ARE
“A customer is the most important visitor on our premises. He is not dependent on us. We are dependent on him. He
is not an interruption of our work. He is the purpose of it. He is not an outsider of our business. He is part of it. We
are not doing him a favour by serving him. He is doing us a favour by giving us the opportunity to do so.”
Mahatma Ghandi
Define Customer Care
124
Ibid
125
75
A customer (client) is a person or organization that buys goods or services from a store or business (including
legal practice business). In its simplest form customer care is caring for the customer. Meeting and exceeding
customer expectations by giving them more than what they expected. Modern consumers are aware of their
right to a high standard of customer care. Customer care is very important to us. Customer care is not the
transaction itself (e.g. legal advice) but the service/conduct that is given when delivering the transaction.
K EY ASPECTS OF CUSTOM ER CARE
a) Personalized. Adjust yourself to the character of the customer –it must me customer driven and geared
towards the unique needs of the customer.
b) High quality
c) Professional
d) Helpful
e) Speedy resolution. “Come back tomorrow” is not an option.
f) One stop service –all issues should be addressed by one person in one office without referral.
g) Available when required –with online resources customer care can be provided 24 hours a day.
h) It can be outsourced where institution lacks skills.
i) Integrate with complaints management system.
Who is Your Customer?
 The customer is the reason we are in business.
 Any person who requires your service directly or indirectly
 Any person who pays for your service
 Any person you interact with professionally
Why customer care?
 Customers vote with their feet –a customer who is disappointed with your customer service will leave.
 We leave in a competitive environment. There are other service providers who are only too willing to
steal your customers.
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I SO PRAY, MY LORD
 It costs 5 times as much to recruit a new customer as it does to retain an existing one. Customer care
builds loyalty.
 Repeat customers are the backbone of any business.
 60-80% of company business is from existing customers –word of mouth. Once your customers give
negative feedback they will not attract new business for you.
S KILLS REQUIRED FOR E FFECTIVE CUSTOMER CA RE 126
It’s easy to fall down the rabbit hole of customer-acquisition. This is especially true when it comes to marketers,
financial teams, and other c-suite leaders who want to show business growth. We want new customers, and
that’s okay. In fact, that’s a good thing.
However, in your request to reach new markets and acquire new clients, it is imperative you don’t ignore the
ones you already have.Customer acquisition costs are high; it is six-to-seven times more costly to acquire a new
customer than retain the ones you already have. Executing your customer service philosophy requires a mindset
of dedication by both B2B and B2C businesses. Some of the most common roles that require these skills include
customer service agents, customer support representatives, customer relationship managers, and
implementation specialists.
However, the need for these skills go past your typical “customer service” roles. Every employee at your
company needs a mindset that puts customers first. Even if an individual isn’t having a face-to-face conversation
with clients, every team, from product to marketing to finance, makes decisions that affect the customer.
Once you find employees who have these customer service skills, make sure they feel enabled to use them127.
C USTOMER SERVICE SKIL LS 128
No matter your business size or industry, your customers have one thing in common: their humanity.Every
customer is a person who has taken the time out of the hustle and bustle of their hectic day to interact with your
brand. And, each person wants to feel respected and appreciated.
Employees with these customer service skills do more than create transactions, they create positive customer
experiences. Alternatively, companies who don’t value and empower these skills can find themselves sliding
down a slippery slope.
Think of each skill as a thread – once weaved together, they create a support network every client can reach with
the confidence they’ll find what they need.
126
https://www.g2.com/articles/customer-service-skills
127
Ibid
128
Ibid
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1. Empathy129
Understanding the customer and the problem is key for anyone in a customer facing role. (Plus, it helps when
collaborating with your co-workers!)
In a recent MarketingProfs podcast with speaker and author Jay Baer, he shared why empathy has an impact on
a business’ bottom line:
"At one point, empathy was the default. When we interacted with customers and prospects, we did so almost
reflexively with a degree of humanity, a degree of warmth, a degree of caring. It's safe to say now that we are
operating in an era of empathy deficit, not only in business, but [also] in politics and in life. The default state is no
longer warmth and caring, it is knives out. Consequently, if you can be disproportionately empathetic in your
business, it is noticeable in a way that it wouldn't have been in the past and can create customer conversations
accordingly."
One-to-one customer interactions with your customer success team are the biggest place you can show empathy.
Anyone on the phone, live chat, or social media customer support must understand that they are talking to a
real live person.
It can’t be stated enough that customers are human beings, not another stat for your spreadsheets.
Sometimes, empathy will mean you have to break the rules or make an exception. If someone needs you to bend
the rules due to a family emergency or extenuating circumstances, and you do so, you could develop a lifelong
brand advocate.
2. Clear communication skills130
Service reps must be able to explain the potential solutions to customers’ problems, and do so in a clear, concise
manner. As a communication studies major, I have extra excitement for this customer centric skill.
Clear communication skills mean speaking without jargon, especially if it’s terminology specific to your
company. Those who communicate well also understand when their point isn’t getting across and know how to
offer alternative explanations if the original doesn’t make sense.
On the technical side, when it comes to verbal communication, those speaking to customers in person or on the
phone must also speak clearly – no mumbling allowed!
Non-verbal communications also come into play during these conversations, even when they’re on the phone.
Take a look at the studies done by Dr. Albert Mehrabian in the 1970’s. According to his extensive research, only
7 percent of his communication is the words we say.
129
130
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I SO PRAY, MY LORD
The remaining elements of communication come down to non-verbals signals you give people. 38 percent of
these include voice and tone. In order words, “It’s not what you say, it’s how you say it.” The remaining 55
percent depends on body language.
Think of the employees at a retail shop or those who work trade shows as part of an event marketing strategy.
Those with exceptional communication skills will have a confident, open stance and make eye-contact with
ease. No slouching or crossed arms – this makes employees much more approachable.
Why do these non-verbal skills matter so much?
As described by Dr. Mehrabian, “The non-verbal elements are particularly important for communicating
feelings and attitude, especially when they are incongruent: if words and body language disagree, one tends to
believe the body language.”
So, if the words you’re saying don’t match up to how you’re saying them, people trust your tone more.
And yes, in case you were wondering, the lack of non-verbals can be the cause of communication issues in text
messages, especially for the easily offended. If you are using chatbots and email for customer support, ensure
employees have a history of excellent written communication, including grammar.
It’s no surprise these 93 percent of non-verbal communication skills apply to those in an in-person customer
facing role. However, don’t forget their importance in phone support, too. For example, posture has a huge
impact on a person’s tone and vocal quality. (I’m an actor, trust me on this one!)
3. Product knowledge
While it may seem like a given, product knowledge is a crucial element that can’t be ignored. Regular training
and product updates to give your reps a true understanding of your product, as well as any product changes that
will affect customers, is key to the success for your company.
In order to truly help people, your reps must be able to give accurate and up-to-date information about your
product or service.
If not, you’ll upset your customers even more!
According to a survey of more than 1,000 adults by the Consumer Reports National Research Center, 70
percent of people are highly annoyed when they are transferred to a representative who can’t help or is wrong.
In-depth product knowledge does more than enable service agents to troubleshoot customer problems it allows
reps to help customers get the most out of your product, ensuring your product or service provides the
maximum value.
When they do face a question they can’t answer, make sure that customer service professionals know who to
turn to when they need additional information.
4. Problem-solving skills
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In essence, problem-solving is what customer service is all about.
While there are many problem-solving models, those interacting with customers need to be quick on their feet.
There’s no time for group brainstorming. Your clients want their problems fixed and they want them fixed now.
Here is an example of the problem-solving process that applies to customer service situations:
Great customer service means getting to the heart of problems immediately, then coming up with solutions. It’s
important to note step No. 5 in relation to the customer experience.
You may have come up with a solution to the problem, but did it actually work for the customer? If not, it’s
time to go back to the beginning and identify new potential solutions.
The circle doesn’t stop until your customer’s issue is solved.
5. Patience
Customer service reps will often find themselves on the front line against unhappy customers. Depending on
the situation, people may have worked themselves up into quite a state before speaking with a customer service
representative. The ability to stay calm and keep from taking things personally will help diffuse tense situations
with angry customers.
A customer service representative may find themselves with a customer who doesn’t know how to describe the
problem or struggles to accurately answer the reps questions.
Service reps who maintain their patience are less likely to get irked (making a negative situation even worse)
when interacting with a frustrating customer.
Let’s face it: No one is perfect, but there are, no doubt, some frustrating people out there. And, as anyone who
works in customer support will tell you, sometimes it seems as if these are the ones who call the most!
Knowing when to take a big (silent!) breath in, then out can come in quite handy.
6. Positive attitude
According to Winston Churchill, “Attitude is a little thing that makes a big difference.”
Do you know what? He’s right.
It’s a lesson I learned from my Dad at a young age. While I love all of his life lessons, thanks to his career in sales,
this one is applicable when discussing customer service skills. Growing up, my Dad not only pointed out poor
customer service, but he also made a point of letting managers know when employees showed exemplary
customer service.
There’s no doubt each one of these people displayed a positive attitude.
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I SO PRAY, MY LORD
I remember reading the following poem by Charles Swindoll on my Dad’s desk when I was at that susceptible
middle-school age when motivational skills have the strongest impact.
Even if a customer service agent is having a bad day, the calls are going to keep happening. The important part is
how that agent reacts, even if a particularly feisty customer happens to be pushing their buttons.
Having a positive attitude is one of those customer service skills that is essential for all employees. These people
are more enjoyable to be around. Plus, they’re more ready to solve problems and able to execute the next skill:
Positive language.
7. Positive language
Those with positive attitudes are able to focus on solutions. Building on that, those who speak positive language
also speak in positive terms – they don’t mention the negatives.
I know what you’re thinking: “Isn’t that the definition of an optimist?”
While it’s likely an optimist has a positive attitude, positive language is a more technical skill. Positive language is
how a customer service rep uses their communication skills to share information.
Imagine you receive a catalogue sent using direct mail marketing. You call to order a sweater (old-school, I
know!), only to find it’s out of stock.
Many times, this is what you’ll hear: “I’m sorry we don’t have that in stock, it’s backordered and you can’t get it
for two weeks.”
Now, image you instead hear, “That product will be available in two weeks. I can place your order now, and you
will receive it on approximately November 15th.”
Notice the difference?
By using positive language, customer service managers can overcome a customer’s problem before they even
knew they had one.
8. Listening skills131
Even though a rep might face the same problem 15-to-20 times a day, it is imperative they still listen to each
person and each call.
Customer experiences vary from person to person. A problem may be common, but that doesn’t mean that’s
this customer’s problem.
If your customer service representatives are making assumptions, you’ll find yourself with customers who are
increasingly agitated.
131
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In addition to not assuming, consider the following ways to improve listening skills:
Asking questions, taking notes, and avoiding interruptions are all excellent tactics to improve listening.
Encourage all employees to take these actions as a way to increase productivity through heightened
communication skills.
9. A willingness to go the extra mile132
A willingness to go the extra mile can also be thought of as “wow” customer service. Forbes author Micah
Solomon describes wow customer service as “service that goes beyond fulfilling basic customer expectations and
does so in a creative, unexpected way.”
Put simply, it makes people go, “Wow.” (Who would have guessed?)
Some companies, such as fashion brand Zappos and petcare company Chewy, have built their brands on this
type of customer service. I can say for a fact they’ve both made a fan of me.
How exactly does Chewy make customers say wow? Its customer service agents’ skills extend across all channels.
The brand has a dedicated Twitter account, complete with a Twitter banner showing off the smiling faces of
these stellar employees. When it comes to phone calls, there is absolutely zero automation, and service reps aim
to answer the phone within a mere five seconds.
10. Personal responsibility133
Personal responsibility is critical in all decisions and relationships, be it in or out of the office.
While it’s quite understandable for mistakes to be made in customer service roles, authentic customer support
employees know when they have made a misstep. We’re all human, and we make mistakes. Accepting
responsibility for those mistakes and looking for ways to fix them is how you turn a negative to a positive.
And, just like responding to negative customer reviews can turn the tides, acknowledging the mistake and fixing
it is how you can turn a frustrated client into a brand advocate.
11. Confidence
Customers will have faith they are getting the right answer (and one that will work!) when they talk to someone
with confidence. And, when you go back to the third skill – training service reps on your product and service –
this should come naturally!
132
133
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I SO PRAY, MY LORD
Confident employees are a positive reflection on your brand, increasing your company’s trust and credibility.
Proper training and internal communication channels to troubleshoot new customer issues as they arise will
naturally give reps the confidence to excel.
If you have a customer service agent with great empathy, listening, and problem-solving skills, but who’s lacking
just a bit in their self-confidence, consider doing what you can to give them a confidence boost.
Provide employees with positive feedback and some physical tips on how to be confident. Just like those who
need some help with easy networking tips, smiling and maintaining a confident posture will go a long way. (Plus
it helps those communication skills!)
12. Tenacity and resilience134
Let’s face it – most people only call customer service when they have a problem. This means that your customer
service reps are often faced with unhappy people non-stop throughout the day. Sometimes, it’s a simple
problem to fix. Other times, not so much.
Customer Service reps need the ability to deal with other people’s frustrations day in and day out, while still
maintaining that positive attitude.
Tenacity is also required when support agents are facing problems that aren’t easy to solve. Sometimes, it may be
an usual technical difficulty. Alternatively, service reps could find themselves working with the un-tech savvy
who need some extra time to get through the basics.
Other times, employees might be helping a customer with extenuating circumstances. Customer service reps
will have to spend extra time, or take measures not usually taken, to ensure the issue is resolved.
Think of tenacity as resilience: the dogged determination not to stop until the problem is solved.
13. Authenticity135
Authenticity will go a long way when it comes to customer service. As a midwestern girl (I grew up surrounded
by cows and cornfields), I grew accustomed to people who care about each other.
This goes back to empathy and listening – you’re not just reading a script, you’re not pretending to listen, you
are giving your best solution to each and every customer.
It means that you’re not trying to help a customer to fulfill your own goals (whether it’s making a renewal,
hitting your target, or avoiding looking bad to your boss). You want to help every individual you cross paths
with.
14. Adaptability
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135
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While you may have a standard customer service script, customers are not made from cookie cutters. Each
individual’s situation is unique, and you need to be ready to adapt to each one.
15. Attentiveness
Think of your standard romantic comedy with the dreamy leading man. What do all the girls say? “He made me
feel like I was the only one in the room.”
Be attentive to your customers and make them feel like they matter.
Instead of movie scripts, think of applying a small business strategy. Coming from a small town, I grew up
witnessing businesses that showed appreciation to all customers by spending time with them.
Sometimes, small businesses are the ones that understand their clients the most; they have lifelong customers
because of the time they spend building relationships.
Putting quality over quantity (rather than speed and moving on to the next customer), gives each customer all
the time they need. This is one of the reasons online fashion retailer Zappos has seen such success.
Its longest customer service call? Take a guess.
20 minutes? 30 minutes? An hour? Try over 10. Ten hours and 43 minutes, to be precise.
16. Desire to learn
Over time, your product, service, and procedures will continue to change. You need customer service employees
who are both ready and willing to learn. Support reps are the front line, educating customers about changes.
Like the other customer service skills that apply to all employees, those eager to learn show that positive attitude
we discussed in point No. 6. In addition, this trait shows a commitment to the investment you have made in an
employee and the sincere desire to advance their career. Plus, when you provide employees with opportunities
to learn, their appreciation will show in the high levels of customer service they provide.
Earlier, I mentioned Chewy. According to UJET, this concept is a direct reflection on the high levels of
customer support its team gives: “Chewy makes a commitment to training its agents when they join the
company and on a continuing basis, contributing to high morale, low turnover, and a great work environment
that facilitates friendly, thoughtful customer service interactions.”
17. Professionalism
When a customer has a problem, they don’t care about the fact that your customer service agent didn’t sleep last
night, broke up with their boyfriend, or had a fight with their mom.
As soon as that phone is picked up, all personal problems are left behind. It’s time to put on a smile (even over
the phone!) and focus on the needs of the customer first.
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I SO PRAY, MY LORD
It’s worth noting that this doesn’t just apply to your customer relationship team. We can all have a bad day now
and then, but your co-workers may get fatigued when every day is full of complaints. Both clients and co-
workers appreciate when you can set aside complaints to get the job done – which is the perfect tie-in to our
next customer service skill of acting ability.
18. Acting ability
Fake it till you make it – it doesn’t just apply to actors. All service agents need to know how to put on a happy
face.
No one wants to talk to a robot. Whether or not you have a script, showing some personality will go a long way
to help customers make a connection with your customer service rep. That connection is what gives them a
positive experience.
Even if you’re having the same conversation for the 100th time, it’s the first time this customer is having it with
you. Every time a customer service professional hears, “I can’t get your website page to work,” they need to act
like they’re hearing it for the first time.
This means that those in a customer facing role need to show their energetic side in every interaction. Whether
they’re bored, tired, or stressed, reps can’t let it show.
19. The ability to respond quickly
No customer wants to be kept waiting. This is true for in-person interactions, as well as chatbox software and
phone calls. Good customer service skills require being able to not only adapt, but do so quickly.
If you leave someone waiting too long for a response on that chat box, there’s a good chance their frustration
levels will increase, making it even harder to get their satisfaction levels up.
Help your employees show off their ability to respond quickly by ensuring you have enough staff. This skill is
intertwined with product knowledge and confidence. Arm your customer service representatives with
everything they need and help them help customers avoid that dreaded elevator music!
20. Time management skills
Time management skills are especially applicable to serving customers while working for a B2B company.
Customer service software can play a part in giving customers quick response time. At the same time, each
employee must take personal responsibility as well.
Customer relationship managers and implementation specialists have many customers to take care of, and no
one can feel forgotten.
This is where time management skills are crucial.
Customer support teams have a variety of responsibilities to juggle each day when it comes to strategizing time
management, including:
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 Which customers will need a little extra love, costing the service rep more of their time
 How long onboarding calls will take
 How much time to budget for responding to emails
 When preparation is needed before meeting with a customer
 How to prioritize time spent researching answers to unusual customer questions
Customer service representatives can maximize their productivity by using The Action Matrix (shown below)
for prioritizing their tasks.
21. The ability to let it go
Knowing how to let it go is a skill that I often advocate.
Those in customer support roles, such as call centers, are often the brunt of verbal abuse. People call up wanting
to vent and have a source to dispel their anger.
If this is you, understand when it’s not your fault. Just like the path to productivity, you may need to take a
break or step back. And, if all else fails, create a music playlist that helps you move on, with “Shake it Off” by
Taylor Swift as the first song.
C USTOMER SERVICE COME S DOWN TO CARING
In the end, the skills of a customer service employee come down to caring.
Having empathy to understand the situation of each person a rep interacts with and the authentic desire to help
them will go a long way.
Consider this marketing quote by Amazon CEO Jeff Bezos: “We see our customers as invited guests to a party,
and we are the hosts. It’s our job every day to make every important aspect of the customer experience a little bit
better.”
The best way to build a positive customer experience is by hiring employees with these 21 customer service
skills, then giving them the ability to put those skills to work.136
AN EFFECTIVE CALL CEN TRE
136
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I SO PRAY, MY LORD
A call centre is often the face of an organization and the first point of contact for complaints and interfacing
with an organization An ineffective call centre will deter customers
What makes a call centre effective?
 Knowledge of the product
 Creativity –do not stick to the script
 Attention to detail
 Organization
 Friendliness
 Calm under pressure
 Effective communication skills
 Avoid technical jargon
 Speedy resolution
 One stop centre
 Opportunity to ‘appeal’ or escalate complaint upwards
P ERFORMANCE AND R EWARD M ANAGEMENT
What is Performance Management
•Performance management is a process by which managers and employees work together to plan, monitor and
review an employee's work objectives and overall contribution to the organization. Performance management is
also known as a process by which organizations align their resources, systems and employees to strategic
objectives and priorities. Performance management is the process of creating a work environment or setting in
which people are enabled to perform to the best of their abilities. Performance management is a whole work
system that begins when a job is defined as needed. It ends when an employee leaves your organization.
Performance management is a process that provides:
 Feedback
 Accountability, and
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 Documentation for performance outcomes.
It helps employees to channel their human resource talents toward achieving organizational goals. It is geared
towards fulfilling the unique needs of each organization and its organizational culture. Performance
management can focus on the performance of an organization, a department, employee, or even the processes to
build a product or service, as well as many other areas.
H OW IS P ERFORMANCE M ANAGED ?
 Delivering regular relevant job feedback
 Setting and communicating clear performance expectations
 Linking performance to compensation clearly
 Identifying organizational career paths for employees
 Evaluating performance and delivering incentives in a fair and consistent manner
 Providing appropriate learning and development opportunities
 Recognizing and rewarding top performers
B ENEFITS : W HY IS P ERFORMANCE M ANAGEMENT I MPORTANT ?
 Planning. With this valuable data in hand, companies can identify training and development plans.
 Enables an organization to implement best practices to achieve organizational goals.
 Aligning individual employee's day-to-day actions with strategic business objective
 Providing visibility and clarifying accountability related to performance expectations –every individual
has performance targets.
 Documenting individual performance to support remuneration and career planning decisions
 Establishing focus for skill development and learning activity choice.
 Creating documentation for legal purposes, to support decisions and reduce disputes
E LEMENTS OF S UCCESSFUL P ERFORMANCE M ANAGEMENT S YSTEM
1. Planning and Expectation Setting
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I SO PRAY, MY LORD
2. Monitoring
3. Development and Improvement
4. Periodic Rating
5. Rewards and Compensation
C HALLENGES OF P ERFORMANCE M ANAGEMENT
a) Poorly structured or vague strategy,
b) Failure to communicate the strategy to stakeholders/staff,
c) Failure to achieve buy-in of the strategy,
d) Not measuring progress,
e) Not holding at least quarterly strategy review sessions,
f) Not taking the time to define success and celebrate it along the way,
g) Not adapting to changing circumstances,
h) Not giving your team the necessary authority or tools to accomplish their jobs.
W HAT IS PERFORMANCE R EWARD ?
Performance is the carrying out or accomplishing of a task, action or function. Reward is a thing given in
recognition of one's service, effort, or achievement. Performance reward can be by way of performance related
pay. Performance rewards are aimed at motivating better staff performance. There must be a link between the
goals of the organization and the tasks required of the employees.
Rewards target both performance and behaviour. They Should address 4 key areas:
 Compensation
 Benefits
 Recognition
 Appreciation
C HARACTE RISTICS OF EF FECTIVE REWARDS SYST EM
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a) Involves both management and employees in development and implementation. Employees should
have a sense of ownership.
b) Employees view it as worth their effort and worth participating in.
c) Easily understood. Employees must understand the assessment criteria and how they earn rewards.
d) Transparent. It should be open and not shrouded in secrecy.
e) Reasonable. Must have attainable targets.
f) Based on objective, measurable performance data and not subjective personal assessment.
g) Fair.
h) Must be linked to performance.
i) Recognize both small and big achievements. Not every staff will have the opportunity of making a
major contribution.
j) Rewards teamwork and cooperation rather than individual achievements only.
k) Reward given immediately or soon after employee achieves the desired performance.
l) Match reward to the employee. One size does not fit all and it needs to be tailor-made.
m) Combine both monetary and non-monetary rewards.
n) Do not disclose cash value of the non-monetary tangible reward.
o) Long term –not just a one off reward.
p) Balance competitive and non-competitive rewards so that every employee has a chance of getting an
award. It should not only be the high flying achievers to get awards.
q) Make the rewards system part of the overall company policy.
r) Change the rewards frequently –variety is the spice of life –to keep the rewards exciting.
C OMMUNICATION
Understanding Communication
Communication is the imparting or sharing of information. Communication is 2 way process with 2 or more
persons -someone to give and another to receive.
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I SO PRAY, MY LORD
W HY IS C OMMUNICATION IMPORTA NT
 Builds and maintains good working relationships
 Facilitates innovation
 Builds an effective team with improved morale and efficiency
 Managing employees
 Contributes to growth of the company
 Ensures transparency
 It is crucial to communicate effectively in negotiations to ensure you achieve your goals.
 Allows you to work from remote locations -your office is a smart phone and Internet connection.
 Enforced desired behaviour e.g. Dubai night clubs
C OSTS OF P OOR C OMMUNICATI ON
 Decreased productivity -confusion and loss of business
 Wastage due to poor handling of products
 Low morale
 Mistrust and suspicion
 Lost time because of misunderstood instructions
 Frustration
 Poor team work and people feeling left out
 Risk to health and safety
T HE C OMMUNICATION P ROCESS
The communication process is the steps we take in order to successfully communicate.
Components of the communication process include:
 A sender,
 encoding of a message,
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 selecting of a channel of communication,
 receipt of the message by the receiver and
 decoding of the message
P URPOSES OF C OMMUNICATI ON
a) Communication is aimed at achieving results. Communication can be for a multiplicity of purposes:
b) Building trust and consensus
c) Creating awareness of something positive or impending danger
d) Informing and educating
e) Changing knowledge and filling knowledge gaps
f) Influencing perceptions, attitudes and beliefs -Reagan-Mondale presidential campaign.
g) Promoting action
h) Changing behaviour.
F ORMS OF COMMUNICATIO N
i. Verbal
ii. Written
iii. Non-verbal
V ERBAL & WRITTE N C OMMUNICATION
 Phone voice call
 Social media –WhatsApp, Facebook etc
 Email
 Letters
 Fax
 Email
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 Newsletters
 E-conferencing
N ON -V ERBAL C OMMUNICATI ON
 Gestures are a good way of communicating.
 The hands and fingers can communicate messages from applause, to beckoning to insults.
 A wink can communicate a message, eyes wide can show surprise, pain!
 You say it best when you say nothing at all. If your partner gives you the silent treatment what does it
mean?
 Dress can communicate a lot (LDC has Bar Course dress code)
 In era of emoji’s this important form of non-verbal communication has to be used carefully. If your
friend tells you they lost an uncle make sure you use emoji for crying not for laughing with tears.
 Demeanour -guilty look.
 Sound -drumming, whistles, horns
 Image is everything –(Onasis taking tea at 5 star hotel, Hip hop artiste using Ferrari in music video.
 Symbols -Royal Standard flying above Buckingham Palace, doves/olive branch, white flag.
C HOOSING C OMMUNICATION MEDIUM
a) Cost
b) Urgency and timeframe
c) Mode received (it is normal practice to respond using the same medium used to receive the message)
d) Literacy and education levels
e) Availability of supporting technology
f) Confidentiality
g) Distance
h) Scale of the organization
i) Complexity
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j) Need for permanent record (e.g. paper trail for financial transactions)
k) Safety
l) Practice/precedence and protocol
m) Relationship between sender and recipient and seniority
B ARRIE RS TO E FFE CTIVE C OMMUNICATION
a) Language and loss in translation -Tower of Babel
b) Use of offensive or abusive language –Stella Nyanzi
c) Distance and physical separation
d) Wrong choice of medium and poor visibility
e) Lack of clarity in the message
f) ‘Stage fright’ or lack of confidence
g) Use of complicated language or technical jargon.
h) Gender differences
i) Noise and clutter -WhatsApp groups. You need to carefully follow thread -one person posting job
promotion will swiftly be followed by another whose uncle has died so be careful before you post “That
is great news!
j) Misinformation (accidental or deliberate –Iraqi spokesman)
k) Censorship -China, Uganda (UCC social media blockade)
l) Cultural and generational diversity –Indians shake head yes, whites men holding hands are gay,
colloquialism by youth. Use of social media. Western dating norms e.g. ok to meet future wife in bar,
‘who pays’ and the ‘3 date’ rule.
I MPROVING C OMMUNICATIONS
 Practice and preparation -in front of mirror
 Watch how to instructional videos
 Develops personal style -in era of conformity you need individuality
 Watch others -learn from the best

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I SO PRAY, MY LORD
 Research
 Understand your audience -lawyers use specialized language and phrases which you should not use with
lay person e.g. ‘I cannot see you’, people have sensitivity to offensive or shocking images e.g. bodies &
blood, inappropriate to mention ex partners in wedding speech.
 Simplify your message
 Appearance and dressing etiquette
 Right length of speech -wedding with 5hrs of speeches. Speeches should be short and to the point
 Connection/rapport with audience
 Appropriate use of humour
 Respect for titles Hon., Dr, prof, etc
 Prayer if all else fails.
P HONE S KILLS IN C OMMUNICATION
 Short and to the point
 Make official calls during official hours
 Identify yourself at the beginning
 Never ‘BEEP’. Request call-back.
 Speak clearly, slowly and in a cheerful, professional voice is very important
 Use your normal tone of voice when answering a call –do not shout!
 Speak into the receiver/microphone.
 Plan what you want to say before you make the call.
 Don’t allow interruptions during the call –avoid multitasking.
C ATCHY SLOG AN
 A catchy slogan draws the attention of your prospective client -enables your product to stand out in a
crowded market.
 It should be short and witty with innuendo and double play on word
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 A good slogan will create an image in the readers mind and, in a few words, convey the image you want
them to have of your goods or service
E XAMPLES OF EFFECTIVE SLOGANS
 Just do it (Nike)
 Like sleeping on a cloud (Sealy)
 Milk from contented cows (Carnation)
 Save Money, Live Better (Wal-Mart)
 I’m lovin’ it (McDonalds
 When you care enough to send the very best (Hallmark)
 Finger Lickin’ Good (KFC)
 The happiest place on earth (Disney World)
 It’s the real thing (Coca-Cola)
 The best a man can get (Gillette)
 Betcha can’t eat just one (Lays)
S AYINGS OF THE W ISE
Words don't always carry literal meaning -w often have sayings and phrases that communicate non-literal
message. Examples of sayings:
 When elephants fight the grass suffers.
 Strong fences make good Neighbour's.
 A stitch in time saves nine.
 Easy come easy go.
 What is good for the goose is good for the gander.
C ATCHY NEWSPAPER & MAGAZINE HEADLINES
 A catchy headline is extremely important to bring the reader in to view an article or advertisement.
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 It includes words and thoughts designed to catch someone’s eye and get that person interested in
reading what follows the headline.
 Headlines use different tactics to capture your attention: use of names of celebrities and famous people,
shocking numbers, wetting appetite (you won't believe what happened next).
 Don't over-promise (how to make a million dollars in three days)
 Avoid being intentionally misleading.
 A good headline is witty and gives your content better visibility.
T HE P OWER OF B RANDING
 A brand is a unique identifying mark
 Brands are used by manufacturers and service providers to distinguish their goods and services from
others
 Some brands are so strong they become verbs -Google, Uber etc
 Brands communicate quality and thus enable the brand owner to charge a premium price
 Formula 1 pays the Ferrari team about $70 million (over 250 billion shillings) every year just to be in the
championship irrespective of their performance.
 Imitation is the sincerest form of flattery
 TESCO own brand products
 Product placement in movies. Movie producers make money buy charging manufacturers and service
providers to have their products and services featured in movies. Movies have wide coverage (movie
theatres, video/DVD, reruns on TV) and can reach millions. Movie stars are seen as ‘cool’ and members
of the public are likely to want to consume the same goods and services as their favourite stars
E XAMPLES OF PRODUCT P LACEMENT
a) A good example is Heineken and James Bond. Heineken reportedly paid 45 Million dollars (160 billion
shillings) for Daniel Craig to take a swig replacing “shaken not stirred” Martini. The bond movie had a
300 million dollar budget.
b) Harley Davidson motorcycles is rumoured to have paid close to 10 million dollars for the Avengers
using their new Livewire motorcycle.
c) Samsung paid 5 million dollars for Scarlet to use their tablet in Livewire.
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d) Brands typically pay 3-5 million dollars on a 3–8 second piece of exposure.
e) Most money raised for product placement was by Smurfs 2 movie featured 39 different brands –the
film covered the entire cost of its $105 million dollar budget with $150 million worth of product
placement deals.
T OP C OMMUNI CATION F AILURES
a) Misunderstanding the subject; In the age of social media is common to misunderstand the subject. In
2014 there was a pair of Twitter hashtags #whyIStayed and #whyILeft, they're about domestic violence
where abuse victims shared their stories in the wake of the Ray Rice abuse incident. Digiorno pizza
misunderstood and used this trending hashtag to advertise themselves: #whyIStayed You had pizza.
Susan Boyle, a Scottish singer, launched a new album. As part of the album’s promotional activities she
organized a launch party –Susan Album Party with the hashtag #susanalbumparty –i.e. Susan Album
Party. Many read it as sus-anal-bum-party! It isn’t funny
In 1996 Pepsi ran a promotional campaign where it offered to exchange Pepsi points for different stuff such as a
t-shirt, leather jacket, shades. The slogan of this campaign was "the more Pepsi you drink, the more great stuff
you're going to get."
The creators of this commercial decided to prank a bit and offered Harrier Fighter for 7 000 000 Pepsi points.
They couldn't even imagine that someone would take it seriously. But, one John Leonard did.
He noticed some fine print: in place of labels, consumers could buy Pepsi points for ten cents each. He quickly
figured out that he need $700,000 to buy the 7M Pepsi points for the Harrier Jet. And he did it. Pepsi obviously
refused to give Leonardo this prize. A court granted a summary judgment in favour of Pepsi and ruled that "no
objective person could reasonably have concluded that the commercial actually offered consumers a Harrier
Jet."
b) If it isn’t broken, don't fix it. Old Coke is better than New Coke In 1985 Coca-Cola decided to change
its 100-year formula. According to blind taste tests, Cola-Cola learned that customers prefer the sweeter
taste of Pepsi. Coca-Cola decided to improve and created "New Coke". It became a major marketing
failure. People didn't like this new better formula and demanded the old one back. After a while, "New
Coke" was taken off the market.
c) Changing circumstances can lead to total failure.
K EY TIPS IN C OMMUNICATIONS
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a) A picture is worth a thousand words
b) China has 8 languages. There is no language called Chinese. The most commonly spoken of them in
Mandarin. The Chinese were able to communicate and build a powerful dynasty because of one written
language with the same characters used for all the eight different languages.
c) It is not what you say. It's how you say it.
d) Communication not static -communication evolve over time. (e.g. meaning of turning your back)
e) We live in the Information age. Information is power.
f) Effective communication is an integral part of an effective management system in any organization
g) Perception is key.
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Volume Two
ACCOUNTING FOR LAWYERS
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I NTRODUCTION
Like any other profession, accountancy has rules. These are normally, in order for the consistency to be
exhibited, enshrined in a framework. Every system has users; so the outputs of the process of financial
accounting have interested users. These outputs must have characteristics that make them useful. These
together with the components of the accounting system are exemplified below
W HAT IS F INANCI AL ACCOUNTING ?
Financial Accounting is the art and science of recording and classifying financial transactions in the books,
summarizing and communicating financial information through production of financial statements/reports,
and interpretation of the operating results portrayed in financial statements/reports to facilitate decision-
making.
It can also be defined as : The process of identifying, measuring and communicating economic information to
permit informed judgments and decisions by the users of accounting137
BY WHAT MEANS CAN WE PROVIDE F INANCIAL A CCOUNTABILITY ?
Managers and accountants are required to show evidence of good financial management by submitting
accountability of money received and spent. The following are methods of accountability:
1. Production of documentary evidence
This involves producing documents as evidence of money received and well spent. The key accountability
documents are receipts, vouchers, invoices, etc.
 Receipt – is a document prepared as evidence of money received
 Voucher – is a document that shows details and supports payment
 Invoice – is a document submitted by suppliers demanding payment for goods and services provided on
credit
2. Books of accounts
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American accounting association 1966
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After documenting transactions, these transactions should be recorded into books of accounts. In case of a
query or even in the normal monitoring of transactions by owners of the wealth, examination of books of
account is normally carried out. In order to account properly, transactions must be accurately recorded into
books of accounts e.g. a cashbook.
3. Financial statements / reports
Financial statements (also called final accounts) are prepared to show results of the operations for the year
ended. The major financial statements are the income statement, the balance sheet and the cash flow statements.
Some monthly statements such as bank reconciliation statements, budget performance reports and monthly
trial balance are also required for accountability purposes in many organisations.
4. Output / result
Apart from paper accountability, there is need for tangible outputs and concrete results to show evidence of
money well utilized. For example, if someone is given UGX 500 million for building classroom blocks, the first
accountability to be looked at are the classrooms themselves – some-times called effectiveness.
Why accounting?
The ultimate role of accounting is to provide information to decision makers. Besides that, preparation of
accounts plays the following roles:
1. Ascertainment of profit and loss
One of the main purposes of any business is to make profits. For this reason, accurate and complete recording of
all business transactions is essential because this information will be helpful to determine whether there was a
profit or loss in any trading period.
2. Assessment of tax
Governments in all countries impose taxes. For the accurate assessment of tax, accurate records must be
maintained properly; otherwise, a business enterprise may be required to pay high taxes to the government.
Accounting therefore forms an objective and reliable basis of computing taxes.
3. To facilitate the credit transactions
Most business transactions are made on credit basis. In this case, goods are purchased or sold without cash
payment. These transactions are made on the basis of promises to make payments in future. Without credit
transactions, business cannot be expanded beyond certain limits. If goods are purchased from a supplier on
credit basis, then this supplier is known as the creditor. Similarly, if goods are sold to a customer on credit then
this customer is known as a debtor. Accounting records facilitate such credit transactions because these records
will determine the amounts due to creditors and due from debtors.
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For easy monitoring of debtors and creditors, proper accounting records must be maintained. They also act as a
Base for credit facilities for example, a loan. A business enterprise can be able to acquire credit from financial
institution once it has proper and accurate accounting records.
4. A tool for control
A business enterprise can maximize its profits by increasing the gap between income and expenses. Proper
control of unnecessary expenses and misappropriation of funds is essential. A proper and accurate accounting
system will be helpful to maintain this control.
5. Base for further planning
For further expansion, a business enterprise can formulate its plans based on the recent and past achievements.
Accounting records can provide sufficient data relating to sales, profit, investments etc, for making decision
about the future programme.
6. Monitoring of management
Preparation of accounts helps shareholders to monitor management and other stakeholders to evaluate the
performance of the organisation. The managers are not the owners of the business and therefore accounting
forms an objective basis for monitoring the actions of managers by the owners of the business.
U SERS / INTERESTED PARTIES O F ACCOUNTING INFORMA TION
It is easy to assume that the only users of accounting information are shareholders- since it is a requirement of
the company law that shareholders must receive periodic accounting statements. However, in reality there are
many users of accounts. Every organisation whether profit making or not has people or parties interested in it.
These interested parties (stakeholder) have to make decisions connected with the organisation. Accounting
information is very necessary if decisions are to be made accurately and rationally. Various parties are interested
in accounting information to facilitate their decision-making. Accounting information is in form of financial
statements/ reports, entries in books of accounts and business documents. The users or decision makers
interested in accounting information are broadly divided into two groups, i.e. internal users and external users.
I NTERNAL USERS
These are involved in the day to day running of the organisation.
1. Management
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The managers of the business will want to know how things are going. They need financial information in order
to plan for the future; they then need more up-to-date information in order to check whether actual
performance is on target. This process is known as controlling the costs and finances. In accounting it is known
as management accounting. So, management accounting is done by the managers, for the managers, for the
purposes of planning and control.
2. Employees
Employees (and organisations that represent them – e.g. trade unions) require information about the stability
and continuing profitability of the business. They are crucially interested in information about employment
prospects and the maintenance of pension funding and retirement benefits. They are also likely to be interested
in the pay and benefits obtained by senior management. Employees will, therefore look for information on:
 Revenue and profit growth
 Levels of investment in the business
 Overall employment data (numbers employed, wage and salary costs)
 Status and valuation of company pension schemes / levels of company pension contributions.
E XTERNAL USERS
They are external in the sense that they are not involved in the day to-day running of the organisation.
1. Shareholders
These are the primary stakeholders of the business because they invest capital in the business. Investors are
concerned about risk and return in relation to their investments. They require information to decide whether
they should continue to invest in a business. They also need to be able to assess whether a business will be able to
pay dividends, and to measure the performance of the business’ management overall. The key accounting
information for an investor is therefore:
 Information about growth – sales, volumes
 Profitability (profit margins, overall level of profit)
 Investments (amounts invested, assets owned)
 Business value (share price)
 Comparative information of competitors
2. Potential investors
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These need accounting information in order to be able to decide whether investing in a company is worthwhile.
This may be with help of an analyst who analyses the company’s past and projected financial performance
before they can buy shares in it. The key accounting information for a potential investor is therefore:
 Information about growth – sales, volumes
 Profitability (profit margins, overall level of profit)
 Investments (amounts invested, assets owned)
 Business value (share price)
 Comparative information of competitors
3. Creditors
Suppliers and trade creditors require information that helps them understand and assess the short-term liquidity
of a business. They need accounting information to establish the credit worthiness of the customers or clients
i.e. is the business able to pay short-term debt when it falls due? Creditors will therefore, be looking for
information on:
 Cash flow
 Management of working capital
 Payment policy
4. Lenders
Banks and financial institutions who lend money to a business require information that helps them determine
whether loans and interest will be paid when they fall due. The key accounting information for lenders
therefore:
 Cash flow
 Security of assets against which the lending may be secured
 Investment requirements in the business
5. Debtors
Customers and trade debtors require information about the ability of the business to survive and prosper. As
customers of the company’s products, they have a long-term interest in the company’s range of products and
services. They may even be dependent on the business for certain products or services. Customer will be
particularly interested in:
 Sales growth
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 New product development
 Investment in the business (e.g. production capacity)
6. Donor/funding agencies
Non profit-making organisations like NGOs get funding from donor agencies. These agencies are always
interested in making sure that the money they donate is used to achieve the objectives for which it was released.
They monitor utilization of their money by examining accounting records i.e. financial reports, books of
accounts and documents of the organisation that they support.
7. Government
There are many government agencies and departments that are interested in accounting information. For
example, the Inland Revenue needs information on business profitability in order to levy and collect
corporation tax. Value Added Tax; local government need similar information to levy local taxes and rates. The
government also needs accounting information from state owned public companies existing alongside private
ones, to monitor their performance. It needs accounting information from companies to enable it analyse the
effect its policies have on business. This enables formulation of policies that promote sector development.
8. Competitors
These need accounting information of firms in the same industry so as to judge whether they are performing
poorly or fairly in comparison with other players in the same business.
9. General public
These include individuals and organisations which ensure that businesses make their profits in a socially
acceptable manner without damage to the environment and consumers. They have specific interest in the
activities and performance of businesses. Environmental pressure groups push for minimization of pollution of
the environment while consumer groups like Uganda National Bureau of Standards (UNBS) try to ensure that
businesses offer safe products and don’t charge high prices for poor quality products.
C OMMON FINANCI AL STAT EMENTS AND PURPOSE
The financial statements are the outputs of an accounting system. A complete set of financial statements
includes the following components:
1) Statement of profit or loss
2) Statement of changes in equity
3) Statement of financial position
4) Statement of cash flows
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5) Notes to the financial statements
Q UALITATIVE CHA RACTERISTICS OF FINA NCIAL STATEMENTS
The qualitative characteristics of the Financial Statements are broadly categorized as;
1. Fundamental
2. Enhancing
The fundamental Qualities of the Financial Statements are;
1. Relevance
2. Faithful Representation
The enhancing qualities of the Financial Statements are;
1. Understandability
2. Verifiability
3. Timeliness
4. Comparability
F UNDAMENTAL C HARACTERISTICS
i) Relevance
This implies that, to be useful, accounting information must assist a user to form, confirm or maybe revise a
view - usually in the context of making a decision (e.g. should I invest in this business? should I lend money to
this business? Should I work for this business?). Relevant accounting information is capable of making a
difference in a decision by helping users to form predictions about the outcomes of past, present, and future
events or to confirm or correct prior expectations. Information can make a difference to decisions by improving
decision makers' capacities to predict or by providing feedback on earlier expectations. The problem is how to
identify these needs given the variety of users.
ii) Faithful representation
Information in financial reports is reliable if it is free from material error and bias and can be depended upon by
users to represent events and transactions faithfully. Information is not reliable when it is purposely designed to
influence users' decisions in a particular direction. This implies that the accounting information that is
presented is truthful, accurate, complete (nothing significant missed out) and capable of being verified (for
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instance, by a potential investor). The complexities of modern business make reliability difficult to achieve in all
cases.
E NHANCING C HARACTERISTI CS
i) Timeliness
To be useful, information must be provided to users within the time period in which it is most likely to bear on
their decisions. If information is not available when it is needed or becomes available so long after the reported
events that it has no value for future action, it lacks relevance and is of little or no use. Timeliness alone cannot
make information relevant, but a lack of timeliness can rob information of relevance it might otherwise have
had.
ii) Understandability
This implies the expression, with clarity, of accounting information in such a way that it will be understandable
to users - who are generally assumed to have a reasonable knowledge of business and economic activities. In
other words, the information should be in a form which is understandable to user groups. However, this poses
problems. Users have very different levels of financial sophistication in addition; the very complexity of business
transactions makes it difficult to prove adequate disclosure whilst maintaining simplicity.
iii) Comparability
Information about a particular organization gains greatly in usefulness if it can be compared with similar
information about other organizations; and with similar information about the same organization for some
other period or some other point in time. Comparability between enterprises and consistency in the application
of methods over time increases the informational value of comparisons of relative economic opportunities or
performance. The significance of information, especially quantitative information, depends to a great extent on
the user's ability to relate it to some benchmark.
iv) Verifiability
A knowledgeable independent person can verify that the financial statements show a true and fair view.
B OOKKEEPING
As defined by Carter, ‘Book-keeping is a science and art of correctly recording in books-of accounts all those
business transactions that result in transfer of money or money’s worth’. Book-keeping is an activity concerned
with recording and classifying financial data related to business operation in order of its occurrence.
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Book-keeping is a mechanical task which involves:
 Collection of basic financial information.
 Identification of events and transactions with financial character i.e., economic transactions.
 Measurement of economic transactions in terms of money.
 Recording financial effects of economic transactions in order of its occurrence.
 Classifying effects of economic transactions.
 Preparing organized statement known as trial balance.
D ISTINCTION BETWEEN B OOK - KEEPING AND A CCOUNTING
The distinction between book-keeping and accounting is given below:
Bookkeeping Accounting
1. Out put of book-keeping is an input for Output of accounting permit informed

accounting judgments and decisions by the user of
accounting information.
2. Purpose of book-keeping is to keep Purpose of accounting is to find results of

systematic record of transactions and operating
events of financial character in order of its
occurrence. activity of business and to report financial
strength of business.
3. Bookkeeping is a foundation of Accounting is considered as a language of

accounting business
4. Book-keeping is carried out by junior Accounting is done by senior stuff with skill of
stuff analysis and interpretation
5. Objects of book-keeping is to summarize Object of accounting is not only bookkeeping but

the cumulative effect of all economic also analyzing and interpreting reported financial
transactions of business for a given period information for informed decisions
by maintaining permanent record of each
business transaction with its evidence and
financial effects on accounting variable
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A CCOUNTING CONCEPTS / PRINCIPLES
Accounting concepts are the basic rules, assumptions, and conditions that define the parameters and constraints
within which the accounting operates. In other words, accounting concepts are the generally accepted
accounting principles, which form the fundamental basis of preparation of universal form of financial
statements consistently.
The clear objective of financial statements has to be that the accounts fairly reflect the true "substance" of the
business and the results of its operation. The theory of accounting has, therefore, developed the concept of a
"true and fair view". The true and fair view is applied in ensuring and assessing whether accounts do indeed
portray accurately the business' activities.
To support the application of the "true and fair view", accounting has adopted certain concepts which help to
ensure that accounting information is presented accurately and consistently.
1. Business Entity Concept
This convention seeks to ensure that private financial transactions and matters relating to the owner of a
business is recorded and separated from financial transactions that relate to the business. It should be noted that
a business exists separate from its owner. A business owner usually owns personal items as well as business items.
The business’ financial records and reports should not be mixed with the owner’s personal records and reports.
For instance, a business owner may incur rent for his home and rent for the business. Only the rent related to
the business should be recorded in the business’ financial records while the home rent is recorded in the personal
financial records. The business entity concept ensures that the amount invested by the owners in the business is
defined (capital) and allows a return on capital employed to be computed to show whether the investment is
worthwhile.
Limitation
The main limitation of the concept is that the owner and the business are actually inseparable. For instance if a
sole trader sells and dwells on the same premises, then rent and utilities paid will be difficult to apportion
between the owner and the business especially if there are no clear apportionment bases.
2. Monetary measurement / unit of measurement concept
According to this concept, all transactions to be recorded must be quantified in monetary terms, since money is
a common denominator for all transactions e.g. cost, sales, the value of stocks, machinery, debts and
investments. This is because a record of transactions is quantified and assessed in a monetary unit. Thus it is
assumed that the monetary unit is capable of acting as the common denominator of the values to the point of
determining exchangeable equivalents
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I SO PRAY, MY LORD
Financial data is generally quantified and the measurements expressed in units of money. Presentation involves
adding, subtracting, multiplying and dividing numbers depicting economic things of value and events.
Limitations
 It assumes money has a stable value over time, yet actually money may lose value with time.
 It limits recognition of transactions to those that can be quantified and leaves out qualitative factors that
can have a direct impact on the business e.g. workforce skill, morale, market leadership, brand
recognition, quality of management etc
3. Going Concern/ continuity
This requires the accounting records to be maintained in such a way that the business is seen to continue in its
foreseeable future. That is, the financial reports are prepared with the expectation that a business will remain in
operation indefinitely. This makes it possible for the accountant to prepare or project estimates for a long period
into the future.
For example, a business bought machinery for shs 25,000,000/. This machinery is expected to last for 10 years.
The yearly depreciation therefore is recorded and reported based on the expected life of the machinery. At the
end of every year, the book value (cost less accumulated depreciation) is reported.
A business is expected to continue indefinitely even if the owner retires or sells the business. If a business is sold,
the new owner is expected to continue the business’ operations. Continuity of operations facilitates the
allocation of both revenues and expenses to the pertinent accounting periods. Without this presumption,
Accrual Accounting (to be discussed here under) would have no foundation. As the accounting entity stops
being a going concern, the accounting approach changes from accrual to realization and liquidation.
4. Periodicity and disclosure concept
This requires a company to prepare and disclose financial reports at the end of every accounting or financial
year. This enables comparability, timely performance measurement and tax computations. Of course, the
impact of transactions is measured for a specific time period usually known as the financial year. Thus, it is
assumed that the continuous life time of the entity (see going concern assumption) can be broken down into
specific time periods. Then the results of operation for each time period can be measured. At the end of each
period, a “static” picture of the resources and claims to those resources is taken. This depicts the financial
position of the entity at that specific point in the lifetime of the entity. In practice, this financial year has come
to be 12 months period and in Uganda, this principle has been enshrined in law (see companies’ Act of
Uganda).
5. Historical cost
This principle requires transactions to be recorded at the price ruling at the time, and for assets to be valued at
their original cost. That is, the actual amount paid for items bought is recorded. The actual amount paid for an
item in a business transaction may be different from the value. For instance, office furniture is valued at shs
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12,000,000/. A business arranges to but the furniture at shs 9,000,000/. The amount recorded in the
accounting records for the office furniture is the historical cost – shs 9,000,000/ - the actual amount paid.
In the process of acquiring assets by an entity, such assets are valued and recorded in books of accounts at the
cost at which they were acquired i.e. the price paid. Thus, assets are entered in accounting records at their cost.
This is generally called historical cost basically because it is always the valuation of a consummated transaction.
Limitation
During inflation, historical cost will not reflect the true value of the assets of the business. e.g. if an asset was
bought at shs.1,000,000/ at the beginning of the year, and the annual inflation rate is 90%, its value at the end of
the year will be shs.1,900,000/. The historical cost concept will require shs.1, 000,000/ and not shs.1, 900,000 to
be recorded.
6. Realization concept
This concept requires that transactions (and any profits arising from them) are recognized and recorded at the
point of sale or transfer of legal ownership – rather than just when cash actually changes hands. For example a
company that makes a sale to a customer can recognize that sale when the transaction is legal – at the point of
contract. The actual payment due from the customer may not arise until several weeks (or months) later – if the
customer has been granted some credit terms.
For example, a business sells goods for shs 2,500,000. The business agrees to an initial payment of shs 1,000,000
with the remaining balance to be paid in two monthly installments of shs 750,000/ each. The full amount of shs
2,500,000/ of revenue should be recorded at the time of sale even though shs 1,500,000/ will be paid later.
Note that a realization is when a sale is made to a customer. The basic rule is that revenue is created at the
moment a sale is made, and not when the price is later paid in cash. Profit can be taken to the profit and loss
account on sales made even though the money has not been collected.
The gist of this concept is that in order to determine the nature and magnitude of the impact of transactions on
the financial position of the accounting entity, inflowing values are recognized if and when the earning effort is
substantially expended or completed. Revenues represent actual or expected cash inflows or the equivalent from
the ongoing or central operations of the enterprise during the accounting period. Realization in the most precise
sense means the process of converting non-cash resources and rights into money and most precisely used in
financial accounting and reporting to refer to sales of assets for cash or claims to cash. Recognition is the process
of formally recording or incorporating an item into the financial reports of an entity.
7. Materiality
This requires the recognition of only material items and excluding immaterial or trivial items. Information is
material if its omission or misstatement could influence the economic decisions of users taken on the basis of the
financial reports. Financial statements should therefore show material items separately, but immaterial items
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may be aggregated with amounts of a similar nature. For example buying furniture for shs 14,000,000/
represents an amount large enough to significantly affect the amount of net income reported if recorded as an
expense. Therefore, the furniture should be recorded as an asset and depreciated each year of its useful life.
8. Consistency
According to this concept, transactions and valuation methods are treated the same way from year to year, or
period to period. Business decisions are often made by comparing current financial reports with previous
financial reports. Users of accounts can therefore make more meaningful comparisons of financial performance
from year to year. Accounting information recorded and reported differently each accounting period makes
comparisons from one accounting period to another impossible. Where accounting policies are changed,
companies are required to disclose this fact and explain the impact of any change.
9. Prudence/ conservatism
This concept requires the profits are not recognized until a sale has been completed. In addition, a cautious view
should be taken for future problems and costs of the business as soon as there is a reasonable chance that such
costs will be incurred in the future i.e. provide for all possible losses, for example, provision for bad debts. The
concept can be summarized by the phrase ‘anticipate no profit and provide for all possible losses’. Further still,
the concept tends to undervalue assets i.e. whenever there are alternative methods of valuing an asset, an
accountant should choose the one that leads to a lower value or profit and a higher liability. This stems from the
accountants’ fear that if they prepare the financial reports with too much optimism they may overstate profits
and cause dividends to be paid out of capital if these profits are not realized.
10. Accrual concept
This requires the recognition of items at the occurrence of the transaction and not when cash is received or paid.
For example, Income is recorded as earned even though it might have not been received. The portion of income
that has not been received is recorded as an asset (accrued income or debtors). Expenses or costs should be
recorded as incurred although cash may not have been paid. For example, if rent expenses paid by the year close
was shs 1,500,000/ and yet some electricity equivalent to shs 200,000/ was used but not paid for, the amount of
rent expense be considered should be shs. 1,700,000/ (i.e. 1,500,000/ + 200,000/). The unpaid shs.200,000/
should be recorded as an accrued expense. It should be recorded as current liability in the balance sheet.
11. Matching concept
This concept requires that revenues from business activities and expenses associated with earning that revenue
are recorded in the same accounting period. Business activities for an accounting period are summarized in
financial reports. To adequately report how a business performed during an accounting period, all revenue
earned as a result of business operations must be reported. Likewise all expenses incurred during the same
accounting period in producing the revenue must be reported. Matching expenses with revenue gives a true
picture of business operations for an accounting period. for example, if income of shs.50,000,000/ was earned
during a particular accounting period, and rent of shs.1,800,000/ had been paid for one and half years, not the
whole shs1,800,000 should be written off or subtracted from the shs.50,000,000/ because part of the rent
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belongs to the next year. The correct amount to be subtracted from the income shs.50, 000,000/ is shs.1,
200,000/ and not shs.1, 800,000/. The difference is recorded as prepaid rent.
Likewise if electricity expenses paid was shs.500,00/ but some electricity equivalent to 200,000/ was used but
not paid, that amount should as well be matched against the income i.e. the amount of electricity expense to be
subtracted from income of shs.50,000,000/ should be shs.700,000/ (i.e. 500,000/ + 200,000/). The unpaid
shs.200, 000/ should be recorded as an accrual.
Accrual accounting records the financial effects of transactions and other events and circumstances in the
period in which they take place rather than only in the periods in which cash is received or paid. The accounting
process recognizes that the buying, producing, selling and other operations of the enterprise during a period, as
well as other events that affect enterprise performance, often do not coincide with cash receipts and payments of
the period.
Precisely then, recognition of revenue, expenses, gains and losses and related increments and decrements in
assets and liabilities including matching of costs and revenues, allocation and amortization – is the essence of
using accrual accounting to measure performance of commercial enterprises.
12. Substance over form
This states that transactions and other events should be recorded in accordance with financial and economic
reality (substance) other than their legal form. E.g. in a hire purchase, the buyer takes possession and use of the
asset but does not become the legal owner until the last instalment has been paid. Though he is not the legal
owner, he has to recognize this transaction in his books.
13. Duality concept (dual aspect)
This is the basis of double entry book keeping and stems from the fact that every transaction has a double (dual)
effect on the position of a business as recorded in the accounts. For example when an asset is acquired, either
another asset (cash) is reduced, or a liability (promise to pay) is acquired, at the same time. When a business
borrows money, a liability to the lender is created, and at the same time an asset (cash) is increased. It follows
that the assets of the business are equalled by claims on the business; either by creditors or owners for the funds
they have invested in the business and which have been translated into assets for use by the business. The
balance sheet which summarizes assets and claims must therefore balance. The double entry system is further
explained in Topic three
P REPARATION OF B OOKS O F A CCOUNTS

T HE A CCOUNTING E QUATION
Basic accounting equation

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This equation is the framework of tracking money as it flows in and out of an economic entity. The two basic
aspects of an entity is: what it owns and what it owes as a result of double entry. Assets, liabilities and
owners’equity are the three components of accounting equation that makeup a company’s statement of
financial position.
The form in which we see accounting today is possible because of LucaPacioli, a Renaissance era monk. He
developed a method that tracks the success or failure of trading ventures over 500 years ago. This method is
known as the “double-entry system”. In a double-entry system the core theme is that an economic entity has a
collection of assets and corresponding claims against those assets. But these claims are divided into two; claims
of creditors and owners.
For every debit there must be a credit, and viceversa.
The equation may be stated as:
Assets = liabilities + owner’s equity
Accounting Equation demonstrates the dual aspect of a transaction and proofs that Debit=Credit. Here is a
table to show you effects of transactions on accounting equation. To better appreciate the accounting equation,
we need to define the elements of the Financial Statements.
A SSETS
An asset is resource controlled by the entity as a result of past events and from which future economic benefits
are expected to flow to the entity. Assets can be divided into non-current assets, intangible assets and current
assets
Non-current assets
These are assets expected to be held in the business for a period of more than one year or operating cycle.
Examples are land, motor vehicles, machinery, plant and equipment, computers, furniture, fixtures and fittings.
Intangible assets
These are long-term resources that benefit business operations, they usually lack physical substance or form and
have uncertain benefits. Examples are patent rights, trademarks, copyrights, franchise, treasury bills, investments
in shares and goodwill.
Current assets
These are assets that are expected to be sold, collected, or used within one year or within the company’s
operating cycle, whichever is longer. Examples are cash, short term investments, accounts receivable, inventory
and prepaid expenses.
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L IABILITIES
A liability is present obligation of the entity arising from past events, the settlement of which is expected to
result in an outflow from the entity of resources embodying economic benefits. Liabilities maybe legally
enforceable via contractor law, but need not be, i.e., they can arise due to normal business practice or customs.
Liabilities can be divided into non-current and current liabilities.
Non-current liabilities
These are obligation not due within one year or operating cycle, whichever is longer. Examples are long term
bank loans, bond payables, mortgages and lease obligations.
Current liabilities
These are obligations due to be paid or settled within one year or operating cycle. Examples are accounts
payables, bank overdraft, accrued expenses, tax payables, short term bank loans.
E QUITY
Equity is a residual interest in the assets of the entity after deducting all its liabilities. Equity has different
components like; ordinary share capital, Share premium, revaluation surplus, translation gains and accumulated
profits/retained earnings.
Income
Income is an increase in economic benefits that result in increases in equity(other than those related to
contributions from shareholders).Income includes both revenues(resulting from ordinary activities)and gains.
Expenses
Expenses are decreases in economic benefits that result in decreases in equity(other than those related to
distributions to shareholders).Expenses include losses that are not the result of ordinary activities
D OUBLE -E NTRY A CCOUNTING
Introduction
The double entry system of accounting recognizes the fact that every business transaction has two effects; that
of the business ‘receiving’ (+), and that of the business ‘giving’ (-). This principle forms the basis of accounting.
The basic unit of double entry system is the account.
Accounts are a separate record that is kept of the increase and decrease in each asset, each liability, and each
aspect of owner’s equity.
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I SO PRAY, MY LORD
Accounts Standard Form
Account title and number are located at the top and identify each account as an asset, liability, or aspect of
owner’s equity.
 Debit side – left side
 Credit side – right side
The debit side and the credit side of an account contain the following columns:
 Date column – record date of transaction
 Item column – record description, if necessary
 P.R/folio column – record posting reference
 Debit or credit column – record amount
T- Accounts:
 Simplified version of the standard form of account
 Looks like the capital letter T.
 Contains title, debit and credit side
Title of Account
Debit side Credit side
Left side Right side
The table below summarizes the items that are represented by debits and credits.
A debit entry represents A credit entry represents
1) An increase in the value of an asset 1) A decrease in the value of an asset
Or Or
2) A decrease in the amount of a liability 2) An increase in the amount of a liability
Or Or
3) An item of expenditure 3) An item of income
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Exercise
1. Show the following transactions, as they are entered in the double entry system
a) Sold goods for cash UGX 8,000
b) Bought Furniture for UGX 5,000 and paid by cheque
c) Bought goods in trade for UGX 3,000 on credit
d) Part payment of UGX 1,000 cash was made to a creditor
e) Tom was paid UGX 2,000 cash
f) Some furniture, which had cost UGX 3,000, sold for cash at cost.
2. Show the following transactions, as they are entered in the double entry system
i) Bought goods in trade for UGX 7,000 on credit
ii) Sold goods for UGX 5,000 cash
iii) Sold goods on credit for UGX 2,000
iv) Paid Salaries UGX 2,000 cash
v) Bought Goods UGX 3,000 cash
vi) Sold goods UGX 6,000 by cheque
vii) Paid creditors UGX 3,000 by cheque
A CCOUNTING C YCLE
When complete sequence of accounting procedure is done which happens frequently and repeated in same
directions during an accounting period, the same is called an accounting cycle.
Steps/Phases of Accounting Cycle
The steps or phases of accounting cycle can be developed as under:
i) Recording of Transaction: As soon as a transaction happens it is at first recorded in subsidiary book.

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(ii) Journal: The transactions are recorded in Journal chronologically.
(iii) Ledger: All journals are posted into ledger chronologically and in a classified manner.
(iv) Trial Balance: After taking all the ledger account closing balances, a Trial Balance is prepared at the end of
the period for the preparations of financial statements.
(v) Adjustment Entries: All the adjustments entries are to be recorded properly and adjusted accordingly before
preparing financial statements.
(vi) Adjusted Trial Balance: An adjusted Trail Balance may also be prepared.
(vii) Closing Entries: All the nominal accounts are to be closed by the transferring to Trading Account and
Profit and Loss Account.
(viii) Financial Statements: Financial statement can now be easily prepared which will exhibit the true financial
position and operating results
A CCOUNTING – C LASSIFICATION
(a) Financial Accounting
It is commonly termed as Accounting. The American Institute of Certified Public Accountants defines
Accounting as “an art of recoding, classifying and summarizing in a significant manner and in terms of money,
transactions and events which are in part at least of a financial character, and interpreting the results thereof.”
(b) Cost Accounting
According to the Chartered Institute of Management Accountants (CIMA), Cost Accountancy is defined as
“application of costing and cost accounting principles, methods and techniques to the science, art and practice
of cost control and the ascertainment of profitability as well as the presentation of information for the purpose
of managerial decision-making.”
(c) Management Accounting
Management Accounting is concerned with the use of Financial and Cost Accounting information to managers
within organizations, to provide them with the basis in making informed business decisions that would allow
them to be better equipped in their management and control functions.
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S OURCE D OCUMENTS
The start of the bookkeeping process begins with accounting source documents -the paperwork. Source
documents are an integral part of the accounting and bookkeeping process. Any time a business spends or
receives money, a source document is created.
In most cases, when a business transaction is carried out a document is produced which contains the details of
each transaction. Source documents include receipts, bills, invoices, statements, cheques etc. These are usually
kept in physical files and can also be digitized.
These documents get their name from the fact that they are the origin of the information that is recorded into
the accounting books. Both businesses (or people) involved in the transaction will get a copy of the accounting
source document produced. The documents come in all sorts of shapes, sizes, colours and types of paper.
Every document has a few things in common:-
 The transaction date
 The amount
 The name of both businesses/people
 A reference number
 A description of the transaction
Why are source documents important?
Source documents exist to provide conclusive evidence of a transaction, otherwise known as an “audit trail”.
 Enable preparation of books of accounts.
 Enable efficient bank reconciliation.
 Enable efficient filing of taxes.
 Easier Audit Preparation.
E XAMPLES OF S OURCE D OCUMENTS
1. Receipts
2. Sales/Purchase Invoices
3. Payment voucher
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4. Cheques
5. Credit/Debit Notes
6. Delivery Notes
7. Purchase Orders
8. Requisition Documents
9. Goods Received Notes
10. Deposit/paying Slips
B OOKS OF P RIME /O RIGINAL E NTRY
Subsidiary books
The books used to record all transactions of a particular category prior to posting to the ledgers are the books
known as subsidiary books or books of prime entry. These are generally called the books of original entry.
These include;
1) Purchases day book / journal
2) Sales day book / journal
3) Purchases Returns / Returns outwards journal
4)Sales Returns / Returns inwards journal
5)Petty Cash book
6)General Journal
Cash Book
Receipts and payments are recorded in a book called the cashbook. The cashbook therefore is a book in which
are recorded detailed particulars of all moneys received and paid. From the beginning of the double entry
bookkeeping, businesses have found that a very large number of transactions consist of receiving and paying
sums of money. Originally, these transactions involved actual payment and receipt of cash. Hence the need to
draw and keep a cashbook
Cash Book Types
a) Single column
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b) Two column
c) Three column
Single Column Cash Book
This is a type of cashbook maintained where small business owners retain cash received for use in the business
and therefore the cash received is debited in the only cash column. Moreover, where the money is paid out from
cash, the entry is credited in the only cash column. This traditional type of cashbook is phasing out since almost
every business owner operates an account with the bank. Thus, giving rise to a two-column cashbook.
Two Column Cash Book
This is the most commonly used format of the cashbook. It involves recording bank and cash transactions. Bank
transactions are recorded in the bank column and cash transactions are recorded in the cash column on Debit
and Credit side respectively.
Example
Date Details Cash Bank Date Details Cash Bank
2004
Oct 1 Bal b/f 10,000 2 Rent 1000
2 Cash sales 3300 10 Purchases 4000
3 Debtors 2500 11 Fuel 2000
9 Rent income 3000 19 Telephone 1500
30 Interest Income 20,000
29 Payments to
suppliers
1200
Bal c/d
31 2800 26300
8800 30,000 8800 30,000
Note the following: -
a) Receipts are on the left hand side and payments are on the right hand side of the cashbook.
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b) On the left side of the debit and of the credit side is the date for each transaction. The cashbook is
on-going and may last for years, so this is very important
c) The receipts and payments could be by cash or by cheque
Cash paid into the Bank
From our previous hypothetical example, the payments into the bank have been cheques received by the firm
that have been banked immediately. We must now consider cash being paid into the bank.
A. Let us look at the position when a customer pays his account in cash, and later part of this cash is paid into
the bank. The receipt of the cash is debited to the cash column on the date received, the credit entry being in the
customer’s personal account. The cash banked has the following effect needing action as shown.
Effect Action
1. Asset of cash is decreased Credit asset account, that is the cash account which is
represented by the cash column in the cash book
2. Asset of bank is increased. Debit the asset account, which is the bank account,
which is represented by the bank column in the
cashbook.
For example, cash receipt of 10,000 from Kato on 3rd June 2004, later followed by the banking on 5th June 2004
of 6000 of this amount. This would appear in the cashbook as follows.
Cashbook
2004 June UGX UGX 2004 UGX UGX

3 10,000
Kato Cash June 5 Bank 6000
5
6000
If the firm requires cash, it may withdraw cash from the bank. This is done by making out a cheque to pay itself
certain amount in cash. The bank will give cash in exchange for the cheque over the counter
Here is the two-fold effect and the action required.
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Effect Action
1. Asset of bank decreased Credit asset account, i.e. the bank column in the cash
book
2. Asset of cash increased. Debit the asset account, i.e. the cash column in the
cashbook.
For example, a firm made a withdraw from the bank on 4th August 2004 of UGX.75000/=. In the cashbook,
this transaction would appear as follows.
CASHBOOK
2004 UGX UGX UGX UGX

August 4 75000 75000
Bank August 4 Cash
Three-Column Cashbook
Where a business entity frequently allows or receives cash discount, it is usually convenient to use a three-
column cashbook so as to include all the information relating to cash and balk transactions in a single book. In
this Topic emphasis is more on two and three column cashbooks.
Example 1
Enter the following transactions into a cashbook - Year 2005 , Month of Oct
Oct. 1. Kibonge started business with cash at bank amounting to UGX 940,000
2. Received a cheque from G.W Kato worth UGX 115000
4. Cash sales 102000
6. Paid rent by cash 3500
7. Banked 50,000 of the cash held by the firm
15. Cash sales paid direct into the bank 40,000
23. Paid by cheque to S. Forks 277000

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29. Withdrew cash from bank for business use 120,000
30. Paid wages in cash 118000
CASHBOOK
Date Details Folio Cash Bank Date Details Folio Cash Bank
2005 UGX UGX 2005 UGX UGX

Oct 6 35000
Oct 1 Capital GL1 940,000 Rent GL65
SL98 Oct 7 50,000
“ 2 G.W. Kato 115000 Bank C
sales GL 87 Oct 23
“ 4 102000 S. Forks PL23 277000
Cash C Oct 29
“ 7 50,000 Cash C 120,000
Sales GL87 Oct 30 118000
“ 15 40,000 Wages GL39
Bank C
“ 29 120,000
Oct 30 19000
Balances C/d 748000
222000
222000 1145000 1145000
Balances B/d
Nov 1 19000 748000
The abbreviations used in the folio column are as follows: -
GL= General Ledger, SL = Sales Ledger, C = Contra, PL = Purchases Ledger
B ANK R ECONCILIATION
Bank reconciliation is the process of bringing cashbook and bank statement balances into agreement by
adjusting an account balance reported by a bank to reflect transactions that have occurred since the reporting
data.
A GREEMENT OF THE CASH AND BANK BALANCES
When all receipts are deposited intact and all payments are made by check, the bank statement becomes a device
for proving the cash in bank account. The proof normally begins with the preparation of a reconciliation of the
bank balance. To simplify this process, request the cut-off date of the bank statement to be the last working day
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of the month. Thus, if all credits in the bank were also debited to the cashbook and all debits in the bank were
credited in the cashbook and vice-versa, the two balances would agree and there would be no need of bank
reconciliation. However, this is not always the case. The balance as per bank statement rarely agrees with the
balance as per cashbook and thus the need to prepare a bank reconciliation statement.
C AUSES OF DISCRE PANCY IN BANK BALANCE STAT EMENT AND CASHBOOK .
Numerous things may cause the bank statement balance to differ from the cash balance in the general ledger
i. Outstanding Checks/ Un-presented cheques:
These are checks that have been written and are listed on the cash disbursement journal but have not cleared
through the bank. They are drawn and credited in the cashbook but not presented to the bank for payment.
These cheques are not debited to the bank statement.
ii. Unrecorded Deposits/ Un-credited cheques (also called Deposits in Transit):
Often deposits are made on the day following the last day of the month; consequently, these deposits do not
appear on the bank statement for that month but they appear on the cash receipts journal. Deposited to the
bank and debited to the cashbook but not credited by the bank.
iii. Direct debits, Charges for Services and Non-Collectable Items:
A bank often deducts amounts from a depositor's account for services rendered and for returned checks. The
bank notifies you of each deduction with a debit memo. These deductions should be recorded as soon as they
are received. They are debits in the bank statement not credited to the cashbook and payments effected by the
bank without requiring a cheque to be issued by the account holder. Since cheques are not issued for such
payments, they are not recorded in the cashbook yet debited in the bank statement. They include the following.
iv. Bank charges,
The bank, for services offered to the account holder, levies these charges; they include ledger fees, commission
and many others.
v. Standing orders (SO)
These are arrangements where the account holder instructs the bank to make certain routine and fixed type of
payments directly to the payees on behalf of the account holder. The account holder does not issue cheques for
these types of payments. Such transactions include; insurance premiums, paying utility organizations such as
water bills and telephone charges. Others include paying interest and amortizing fixed instalment loans.
If the deduction occurs close to the end of the month, it may not show on the bank statement.
vi. Direct credits and Interest earned:(credits in the bank statement not debited to the cashbook)
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I SO PRAY, MY LORD
These are receipts that are directly credited to the bank statement without having been debited to the cashbook.
For instance, some debtors may clear their indebtedness by paying directly to the payee’s bank account and
some accounts earn interest that is posted to the account by the bank at the end of the month making the bank
statement the only notification.
vii. Credit advice notes (credit memo) and debit advice notes
A credit advice note (credit memo) and a direct debit note for direct credits and direct debits are sent to the
account holder and may not be included in the cashbook.
viii. Clerical errors
Errors made in recording amounts or wrong postings in the cashbook or bank statement make the cashbook and
bank statement balances disagree. Regardless of care and systems of internal control, both the bank and the
depositor may make errors that affect a bank balance. These errors are not discovered until the balance is
reconciled.
ix. Dishonoured cheques
When a bank refuses to pay or recognize a cheque as an instrument for transferring money from one person to
another, such a cheque is a dishonoured cheque.
W HY ARE CHEQUES DISHO NOURED ?
 Lack of sufficient funds on the account
 Amount in words differing from amount in figures
 Drawer’s signature differing from specimen signatures held by the bank
 Expired cheques (cheques get stale or expire six months from the date on the cheque).
 Alterations on the cheque not counter signed.
 If there is no account title on the cheque
 Where drawer’s confirmation is required by contract and cheques are not confirmed.
 When the payee’s identity is doubted
 For some cheques, if payment vouchers are required and are not presented
A Simple illustration:
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Mr. Bukenya runs a current account with Nile Bank. He has received a bank statement showing his transactions
with the bank in the month of December 2004 as follows.
M. Bukenya
 Bank statement for the month of Dec. 2004
Date Particulars Dr. (UGX) Cr. (UGX) Balance (UGX)
1/12/2004 Balance B/f 1,600,000
Chq. No. 202 8,000,000√ 9,600,000
Chq. No. 1002 1,000,000√ 8,600,000
Chq. No. 204 500,000√ 9,100,000
Chq. No. 1003 2,000,000√ 7,100,000
Salary deposit 1,700,000 8,800,000
S.O-MTN (Airtime) 100,000 8,700,000
Bank charges 200,000 8,500,000
 The following is an extract of his cashbook.
M. Bukenya’s Cashbook
Date Particulars Debit (UGX) Date Particulars Credit (UGX)
1/12/04 Balance b/f 1,600,000 Chq. No. 1001 500,000
Chq. No. 201 1,000,000 Chq. No. 1002 1,000,000√
Chq. No. 202 8,000,000√ Chq. No. 1003 2,000,000√
Chq. No. 203 4,500,000 Chq. No. 1004 2,500,000
Chq. No. 204 500,000√ Bal c/f 9,600,000
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I SO PRAY, MY LORD
Total 15,600,000 Total 15,600,000
Note: Ignore Dates
Required: Reconcile the bank statement and cashbook balances
Solution
Step 1: Check off all the transactions that appear both in the cashbook and bank statement with right amount
on the right sides. (See items with the symbol (√) in the question above).
Step 2: Prepare an adjusted cashbook as follows
M. Bukenya’s adjusted Cashbook
Date Particulars Debit (UGX) Date Particulars Credit (UGX)
1/1/05 Balance b/f 9,600,000 D. Dr. S.O-MTN (Airtime) 100,000
D. Cr. Salary 1,700,000 D. Dr. Bank charges 200,000
Bal c/f 11,000,000
Total 15,600,000 Total 15,600,000
Step 3: Prepare a bank reconciliation statement as follows
M. Bukenya’s Bank reconciliation statement
Exercise 2
On 30/6/2004, the bank statement of MUBS Guild showed the bank account to have to have a debit balance of
UGX 715,400,000. However, on the same date, the cashbook showed the bank account to have an overdraft of
UGX 1,195,900,000.
A check of the bank statement against the cashbook revealed the following:
Cheques totalling UGX 3,168,400,000 paid to creditors had not been presented to the bank for payment.
An amount of UGX 150 Millions paid as contribution to assist the Tsunami Victims was recorded as UGX 15
Millions.
Cheques amounting to 2,574,500,000 Shillings banked in the month did not appear on the bank statement.
Bank charges of 13,750,000 Shillings had been recorded in the cashbook as 17,350,000.
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A cheque of 35 Million Shillings for drawing had been recorded as 53 million in the cashbook.
Required:
a) Adjust MUBS Guild cashbook.
a) Reconcile the adjusted cashbook balance with the bank balance.
b) State four major reasons why the cashbook balance most often differs from the bank
statement balance as at any date.
c) There is normally no serious need for preparation of a bank reconciliation statement

Discuss.
Balance as per adjusted cashbook 11,000,000
Add: Un-presented cheques
Chq. No. 1001 500,000
Chq. No. 1004 2,500,000 3,000,000
14,000,000
Less: Un-credited cheques
Chq No. 201 1,000,000
Chq No. 203 4,500,000 (5,500,000)
Balance as per bank statement 8,500,000
P REPARATION OF F INANCIAL S TATE MENTS
Common financial statements
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I SO PRAY, MY LORD
 Income statement
 Balance statement
Formats
Income Statement
A case of a Service firm
XZY Advocates
Income statement for the year ended ……
Shs Shs
INCOME
Legal fees xxx
EXPENDITURE
Office rent xx
Salaries xx
Depreciation xx
Provision for bad debts xx (xxx)
NET INCOME XXX
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A case of Merchandising company
XZY Ltd.
Income statement for the year ended ……
- Shs Shs Shs
Sales xxx
less sales returns (xxx)
Net sales xxx
Less cost of sales
Opening stock xx
add: purchases xx
less purchase returns (xx)
add transport inwards xx
net purchases xx
cost of goods available for sale xx
less closing stock (xx)
cost of sales (xxx)
gross profit xxx
Add: other incomes (e.g. interest received) xxx
xxx
Less operating expenses
Office rent xx
Salaries xx
Utilities xx
Depreciation xx
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I SO PRAY, MY LORD
Bad debts xx (xxx)
NET PROFIT XXX
Balance Sheet
XYZ Ltd
Balance sheet as at ……
shs shs shs
ASSETS
Fixed assets cost accum depr. NBV
Motor vehicle xx xx xx
Current assets
Stock xx
Debtors xx
Prepaid expenses xx
Bank Cash xx
TOTAL ASSETS XXX
EQUITY AND LIABILITIES
Equity & reserves
Ordinary Capital xx
Retained earnings (net profit) xx
Owners’ equity xx
Liabilities
Noncurrent liabilities
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5 year loan xx
Current liabilities
Creditor xx
Accrued expenses xx xxx
TOTAL EQUITY AND LIABILITIES XXX
A CASE OF SERVICE FIRM S E . G . L AW FIRMS
Illustration 1
MM Advocates had the following trial balance extract for the year ended 31/12/2010
A/C Title Dr (shs) Cr (shs)

Ordinary share capital 20,000,000
Motor vehicles 16,000,000
Computers 8,007,000
Office equipment 3,250,000
Furniture 3,800,000
Debtors 8,230,000
Creditors 4,200,000
Income 22,450,000
Office rent 1,500,000
Utilities 500,000
Salaries 4,877,000
Fuel 486,000
Total 46,650,000 46,650,000
Additional Information:
i. Salaries worth shs. 2,450,000/ remained outstanding at the end for the year.
ii. Office rent included shs. 250,000/ was meant for the forth coming year.
Required:
a) Prepare the firm’s income statement for the year end.
b) Prepare the firm’s balance sheet for the year end.
Ex. 1
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I SO PRAY, MY LORD
ABC Advocates had the following trial balance extract for the year ended 31/12/2010

Computers 8,000,000
Furniture 3,807,000
Debtors 8,230,000
Creditors 4,200,000
Income 22,450,000
Utilities 500,000
Salaries 4,877,000
Fuel 486,000
Total 46,650,000 46,650,000
i. Income worth shs. 4,250,000/ was received in advance
ii. Fixed assets are to be depreciated at 20% on cost per annum
iii. Utilities amounting to shs. 800,000/ accrued at the end of the year
Required:
Ex. 2
XYZ Advocates had the following trial balance extract for the year ended 31/12/2010
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Computers 8,000,000
Furniture 3,807,000
Debtors 8,230,000
Creditors 4,200,000
Income 22,450,000
Utilities 500,000
Salaries 4,877,000
Fuel 486,000
Total 46,650,000 46,650,000
i. Income amounting to shs. 2,850,000/ remained outstanding
ii. Utilities amounting to 1,800,000 accrued at the end of the year
Required:
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I SO PRAY, MY LORD
Volume Three
TAXATION
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Background
Taxation, imposition of compulsory levies on individuals or entities or transactions by governments. Taxes are
levied in almost every country of the world, primarily to raise revenue for government expenditures, although
they serve other purposes as well. There is no quid-pro-quo in tax. No taxation without a law that imposes the
tax - Articles 152 (i) of the Uganda Constitution provides that “No tax shall be imposed except under the
authority of an Act of Parliament”.
 Compulsory levy
 On individuals or entities
 Put in place by a Government
C LASSIFICATION OF T AXES
Taxes are classified as either direct or indirect.
Direct Taxes are imposed on income arising from business, employment, property and the burden of the tax is
borne by the individual or business entity. Examples of direct taxes include: Corporation tax, Individual Income
Tax, e.g. Pay As You Earn, capital gains tax and rental tax.
Indirect Taxes are taxes levied on consumption of goods and services collected by an Agent (Taxpayer). Notable
indirect taxes include Value Added Taxes (VAT), excise duty, import duty
K EY TERMS
• Sec. 2 (yy), ITA - A Person includes an individual, a partnership, a trust, a company, a retirement fund, a
government, a political subdivision of government, and a listed institution.
• Sec. 15, ITA - Chargeable Income is the gross income of a person for the year less total deductions allowed for
the year. CI = GI – Allowable Deductions
• Gross Income (under Sec. 17) of a person for a year of income is the total amount of business income,
employment income and property income other than exempt income. In case of resident persons, Gross income
is a person’s income from all geographical sources; and in the case of non-resident persons, gross income
includes only the income derived from sources in Uganda.
Residence
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I SO PRAY, MY LORD
Sec 9 - A resident individual is a person who has a permanent home in Uganda; or is present in Uganda: for a
period of 183 days or more in any twelve (12) months period that commences or ends during the year of
income; or during the year of income and in each of the two preceding years of income, for periods averaging
122 days in each such year of income; or is an employee or official of the Government of Uganda posted abroad
during the year of income.
Illustration for Sec 9 (1)(b)(ii):
Year 1 (2018) – 122 days
Year 2 (2019) – 122 days
Year 3 (2020) – 122 days (YOI)
Resident Company
Sec. 10 - A resident company is one which:
• Is incorporated in Uganda under the laws of Uganda
• Is managed or controlled in Uganda at any time during the year of income.
• Undertakes a majority of its operations in
Uganda during the year of income.
Resident Partnership
Sec. 12 - A resident partnership is one where any of the partners was a resident person in Uganda during the year
of income.
Year of income – sec 2 (zzz).
Year of Income means the period of twelve months ending on 30th June, and includes a substituted year of
income and a transitional year of income.
Sec. 39 - A substituted year of income is a period of 12 months ending on a date other than June 30.
Sec 39 (4) - A transitional year of income is a period of less than 12 months that falls between the person’s
previous accounting date and a new accounting date. This is as a result of a change in a person’s accounting year
/ date.
Year of Income –Illustrated
• YOI 1 – 1 July 2018 - 30 June 2019
• YOI 2= 1 July 2019 - 30 June 2020
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• TYOI=1st July 2020-31st Dec 2020
• 3: SYOI =1st Jan 2021 – 31 Dec 2021
• 4: SYOI = 1st Jan 2022-31 Dec 2022
• 5: SYOI = 1st Jan 2023-31 Dec 2023
Scope of income tax
• A person is taxed in Uganda based on Tax Residence; Resident persons or Non –Resident persons.
• Income tax is imposed on Chargeable Income – which is Gross Income (from business, employment and
property) less Deductions.
• For a resident person, income tax is charged on gross income from all over the world; A non- resident is only
charged on income derived from sources within Uganda.
Chargeable income
Chargeable Income is under 15 and applies to a person and a year of income
Formula:
Gross Income- Allowable Deductions
(Gross income minus total allowable deductions).
Thereafter, the rate of Tax is applied on the Chargeable Income – For example an Individual Person Rates
under Section 6 (1) and Part 1 of Third Schedule.
I NCOME F ROM E MPLOYMENT
Section 4 of Income Tax Act of 1997, imposes a charge to (Income) Tax on every person for each year of
income, who has chargeable income. Chargeable income is defined in Section 15 to be gross income of a person
for the year less deductions allowed under the Act. Section 17(1)(b) defines the gross income to include
employment income (among other sources of income). Section 17(2) considers the definition of taxable income
in relation to the residential status of a person:
a) For resident employees, they would be assessed to tax on all other worldwide income (Section 17(2)(a).
Section 17(2)(b);
b) For non-resident employees, it is only income derived from sources in Uganda that will be subject to tax in
Uganda.
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I SO PRAY, MY LORD
The residents will however be given a credit for tax paid on income earned from sources outside Uganda.
Section 19 of Income Tax Act which is now to be studied in detail, amplifies section 18(1)(b) and defines the
types of payments, advantages, benefits or facilities which constitute employment income and also excludes
certain payments and benefits from employment income. In order to establish whether income derived by a
person is employment income, it is necessary to determine whether the persons’ activities amount to
employment.
Employment presupposes the existence of two parties – the employee and employer and these are defined in
Section 2 of the Act. ‘Employee’ is defined to mean ‘an individual engaged in employment; while ‘Employer’ is
defined to mean a person who employs or remunerates an employee. The definition of a ‘person’ in the Act (to
include an individual, a partnership, a trust, a company, a retirement fund, a government, a political sub-
division of a government, and a listed institution) is broad enough to cover an individual or entity who employs
or remunerates an individual engaged in employment as an employee for the purpose of the Act. Section 2 of
the Act defines ‘employment’ to mean;
a) The position of an individual in the employment of another person; or
b) A directorship of a company; or
c) A position entailing the holder to a fixed or ascertainable remuneration; or
d) The holding or acting in any public office
Employment is ordinarily regarded to exist where there is a legal relationship of master and servant. An
employee will be under a contract of service, whether written, verbal or implied. In the case of Fall V. Hitchen
49 TC 433, judicial opinion was expressed that the expression “contract of service” is more or less an equivalent
of the term ‘employment’.
All factors governing a relationship of persons involved in a contract of service must be considered to establish
whether a person is performing his duties as an employee (i.e. engaged in a “contract of service”) or as a person
on business in his own account, or an independent contractor (i.e. engaged in a ‘contract of services’).
The employment relationship does not therefore exist where the individual is engaged on his or her own
account as an independent contractor. The determination of whether an individual is an employee or
independent contractor will for example involve considering whether the hirer has the legal right to control the
manner in which the work is performed and the degree of integration of the activities of the persons hired
within Mr. Bacon J expressed the view that “this particular transaction falls also within the word
‘Employment’ standing alone”. Section 19 defines ‘employment income’ for the purpose of the Act. It is
relevant particularly to Section 17(1)(b) which as noted above, includes employment income in gross income
and it also relevant to Section 116 which considers the withholding of tax by employers (under PAYE scheme).
The introductory phrase of sub-section 19(1) states the general principle that the employment income of an
employee for a year of income is the income derived by the person from any employment exercised by the
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person during that year. In other words, this section only applies where an employment relationship (as defined
by the Act) subsists.
Section 19(1) enumerates the type of payments and benefits which are to be included in employment income
for the purposes of Section 17(1)(b). The critical point is the amounts specified are included in employment
income regardless of whether they are revenue or capital in nature.
Paragraph (a) lists essentially two categories of payment to be included in the employment income of an
employee for a year of income, these are;
i) Payments which represent the ordinary income from payment, and the income is enumerated to include
any wages, salary, leave pay, payment in lieu of leave, overtime pay, fees, commission, gratuity and
bonus. It should be noted that gratuity is, like all other payments, chargeable in the year of receipt
and should not to be spread backwards.
ii) Allowances: the Act details the income to be the amount of any travelling, entertainment, utilities, cost
of living, housing, medical or other allowance. An ‘allowance’ is an amount paid to an employee for
use by the employee in meeting particular expense but with no requirement for the employer to
vouch that the amount has been expended for the stated purposes. If, however, the employer can
prove to the satisfaction of the Commissioner General that part of an allowance has actually been
expanded in performing duties of employment, then such part will be excluded from employment
income. This exclusion will not apply to allowances for private expenditures as cost of living,
utilities or housing allowance. It should be noted that the payments enumerated in paragraph (a)
comprise more or less an exhaustive list of payments which are a normal product or incident of
employment and in the majority of cases no difficulty will arise in identifying these types of
payments. However, the Assessing Officer must continually be on guard to ensure that, although a
payment may be labelled as something outside the list it does not in fact fall within paragraph (a).
iii) Paragraph (b) widens the scope of chargeability beyond monetary payments to the employee to include
the value of any benefit, advantage, or facility granted to the employee during the year of income.
Section 19(2) excludes some benefits from employment income and these will be considered in
detail later on.
Sub-section (3) provides for the quantification or valuation of any benefit advantage or facility, included in
employment income following the rules laid down in the Fifth Schedule of the Act. A point of interest in regard
to charging the tax benefits received in kind by an employee is the established Taxation Practice of the Principle
of money’s worth.
The principle is that any benefit in kind received by an employee can be included in employment income if it
can be converted into cash/money. A leading UK Tax case on this principle is Tennant V. Smith (1892) 3TC
158. The facts of the case were that a bank required its agent to live at the ‘Bank house’ which included
appropriate residential accommodation. He occupied the house as a custodian of the whole premises (bank and
house) paying no rent and with no power to sub-let the house. It was held that the value of the house was not
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I SO PRAY, MY LORD
part of the (employment) income of the taxpayer as the benefit was not money or money’s worth. With a few
exceptions, the principles of money’s worth underlined the taxing of benefits received in kind by the employee
under the repealed Income Tax Decree 1974. However, in the Income Tax Act of 1997, section 56 reverses this
principle which is based on the notion that nonconvertible benefit is income of no value. Consequently, all
benefits except those specifically excluded by sub-section (2) are included in employment income.
We can now consider the valuation of benefits income detail following the Fifth schedule and circular
instruction No. 3 of 1998 issued by CIR.
Paragraph (2) of the fifth schedule provides that a benefit will be included in income from employment is
considered to be a benefit if it is.
a) provided by an employer and third party (including an associate of the employer) under agreement with
the employer or associate of the employer; and
b) provided to an employee or to an associate of an employee; and
c) provided in respect of past, present or prospective employment
These rules are essentially a re-statement of section 19(6) to ensure that all benefits received directly or indirectly
by virtue of an employee holding the office of employment are brought into the tax net.
The specific benefits considered are:-
i) Private use of motor vehicle (para. 3 of 5th Schedule).
The employee will derive a taxable benefit if the employer provides the employee with the use, or availability to
use of a motor vehicle wholly or partly for the private purposes of the employee. The formula for determining
the value of benefit derived from use of the motor vehicle is:-
(20% X A X B/C)-D.
Where A = Market value of the motor vehicle at the time it was first provided for the private use of the employee
and if the vehicle was previously used for more than one year, it is depreciated at 35% straight line basis.
Where B = Number of days in the year of income during which the motor vehicle was used or available for use
for private purposes by the employee for all or part of the day.
Where C = Number of days in the year of income
Where D = Any payment made by the employee for the benefit.
ii) Provision of a House Keeper, Chauffeur, Gardener, or Other Domestic Assistant (para 4)
The value of the benefit will be the total remuneration (employment income) paid to the domestic assistant in
respect of services rendered to the employee less any payment made for the benefit by the employee.
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1M per month; You contribute 300,000 per month: Your benefit will be 1,000,000 – 300,000 = 700,000
iii) Meal, Refreshment, or Entertainment (Para 5)
The taxable value of the benefit is the cost of providing the meal, refreshment or entertainment less any
contribution/payment made by the employee for the benefit. Section 19(2) (e), however, spells out specific
circumstances under which this benefit may be tax exempt.
iv) Provision of utilities (para 6)
The taxable value of the benefit is the cost of providing the utilities less any payment made by the employee for
the utilities.
v) Low interest loans (para 7)
Any employee will derive a taxable benefit known as “loan benefit in kind” if he/she is provided with a loan or
loans whose (total) amount exceeds one million shillings and with no interest or at an interest rate below the
statutory rate. Para 13 defines the statutory rate in relation to a year of income to mean the Bank of Uganda
discount rate at the commencement of the year of income (i.e. 1st July). The value of the benefit is the
difference between the interest that would have been paid on the loan if the interest rate was the statutory rate
and the interest actually paid on the loan (if any) during the year of income.
6% interest p.a
Market rate of interest is 14% p.a
Your benefit will be 14% - 6% =8% as your benefit
vi) Waiver of Obligation to pay or repay any amount (Para 8).
The amount waived by the employer or any other person and was due to be paid is the taxable benefit. 2m; the
obligation is waived; then you got a benefit of 2m which is taxable.
vii) Transfer or use of property or provision service (Para 9)
The taxable benefit is the market value of the property or services reduced by any payment made by the
employee for the service.
viii) Housing or Accommodation (Para 10)
An employee receives a taxable benefit if, the employer provides him with accommodation or housing. The
value of the benefit is the lesser of:
a) the market rent of the accommodation or housing reduced by any payment made by the employee for the
benefit or
Market rent: 2m per month

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I SO PRAY, MY LORD
Employee pays 500,000 per month
Benefit is: 2,000,000-500,000 = 1,500,000
b) 15% of employment income (paid by the employer to the employee), including the value of accommodation
or housing determined in (a) above.
You must first calculate the entire employment income for the employee. The get 15% of the entire employment
income and compare it with the 1,500,000 above.
ix) Any other benefit (Para 11 of the 5th Schedule).
The quantification of any other benefit not covered by the other clause of the Fifth Schedule is based on the
market value of the benefit and reduced by any payment made by the employee for the benefit. This provision
does not however apply to any benefit expressly covered by other provisions of Section 19(1) with the exception
of Section 19(1) (b).
Paragraph (c) includes in the employment income of an employee for a year of income the amount of any
discharge or re-imbursement by an employer of an expenditure incurred by an employee. A ‘re-imbursement’
differs from an ‘allowance’ in that the amount of the expenditure must be vouched by the employee and the
amount paid to the employee is the exact amount of the expenditure incurred by the employee. The most
notable example is say when an employer refunds expenditure incurred by the employee on utilities for private
consumption. The re-imbursement or discharge of the expenditure incurred by an employee on behalf of his
employer which serves the proper business purposes of the employer is excluded from the employee’s
employment benefit.
Paragraph (d) includes in the employment income of an employee the following payments:
i) Any amount derived as compensation for the termination of any contract of employment regardless of
whether or not provision has been made in the employee’s contract for the payment of such compensation.
ii) Any amount derived in commutation of amounts due under any contract of employment.
These payments are subject to section 19(4) which reduces the amount of the pertinent payment included in the
employment income of the employee to 75% of the amount paid by the employer, where the employee has been
in the employment of the employer making the payment for ten years or more. The difference between the
amount paid and the amount included in employment income i.e. 25% of the amount paid is treated as tax
exempt income under section 19(7).
Paragraph (e) brings to charge any payment paid by a tax-exempt employer as a premium for insurance on the
life of an employee where the insurance is for the benefit of the employee or any of his or her dependants. A “tax
exempt employer” is defined in section 2 to mean ‘an employer whose income is exempt from tax’. The most
prominent examples of a tax-exempt employer is the Central Government (of Uganda and the local authorities.
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Note that for other employers, such premiums (on the life of the employee etc) are effectively charged to tax to
the employer as the employer is not granted a deduction for the amount of premium paid (section 22 (2)(i).
Because this tax treatment has no effect where the premium is paid by a tax exempt employer, it is only prudent
that the premium in this case is included in the employment income of the employee.
Paragraph (g) applies where shares are issued to an employee under ‘employee share acquisition scheme’ during
the year of income. Where this occurs, the difference between the market value of the share at the date of issue
and any consideration given by the employee for the shares (including any consideration given for the grant of a
right or option to acquire the shares) is included in the employment income of the employee for the year.
Paragraph (h) applies where an employee who has been granted a right or option to acquire the shares under an
employee share acquisition scheme disposes of the right during the year of income. Where this occurs, the gain
derived by the employee on disposal (as determined under Part VI (Section 49-54) of the Act, dealing with gains
and losses on disposal of assets) is included in the employment income of the employee for that year. Section
19(2) provides for certain amounts that are to be excluded from employment income, and such sums are tax
exempt income for the employee (section 19(7). The Act deems these amounts to be exempt to ensure that they
are not included in the gross income of the employee under residual income rule in section 20(1)(d). Sub-
section (2)(a) excludes the cost of passage to and from Uganda incurred by the employer in respect of the
appointment and termination of employment of certain employees recruited outside Uganda. The exemption
relates to expenditure on passages between Uganda and any place outside Uganda and applies to an employee
who:-
i) Was recruited or engaged outside Uganda.
ii) Is in Uganda solely for the purposes of serving the employer; and
iii) Is not a citizen of Uganda.
Sub-section (2)(b) excludes the re-imbursement or discharge of an employee’s medical expenses. Section 19(8)
defines ‘medical expenses’ to include ‘a premium or other amount paid for medical insurance’. The limitation
available of this exclusion to employees who are directors of the employer company is set out in section 19(5).
Sub-section (2)(c) provides a similar rule in relation to life insurance premiums paid by an employer for the
benefit of an employee or his/her dependants that are taxed to the employer through the denial of a deduction
for the premium under section 22(2)(j). Note that the exclusion in the sub-section does not cover the provision
detailed in section 19(1)(1)(e).
Sub-section (2)(d) provides for the exclusion of an allowance for, or re-imbursement or discharge of expenditure
incurred by an employee on accommodation and travel expenses, and on meals and refreshment while travelling
in the course of performing duties of employment. In case of an allowance it is expressly provided that the
amount to be excluded from employment income should not exceed the cost actually or likely to be incurred on
accommodation, meals, etc. It is accordingly within the discretion of the assessing officer to reject a claim for
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I SO PRAY, MY LORD
exclusion of any allowance if he or she feels that it excludes a reasonable amount that one would need to spend
on meals accommodation, etc.
Sub-section (2)(e) excludes the value of any meal or refreshment provided by an employer to an employee in say
a canteen, cafeteria or dining room operated by, or on behalf of the employer solely for the benefit of employees
on equal terms i.e. without any discrimination. In practice this, implies that a uniform canteen, cafeteria etc
would be operated for all employees in the organisation without distinction based on grade seniority or any
other basis. It should also be noted that there is a limitation of availability of this exclusion to employees who are
directors of the employer company as set out in Section 19(5).
Sub-section (2)(f) provides for the exclusion from employment income of minor benefit. This is to be
determined on a monthly basis by reference to a monetary amount. The provision is that any benefit received by
an employee from an employer whose value is less than shs10,000/= will not be a taxable benefit.
NABIMANYA JULIUS:
Employed as an ICT Manager by MTN Uganda Ltd. He receives the following payments:
Salary 5,000,000 per month
Motor vehicle worth 100,000,000 and he pays 4m per year for the use of the motor vehicle
Travel allowance of 10,000,000
School fee for his children worth 30m per year
Medical allowance of 5,000,000 per year
He fell sick and was admitted in Nairobi and paid 20m which was reimbursed by MTN
What is his PAYE:
NABIMANYA JULIUS’S CHARGEABLE INCOME FOR THE PERIOD ENDING
31 DEC 2020
ITEM SECTION AMOUNT
Salary 19(1)(a) 5,000,000 x12 =

60,000,000
Motor Vehicle 19(1)(b) Para 3 of 5th Sch 16,000,000
Travel Allowance 19(1)(a) 10,000,000
School Fees 19(1)(b) para 11 of 5th Sch 30,000,000

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Medical allowance 19(1)(a) 5,000,000
Medical reimbursement 19(20(b) Not added 20,000,000
Total Chargeable Income is 121,000,000
Motor Vehicle
(20% x A x B/C)-D
(20% x 100,000,000 x 365/365) – D
(20,000,000 X 365/365) -D
20,000,000- 4,000,000 = 16,000,000
Tax Payable:
Chargeable income of 121,000,000.
Tax payable S.6 Part 1 of 3rd schedule
2,820,000 – 0
(4,020,000 – 2,820,000) x 10% = 120,000
(4,920,000 - 4,020,000) x 20% = 180,000
(120,000,000 - 4,920,000) x30% = 34,524,000
(121,000,000 -120,000,000) x 40% = 400,000
TOTAL 35,224,000
R ENTAL I NCOME
Rent is defined to mean ‘any payment, including a premium or like amount, made as consideration for use or
occupation of or the right to use or occupy, land or buildings’.
Rental income derived by a resident person (other than resident individual) from the lease of property either in
or outside Uganda, and rental income derived by a resident individual from the lease of property outside
Uganda is included in gross income eitheraspropertyincomeundersection20(1)(a) or as business income. Under
Section 18(1)(g) and is fully taxable.
Rental income is taxed under section 5 of the Income Tax Act and is not part of the gross/chargeable income on
which tax is imposed under section 4. It is therefore not part of property income.
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I SO PRAY, MY LORD
It is important to note that Section5formally imposes a separate tax referred to as the ‘rental tax’ on the rental
income derived by a resident individual for a year of income.
Rental income derived from the lease of any other property such as lease of chattels is not included in income
chargeable to rental tax nor is rental income from immovable property derived from foreign sources i.e. outside
Uganda. Such other income is taxed as property income under the Income TaxAct.
Section 5(2) provides for the computation of rental tax payable for a year of income by a resident individual. It
is calculated by applying the rate of tax determined under Section 6(2)and prescribed in Part VI of the Third
schedule. The rate of tax is 20% of the chargeable income in excess of 2,820,000/-which is the threshold.
No deductions are allowed under the Act for expenditures or losses incurred by the individual in deriving rental
income subject to tax except as provided for under Section22(1)(c) which allows a 20% on gross allowable
deduction and Section22(1) (ca)which allows an interest on a mortgage from a financial institution as an
allowable deduction as well. Therefore, there are only two allowable deductions when it comes to rental tax as
stated herein.
Paragraph (c) provides that the tax payable as rental tax under Subsection5 is not to be reduced by any tax
credits allowed to the individual under the Act. It can be deduced from the foregoing that rental tax under
section 5 is final tax.
C OMPUTATION OF T AX
Features associated with the computation of individual rental income tax.
All rents earned during the year are put together. The rental tax regime in Uganda has undergone numerous
changes through amendments in the Income Tax Act. These changes are intended to find an acceptable rental
tax regime that will increase the revenue collections from the sector as well as eliminate the unfairness caused to
individual taxpayers to benefit companies.
Prior to the 2020 and 2021 amendments, individuals earning rental income were allowed a threshold, 20% of
expenses incurred in generation of rental income and thereafter apply 20% rate to the chargeable income while
companies were allowed all their expenses and 30% to the remaining chargeable income. This led to increased
tax planning and revenue leakages as individuals structured their rental tax affairs through companies.
In the 2021 amendments, companies were allowed all expenses incurred in generation of rental income, while
individuals were allowed only 75% of the expenses upon verification by URA. This approach was burdensome
to both the taxpayer and URA.
However, the 2022 amendments to the rental tax regime have attempted to further simplify administration and
collection of rental tax. The amendments re-introduce a threshold of UGX 2,820,000 and above to which a 12%
flat rate is applied on the gross rental income per year for individuals.
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An individual earning gross rental income of Shs 2,820,000 and below per year will pay nil tax, while those
earning above the threshold will pay 12% on the difference between their total gross rental income and the
threshold.
For example; if an individual earns a gross rental income of Shs 10,000,000 in a year, the rental tax payable will
be calculated as follows: ( Shs 10,000,000 less Shs 2,820,000(threshold)) x 12%. Shs 7,180,000 x 12% = Shs
861,600. This tax is payable in four quarterly instalments that is; every three months.
This amended individual rental tax regime simplifies compliance because payments can even be made monthly
via mobile money.
For instance, in the illustration above, the taxpayer has to divide UGX7,180,000/= into twelve instalments and
apply 12% which would translate into monthly rental tax of UGX71,800/=. This tax can be paid monthly using
mobile money platforms thus eliminating the expense of engaging tax agents to file and pay rental tax.
The companies that have no threshold under the new rental tax regime but are allowed only 50% of the expenses
after which, they apply 30% on the remaining chargeable income giving them an effective tax rate of 15%.
The new rental tax regime therefore eliminates the burden of individuals keeping all records of expenses
incurred in generating rental income and it imposes an effective tax rate of 12% for individuals which is lower
than the 15% effective rate for companies.
B USINESS I NCOME
The income tax act defines business income to mean any profession, vocation or adventure in the nature of
trade, but does not include employment income. expenses that were incurred in the generation of income for
the business are allowed as deductions for the business. In order to determine the chargeable income, you need
to know the amount of receipts and the costs and expenditures incurred to earn the receipts. To arrive at the
chargeable income, you get the gross income and less allowable deductions.
Section 22(1) of the ITA provides that for expenditures or losses to be allowed as a deduction for tax purposes
relevant during a year of income will depend on the extent to which the expenditures or losses were incurred in
the production of incomer included in the gross income.
Expenditures that are domestic in nature are not allowed as deductions. Section 22(2) of the Income Tax Act
specifically spells out items that are not allowed as deductions. In the event that an individual deducts any of
those items under Section22(2) ITA, they are added back to the profit before income tax so that they are taxed.
Other than section 22(2) of the ITA, there are other expenses that are not allowed to be deducted as expenses
and the sections are spread out throughout the Act. Below is a simplified template that clearly directs on which
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I SO PRAY, MY LORD
items are allowed as deductions and those that are specifically disallowed as deductions. You are encouraged to
read your Income Tax Acts alongside this template in order to understand the concepts in detail.
A T AX C OMPUTATION T EMPLATE
Item Section Shs.
Profit before income tax (PBIT) xxx
Add: Disallowables
1 Depreciation 22(2)b xx
2 Burial expenses 22(2)a xx
3 Subscription 22(2)a xx
4 Interest on director’s debit balances 22(2)a xx
5 Entertainment expenses 23 xx
6 Expenses on meals and refreshments 23 xx
7 Loss on sale of fixed assets 22(2)b xx
8 Loss on other capital items 22(2)b xx
9 Expenditure on increase in share capital 22(2)b xx
10 Expenditure on insurance 22(2)c xx
11 Expenditure on contract 22(2)c xx
12 Expenditure on indemnity 22(2)c xx
13 Income tax payable (paid) 22(2)d xx
14 Dividends paid 22(2)d xx
15 Income carried to a reserve fund 22(2)e xx
16 Capitalised income 22(2)e xx
17 Gifts 22(2)f xx
18 Fines and penalties 22(2)h xx
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19 Retirement fund contribution by the Employee 22(2)i xx
20 Premium on life insurance 22(2)j xx
21 Pension 22(2)k xx
22 Expenditure on alimony or allowance 22(2)l xx
23 Foreign currency debt gains 48(2) xx
24 Gain on disposal of an asset 49 xx
25 Unrealized Exchange losses 48(3) xx
26 Donations (Not in 34) xx
27 Expenditure on education (Not in 33) xx
28 Provision for bad debts 24 xx
29 Interest from a foreign controlled 89E (1) xx
resident non-financial institution
30 Decommissioning expenditure by a contractor 89E (3) xx
31 Contract expenditures from petroleum operations 89F xx
32 Finance cost of Treasury Bills 122e xx
33 Finance cost of Government Bonds 122e xx
Balancing Charge 27(5) xx xxx
Adjusted profits xxxx
Less: Allowables
1 Wear & Tear 27 xx
2 Initial Allowance 28(1) xx
3 Industrial Building Allowance 28(4) xx
4 Industrial Building deduction 29(1) xx
5 Start-up cost 30 xx
6 Expense in acquiring an intangible asset 31(1) xx
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I SO PRAY, MY LORD
7 Disposal of an intangible asset 31(2) xx
8 Expenditure on scientific research 32 xx
9 Expenditure on training(education) 33 xx
10 Charitable donations 34 xx
11 Expenditure on farming 35 xx
12 Expenditures on mineral exploitation 36 xx
13 Apportionment of deductions 37 xx
14 Carry forward losses (Assessed loss b/f) 38(1) xx
15 Disposal of trading stock 46(1) xx
16 Foreign currency debt loss 48(3) xx
(Realized Exchange loss)
17 Loss on disposal of an asset 49 xx
18 Exclusion of Doctrine mutuality 60(3) xx
19 Partnership loss for a resident partner 67(3) xx
on the partner’s share
20 Partnership loss for a non-resident partner on 67(4) xx
the partner’s share
21 Expenditure or loss by a Trustee beneficiary 72(5) xx
22 Expenditure or loss by beneficiary of 73(2) xx
a deceased person’s estate
23 Limitation on Deduction in relation to 89C(1) xx
petroleum operations
24 Decommissioning costs & expenditures 89E(1) xx
in respect of petroleum
25 20% of rental income expenditures and losses 22(1)c xx
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26 Local service tax 22(1)d xx
27 Interest on debt obligation 25(1) xx
28 Gains and losses on disposal of assets 22(1)b xx
29 Interest income from Treasury Bills 122a,c,d xx
30 Interest income from Government Bonds 122a,c,d xx
Balancing Allowance 27(7) xx (xxx)
Chargeable Income(C.I) xxxx
Tax payable/claimable 30% of C.I
Worked out Example
Banya Uganda Ltd.
The following Income statement(Profit and loss account)relates to the operations of Banya Uganda Ltd for the
year ending30th June,2018.
Item Shs
Revenue 640,000,000
Consultancy income 40,000,000
Total sales 680,000,000
Operating expenses
Salaries 182,000,000
Entertainment 12,000,000
Penalty 8,000,000
Professional fees 120,000,000
Transport 5,000,000
Depreciation 28,400,000
General expenses 7,500,000
Telephone 15,000,000
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I SO PRAY, MY LORD
Rent and rates 140,000,000
Bad debts 24,000,000
(541,900,000)
PBIT 138,100,000
Additional information:
i) The penalty was made to government for non-compliance. KCCA laws on parking.
ii)65% of the professional fees paid includes money used to purchase a motor vehicle used in the distribution of
goods.
iii)The General expenses include burial expense 1,500,000, legal cost to increase share capital 4,000,000and
2,000,000 being donation to rotary club of Lugogo mango tree.
iv)The company paid a short-term premium lease of Shs.1,000,000
v)The company paid annual subscription of Shs.2,000,000 to KACITA
vi)The Wear and Tear deductions under section 27 was Shs.36,000,000
vii)The employee’s meals and refreshments for domestic purposes of Shs.7,000,000 were not included in the
employee’s income for the year viii)
Bad debts include14,000,000 of bad debts written off and 10,000,000for
General provision for bad debts Banya took all reasonable steps to recover
The bad debt written off but failed
Required:
Determine the chargeable income and tax liability for the year ended30th June 2018.
Solution
Item Section Amount
PBIT 138,100,000
Add; Disallowables
Depreciation 28,400,000
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Entertainment 12,000,000
Penalty 8,000,000
Professional fees65/100*120,000,000 78,000,000
Burial expenses 1,500,000
Legal cost 4,000,000
Provision for bad debts 10,000,000
Premium lease 1,000,000
281,000,000
Less; Allowables
KACITA (2,000,000)
WTA (36,000,000)
(38,000,000)
Chargeable Income 244,000,000
Tax payable = 30/100*244,000,000= 73,200,000/-
LAWS APPLICABLE TO TAX
DISPUTES
• Tax Procedures Code Act, 2014 – Sec. 24, 25, 26.
• Tax Appeals Tribunal Act, Cap. 345 (as amended by TAT (Amendment) Acts, 2018, 2021, 2022).
• TAT (Procedure) Rules, S.I 50 of 2012.
• TAT can use Rules of Practice and Procedure of any Court (like CPR) – subject to modifications (S. 22
(3), TAT Act).
• TAT applies, Judicature (Mediation) Rules, 2013 – with necessary modification.
• Laws applicable to Appeals in HC, COA or SC.
Genesis of Tax Disputes

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I SO PRAY, MY LORD
• Tax Disputes originate from contentious Tax Decisions of URA.
• Tax Decision, under Sec. 3, Tax Procedures Code Act (TPCA), means Tax Assessment or specified
decisions therein.
• The Different Tax Assessments are:
• Self – Assessment – Sec. 20, TPCA
• Default Assessment – Sec. 21, TPCA
• Advance Assessment – Sec. 22, TPCA
• Additional Assessment – Sec. 23, TPCA
Self Assessments – S. 20, TPCA
• Arises where tax payer submits Self – Assessment Return (SARs).
• SARs treated as tax payer’s self – assessment of tax payable.
• Examples of SARs include a Return of income; Return of rental income; etc.
• Return of Income to be submitted not later than 6 months after end of year – S.92A, ITA.
• Provisional Returns to be submitted before last day of 6th month for companies or before end of 3rd
month for Individuals – S. 111, ITA.
Default Assessments – S. 21, TPCA
•Arises where tax payer fails to submit Self – Assessment Return (SAR).
•Default Assessment is made by Commissioner, at any time, and served as assessment of taxes to tax payer.
Advance Assessment – S. 22, TPCA
• Arises in cases of risk that tax payer may delay, obstruct, prevent… collection of taxes not yet due.
• Advance Assessment is made by CG, URA.
• Commonly applies to where;
• tax payer has died;
• become bankrupt or wound up;
• about to leave Uganda permanently or other appropriate cases.
Additional Assessment – S.
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23, TPCA
• Arises where URA amends earlier
Assessments – by assessing additional taxes.
• It’s made:
• At any time, in cases of fraud or gross (or wilful) neglect or discovery of new information.
• In any other cases, made within 3 years from earlier assessment.
• Tax payer may also amend own self – assessment return within 3 years.
Objection to Tax Decision – S.
24, TPCA
• Tax payer dissatisfied with Tax Decision to lodge Objection – within 45 days of receipt of decision.
• Tax payer, for good grounds, may apply for extension of time and if satisfied, Commissioner will grant
the extension of time.
• Burden of proof on tax payer that:
• Assessment is incorrect or
• decision should not have been made or
• should have been made, differently – S. 26, TPCA.
Objection to Tax Decision – S.
24, TPCA
• Thereafter, URA makes Objection Decision – affirming or reducing or increasing or varying the
assessment or decision.
• The Object Decision to be served on tax payer within 90 days from date of Objection.
• Where no Objection Decision is made within the time, tax payer may elect (in writing) to treat
Commissioner has having allowed the Objection – Sec. 24 (7), TPC Act.
Alternative Dispute
Resolution – S. 24 (11), TPCA
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I SO PRAY, MY LORD
• Tax payer dissatisfied with the Objection Decision may apply to Commissioner to resolve the dispute
using Alternative Dispute Resolution Procedures.
• Minister is yet to make Regulations for
Alternative Dispute Resolution
Procedures for tax purposes – as required by Section 24 (12), TPCA.
– S. 25 (1), TPCA, TAT Act.
• Tax payer dissatisfied with Objection Decision to apply for review with Tax Appeals Tribunal (TAT) –
within 30 days of being served decision.
• Or dissatisfied with a (taxation) decision – defined under Sec. 1, TAT Act – apply to TAT under S. 14,
TAT Act.
• All Tax disputes shall first be presented to the Tax Tribunal and only proceed to the High Court by way
of Appeal (Rabbo Enterprises Case Supreme Court CA 12 of 2004).
• Requirement for deposit of 30% of tax assessed or tax not in dispute, whichever is greater - S. 15,
TATA)
• Uganda Projects Implementation and Management Centre (UPIMAC) Case Supreme Court No. 2 of
2009 – that 30% requirement is NOT Unconstitutional.
• Fuelex Case Constitutional ref. No. 3 of 2009 – 30% should apply to disputes from amounts of tax
assessed and NOT to disputes that are purely of a legal or technical nature.
• Interest on unpaid taxes ceases to accrue, on filing TAT Application – Airtel Case CACA 40 of 2013.
• The Composition of Tribunal by Chairperson and Members of the Tribunal.
• Tribunal should have Eight (8) Members (exclusive of Chairperson), with at least 40% as women (Sec. 2,
as amended in 2022).
• Currently, Tribunal has 4 Members, exclusive of Chairperson.
• Coram of Tribunal for hearings or proceedings is Three(3) Members, with Chairperson or other that
presides.
• Applicant (Tax Payer) makes Application made using prescribed form; statement of facts and Reasons.
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• Respondent (URA) lodges Statement of Reasons for the Decision and other docs, within 30 days of
being served Application.
• Mediation option available prior to TAT hearing before Registrar or a Mediator – Sec. 17A, TAT Act.
• Burden of proof on tax payer to prove to TAT that assessment is excessive or decision should not have
been made or should have been made, differently.
• Hearings and Procedures, within discretion of TAT.
• Powers of Tribunal – to make orders as to costs, damages, interest or other remedy (S. 21 – as amended).
• TAT, in its review of decision, exercises all the powers and discretions conferred on decision maker.
• TAT makes its decision in writing and may:
• Affirm the decision under review
• Vary the decision under review or
• Set aside the decision - and either substitute it with new one or remit the matter to URA for
reconsideration.
Appeals to High Court – S. 25 (2), TPCA, S. 27, TAT Act.
• Appeal of TAT Decision by aggrieved party to High Court – within 30 days after decision.
• The Appeal is made on questions of law only.
• Appeal, by way of lodging a Notice of Appeal, stating the question (s) of law to be raised on appeal.
• High Court shall hear and determine the appeal and make orders including:
• Affirming or setting aside the decision of the Tribunal or
• An order remitting the case to the Tribunal for reconsideration.
Appeals to Court Of Appeal – S. 27A, TAT Act.
• Appeal of High Court Decision by aggrieved party to Court of Appeal – within 30 days after decision.
• The Appeal is made on questions of law only.
• Appeal, by way of lodging a Notice of Appeal, stating the question (s) of law to be raised on appeal.
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I SO PRAY, MY LORD
• COA to inquire and determine the appeal expeditiously and declare findings, not later than 60 days
from date of filing the appeal.
Appeals to Supreme Court – S.
27B, TAT Act.
• Appeal of COA Decision by aggrieved party to Supreme Court – with leave of Court – by way of,
Notice of Appeal.
• The Appeal to be lodged with a Certificate of the COA that matter raises questions of law of great
public importance or if Supreme Court (to see that justice is done) considers appeal should be heard .
• SC to inquire and determine the appeal expeditiously and declare findings, not later than 30 days from
date of filing the appeal.
Appeals to Supreme Court – S.
27B, TAT Act.
• Appeal of COA Decision by aggrieved party to Supreme Court – with leave of Court – by Notice of
Appeal.
• The Appeal to be lodged with a Certificate of the COA that matter raises questions of law of great
public importance or if Supreme Court (to see that justice is done) considers appeal should be heard .
• SC to inquire and determine the appeal expeditiously and declare findings, not later than 30 days from
date of filing the appeal.
Stay of Executions /
Enforcement – S. 28, TAT Act
•Where Application for Review or Appeal has been lodged:
• The reviewing body may stay or otherwise affect the operation or implementation of the decision under
review.
• Reviewing Body is either TAT or Court, as may be applicable.
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Volume Four
TRIAL ADVOCACY
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I SO PRAY, MY LORD
Definitions of Advocacy
Advocate comes from the Latin word -advocatus "one called to aid”. The means by which a barrister puts their
client’s case to the court, and may be both written and oral.
Advocacy Training Council U.K
 A performance skill. It’s function is to communicate and persuade.
Technique of Advocacy by John Munkman
 “…Advocacy is more an art than a science. It cannot be conducted according to formulae. Individuals
differ in their style and approach.”
B ASIC P RINCI PLES OF P ERSUASION
 Civility
 Openness or objectivity
 Speak Plainly
 Be Yourself
 Meet Judicial Expectation
 Credibility
F UNDAMENTAL T RIAL A DVOCACY S KILLS
 Audibility
 Proficiency in the language of court
 Quick on the uptake, wit
 Confidence
 Perseverance, persistence and diligence
 Knowledge of the law (evidence and procedure)
 Knowledge of mankind
 Clear, logical thinking and expression
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“Successful advocates use all reasonable tactics and techniques to present a case while being governed by and
balancing the best interests of clients, rules, ethics, common sense, and the public interest.”
C OURT E THICS
The Rules
 The Advocates Act Cap 267
 The Advocates (Professional Conduct) Regulations. (Under section 77(1)(a) of the Act.) S.I. 267.—2
 Chief Justice’s Circulars
The Community
 The Bar & Bench
 Uganda Law Society
 Professional Associations
 Reputation
Advocates (Professional Conduct) Regulations –Duties during Trials.
 Reg. 2 on the Manner of acting on behalf of clients
 Reg. 3 on Withdrawal from cases
 Reg. 4 which prohibits Advocates from prejudicing former clients
 Reg. 5 Duty to appear in court
 Reg. 9 which prohibits Advocates from Personal involvement in a client’s case
 Reg. 11 which prohibits Advocates exploiting a client’s shortcomings
 Reg. 12 Advocate to advise clients diligently
 Sections 150 & 151 of the Evidence Act which prohibits the asking of indecent and scandalous
questions and those intended to insult or annoy witnesses.
 Reg. 13 prohibits Unlawful arrangement with public officers, etc
 Reg. 14 which requires undertakings by an advocate to another advocate to be made with authority and
not to be knowingly breached.
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I SO PRAY, MY LORD
 Reg. 15 which requires affidavits & witness statements to contain truth.
 Reg. 16 which requires advocates to inform the court of his or her client’s false evidence.
 Reg. 17 on the duty of an advocate to advise the court on matters within his other special knowledge.
 Reg. 18 which prohibits coaching of clients
 Reg. 19 which prohibits advocates from hindering witness or intimidating them to benefit his client’s
case.
 Reg. 21 which requires an advocate to only act for client of other advocate with their consent.
Ethical Duties
COURT CLIENT OPPOSITE PARTY PUBLIC
•Decorum •Competent •Courtesy & Civility •Truth

Representation
•Professionalism •Professional •Justice
•Confidentiality Communication
•Truth & Justice •Probono
•Privacy & Data •Co-operation
•None interference with Protection •Propriety
due process •Not Misleading
•None exploitation of
weaknesses •Not to intimidating
opposite witnesses
C ASE A NALYSIS
Introduction
“Litigants have four (4) tools –
 Substantive law
 Procedural law
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 Evidential law
 Persuasion law ”
James Mukasa Ssebugyenyi, SC
T HE C ASE A NALYS IS P ROCESS
1. Identify the general area of law which covers the facts of a case.
2. Identify an applicable Cause of Action based on which the remedies sought arise.
 If more than one, choose the most viable / tenable. In criminal cases, it is the offence disclosed by the
facts.
 Ascertain the elements of that Cause of Action or Ingredient of the offence.
 Do the same for the defence is on the defence side.
3.Consider the Facts which fulfil each element / Ingredients
4.Review the Strength and weaknesses of the case
5.Deal with the weaknesses of the case
6.Develop a Case Theory and a Theme that sells the Theory.
7.Develop a Trial & Suit Disposal Strategy
Every Civil Case must be founded on a Cause of Action;
a) Right
b) Violation of Right
c) Damage / Injury
d) Defendant being liable
Example of a Civil Causes of Action
Tort (Civil) or Criminal
•Assault
•Battery
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I SO PRAY, MY LORD
•Common assault Sec. 235 PC
Every Criminal Offence must be provided under the Law
a) Provision of Law creating an offence
b) Ingredients of that offence
T HE B ASIS OF C AS E A NALYSIS FOR D EFENDANTS
Civil Defences are based on;
Technical Defences based on points or principles of law e.g. Limitation, Jurisdiction, Res Judicata, Burden of
Proof. Specific defences available to specific causes of action e.g. For Negligence, contribution of a Plaintiff.
Criminal Defences are based on;
Principles of Law such as;
 Principle of Illegality,
 Burden of & Standard of Proof,
 Presumption of Innocence.
Specific defences provided under the law e.g. against Theft –Claim of Right.
Defences
•Necessity
•Self defence
•Provocation.
E LEMENTS FOR A SSAULT IN T ORT
 Assault
 Intent
 Apprehension of a harmful contact, and.
 Causation
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B ATTERY
•an act by a defendant;
•an intent to cause harmful or offensive contact on the part of the defendant; and
•harmful or offensive contact to the plaintiff.
•Damage to the Plaintiff
D EFENCES
•a threat of unlawful force or harm against them;
•a real, honest perceived fear of harm to themselves (there must be a reasonable basis for this perceived fear);
•no harm or provocation on their part;
•there was no reasonable chance of retreating or escaping the situation.
Example -Facts In Favour Of Plaintiff –Battery
S TRENGTH
1.Bouncer beat Plaintiff
2.Injury to the head
3.Current condition of Plaintiff
4.Plaintiff was customer
5.Bouncer employee of Bar
6.Loss of career as best musician
Weaknesses
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I SO PRAY, MY LORD
1.Plaintiff started the fight
2.History of fighting
3.Drunk alcohol
4.Bar rules prohibited fighting.
5.Bouncer was doing his job i.e. Protecting other customers & property
Example -Facts in favour of Defendant –Battery
S TRENGTH
1.Bouncer beat Plaintiff
2.Injury to the head
3.Current condition of Plaintiff
4.Plaintiff was customer
5.Bouncer employee of Bar
6.Loss of career as best musician
Weaknesses
1.Plaintiff started the fight
2.History of fighting
3.Had alcoholic drinks
4.Bar rules prohibited fighting.
5.Bouncer was doing his job i.e. Protecting other customers & property
E XAMINATION IN CHIEF AND W ITNESS STATEMENTS
Introduction:
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The ability to examine and oppose the examination of witnesses in open court in an adversary setting is the most
basic skill of the trial lawyer. Yet the most common criticism made of trial lawyers is their inability to conduct
proper, intelligent, purposeful examinations and to oppose those examinations.
A good lawyer leads his or her witness to turn evidence into fact and fact into truth. It’s the duty of Counsel
representing the prosecution to ensure that he or she discharges the burden of proving the case beyond a
reasonable doubt (criminal proceedings). Prosecutors must therefore call witnesses in every trial to prove their
case to the expected standard. This is the same position even in civil proceedings where the burden of proof is
either on the balance of probability or slightly above the balance of probability but not beyond reasonable
doubt. Examination in Chief is the keystone in the prosecution's arch. It is also important to the defender who
will call witnesses in support of the defensive theory. Direct examination is a vastly overlooked skill. Unlike
cross-examination, there is very little written material to guide practitioners through the examination of their
own witnesses. This is surprising because cases are actually won or lost on the fruits of direct examination.
Examination in Chief is one of the most subtle and sophisticated form of advocacy. It is subtle because a good
chief examination focuses entirely on the witnesses and their evidence. The evidence should appear to be
flowing effortlessly from the witness. It should look easy. Whereas the witness should be memorable, the lawyer
should not. Chief examination is sophisticated advocacy because during its course, counsel is actually presenting
their case, while trying to satisfy a multitude of objectives, such as maximizing the potential of each witness to
present all relevant evidence in as logical, credible, persuasive and accurate manner as possible, while knitting all
witnesses' evidence together in a coherent fashion in order to prove all the elements of the offence beyond a
reasonable doubt.
Examination in Chief thus becomes a starting point for any litigation. In the adversarial system of our country,
it becomes a tool of extracting truth from the facts.
Examination in Chief:
The examination of a witness by a party who calls him shall be called examination in chief (see Sec. 136 (1) of
the Evidence Act). Examination in chief is the first examination after the witness has been sworn in or affirmed.
It is a province of a party by whom the witness is called to examine him in chief for the purpose of eliciting from
the witness all the material facts within his knowledge which tend to prove the party’s case. Examination in
Chief is also known as Direct Examination. This is where you obtain evidence from your own witnesses. You
need to ensure that your witnesses give clear evidence and that they do not talk too fast in order that notes can
be taken. Ensure the witness faces the Judge or Judicial officer when answering questions and is not looking at
you. This will enhance the quality of their evidence. When asking your witnesses questions, you need to try to
elicit from them only the evidence that is relevant. Always therefore bear in mind why you are asking your
witness a particular question and what you want to hear from them.
O BJECTIVES OF E X AMINATION IN C HIEF :
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I SO PRAY, MY LORD
Examination in chief of a witness is intended to achieve a number of objectives;
Major Objectives
a) To determine admissibility of evidence;
b) To prepare a witness to lead evidence in a trial;
c) Present persuasive and credible evidence; and
d) To prove each and every element of the cause of action, offence and or defence to the expected standard.
Minor Objectives
In addition, you are also trying to achieve the following slightly less essential, but still important, objectives:
a) Present a logical, complete and coherent theory of your case;
b) Present each witness in the best possible light;
c) Use the evidence of one witness to support another so that a seamless cloth may be woven of the proven fact;
d) Fill in gaps in the evidence and attempt to explain any inconsistencies;
e) Shut down potential cross-examination thereby limiting the exposure of your witnesses; and
f) Allow the defence as little room to move as possible by minimizing the possibilities of a defence supported
through cross-examination of witnesses.
The Directed Approach to Examinations-in-Chief
Effective questioning techniques – Use of open ended questions.
- The Difference between closed questions and leading questions
Moving from “open questions” to “directed examination” – planning the direct examination – breaking down
the topics/issues – effective problem analysis
Understanding the Importance of Preparation
Most witnesses have no prior experience in testifying. As counsel, it’s your job to ensure that both you and your
witnesses are thoroughly prepared. This includes fully understanding what evidence needs to be elicited from
each witness, and preparing your witnesses so that they can effectively convey this information. In this session,
you will learn:
 What does an unplanned examination-in-chief look like?
 How to elicit the information you need from your witness
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Headlines and transitions
 Why are headlines so important;
 Effective use of headlines to create the outline of a good examination;
 Listening, and looping back;
 How to be more persuasive;
 Techniques to effectively follow up, clarify and qualify facts; and
 How to keep control of the witness
This session will also include a discussion about practical tips and strategies on how to make your witness more
persuasive. You’ll engage in hands-on exercises and drills focused on how you should deal with a witness when
they do not provide you with the answer you were hoping for, and learn strategies for how to manage the
following issues:
 The witness who talks too quickly or too softly;
 The rambling witness;
 Dealing with partial or insufficient answers;
 Using notes to help direct questioning;
 Making eye contact, and with whom;
 The importance of pace and strategies for setting the right one;
Leading Questions
During examination-in-chief the advocate is forbidden from asking their witnesses leading questions. A leading
question is one which in its phrasing suggests its own answer1. By way of an example, the man wearing a red and
white jumper, wasn’t he? By suggesting the answer to the witness you reduce the witness' impact. Leading
questions are forbidden in examination-in-chief because the lawyer is not allowed to lead their witness and in
effect put words into their mouth. When you call your own witness you hope and expect that they will provide
evidence that is favourable to your case and will 'come up to proof'.
As a general rule when you ask your witness questions you should phrase your questions using simple words and
phrases to ensure the witness fully understands what you are asking them. When questioning your witnesses
consider using points of reference to add variety to your questioning and to move the witness along from one
episode to the next.
For example, 'Tell us what happened after you saw the car swerve?' Generally, a leading question suggests the
answer, or assumes the existence of a disputed fact. You are allowed to ask leading questions about non-disputed
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matters. For example: instead of “where were you on the night of the 15th?”, ask “were you at the bar on the
night of the 15th?”
Open and Closed Questions
You can ask your witnesses a variety of open and closed questions. To obtain the information you require from
a witness it will be necessary to use for example closed questions to establish undisputed aspects of the case such
as the background and set the scene and to bring out details or emphasise a particular part of the story. This
more so because some closed questions can be leading in certain aspects. Open questions are the best in allowing
the witness to freely tell their part of the story or to turn their attention to a subject and then ask the witness to
talk about that subject.
Your questions should be short and concise so when the judge hears the question and hears an equally short and
concise answer, his or her next thought is one of the “W’s.” Your examination should follow that train of
thought.
For example, if you ask about a meeting, the listener would usually then start to ask in his or her mind the
following questions:
a) When was the meeting held? (Time)
b) Where was the meeting held? (Place)
c) Why was the meeting called? (Reason)
d) Who was present at the meeting? (People)
e) What was discussed at the meeting? (Occurrences/Activities)
f) How was the meeting conducted? (Procedures or processes)
Ask yourself how an event or unfold by putting yourself in the witness’ shoes. Your own mind would likely
then follow this 5W and 1H track. So, the questions in court or in an arbitration should follow that track.
Do not leave the witness to do all the talking. Oftentimes when reviewing a transcript in the Court of Appeal,
you will see a short question, followed by a half-page answer. If you read a transcript like that then, in my
respectful opinion, the direct examination has not been properly carried out. One should never lose control of a
witness and dictating the pace of the evidence is crucial depending on the ability of the judge or Judicial officer
either to electronically or manually make notes.
There is no reward for speed. Remembering that judges are mere mortals should be your guiding perspective.
Always keep an eye on the judge or Judicial officer before going to the next question. When the judge or Judicial
officer is required to look at an exhibit or look at one document in a volume of exhibits, make sure that the
judge is at that exhibit before you begin the question related to it.
A guide to the actual Examination-in-Chief

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Trying out witness examination for the first time can be intimidating. You're there to either make or break the
witness, with only your skills, case theory, and wit. As Walter Sofronoff QC wrote, it is "a species of unarmed
combat"; it's raw advocacy at its most exhilarating. You can spend years learning witness examination properly,
but it's always good to start with some of the fundamentals. Here are some top guides to set you on your way.
These include skills like speaking clearly and slowly, having good posture and eye contact, and trying to stamp
out your 'gremlins' - things you subconsciously say or do while speaking, like saying 'um', or clicking a pen.
Using plain English is important, as you're communicating with everyday people. Say " “car” and not
“automobile” for example, to save everyone from becoming confused or distracted by your vocabulary.
Professor Peter Lyons wrote, "the first aim is to strengthen your client's case by highlighting the good points
through the opponent's witness and by putting facts that the witness will agree with..." – and they won't agree
with you if you're being nasty!
Put simply, that's the version of events you want to prove, summarised in four dot points. It should be your
four strongest points that directly address the key elements of the relevant law. Use this to guide your
questioning. Most people agree that examination-in-chief is the harder of the two skills. You have to ask your
witness questions in a way that enables them to tell their story to the court.
A good examination plays out like a story. When examining your witness, you want people to be totally focused
on your witness. Try and ask short, simple questions that allow your witness to tell a story - who, what, when,
where, and why. Ask about events in chronological order.
While the focus isn't on you, you need to remain in control, so the witness says only the evidence you want
them to. You can interrupt the witness where it's appropriate to do so. Also, try 'piggybacking' your questions:
What did you see at the farm? A herd of cows and some horses. I want to ask you about the horses, where were
they located?
E XAMINATION - IN -C HIEF
1) Know the theory of your case
a) What are the major issues in the case? (start with your pleadings)
b) What is the theory of your case?
c) What evidence do you require to support the theory of your case?
d) Can some of the evidence be obtained through a Request to Admit?
e) What evidence do you need to rebut your opponent’s theory?
f) What do you want to say in your closing submissions?

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g) How will the evidence of each of your witnesses add to your closing submissions?
2) Consider the purpose for which you are calling the witness
a) Can this witness testify to facts that assist you in advancing your case?
b) Are there exhibits that must be introduced through this witness?
c) Is there another witness you are already calling that can testify to the same facts/identify the same exhibits?
d) Can this witness bolster or detract from the credibility of others that will testify?
3) Prepare your witness
a) Before trial, meet with your witness. Review any prior testimony and any documents you intend to introduce
through the witness.
b) Discuss with your witness how the process in court will unfold. Describe to the witness who she can expect
to see in court – i.e. Judge, Court Clerk, opposing counsel, Court orderly, others.
c) Do not ask the witness to memorize evidence.
d) Do not coach the witness or offer answers to the witness during preparation.
4) Create an outline for your examination
a) What do you need your witness to say?
b) What questions do you need to ask to elicit the necessary information?
c) Consider the order and organisation in which you intend to ask the question (chronologically; thematically).
A good examination should be organized in chapters guided by the various issues or elements to prove.
d) Consider questions that may be posed in cross-examination which you can diffuse during examination-in-
chief. 1.14 Conducting your Examination-in-Chief
Form of your Examination – telling a persuasive story
a) Lead through preliminary, non-contentious areas. For example, “Ms. Jones, you are 32-years old?” “You have
been employed as a teacher for 9 years?”
b) Do not ask leading questions on contentious and/or significant issues. It is always better for the trier of fact
to hear the story from the witness and not counsel.
c) Organize your questions topically, giving the witness and the trier of fact the opportunity to follow the flow
of your examination.
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d) Decide whether it is more persuasive to ask questions in a chronological order or by theme/issue. The
questions posed to the witness must be presented in some form of order. Do not lurch from topic to topic. This
will confuse the witness and annoy the trier of fact. It will also detract from the persuasiveness of the witness’
story.
e) Use short, simple language when formulating your questions. Do not use overly technical language or
“legalese”.
f) Often, simple “who, what, where, when, why” questions will allow the witness to give her evidence in a clear
and simply manner.
g) Listen to your witness. Often a witness may give an answer that requires follow-up. If you are not listening,
you will miss that opportunity.
h) Use looping techniques to repeat the key theme or answer in a series of questions on an important issue. For
example, in a case involving a car accident, where the witness has just answered a series of questions involving
her observations of the accident: “After you saw the Honda rear-end the Toyota, who did you contact?” This
repeats helpful evidence and provides the witness with guidance as to where you are moving next.
i) Prepare to start and finish strong. Deal with less important and/or more difficult evidence in the middle of
your examination.
• j) Humanize your witness by asking questions that will elicit empathy. This helps to build the witness’
credibility and relate-ability.
• k) Where appropriate make use of pictures, diagrams or other demonstrative aids. This will assist the
witness in giving her evidence and will give the trier of fact a concrete visual, to compliment the witness’ words.
2) Hazards to Avoid during Examination-in-chief
a) Do not ask your witness irrelevant questions. If the answer it elicits is not important to your overall theme or
to rebutting your opponent’s case, do not ask the question.
b) While it is important to neutralize bad facts when possible, do not waste your entire examination-in-chief
doing so.
c) Discuss evidentiary issues with your opponent beforehand, so to minimize objections during your
examination-in-chief.
d) Do not ask compound or overly complicated questions such as questions which contain many facts or
technical language. This will only confuse your witness and the judicial officer.
Witness Statements
Civil proceedings differ from criminal proceedings in the form of witness evidence and the process of its
preparation. Whereas gathering evidence in criminal proceedings starts with recording statements at police,
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gathering necessary exhibits and later on orally lead this evidence in court, in civil proceedings, after pleadings
are closed, mediation and scheduling, witness statements are prepared to prepare for the trial. These statements
will have to be confirmed at the hearing by a witness who made it and later adopted as his or her evidence in
chief.
Guide in Preparation of Witness statements
There is relatively little guidance to litigators on the process of taking witness statements. What are appropriate
questions and, to what extent, can the witness be “guided” by the lawyer. These are difficult and sensitive topics
which have been considered many times in practice. There is currently no law in Uganda regulating the
procedure for preparing witness statements, the practice is majorly guides by different courts and different
judges whose approach on the subject is also not similar. Although this seems to be the case, there are several
principles and guidelines in preparing witness statements. Let’s look at some of these hereunder;
Principle 01: the statement should be of the witness and not submissions of Counsel representing the party
This principle must be respected: the statement should be the evidence of the witness and should cover only
those matters to which he can properly speak to.”
Principle 02: the purpose of a statement is to record the evidence of a witness
The purpose of a statement is to record the evidence of a witness. The court does not expect to receive a
document which is in large measure framed by lawyers and which uses language which the witness would not
use. Words should not be put into a witness’s mouth. If a party produces such a document as the evidence of
the witness, it is likely that it will receive little weight from the court and it may in some circumstances
significantly damage a party’s case. Equally, if it appears that a witness has been improperly tutored in his
evidence, the court is likely to discount his evidence. In preparing such statements, legal advisers should bear in
mind that a witness may have to justify on cross-examination all the information contained in his or her
statement.
Principle 03: Care needs to be taken and the witness must be given time to consider the statement
Care should be taken to ensure that the witness’s testimony is accurately represented. A witness should also be
given the opportunity to consider carefully what the draft statement says and to confirm its terms or instruct its
amendment before he is asked to sign the statement. The legal advisers should also inform him that he may be
cross-examined on his statement in court.
The wording from the judgment of Peter Smith J in A & E Television Networks LLC -v- Discovery
Communications Europe Limited [2013] EWHC 209 (Ch):
This case demonstrates the need for solicitors preparing witness statements to curb their enthusiasm in seeking
to obtain the best for their clients. It must not be forgotten that witness statements are merely a replacement for
evidence which a witness previously used to give live in chief. It is intended to be the factual evidence of the
witness in his own words. Too often witness statements are drafted by solicitors who put words in their mouth
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to achieve a better result. Witness statements can then be changed from drafts to a later stage without the
witness understanding the significance of the change.
Principle 04: Avoid hearsay statements
Further when preparing hearsay statements it is even more incumbent on the advocates not to manufacture
things to put that evidence in the best light for their clients. The Court will not have any opportunity to explore
that evidence with live witnesses and the duty on the advocate or counsel is therefore even more clear to confine
witness statements to what the witness would have said in his own words had he or she been giving evidence.
Equally I do not think it is appropriate for a witness to have his statement taken from him when he does not
realise that it is being taken from him for the purpose of giving evidence. That too is unfair. Further when such a
person objects to giving evidence it cannot be appropriate in my view for that statement which has been taken
down to be served up as a hearsay statement without reference to that potential witness (the more so when he
has said he does not want to give evidence). Without the investigations in cross examination in this case none of
the actual defectiveness of the hearsay statements would have come to light.
Drafting Witness Statements
The art of drafting witness statements is yet another skill advocates should properly learn. The dictum below
presents a very unfortunate situation in as far as drafting witness statements is concerned.
HH Judge Oliver-Jones QC (Smith –v- J&M Morris (Electrical Contractors) Limited. [2009] EWHC 0025
(QB):
“I have often had occasion to remark about the failure to comply with the CPR so far as witness statements are
concerned, as well as the obvious lack of skills of witnesses, and
Following that dictum, “4 GOLDEN RULES” have been suggested in drafting witness statements. Let’s deal
with these rules now. Those acting for litigants, in formulating them. It is not infrequently the case that witness
statements prepared by litigants-in-person are superior in form and substance to those prepared by solicitors or
their agents based upon questionnaires, interviews (often by telephone) or correspondence with witnesses. It is
often the case that witness statements, drafted by solicitors or their agents in good faith ( I exclude, of course,
any case of deliberate intent to deceive by a witness or drafter), are signed or otherwise accepted by witnesses
without any or any proper consideration of their accuracy, completeness or even truth”.
Any one preparing a witness statement of any of your witness, you should take care to observe 4 ‘golden rules’:
1. the witness statement should ‘tell the story’ in chronological order;
2. the factual issues in the case should all be dealt with;
3. the witness statement is a statement of fact, not opinion; and
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4. the witness statement must be true.
Golden Rule 01: the witness statement should ‘tell the story’ in chronological order
You should not forget that you (almost certainly) will have personal knowledge of the events covered by the
witness statement. The Judge will not. It is important both that you cover all the necessary background and that
you do so in chronological order. Your aim should be to get your side of the story across to the Judge. To do so
draft the statement in clear language. A statement which does not cover the material in chronological sequence
is likely to confuse. If, as advised, you have prepared a chronology this will help you when preparing your
witness statements. But discretion is required. Setting out the necessary background is very helpful, but
including a wealth of material that is not essential is likely to detract from the important parts of the statement.
Nevertheless it is necessary to include everything that might be important because the Judge may not allow you
to give evidence of additional matters which could have been, but were not, included in your witness statement
or the witness statements of your witnesses. Use your discretion. If in doubt include the material in the
statement.
Golden Rule 02: the factual issues in the case should all be dealt with
By the time witness statements are prepared and exchanged, most times;
i) the pleadings (statements of case) will be completed and;
ii) discovery and inspection will have taken place. You will be able to work out what issues of fact exist
between you and your opponent.
Review those issues in the light of any new documents thrown up by disclosure. The sensible litigant prepares a
list of these issues, and makes sure that all the issues are covered in his witness evidence. Not every witness will be
able to deal with every issue, but every witness who can deal with an issue should cover it in his statement. If any
issue is not covered by a witness statement you should do all you can to find a witness who can deal with the
issue in question.
Golden Rule 03: a witness statement is a statement of fact, not opinion
A witness statement must be confined to statements of fact, without any expression of opinion. Only expert
witnesses are permitted to give opinion evidence. Occasionally an opinion is included in a witness statement.
Once this is identified the Judge will have no difficulty in putting a line through it both metaphorically and
practically so you do not have to worry if the odd opinion slips into one of your witness statements. However,
unguarded opinions from yourself or your witnesses can sometimes affect your case adversely.
Golden Rule 04: the witness statement must be true
In all but the exceptional case each witness’s statement will “stand as his evidence in chief”. By this is meant that,
provided the witness (on oath or affirmation) confirms the truth of his statement when he is called to give
evidence at trial, the statement will form part of the evidence in the case. It is critical therefore that you make
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sure that the maker of each statement, and yourself as the litigant on whose behalf the maker is being called to
give evidence, checks the statement carefully (cross-referring to the documents and other witness statements as
necessary) before signing it as true. Too often (indeed far too often) witnesses who have had statements
prepared for them by counsel tell the Judge that matters in the statement are not correct; they say (all too
believably) that they simply signed what the counsel had drafted for them without reading it through carefully
and critically. This reflects badly not only on the witness, but on the whole case presented by the party calling
the witness. Accordingly, it is most important that, as far as possible, you make sure that each witness statement
is in the witness’ own words, and that it is checked very carefully before it is verified by the witness as true.
Duty of Counsel Preparing a Witness Statement
Counsel in civil proceedings are typically involved in preparing witness statements. However, the courts have
emphasised that a witness statement must, so far as possible, be in the witness's own words: see e.g. Aquarius
Financial Enterprises Inc. v Certain Underwriters at Lloyd's [2001] 2 Ll Rep. 542 at 547. When settling witness
statements, great care must be taken to avoid any suggestion that;
a) the evidence in the witness statement has been manufactured by the legal representatives; or
b) the witness had been influenced to alter the evidence which he or she would otherwise have given.
The legal advisers, including – where appropriate – counsel, can consider the draft statement to ensure that the
witness has covered the relevant matters to which he can speak. They can also seek to clarify ambiguous
statements within his evidence when his statement is in draft, and seek his comments on documents and other
materials which might appear to raise questions about the accuracy of his recollection. Where there are matters,
which the legal advisers think he might be able to address, they can properly ask him whether he can give
evidence on those subjects. They can show him documents which he might have seen at the time, and if he had
seen them, ask for his comments on them. Where the witness comments on documents which he had not seen at
the relevant time, the fact that he had not seen them then should be made clear in his statement.
You should also take note of the following guide;
Guide 01: Preparing a good witness statement is hard work and time consuming
You should never leave it to the last minute. Unless the maker of the statement has an exceptional natural
fluency, you will probably find that a statement has to go through several drafts before it reaches a state where it
covers all the necessary material in a clear manner, and the witness is confident that it is all accurate. In this
regard a word processer is very useful. Never forget that at trial you will be questioned on your witness
statement and your witnesses on theirs. Get it right. Do not leave hostages to fortune.
Guide 02: Where it is sensible to do so, you should divide the statement into separate sections each with its own
heading or sub-heading.
For example in a building claim, if there are problems with the roof, and with the windows, and with the doors,
the evidence relating to the roof could be put under the heading “Roof”, and the evidence about the windows
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and doors under separate headings “Windows” and “Doors”. Each section will probably be best dealt with in
chronological sequence. The fact that the chronologies of the individual sections will overlap will not matter;
the Judge is likely to consider the evidence under each section separately.
Guide 03: It is essential that every witness statement is divided into numbered paragraphs
These paragraphs should not be too long, and it is very unwise to include evidence on two distinct matters in the
same paragraph. You may separate them and present your statements in a chronological way.
Guide 04: Attach relevant documents to your statement
A witness statement may refer to one or more documents; it is often important that it does. By the date of
exchange of witness statements all relevant documents should have been disclosed, but if a document not
previously disclosed is referred to in a witness statement the opposing party may require disclosure of it. It is a
common practice amongst advocates to attach to the witness statement copies of all documents referred to in
that witness statement. This is not necessary where it is clear what document is being referred to, and if a proper
list of documents has been served by the party it is perfectly sensible to save the copying and refer, for example,
to ‘the invoice no.35 of the Claimant’s list of documents’ on pg. 5 of the Trial Bundle”
Guide 05: The evidence in a witness statement must not be partial
It must contain the truth, the whole truth and nothing but the truth in respect of the matters on which the
witness proposes to give evidence (see Handbook; Chancery Guide 2016, Chapter 19; Queen's Bench Guide,
2016, paras. 7.9.2 to 7.9.5; Admiralty and Commercial Courts Guide, para. H.1.)
One should remember that “great care... must be taken in the preparation of witness statements. No pressure of
any kind should be placed on a witness to give other than a true and complete account of his or her evidence. It
is improper to serve a witness statement which is known to be false or which the maker does not in all respects
actually believe to be true” (Chancery Guide 2016, para. 19.6).
One should also remember that “a professional adviser may be under an obligation to check, where practicable,
the truth of facts stated in a witness statement if you are put on enquiry as to their truth” (Chancery Guide
2016, para. 19.6). For example, you may be put on enquiry in relation to witness X’s evidence, because witness
Y’s evidence contradicts it, or because there is documentation which contradicts it. However, whilst you may be
entitled or obliged to check the evidence “it is not for you to decide whether your client’s case is to be believed”.
You are entitled and it may often be appropriate to draw to the witness’ attention [to] other evidence which
appears to conflict with what the witness is saying and you are entitled to indicate that a court may find a
particular piece of evidence difficult to accept. If the witness maintains that the evidence is true, it should be
recorded in the witness statement and you will not be misleading the court if you call the witness to confirm
their witness statement.
Equally there may be circumstances where you call a hostile witness whose evidence you are instructed is untrue.
Where there is evidence which clearly contradicts a witness it may be that the duty to not knowingly or
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recklessly mislead the court comes into play, so that whilst the questionable evidence can be put forward,
counsel may have a duty also to ensure that the contradictory evidence is drawn to the court’s attention. In this
aspect regard must be had to “knowingly misleading the court includes being complicit in another person
misleading the court… recklessly means being indifferent to the truth, or not caring whether something is true or
false”.
Counsel has a duty, therefore, to ensure that such notice is given if counsel becomes aware that a witness
statement contains material which is incorrect: for example, if a client were to inform you that an earlier
statement or instruction, now contained in a witness statement, was incorrect or untrue. However, if you only
suspect or believe your instructions (and evidence reflecting them) to be untrue, for example because of
contradictory evidence or documents, then it is not for you to decide whether this is in fact the case.
The Civil Procedure (Amendment) Rules of 2019 S.I. No. 33 of 2019
Under Rule 5 on the Amendment of Order 43, the above principles have been codified and made specific
provisions for the drafting, filing, service and tendering of witness statements in court. They also provide for the
content that should be covered by witness statements. Rule 5(10) defines a witness statement to mean written
testimony signed by a witness and filed in court and served on the opposite party for purposed of having it
tendered in court as the evidence in chief of the witness.
Rule 5(2) provides that a witness must appear in court and take oath before their statement is tendered as
evidence in chief. Rules 5(5) then provides that statements of witnesses who do not appear in court should be
expunged from the record. The only except to this being where parties consent to the statement remaining on
record.
Rule 5(3) allows witnesses to correct errors in the statements which do not go to the substance of the testimony
and with leave of court. Rules 5(8) provides for the content of a witness statement and Rule 5(6) makes the
timelines for filing a witness statement mandatory. Lastly, Rule 5(7) prohibits the hearing of witnesses without
witness statements except with Court’s leave.
W ITNESS PREPARATION
It is important to note that while witness coaching is prohibited, a process of witness preparation is permissible
and desirable, may extend to advising witnesses as to the basic requirements for giving evidence, in order to assist
witnesses to give their best at the trial or hearing but risking their evidence becoming anything other than their
own uncontaminated evidence.
The following approach is suggested in relation to any witness preparation process for the purpose of civil
proceedings:
a) Any witness preparation process should normally be supervised or conducted by a counsel.
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b) In any discussions with witnesses regarding the process of giving evidence, great care must be taken
not to do or say anything which could be interpreted as suggesting what the witness should say, or how he or she
should express himself or herself in the witness box: that would be coaching.
c) Counsel should only approve or take part in a mock examination-in-chief, cross-examination or re-
examination of witnesses who are to give oral evidence in the proceedings in question if, and only if:
1) Its purpose is simply to give a witness greater familiarity with and confidence in the process of giving
oral evidence;
2) There is no risk that it might enable a witness to add a specious quality to his or her evidence; and
3) In conducting any such mock exercises, counsel does not rehearse, practice or coach a witness in
relation to his/her evidence.
D OCUMENTARY E XHIBITS
Introduction
An exhibit is a document, record or other tangible object formally introduced as evidence in the court by a party
who wishes to rely on such evidence to prove their case. Exhibits are the only form, apart from the testimony of
witnesses, in which evidence can be received. Spoken testimony typically presents a recitation of the witness's
memories and perceptions. Exhibits, on the other hand, allow the judicial officers to use their own senses and
perceptions to be persuaded of certain facts.
At trial, exhibits enhance or supplement the testimony of the witnesses. Exhibits can make information clearer,
more concrete, more understandable, and more reliable. In all cases, Exhibits help court see the facts as opposed
to being told.
T YPES OF E XHIBITS
Although the categories tend to overlap and the lines cannot be drawn with precision, it is often helpful to think
of exhibits as falling into these three categories:
 Real or tangible evidence,
 Demonstrative evidence, and
 Documentary evidence.
D OCUMENTARY E VIDENCE
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Documentary evidence generally refer to virtually writings such as letters, contracts, leases, memoranda, reports,
ledgers, printouts, business records, etc. It also includes photographic and electronic evidence.
The value of documentary evidence cannot be overstated. Intrinsic writings can provide proof of past events in
a way that mere testimony cannot. Imagine a criminal case in which the defendant has raised an alibi defence,
claiming that on the day of the crime he was visiting relatives in a distant city. The testimony of the defendant
and his family is relevant and admissible to establish the alibi, but it will be subject to vigorous attack on cross-
examination. A signed hotel receipt for the date in question stands to be far more persuasive than any witness as
to the defendant's whereabouts.
M ETHOD OF I NTRODUCING D OCUME NTS IN T RIALS
Criminal Trials
In Criminal Trials, usually documents are tendered through the testimony of witnesses. However, to avoid
surprise and ambush, the prosecution provides their documents to the defence through the discovery process
before trials. It is best practice for the defence to also exchange their documents with the prosecution ahead of
time.
Civil Trials
In Civil Trials, documents can be tendered and admitted into evidence either by agreement between the parties
at Scheduling or if the documents are not agreed to, by Counsel formally applying their admission into
evidence.
The Civil Procedure (Amendment) Rules of 2019 in amending Order 18 to include Rule 5A now provide that
evidence during civil trials is through witness statements. Rule 5A (8) (j) provides that witness statements shall
include documents on which the witness relies, that have not already been agreed to at the scheduling
conference; and under (l) shall sufficiently identify any document to which the statement refers without
repeating its contents, unless it is necessary for identification of the document. This introduces two different
ways documents in civil trials are admitted into evidence;
Agreed Documents
Documents are agreed to if they are not disputed to by the opposite party. The reasons for dispute usually are
because they do not fulfill the various rules of evidence as to authenticity, relevance, hearsay etc. The commonly
agreed to documents will be those that probably involve both parties or whose existence and accuracy is not
disputed. The process of admitting them into evidence does not require a formal tendering because parties can
consent to the documents as agreed to during scheduling. They are then listed in the Scheduling Memorandum,
compiled into a Trial Bundle and exhibited at Trial.
Disagreed Documents
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I SO PRAY, MY LORD
Where documents are not admitted to by the opposite party, then the party who wishes to rely on them must
formally lead evidence to prove their authenticity, relevance and fulfilment of other evidential rules and then
formerly apply to court for them to be tendered.
Joint Scheduling Memorandums & Trial Bundles
A trial bundle refers to a collection of all the documents to be relied on at a trial by the judicial officer, witnesses
and other relevant parties. When creating a trial bundle, it should be regarded as being as much part of the
presentation of the case as what is said in court. Trial Bundles serve many uses such as effective presentation of a
case and assistance to all parties handling the documents to enable the hearing proceed smoothly and
expeditiously.
The Civil Procedure (Amendment) Rules S.I. No. 33 of 2019 now have detailed provisions for the conduct of
interparty scheduling and preparation of trial bundles under the Second Schedule. They provide for the bundles
to include indexes, be numbered and made in 5 (five) copies etc. They also provide for the process through
which both counsel must corporate in the preparation of joint scheduling memorandum and trial bundles with
a penalty of costs for uncooperative counsel. The Rules also provide for the treatment of admitted or agreed
documents and disputed or disagreed documents in the bundles.
Note: For your first workshop next week, you will study schedule the said Civil Procedure (Amendment) Rules
S.I. No. 33 of 2019 and conduct the party to party joint scheduling process as well as create the trial bundle
within the firm.
D OCUMENT R EFERENCES AT VARIOUS STAGES
Apart from court procedures to produce documents, documents go through different stages before forming
part of the court record. These include;
i. Annextures to Pleadings or Documents on Police Investigation Files
When attached to court pleadings or provided to Defence Counsel.
ii. Identified Documents
When witnesses have introduced them to court but for one reason or another are not competent to tender them
or the documents are not in admissible forms
iii. Exhibit
When competent witnesses have introduced the documents and an application has been made successfully to
accept the documents into evidence, they are marked accordingly by the court. This process can also be achieved
by parties agreeing to the documents at Scheduling and marking the agreed documents as Exhibits.
F OUNDATIONS OF DOCUME NTARY EVIDENCE
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Just as testimony, a witness cannot tender a document unless the document fulfils various evidential rules. This
requires that various backgrounds and foundations must be established to prove that a witness is competent to
tender the documents and that the documents are admissible before the witness can be taken to specific
documents.
Main elements of foundations that affect the credibility of documentary evidence include;
 Originality,
 Privilege (where a party is law allowed to decline providing evidence),
 Authenticity,
 Relevance,
 Hearsay,
 Evidential challenges with the document
The process of tendering the document into evidence is only necessary where documents have not been agreed
to by the parties. However, a document being agreed to does not mean that their evidential evidence has been
proved and or admitted too. Therefore, the foundation and relevance of documents must nevertheless be
adequately and comprehensively covered even when documents are agreed to.
Where witness statements or affidavits are used, the statement must still demonstrate that;
 They are competent to tender the documents;
 The documents are authentic;
 Any evidential challenges of the documents are dealt with; and
 Their relevance is explained.
Pay attention to the form of questioning depending on the part of the Trial; documents tendered through
examination in chief must be by use of open ended questions to avoid leading the witness while questions on
cross examination may be by use of leading questions.
“Dancing” with Documents
To control the hearing, an advocate must move with efficiency and confidence. Avoid the fumbling, gambling
and abandoning control to guess work or “to whom it may concern”. One way to establish credibility when
representing a client is by being organised and prepared. There is no better way to show this than how you
handle your documents. Consider the documents your partner in a dance where you must be in sync with the
documents and all your audience at every step of the “dance”.
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I SO PRAY, MY LORD
F OUNDATION FOR S PECIFIC D OCUMENTARY E XHIBITS
Apart from agreements, letters, receipts, reports, newspapers and other ordinary paper exhibits, there are
exhibits which the law requires special foundation for. We shall cover some of them below;
Pictures:
A photograph is more relevant when it fairly and accurately depicts a relevant scene at a relevant time.
Therefore, the focus in analyzing foundation for photographic evidence is whether the relevant view seen by the
witness is fairly and accurately depicted in the photograph. Where there is no witness that can testify as to
whether the picture accurately shows what that witness saw, the admissibility of the photo is placed in doubt.
How do we know the photo wasn’t photo shopped, or is taken at a different place and time and even of entirely
different event? When a witness has testified that a depiction is fair and accurate, the evidence gains credibility
and the burden of proving any faults with the evidence shifts to the opponent, who must present evidence that
the depiction is unfair itself, or has been presented or altered in some unfair way. This special foundation must
therefore be led.
Audio & Video Recordings:
Audio recordings have for long been used and admitted in evidence and are the commonest in our Ugandan
jurisprudence. In order to submit sound recordings as evidence in court, it must be established that the audio
recording is an authentic representation of the conversation it is said to record.
In addition to the above, the Justice Stephen Mubiru in Arua High Court Civil Appeal No. 0006 Of 2013 -
Twaha Sebbi Olega Vs. Alidriga Adinan (reported on https://ulii.org/) held that the evidentiary value of a
recording depends in large measure on who said what, but a court’s ability to use that information depends
upon two qualities of the recording: audibility and intelligibility. Audibility relates to whether the listener is able
to hear what is on the recording. Intelligibility relates to whether the listener is able to understand what the
conversants said. These two tests therefore require that audios fulfil Section 88 of the Civil Procedure Act
which stipulates that English is the official language of Court and be translated if not in English. Therefore
Audio recordings used in our jurisdiction commonly include a transcription of the contents and additionally, a
translation of the transcription if not in English.
A video recording is in law regarded as a document and it has been decided by courts that there is no difference
in principle between a tape recording and a photograph. See the above decision by Arua High Court Civil
Appeal No. 0006 Of 2013 - Twaha Sebbi Olega Vs. Alidriga Adinan. He further guides that being a document,
like any other document being offered in evidence, a recording must be authenticated: a witness must offer
evidence establishing that the object is what that witness claims it is. He held that the basic process for
foundation of admission of recordings or, on the opposition side, to deny admission of audio evidence requires
that the following be shown;
1. It must be shown that the mechanical transcription device was capable of taking testimony.
2. It must be shown that the operator of the device was competent to operate the device.
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3. The authenticity and correctness of the recording must be established.
4. It must be shown that changes, additions, or deletions have not been made.
5. The manner of preservation of the record must be shown.
6. Speakers must be identified.
7. It must be shown that the testimony elicited was freely and voluntarily made, without any kind of
duress.
The above process also applies when the audios are electronically obtained. This was discussed by Justice
Margaret Mutonyi in Gulu Hct/02/Cv/Ep/0001/2014 Amongin Jane Francis Okili Vs. Lucy Akello &
Another (reported on https://ulii.org/). She held that before accepting electronic evidence, a court will
determine if the evidence is relevant, whether it is authentic, or hearsay, or whether a copy is acceptable or the
original is required. Further that like any other evidence the proponent of electronic or digital evidence must lay
the proper foundation which makes the evidence reliable. Courts are mainly concerned about reliability of such
digital or electronic evidence. The foundation should include the following:
1. Reliability of the equipment used.
2. The manner in which the basic data was initially entered.
3. The measures taken to ensure the accuracy of data as entered.
4. The method of storing the data and precautions taken to prevent loss or alteration.
5. The reliability of the computer programs used to process the data.
6. And the measures taken to verify the accuracy of the program.
7. What software was used to preserve digital evidence in its original form and to authenticate it for
admissibility?
8. The competence of the person who accessed the original data.
9. This person must be competent to do so and able to give evidence explaining the relevance and
implication of what he did. And finally,
10. An independent third party should be able to examine the process and achieve the same results.
The test for authenticity was codified by the Electronic Transactions Act 2011. S.7 (2)(a) of the ETA provides
that “for the purposes of subsection 1(a) (which talks of the original form) the authenticity of the data message
shall be assessed (a) by considering whether the information has remained complete or unaltered except for
addition of an endorsement and any change which arises in the normal communication.”
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I SO PRAY, MY LORD
Section 8 of the same Act then provides for the admissibility and evidential weight of electronic record. It
provides that “ the authenticity of the electronic record system in which an electronic records system is recorded
or stored shall in the absence of evidence to the contrary be where (a) there is evidence that supports a finding
that at all material times, the computer system or other similar device was operating properly or if it was not, the
fact of its not operating properly did not affect the integrity of the electronic record and there are no other
reasonable grounds to doubt the integrity of the electronic records system. Electronic evidence that does not
fulfill these tests is not admissible or if admitted is of no evidential value.
Emails, Website Materials and Social Media Evidence
S.5 of the Uganda Electronic Transactions Act 2011 provides that information shall not be denied legal effect,
validity or enforcement solely on the ground that it is wholly or partly in the form of data message. This
provision has made Emails and other soft copy evidence admissible once printed. The same tests for authenticity
apply. The decision of Justice Madrama in Commercial Court Civil Suit No 161 Of 2010 Dian Gf
International Ltd Vs. Damco Logistics Uganda Limited & Another (reported on https://ulii.org/) expounds on
the form and preservation emails must be accorded in order to be given full evidential weight as Exhibits.
The same applies to articles on the internet and social media evidence such as Facebook, Twitter, Instagram and
the post of the like plus WhatsApp Messages.
Points to note about the Tendering Process
 Most objections to documents being tendered arise from the lack of evidential foundations and
therefore the remedy may be to lead the witness or call another witness to address the gaps.
 Documents that are identified are not part of the evidence and counsel tendering them must endeavour
to address the objections upheld and re-apply for their admission as exhibits. Justice Mubiru in the
Olega case above explained that identified items were not exhibits and they therefore did not from part
of the body of evidence to be evaluated.
 Even where objections to documents are upheld or overruled, counsel may challenge such rulings on
appeal and it would be up to such an advocate whether to challenge such a ruling right away or on
appeal against the whole judgement.
 It is possible to tender a document through an opposite party’s witness through cross examination only
then the aspects discussed above are fulfilled with the usual cross examination techniques of controlling
the witness by the use of leading questions when developing the required foundation.
 When documents are adduced by affidavit evidence or witness statements, the foundations discussed
above must be fulfilled in the written testimony or evidence. Otherwise, the evidence attached is then
not admissible or of any weight.
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 Admission of evidence does not amount to conceding to the evidential value of it. Aspects of
authenticity and other evidential rules can still be challenged in cross examination and or submissions
and the evidence found wanting expunged from records or not relied on.
S AMPLE C HECKLIST FOR TENDERIN G EXHIBITS DURING E XAMINATION I N

C HIEF
A checklist of the process of tendering evidence which a party wishes to rely on but the opposite party disagrees
or disputes. The same applies when such evidence is attached to affidavits or written testimony.
1. Ask the witness question(s) that establish that he is competent a right witness.
2. Ask the witness question(s) that establish the existence of the exhibit.
3. Ask the witness question(s) that establish sufficient foundation that the witness is able to identify the exhibit.
4. Ask the witness question that how they would be witness be able to identify the exhibit? E.g. “If I showed the
question, how would you be able to identify it?”. (Have the witness identify the document in several ways.)
 Date the document was authored.
 Who authored the document?
 Who has custody of the document?
 Who signed the document?
 What other features identify the document such as;
 Contents
 Features
 Letterhead
 ID number
 Handwriting
5. Make an application to the judge to approach and show the witness the exhibit.
 Request that the witness examine the exhibit.
 Have the witness identify the exhibit; e.g. “What are you holding?”
6. Ask questions to have the witness reconfirm the earlier features they relied on to identify the exhibit. It may
seem like a repetition, but it is not. The first set of identification questions in Step 4 is to demonstrate that the
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I SO PRAY, MY LORD
witness is familiar with a document before they see it. While the second set of questions in this Step 6 is to
confirm that this is the document they were referring to earlier. The aspects asked are to describe the document
now that it is in the witness’ hands. E.g.; If the exhibit is a letter;
7. If necessary, establish any additional foundation to tender the exhibit, for example;
 Originality
 Relevance
 Authentication
 Hearsay Analysis
 Accuracy; etc….
8. Provide opposing counsel with a copy of the exhibit or establish for the record that counsel already has a
copy, also provide judge with a copy or request the Judge and opposite counsel to turn to a particular page of
the trial bundle containing the exhibit.
9. Apply to the Judge to have the exhibit marked and tendered into evidence.
10. Respond to any objections made by opposing counsel regarding the exhibit and wait for a ruling on the
objections.
11. If the objections are over-ruled, wait for the exhibit to be marked by the Judge and given an exhibit number.
12. After it is marked, use the exhibit and its content persuasively.
Further Reading / Demonstration.
• Relevant Sections of applicable laws such as;
✓ Evidence Act (Cap 5)
✓ Civil Procedure Act (Cap 71)
✓ The Electronic Transactions Act of 2011
✓ The Electronic Signatures Act of 2011
✓ The Civil Procedure (Amendment) Rules S.I. No. 33 of 2019
• Relevant sections of Modern Trial Advocacy – Steven Lambert
• Relevant Sections of Civil and Criminal Bench Books.
• All Case mentioned in the above notes.
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C ROSS E XAMINATI ON & I MPEACHMENT

I NTRODUCTION & L EGAL B ASIS
Cross examination is the process for testing the veracity and accuracy of the testimony of a witness. It is
perceived as the riskiest part of the trial. Usually viewed as a contest between the lawyer and witness by the fact
finder, poor cross examination can end up adding weight or attracting sympathy to your opponent’s case. The
legal basis/justification for cross examination can be found in the Evidence Act and Precedents.
Section 137 (1) of the Evidence Act provides for the order of examination as follows; that witnesses shall be first
examined-in-chief, then (if the adverse party so desires) cross-examined, then (if the party calling them so desires)
re-examined Case Law also on the other hand emphasizes the duty to cross-examine. Every cross-examination
must comply with an important rule of practice. The rule is that you must cross-examine on every material fact
in dispute. This rule is derived from the decision in Browne v Dunn (1893) 6 R. 67, H.L cited with approval in
our John Kayibanda v Uganda [1976] H.C.B 253.
It was held that evidence that is not challenged in cross-examination by the party against whom it has been
adduced is generally accepted by court as true unless it is contradicted by other evidence. Cross-examination is
the symbol of adversary justice systems, a constitutional right in criminal cases and an aspect of due process in
civil cases.
A IMS OF CROSS EXAMINA TION
Section 145 of the Evidence Act provides for lawful questions in cross-examination as follows;
When a witness is cross-examined, he or she may, in addition to the questions hereinbefore referred to, be asked
any questions which tend—
a) to test his or her veracity;
b) to discover who he or she is and what is his or her position in life; or
c) to shake his or her credit, by injuring his or her character, although the answer to those questions might
tend directly or indirectly to incriminate him or her, or might expose or tend directly or indirectly to
expose him or her to a penalty or forfeiture.
Cross examination provides an opportunity to highlight inaccuracies in, and generally discredit, the testimony
of an adverse witness.
 To destroy the material parts of the evidence in chief.
 To weaken the evidence in chief, where it cannot be destroyed.
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I SO PRAY, MY LORD
 To elicit new evidence helpful to the party cross examining.
 To undermine the witness or shake his credibility.
Apart from the above, the primary aim of cross examination is to tell your story through the witness and not
only to discredit the witness. Therefore, during cross examination, you the lawyer, are the witness.
T HE DECISION TO CROSS - EXAMINE
Note the emphasis in Section 137 above that a witness is cross examined if the adverse party so desires. Where it
is impossible to achieve any of the above aims, do not cross examine. The Lawyer must look and listen to
determine if the evidence to challenged has any of the following characteristics;
 Contradicts prior testimony of the witness;
 Conflicts with the testimony of other witnesses;
 Conflicts with documentary evidence;
 A hesitant, nervous or uncertain response on a key point;
 Addition or omission of facts on an important issue; and
 An actual admission
 Be alert to the contradictions, inconsistencies, hesitation, exaggeration, unresponsiveness and parroted

or selective answers.
 Do I really need to ask this witness any questions, or can I save it for another witness?
 Has this witness hurt my case? If yes, where exactly? –
 Can this witness really help me? Where?
 Can I really reverse or weaken the harm caused by this or some other witness by questioning this
witness?
 Is this witness basically honest? -Is this witness knowledgeable?
 Is this witness vulnerable? Where exactly?
 Know When Not to Stand Up at All. Don’t if testimony is:- not damaging, not germane to any
important issue, is indeed devastating but you have no weapons of mass impeachment
T HE C ONTENT OF C ROSS - EXAMINATION
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Section 137(2) of the Evidence Act, provides the cross-examination need not be confined to the facts to which
the witness testified on his or her examination-in-chief. Despite this allowance for wide-open cross-examination,
questions must nevertheless concern relevant issues in the case.
Hence the wording of Section 147 above on “lawful questions” during cross examination which by implication
alludes to the fact that some questions may not be allowed. This wide-open approach to cross is mainly in
English Law and other jurisdictions insist on very narrow room for cross examination. Cross examination
therefore has rules and ethical restraints which we shall cover in the end.
P REPARATION FOR C ROSS - EXAMINATION
To prepare for cross examination, the lawyer should;
 Have thorough knowledge of one’s own case
 Effective anticipation of the adversary's case
 Familiarity with the witness’ testimony.
 Gathered from witness statements
 Gathered from affidavits
 Meticulous notes from attentive listening during trial
 Investigation of the case, the facts, the pleadings, the evidence and the law.
 Prepare a thorough outline of the objectives and areas to be covered
 Develop credibility and trust with court
To accomplish the above, consider the following preparation tools;
Writing down all the questions
Write down all the questions so that you sharpen your specific questions. This helps in getting the correct form
of the question right as well as with brevity (concise and exact use of words in writing or speech). When it comes
to the actual examination, do not read from the list as that takes away from the chance for eye contact.
Outlines
Use notes not in the form of written questions mentioned above but an outline to remind yourself of the points
that you intend to make on cross-examination and to ensure that you do not inadvertently omit anything. Here
is an example of an outline in a Fire Truck Accident case;
Background
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I SO PRAY, MY LORD
i. Business consultant
• Sole proprietor
• Clients are important
• Timeliness and efficiency
ii. Locations and distances
• His home
• His office Parking lot
Accident
i. Plans for day
• Left home at 7:55 a.m.
• Meeting at 8:30 a.m.
ii. Weather
iii. Fire truck
• Didn't see
• Didn't hear
• Didn't stop
Post-accident
i. Phoned office/important client
ii. Didn't call ambulance for plaintiff
An outline like this is very easy to follow, organized to tell the story and to provide a visual pattern that allows
you to keep your place. Even when you lose your place, the sparsity of words makes recovery that much simpler.
Referencing your outlines
Lastly, reference your outline with the sources of the information for the points you want to make. This will
help you refresh a witness’ memory or know exactly where to find the basis of your information. These are
usually previous statements, contracts and documents and other records that inform the lawyer on what answer
to expect.
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T ECHNIQUES OF CROSS - EXAMINATION
There is no one correct method of cross-examination. A lawyer can use different techniques for different
witnesses. However, to tell your client’s story through an adverse witness, the essential goal of cross-
examination, the technique is witness control. The best way to control a witness is through;
a) Use of leading questions
Section 140 of the Evidence Act defines a Leading Question as one that suggests an answer. And Section 142 of
the Evidence Act specifically allows the use of leading questions in cross examination. A non-leading question
invites the witness to wander away from your story.
b) Use of Short Questions
If a question contains more than a single fact or implication, it is not short. Divide it. If a question is more than
ten words long, it is not short in execution. Try to shorten it.
c) Ask enough questions to develop a topic
This topic is normally taken from the outline guiding the lawyer.
d) Avoid Ultimate Questions
It will often be tempting to confront an adverse witness with one last conclusory question: "So you just ignored
the fire truck, didn't you?" Resist this temptation. It may unravel all the work you may have accomplished.
Instead, save that conclusion for your final submissions at the end of the trial. Another common mistake is for
the lawyer to attempt to make that argument there and then such as “May the Court please note that the witness
has admitted ignoring the truck……” This is not the place for an argument or submissions.
e) Listen to the Witness and Insist on an Answer
There are many reasons why a witness can refuse to answer a question on cross examination which is mainly
refusal to agree with a lawyer or being evasive or elusive. The lawyer must insist on an answer and this requires
that they would have to pay attention and listen to the answer.
f) Questions that lose control.
The most common reason why a witness may refuse to answer a question or agree to the answer suggested by
the lawyer is because the lawyer would have lost control of the witness. This is usually because of the form of
question such as the following;
• Non-leading Questions; The cardinal rule on cross-examination is to use leading questions. You can control a
witness this way:
Q. You were thirty feet away from plaintiff's car when you first applied your brakes, correct? But you lose
control when you ask:
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I SO PRAY, MY LORD
Q: How far from the plaintiff's car were you when you applied your brakes?
• "Why" or Explanation Questions; Asking a witness to explain is the equivalent of saying, "I've grown tired of
controlling this cross-examination. Why don't you take over for a while?"
• Fishing Questions. Fishing questions are the ones that you ask in the hope that you might catch something. Do
not ask questions to which you do not know the answers.
• Long Questions; These multiply a witness's opportunity to find something to disagree with and the lawyer will
not know what exactly the witness disagrees with. The more words you use, the more chance there is that a
witness will refuse to adopt them all.
g) Questions to Avoid;
• I put it to you (that you crossed the road);
• I suggest to you (that you crossed the road);
• My client will say (that you crossed the road);
• Are you trying to persuade the magistrate/judge/jury (that you crossed the road)?
None of these is a proper question, even if you add at the end: “What do you say to that?”
Although you may have heard these questions used so many times, you should never use them.
Never. One judge described such a question as “ineffectual”. Not only is it ineffectual, the question does not
address an issue in the case.
C ROSS - EXAMINATI ON S TRATEGY
It is important to have a strategy for your cross examination. Such as one following this order;
• Friendly information; be friendly and portray a kind demeanour first. It may be cross examination, but you
don’t have to be cross. This is usually achieved through collection or confirmation of background information.
• Affirmative Information; After exhausting the friendly information, ask questions that build up the value of
your case rather than tear down the opposition's.
• Incontrovertible Information: You can now proceed to inquire about facts that damage the opposition's case
or detract from the witness's testimony, so long as they are well-settled or documentable. On these questions a
witness may be inclined to hedge or quibble, but you can minimize this possibility by sticking to the sort of
information that ultimately must be conceded.
• Challenging Information; It is unlikely that a witness will cooperate with you once you begin challenging her
memory, perception, accuracy, conduct, or other aspects of her testimony. Therefore, it is usually desirable to
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proceed through friendly, affirmative, and uncontroverted information before you begin to take sharper issue
with the witness.
• Hostile Information; Hostile information involves confronting the witness directly. You may be able to extract
the necessary answers to hostile questions, but certainly you can eliminate all hope of cooperation both then and
thereafter. Hostile questions involve assaults on the witness's honesty, probity, peacefulness, character, or
background. "Didn't you spend time in prison?" "You never intended to live up to the contract?" "That was a lie,
wasn't it?"
Because of the above progression, control of a witness is paramount. Pick your first points carefully. Start with
easy scores and save the difficult points for later. This ensures that you are efficient and able to add something
helpful or of importance that creates a good first impression on the Judicial Officer. In order to do so, you must
throw out the week, medium and unnecessary points that will not bear any fruit. When it is necessary to deal
with challenging or hostile information, avoid the temptation to “pull the trigger” in cross examination. That is
asking the conclusions. This will give the witness and his lawyer the “chance to clean up their testimony”. Save
the conclusions for submissions.
H ALLMARKS OF G OOD C ROSS E XAMINATION
 It Must Be Absolutely Admissible
 It Should Be Central to Your Theory
 It Should Evoke Your Them
 It Must Be Undeniable
 It Must Be Stated with Conviction
T HE E THICS OF C ROSS E XAMINATION
 Questions that mislead, confuse or are designed to induce determination by bias, or other prejudgment
outside the evidence, baseless stereotype or prejudice external to the evidence.
 Questions are improper if unduly annoying, harassing, intimidating, offensive, oppressive, humiliating,
and repetitive or in tone or manner that is belittling, insulting.
 Don’t ridicule or be sarcastic or discourteous with the witness unless you are positive that the witness’
credibility has already been totally destroyed before the court; Uganda v Festo Baze and Another [1972]
H.C.B. 222.
 Avoid the expression of personal animosity toward opposing counsel and witnesses regardless of
personal opinion.
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I SO PRAY, MY LORD
 Avoid obstructive tactics, including: bringing frivolous objections, unfounded objections intended only
to disrupt opposing counsel.
 Don’t attempt to proceed in a manner previously barred by the court.
 Don’t ask improper questions.
 Don’t attempt to introduce inadmissible evidence.
 Don’t use dilatory actions or tactics, create prejudicial or inflammatory argument or publicity.
I MPEACHING A WITNESS
While the general cross examination of witness deals with the weakness of the opponent side’s case,
impeachment dwells on the credibility of a specific witness.
Section 154 of the Evidence Act provides for various ways the credit of a witness may be impeached by the
adverse party.
The general areas that can be covered therefore include;
 Lack of or deficient personal knowledge.
 Lack of reliability.
 A witness with selective memory or deliberate omission of information not in their favour.
 Show bias / interest / motive / personal interest / character / omissions etc
 Prior inconsistencies such as behaviour and statements.
Impeachment in cross-examination is very effective on strong points; it will probably antagonize the court on
minor matters. An unsuccessful impeachment impeaches the lawyer! Never attempt to impeach a witness unless
you are sure of success.
Further Reading
Please read the Chapters on cross examination of the various materials provided.
Demonstration Resources
1. The following YouTube Videos also demonstrate techniques in witness control and focused
lines of questioning that accomplish specific conclusions;
• https://www.youtube.com/watch?v=bHd_UlebyoM - Complete exchange between Sen.
Kamala Harris and Attorney General William Barr

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• https://www.youtube.com/watch?v=eV0n7vYbwIk - Rep. Al Green Questions HUD
Secretary Ben Carson
• https://www.youtube.com/watch?v=7rcVtBcvCTo - Oscar Pistorius appears to change
defence under cross examination
• https://www.youtube.com/watch?v=7ZFO2KBdqlU – University of Winsdor Faculty of
Law Cross Examination Training Video 5B
• https://www.youtube.com/watch?v=ocRkn35deA4 – University of Winsdor Faculty of
Law Cross Examination Training Video 6
T RIAL O BJECTIONS
I NTRODUCTION
A legally-driven attempt to prevent the admission of evidence (typically) or argument (sometimes) on the basis
that the impugned evidence violates some aspect of the law of evidence or the rules of procedure.” Igor Ellyn,
QC, CS, FCIArb. & Belinda E. Schubert How to Make In-Trial Objections Less Objectionable, (2011).
Objections are the means by which evidentiary disputes are raised and resolved. Objections may be made to an
attorney's questions, to a witness's testimony, to the introduction or use of exhibits, to a lawyer's demeanour or
behaviour, and even to the conduct of the judge.
T HE P URPOSE OF OBJECTIONS
 To keep testimony fair and honest.
 Controlling information getting onto the court record
 Preventing inadmissible evidence
 Preserving the record for proposes of appeal
 Provide the court with an opportunity to rectify erroneous rulings
 To protect your witness
 To ensure proper questioning
 To eliminate waste of time

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 To gain tactical advantage
 Provide a witness more time to think
 Break up the testimony of an opposing witness
E XAMPLES OF POSSIBLE OBJECTIONS
a) Objections to the form of questions; Leading questions, compound questions, argumentative questions,
questions previously asked and answered, repetitive questions, questions calling for narrative answers,
ambiguous or unintelligible
b) Objections as nature of evidence; Irrelevant, immaterial, hearsay, lack of personal knowledge, assuming
facts not in evidence, etc. As well as Objections to Exhibits being tendered; Admissibility, lack of
foundation, not authenticated, improper copy, etc.
c) Improper conduct of counsel or court
P REPARING FOR OBJECTI ONS
 Preparation and anticipation
 Keen knowledge and understanding of substantive as well as procedural law
 Anticipate the testimony of each witness
 Anticipate all documents and exhibits.
T HE DECISION TO OBJECT
 Failure to make a timely objection might be construed as a waiver on appeal. Francis Masaba v.
Uganda[1992-93] H.C.B. 17
 A trial is not an evidence class: it’s a battle for credibility.
 Object strategically (only if;-)
 There is a legal basis
 The proffered testimony or exhibit will be detrimental to your case.
 Testimony and evidence that both hurts your case and is objectionable.
 Judge / Magistrate may view you as obstinate or obstructive.
 Judge / Magistrate may think you are incompetent.

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 Question is readily fixable.
 Allows opposing counsel the opportunity to explain the value of the evidence objected to.
 Focuses the presiding judicial officer's attention on the impugned evidence.
 There will be times in a trial when an objection may have merit in law but be harmful tactically.
F ACTORS TO CONS IDER
• Will the evidence I hope to keep out hurt my client’s case if it is admitted?
• Is the evidence I hope to keep out relevant to the case?
• Which rule of evidence does the impugned evidence offend?
• Is the evidence or tactic my opponent is using unfairly ambushing my client?
• If I object, will the presiding judicial officer think I am interfering unfairly?
• Can I rely on the presiding judicial officer to know that this evidence is not relevant??
• Will the evidence I hope to keep out hurt my client’s case if it is admitted?
• Is the evidence I hope to keep out relevant to the case?
• Which rule of evidence does the impugned evidence offend?
• Is the evidence or tactic my opponent is using unfairly ambushing my client?
• If I object, will the presiding judicial officer think I am interfering unfairly?
• Can I rely on the presiding judicial officer to know that this evidence is not relevant??
• Will the presiding judicial officer think there is something to hide?
• How should one make the objection?
• What if the objection is not sustained?
• Should I hold my objection because I have evidence which I may be unable to call if the objection is accepted?
• Is the presiding judicial officer even paying close enough attention that he or she understands the significance
of the question?
• What exactly will the witness say in response to counsel’s question if there is no objection?
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T HE TIMING OF OBJECTI ONS
• As the grounds for objecting become apparent
✓ The legal basis for the objection
✓ Sufficiency of the factual basis
• Don’t interrupt the question posed by the opposing counsel
• But don’t wait until the answer is on the record before objecting
• If the grounds for doing so become apparent only after the answer is given, move court to strike the offending
portion off the record.
M AKING THE OBJE CTION
Note: If there is one essential rule in arguing objections, it is that counsel should not argue with, or even address,
each other. It is the judge who will make the ruling, and the judge who must be convinced. It is ineffective,
distracting, and even insulting to the court when counsel turn to each other to argue their objections:
• Quickly rise and, as you stand, announce to the court, “Objection, your honour / your Lordship.”
• Court will usually acknowledge you and invite your comments
• If counsel opposite remains standing, you may wish to add, politely, "Your Honour, I will give counsel a
moment to be seated before I specify the grounds of my objection".
• State your objection clearly, simply and directly.
• Wait for a response from the Judge / Magistrate.
R ESPONDING TO AN OBJE CTION
 Don't be resentful. See it as an opportunity for you to rephrase questions better.
 Concede. (If the objection has merit).
 Rephrase the question.
 Withdraw the question or comment that is the subject of an objection.
 Argue on basis of limited admissibility e.g. evidence tendered only for identification.
 Direct response.–Answer the objection with the law supporting the question or submission
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 Receive a ruling, favourable or unfavourable, with professional courtesy and dignity.
Important to Note:
• Be certain actually to obtain a ruling on every objection. If none is given, politely insist on one. E.g.
“Your Honour may we please have a ruling on the objection raised.”
• The role of each counsel after a ruling on an objection; the party against whom the objection is made must
make sure the evidence nevertheless makes it to the record while the party who raises the objection must make
sure the offending evidence is not brought onto the record another way.
E THICAL AND CONDUCT I SSUES
• Ethical issues frequently arise in the context of making and meeting objections. Because the objecting process
is one of the most confrontational aspects of the trial, it often tests counsel's reserves of good will, civility,
restraint, and sense of fair play. The three most common problems are discussed below.
• Don't use it only as a tactical device to interrupt an opponent's examination, cross-examination, argument or
opposing counsel’s concentration.
• Not to be used, to make opposing counsel look bad or to exhibit your superior knowledge of the law of
evidence.
• Act politely and civilly at all times.
• When opposing counsel has an objection: stop your examination, be seated, and permit opposing counsel to
make the objection.
• Don’t bicker with your opponent.
• Don’t be rude.
O PENING S TATEMENTS
I NTRODUCTION
Opening statements introduce the Court to the parties’ competing theories of the case. Opening statements
generally are fairly short and focused on the key facts each party will present. They are told in chronological
order, as much like a story as possible. They help the Court understand the nature of the dispute, focus on the
key evidence, and place witnesses and exhibits in their proper context. Our laws provide for opening statements
in both criminal and civil cases as follows;
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L EGAL BASIS
Opening Statements in M.C.A. Section 131 (1):
Opening and close of case for prosecution Criminal Cases before and defence
The prosecutor and the accused person shall be entitled to address the court at the commencement of their
respective cases.
Opening Statements in Section 71. Opening of case for the prosecution.
When the assessors have been chosen, the advocate for the prosecution
The High Court
In the High Court, the Prosecution shall open the case against the accused person and shall call witnesses T.I.A
and adduce evidence in support of the indictment.
Section 74 (1) Defence:
The accused person or his or her advocate may then open his or her case, stating the facts or law on which he or
she intends to rely, and making such comments as he or she thinks necessary on the evidence for the
prosecution; and the accused person may then give evidence on his or her own behalf or make an unsworn
statement, and he or she or his or her advocate may examine his or her witnesses, if any, and after their cross
examination and re-examination, if any, may sum up his or her case.
Opening Statements in Rule 2 – On the day fixed for the hearing of the suit, or on any other day Civil Cases –
C.P.R to which the hearing is adjourned, the party having the right to begin shall state his or her case and
produce his or her evidence in support of the issues which he or she is bound to prove.
Order 18 Rule 3 – The other party shall then state his or her case and produce his or her evidence and may then
address the court generally on the whole case.
P URPOSES OF AN OPENIN G STATEMENT
Courts in Uganda do not treat opening statements as mandatory, mainly due to time constraints and lack of an
established practice for doing so. As well as due to the lack of Advocates’ skill in presenting opening statements.
However, since the law allows for them in both criminal and civil cases, an advocate needs to prepare to make an
opening statement, for the following reasons;
 It helps the advocate to formulate and be in position to present a clear picture of the case; its major
events, participants, instrumentalities, disputes and contentions.
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 It helps the advocate to plan an approach that will arouse the interest of the Court in his or her case and
general theory so that the Court remains alert to the evidence. If the Court becomes bored (or worse, if
it becomes antagonistic), it may be inattentive while the advocate presents his or her witnesses.
 It helps the advocate to plan an approach that will build rapport with the court, addressing the court in
a way that communicates the advocate’s sincere belief in his or her cause.
 For the defence, the opening statement presents the opportunity to keep the court reminded that there
will be or are two sides to the case so that the Court does not make up its mind too soon.
 It provides the first opportunity to package and present one’s case as a cohesive whole
 In this context, preparing one’s case as if one will be required to make an opening statement helps the
advocate in planning a strategy that will direct the attention of the court to the nuances of the proposed
evidence in such a way as to make the usual piecemeal presentation of testimony more understandable as
it is received.
T HE NATURE AND CONTEN T OF AN OPENING STAT EMENT
Proper opening statements are not arguments. Opening statements are supposed to be limited to informing the
court of the facts the advocate intends to prove. It is not an opportunity to tell the Court that you have the
evidence on your side, but to show / demonstrate it. The purpose of an opening statement is to inform the
court in a general way of the nature of one’s case so that it will be better prepared to understand the evidence.
The advocate is supposed to limit himself or herself to a discussion of the anticipated evidence and what the
main issues are.
The advocate may not argue about how to resolve conflicts in the evidence, nor discuss how to apply the law to
the facts, nor attempt to arouse the emotions of the court. To avoid turning into a witness when giving this
evidence, phrases “The evidence will show”, “We shall call Mr. Mukasa who will testify that ……..” or such
similar phrases in the future tense may be adopted by an Advocate when introducing facts that will be testified
on by witnesses.
T HE P ROHIBI TION A GAINST A RGUME NT
The most basic rule of opening statements is that “argument” is prohibited. There are two tests; -
i) whenever an advocate makes a statement, which is of nature that a witness could take the stand and
make the same statement, it is not argument. However, if the rules of evidence would prevent such
testimony, or if no such witness exists, the remarks are argumentative.
ii) If it is something the advocate intends to prove, it is not argument. If however the advocate makes a
statement that is not susceptible of proof, it is argument. As long as opening remarks will assist the court
in understanding the evidence, they are permissible. However, when they turn distinctly partisan asking
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the court to resolve disputes, make inferences, or interpret facts favourably to the speaker, the remarks
are argumentative. For example, an advocate cannot refer to his or her witnesses as “good and truthful”,
discuss how the evidence will satisfy a legal standard, make negative judgements about the adversary or
refer to the other party in scurrilous terms.
T HE P ROHIBI TION AGAINST E XAGGERATION AND MISS TATEMENTS
The advocate is expected to make a full and fair statement of the party’s case and the facts the party intends to
prove. The most basic rule is that an advocate may not misstate or exaggerate one’s evidence. The advocate
cannot promise evidence he or she cannot deliver.
An advocate should not use colourful labels that characterise facts in a way distinctly favourable to one’s side.
For example, the prosecutor cannot characterise a crime as a “rampage of terror” or “unspeakable evil’.
L IMITED OR NO DI SCUSS ION OF THE LAW
It may contain a brief statement of the main legal issues on which the case depends, but not a detailed discussion
of the law. One should not go further and argue how the law is supposed to be interpreted. In the same vein,
pleadings may be referred to only if doing so will explain the procedural posture of the case, clarify the factual
contentions, or help identify which issues are contested and which have been admitted
D ISCUSSION OF THE FAC TS
Opening statements are supposed to be limited to summaries of the basic facts one intends to prove. Three rules
follow from this:
i) one may not misstate, overstate or exaggerate the evidence.
The most common mistake in an opening statement is overstatement: An advocate can make no greater mistake
in an opening statement than deliberately or carelessly to overstate his or her case. The deliberate inclusion of
matters which cannot be established by admissible evidence. Overstatement takes several common forms: -
discussing the opponent’s case, discussing evidence of doubtful admissibility and discussing the testimony of
uncertain witnesses, where one doubts about exactly what a witness will say, or even if the witness will show up
at all.
ii) one may not refer to inadmissible evidence, and
iii) one may not discuss evidence one expects the opponent to introduce that will not be part of one’s own case.
An advocate may not refer in an opening statement to evidence that would be inadmissible at trial. An advocate
may refer to any evidence that he or she has reason to believe is admissible and intends to offer. An advocate may
not anticipate the opponent’s defences nor talk about the facts the opponent intends to prove and how he or
she will rebut them, except if the party represented plans to offer the evidence. This is because in that situation,
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one lacks a good-faith basis that the statements will be supported by testimony, since one not have control over
whether the opponent will call a particular witness or elicit testimony on a particular defence.
Exhibits;
An advocate may be permitted to use exhibits during opening statement. Exhibits that the advocate reasonably
believes will be introduced during the trial logically are evidence just like witness testimony, and should be
allowed to be disclosed them to the court. Exhibits that will be offered during trial, such as weapons, autopsy
photographs, and bloody clothing may be permitted at court’s discretion.
O THER OBJECTIONABLE C ONTENT OF AN OPENING STATEMENT
Making emotional appeals for sympathy for one’s own client, or antipathy toward the adverse party. Although
an advocate can discuss facts that have emotional content, such as the extent of a plaintiff’s injuries, one cannot
go outside the relevant evidence. For example, a plaintiff’s advocate in a personal injury case may discuss how
the plaintiff has suffered because there is a claim for compensation for pain and suffering. The advocate though
may not discuss how hard it has been on the plaintiff’s family Appealing to racial, ethnic or other cultural
prejudices. This is usually done by linking one of the parties to a disfavoured group, e.g., suggesting that the
accused is a member of a street gang. Discussing wealth, poverty, insurance, or anything else connected to a
party’s ability to pay damages, e.g., that the defendant was not a large corporation, but a small family - owned
business. Personal attacks on the opposing advocate, e.g., that defence counsel would try to confuse the Court.
Referring to other similar cases or one’s own experience, e.g., informing the court that the defendant had
previously lost a similar negligence case.
S TRUCTURE OF O PENING S TATEMENTS
Introductory remarks
An advocate usually begins an opening statement by introducing himself / herself and the client(s), and
conveying the purpose of the opening statement. One will frequently use an analogy to explain what an opening
statement is, such as, “an opening statement is like the cover of a jigsaw puzzle box that previews what the
finished puzzle will look like.” They also commonly include the disclaimer that what is said in opening
statement is not evidence.
Present the Central theme
A good presentation of an opening statement needs a central theme. Themes can be found in the elements of
your case or in the characteristics of your client that arouse natural sympathy or coincide with universally
admired principles. Themes should be positive, reflecting the strengths of one’s case. In general, one should stay
away from “negative” themes which focus on a weakness in the adversary’s case. Negative themes may seem
petty. For example, if one represents an accused in a criminal case where the victim’s identification is shaky and
the police did a poor investigation, one may be tempted to focus on the weaknesses of the State’s case with the
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theme “the blind leading the blind.” However, if the accused has a plausible alibi, one is probably better off with
a less clever, but more positive theme, such as “You can’t be in two places at once.”
A summary of the case told as a story
The body of the opening statement is the client’s version of the story of what happened. It is a narrative of the
facts from the client’s point of view. One should bear in mind that this is an introduction. It must be simple
rather than complicated, and focus on the important facts rather than the peripheral details.
One must bear in mind also that one is recreating an event that happened a number of months or years ago. The
focus is on the past event; who did what to whom, what were their reasons, and what was the consequence. The
focus is not on the trial to come. It does not matter how one will prove the facts, but focus on the facts
themselves.
A straightforward, chronological order is the safest, easiest, and most natural way to tell a story. A chronology is
not just a recitation of facts. The advocate’s main task is to paint a vivid mental picture of what happened. The
words one uses and images one creates should be chosen not only for their technical accuracy, but also for the
effect they will have on the mind of the Court. If the advocate can create effective images that the Court will
understand and remember; they will bring the story to life. This is especially important for conveying an
accurate picture of emotions, pain, or a complex series of events difficult to describe in simple words.
Remarks that summarise the nature of the case, state the advocate’s theme of the case, and arouse the interest of
the Court, e.g.: -
“On 12th July, 2015, John Mugabi walked into Bukasa New Health Clinic through the front door to have a minor
operation to remove a growth on his arm. One week later, 19th July, he was carried out of the back door, dead.
What happened in that short week to turn a routine operation into a life and death struggle, and why it never
should have happened, is what this case is all about.”
I NTRODUCTION OF A CTORS , P LACES AND I NSTRUMENTALITIES
The advocate should then introduce his or her client and other important witnesses and set the scene. By giving
this background information first, the advocate does not have to interrupt the summary of events to explain
who certain people are or to describe a location or instrumentality. The advocate should devote considerable
thought to what he or she will say about his or her client that personalises and humanises him or her, and makes
the court sympathetic toward the client at this stage.
The purpose of opening statement is to describe the incident, not to describe the upcoming trial. Therefore, the
advocate should introduce the Court to the people who actually played out the crime or other event, not the
witnesses who will later describe it. In doing so, the advocate should bear in mind that the role they played is
important to the Court’s understanding of who they are.
Compare the following two examples:
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i) Another important witness will be Mukasa Kalema. Mr. Kalema is married, lives here in Nakawa, and
works at the National Water and Sewerage Corporation Office in Bugolobi. He will describe what
happened at the scene of the accident.
ii) Another important person is Mukasa Kalema. Mr. Kalema was driving the National Water and
Sewerage Corporation Pick-up truck which was smashed in the back by Kagoro’s truck.
The first tells the Court nothing that is important about the case; the second introduces the Court to one of the
critical people involved, the man who caused the wreck. The Court also will be better able to understand the
events if they know the goals and motives of the participants, and any obvious factors affecting credibility. The
advocate should add any of this additional information only if he or she can do so briefly. For example;
“Another important person is Mukasa Kalema. Mr. Kalema was driving the National Water and Sewerage
Corporation Pick-up truck, trying to reach quickly at the Jinja Road Roundabout, where a broken heavy duty
water pipe had caused a serious traffic jam, when his car was smashed by Kagoro’s truck.”
The advocate should familiarise the court with the important locations, times, and instrumentalities involved.
The same kinds of considerations apply. One’s goal should be not just to mention them, but to make them real
to the Court. Locations can be pictured from the perspective of the client or eyewitness; instrumentalities and
machines can be made to appear as complicated devices, difficult to control, or as simple extensions of the will
of the operator; and times can be related in terms of memorable events such as holidays or mealtimes. For
example:
“Let me set the scene for you: It is 7:45 on Monday morning. People are driving to from home to their offices.
Mukasa Kalema gets into this Pick-up truck [holding up a photo] and drives to the Jinja Road Roundabout
[displaying diagram of the scene]. This is where the accident happened.”
I DENTIFICATION OF THE DISPUTES
It is helpful to describe the main factual disputes between the parties in an opening statement. It is usually
acceptable to mention the points of contention in order to help the Court focus on the real disputes, but not to
start arguing about how they should be resolved. For example; -
We are claiming that Kagoro’s injuries were caused by the defendant. We will offer evidence to show that the
defendant was did not check his rear mirror before joining the road when he colluded with Kagoro’s boda boda
seriously injuring him and sending him to the hospital. In the pleadings filed before trial, the defendant asserted
that he was driving safely and is therefore not responsible for Kagoro’s injuries. Thus, you will have to decide
one central question — was the defendant driving carelessly? That’s the issue we will be focusing on.
Address the weaknesses

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Every case taken to trial will have some inherent weaknesses; gaps in the evidence, witnesses who lack credibility,
the absence of corroboration on an important issue, unavailable witnesses, and so forth. Trial practitioners
unanimously agree that weaknesses one’s case should be disclosed in the opening statement. By bringing them
out oneself in as positive a manner as possible, one takes some of the sting out of them, appears honest, and
lessens the negative impact when the opponent points them out.
This does not mean one should tell the Court about every piece of conflicting evidence, every possible line of
impeachment, or anticipate disputes the adversary may raise. These are not weaknesses in one’s own case.
Rather, one must bring out and explain away key weaknesses that will emerge from one’s own presentation of
evidence or that inhere in one’s theory of the case, regardless of what the opponent does. For example, suppose
that your client is accused of being at fault in an accident, and had just left a restaurant where he had consumed
a couple of beers. This is a major problem that you must deal with but not overemphasize. One could say;-
“At 9:00 pm, Kagoro left Kati Kati, and got into his car to head home. The car was in good condition, and Kagoro
was alert and not tired. He had drunk two beers with his dinner, but was still in full control of his faculties. He
would not have driven if he had been feeling any effects from the beer. Kagoro won’t even drive with a cell phone
on.”
Conclusion and request for a decision
The conclusion should summarise the theme of one’s case and ask the Court for a specific decision, but it
cannot be argumentative. This is a difficult line to draw. It usually is permissible to suggest that the evidence
adds up to a favourable verdict, as long as this is done simply and not at great length.
Ethics of Telling a Client’s Story;
A Final word on telling a persuasive story is in the words of the Honourable Sir Malcom Hilbery in his book
Duty and Art in Advocacy.
In the majority of cases, however, it is not in the seclusion of chambers that a man hopes to pass, or does pass his
professional life. Rather, it is in the practice of advocacy in open Court. Here it is that he will find himself daily
and hourly called upon to be obedient to the code. Here he must perform his two-fold duty, on the one hand
his duty to his Client, and on the other his overriding duty to the court. For the Client, he must present the
Client’s story as attractively as it can be put. But it is the Client’s case, not something of his own invention,
which he must present. His duty is to make the best of the material with which he is provided.
The facts will be put before him in his instruction, and in the proofs of the witnesses. ……..if he may
inadvertently by design suggest to the witnesses what their evidence ought to be if the cause is to be won. The
result may be that the Court is deceived and an injustice is done.
Further Reading;
All sections on Opening Statements from the Books in our General Reading List.
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Opening statements videos
1. https://www.youtube.com/watch?v=wO2WGJK5vPU - Mock Trial Step-by-Step: Opening Statements
2. https://www.youtube.com/watch?v=jNR5p0oeA90 - Prosecutor Linda Dunikoski Gives Opening

Statement to Jury in Yung Vito Murder Trial
3. https://www.youtube.com/watch?v=0wAIKy8GvYQ - Extra: Prosecution's opening statement in Mueller

murder trial
4. https://www.youtube.com/watch?v=IzU2Zo37tpg - Mueller defence attorney's opening statement
5. https://www.youtube.com/watch?v=G6O51yZAOgA - Examples of Persuasive Opening Statements Charles

Ross
6. https://www.youtube.com/watch?v=s9AwFbmLQ5Q - Patti Mock Trial: Prosecution, Opening Statements
7. https://www.youtube.com/watch?v=05uaOrBdtbE - Mock Trial University: Opening Statement | How to

Deliver an Opening Statement
8. https://www.youtube.com/watch?v=9mfqzj9nOi8 - Part 3: Arbitration - Opening Statement from

Employer
F INAL S UBMISSIONS
I NTRODUCTION
Submissions are made in civil and criminal cases, civil and criminal applications, and preliminary objections.
Generally, every time the Court needs to make a decision, Counsel will be given an opportunity to address the
Court by making their arguments and those arguments are called submissions. (See: O.18 r 2 C.PR; S. 131
MCA; S. T.I.A; Rules 27 and 28 of the Court of appeal Rules; rules 27 and 28 of the Supreme Court Rules.)
Final submissions take place after all the evidence has been presented.
Submissions are an important aspect of trial advocacy. A good case can be easily lost at the final submission stage
just as a marginal case can still be won through final submissions.
O RDER OF A DDRESSES
Criminal Trials
In a criminal trial, after the close of the accused person’s case, the accused person is entitled to address the court,
and the prosecutor then is entitled to reply; but if the accused person adduces no evidence or no evidence other
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than evidence given by himself or herself, the accused person is, subject to section 112 and subsection (3) of the
M.C.A, entitled to the right of reply (See section 131 (2) of the Magistrates Courts Act).
In trials before the High Court, if the accused person, or any one of several accused persons, adduces any
evidence, the advocate for the prosecution is entitled to reply (See section 77 of the Trial on Indictments Act.)
Civil Trials
As regards civil suits, counsel for the plaintiff will be the first to present the final submissions, the defendant’s
advocate will then present his or hers. After the defence has presented its final submission, the advocate for the
plaintiff has the opportunity for a rebuttal submission.
Purpose
Written or oral arguments to persuade a court or tribunal to decide a matter in your client’s favour. They
constitute an opportunity for each party to summarise the evidence, tie it together with the relevant law and key
themes, in order to convince the court why his or her position should prevail. The goal is to establish a
persuasive link between the facts of the case and the law.
S TRUCTURING THE F INAL S UBMISSION .
The process of formulating final submissions starts from the day the advocate first picks up the file, from the
moments when the advocate first starts contemplating the case, and from the first time the advocate looks into
the eyes of the client, prepares a theme, a theory and strategy. An advocate preparing for submissions though
must be extremely flexible and must listen carefully during the trial. The advocate should take notes throughout
the entire trial in order to refer only to evidence which has actually been admitted into trial. Albert Krieger said
about final submissions that “its genesis is in the foresight, the imagination, the dexterity, and the wit of the
lawyer. It is shaped from the clay of the first meeting with the client, formed with the preparation for trial, and
fired in the kiln of the trial itself.” (Albert Krieger is an American defence lawyer. He is a nationally recognized
expert on cross examination. He was the recipient of the National Association of Criminal Defence Lawyers’
1995 Robert C. Heeney Memorial Award as well as their Lifetime Achievement Award in 1987).
The most important aspect of a good final submission is the ability to organise arguments and place them into a
structure that allows for an effective presentation of those arguments. The arguments should be an organised,
well reasoned presentation which emphasises the strengths of the client’s case and addresses the flaws of the
opponent’s case.
Example of outline for structuring defence skeleton arguments in a criminal trial;
1. Start with a convincing statement that the accused did not commit the offence, (or did so but with a
lower degree of culpability).
2. Lay out for the court what is at issue in the case (and maybe even what is not).
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3. Lay out the defence case theory [Reiterate your theory of the case].
4. Argue the law [Explain the law and show how the evidence satisfies all legal requirements for a decision
in your favour]
i) The Presumption of Innocence
ii) The Burden of Proof
iii) Standard of Proof / Beyond a Reasonable Doubt.
iv) The elements / ingredients of the offence.
v) Other Case Specific legal principles, e.g. evidential ones.
5. Argue the Facts [in relation to each of the ingredients]. I
i) Facts in Evidence [Emphasize favourable evidence].
ii) Arguing facts that directly undermine evidence presented by the state.
iii) Arguing facts that affirmatively promote your case theory.
iv) Absence of Facts [Rebut opponent’s allegations].
6. Attacking the Integrity of the Investigation
7. Conclusion [Suggest specific ways for the court to resolve the case].
Example of outline for structuring defence skeleton arguments in a civil trial;
1. Brief introduction i.e. what the matter is about
2. State the burden and standard of proof
3. Tackle each issue/ingredient/ground of the case/application
i. State the law on every point,
ii. Cite written law first,
iii. Then cases bear in mind which authorities are binding and which are persuasive
iv. Try to distinguish authorities cited by the other side
4. Apply the law to the facts as presented in the oral evidence or affidavits
i. Highlight the strength and credibility of your evidence e.g. corroboration, impressive
demeanour of witnesses, withstanding cross examination etc.
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I SO PRAY, MY LORD
ii. Contrast your evidence with the evidence of the opposite side on those points.
iii. Show the weaknesses
iv. Explain inconsistencies and contradictions in your evidence.
v. Show that they are minor.
vi. Highlight the major inconsistencies and contradictions in the other party’s evidence.
5. Conclude by suggesting ways for the court to resolve the issue /ground in your favour.
W HEN TO CONCEDE
 If the law and evidence are not in your client’s favour, be prepared to concede
 You may abandon an application
 You may concede an application i.e. not oppose it
 You may advise a client to plead guilty
 You may advise the DPP to withdraw a case
 You may advise a plaintiff to withdraw a case or accept a settlement
 You may advise a defendant to concede liability and mitigate damages or accept a settlement
 Plea in mitigation/allocutus (See Uganda v Charles Eliba [1978] HCB 273) & the sentencing guidelines)
 Consider non-custodial sentences e.g caution, community service, fine
H ALLMARKS OF AN EFFEC TIVE FINAL S UBMISSIO N
 In general, a good final submission has the following characteristics.
 It clearly tells the court what decision you want and why.
 It is logically based on the evidence.
 It is consistent with common sense.
 It accounts for all of the important evidence.
 It concentrates on the most important items of evidence.
 It avoids becoming bogged down in reviewing uncontested or trivial matters.
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 It explains both why you are right and why your opponent is wrong.
 It uses specific evidence and specific legal principles, not generalizations
 It appeals to the court’s sense of fairness and justice
S TYLE OF PRESENTATION
Present the final submission in a style which one is comfortable with. Some advocates prefer a loud, strong style
while others prefer a calm, persuasive presentation. It is important for the advocate to settle on a style that is
comfortable and appropriate to the client’s case.
The advocate should not read from a written text of the argument, though an outline or skeleton arguments
may be helpful. Remember good argument is not just oratory; nor is oratory necessarily good argument. The
goal is not to win an academy award for dramatic performance.
W HAT TO AVOID DURING FINAL SUBMISSIONS
A good final submission must be passionate and heartfelt while avoiding the following pitfalls;
 Making or providing improper statements or citations of the law.
 Misstating the evidence. Stick to the record and do not give evidence from the Bar.
 Invite speculation about unproved facts.
 Stating personal beliefs.
 Suggest that the appellate courts will correct any mistakes the court makes.
 Improperly exciting prejudice, passion, or sympathy, e.g. by using inflammatory language.
 Avoid any derogatory remarks about opposing counsel or the opposing party.
 It is not a time to show off. If the advocate makes the submission about himself or herself and his or her
achievements, by talking at the court instead of with it, by being condescending in voice and
mannerisms, by telling the court what to do instead of showing it the way and letting it get there on its
own, the court will be put off.
 Avoid lengthy final submissions, they can result in a number of undesirable consequences: your major
point may become lost in a mass of trivial issues, the court may become bored and stop listening,
arguments may become disorganised, or you may even raise doubts about your own case. Stick to the
time allocated to you for oral submissions. Stick to the prescribed length of written submissions
Further Resources
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I SO PRAY, MY LORD
• Quick guide to oral advocacy
https://www.youtube.com/playlist?list=PLX5UauD6HM_Mfmf3SVGTK1xT2n9sWIYYw
• Extract from Persuading Judges by Antonio Scalia.
• Sections of all materials on making Oral or Closing Arguments / Final Submissions.
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Volume Two
PROFESSIONAL CONDUCT
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I SO PRAY, MY LORD
T AKING O F I NSTRUCTIONS
Introduction
Who is an advocate?
S.1 of the Advocates act defines an advocate as any person whose name is duly entered upon the roll.
T AKING OF I NSTRUCTIONS
Regulation 2(1) of the Advocates (Professional Conduct) Regulations provides that No advocate shall act for
any person unless he or she has received instructions from that person or his or her duly authorised agent. There
is a fiduciary relationship between advocate-client.
Ethical behaviour and integrity are the bed rock. Instructions are not static but progressive as you handle the
clients work or case. This provision forbids an advocate from acting without instructions.
Mulenga Christopher v Stanbic Bank Misc. Application No. 200 of 2013, Madrama J (as he then was); it was an
application to set aside an order under Order 36. There was no effective service of summons to give the
defendant time to apply for leave to appear and defend. Court observed;
The second aspect of the case is that an advocate is required to obtained instructions from the client before
taking action on any matter unless such an advocate is a recognised agent under the provisions of Order 3 of the
Civil Procedure Rules. . I considered a similar question in the case of Lakhman Bhimji versus Manor
Developments Ltd MA 105 of 2010 (arising from Civil Suit No 35 of 2013). During the hearing of the
application, it was contended for the respondent that the application for leave to appear and defend under the
provisions of order 36 of the Civil Procedure Rules had been made out of time. In that case service had been
effected on the applicant’s counsel who was away upcountry. He was called on phone and later on found the
summons in his office. This is what the court said:
“Application for leave has to be made within 10 days as stated in the summons and as provided under order 36
rules 3 of the Civil Procedure Rules.
I agree with Paul Baingana that he could not receive service of summons for a fresh suit on behalf of the
Defendant. Firstly, being a fresh matter, he would need instructions of his client in terms of the contents and
merits of the application in order to represent him effectively. Secondly, and more fundamentally, is the ethical
question of how an Advocate can take up any matter without instructions of a client. A lawyer has no authority
to act for anybody without instructions.
A lawyer could not receive court process on behalf of his client unless he is a duly authorised agent under the
provisions of Order 3 of the Civil Procedure Rules. A lawyer cannot take action without instructions.
 When getting instructions, the mandate should be clearly spelt out. Be mindful of the scope of
instructions.
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 Taking of instructions by an advocate is fundamentally an ethical issue. A lawyer has no authority to act
for anybody without instructions.
 The relationship between an advocate and client is a contractual one. For it to exist, there must be
evidence of instructions.
 Instructions from the client is what gives the advocate the authority and power to the extent of those
instructions to act for the client.
 No advocate should purport to represent a client unless he or she satisfies himself of this (instructions).
 In some cases, the word retainer has the relationship between an advocate and client. A retainer entails
the instructions by a client or a client’s authorization for an advocate to act in a case or a fee paid to an
advocate to act in a matter during a specified period or a specified matter or a fee paid in advance for
work to be performed by an advocate in the future.
R ETAINER
In Omulele and Tollo Advocates v Magnum Properties Ltd MISCELLANEOUS APPLICATION NO. 590
OF 2014, 2016 eKLR quoted NDAMBIRI & CO ADVOCATES v MWEA RICE GROWERS
MULTIPURPOSE CO-OP LIMITED in which Justice Wabweru said; “My understanding of the word
retainer is instructions to act in a given matter in which the costs have been taxed.” Court further noted that
‘’Retainer’’ in the wider sense entails the instructions by a client or a client’s authorization for a lawyer to act in a
case or a fee paid to an advocate to act in a matter during a specified period or a specified matter, or a fee paid in
advance for work to be performed by the lawyer in the future
An Advocate duly instructed is retained and where there is no dispute that an Advocate was duly instructed by
the client in any matter, the retainer cannot be said to be in dispute. As a general principle, instructions to an
advocate may not necessarily be written but there must be some material or conduct that when looked upon, it
can be inferred that instructions exist.
In Omulele and Tollo Advocates v Magnum Properties Court held; that a retainer does not have to be in
writing but the same can be inferred from the conduct of the parties or the circumstances of the case. Quoted
“Justice Njagi, J in the case of Nyakundi & Co. Advocates gave the definition and form of retainer from
Halsbury’s Law of England, 4th Edition, Re issue at paragraph 99, page 83 where it stated: -
“The act of authorizing or employing a solicitor to act on behalf of a client constitutes the solicitor’s retainer by
that client. Thus the giving of a retainer is equivalent to the making of a contract for the solicitor’s employment.
Njagi J pointed out that in the same work, it is further explained that a retainer need not be in writing unless,
under the general law of contract, the terms of the retainer or the disability of a party, to it make writing
requisite. It is then further stated, the Judge added at paragraph 103 “even if there has been no written retainer,
the court may imply the existence of a retainer from the acts of the parties in the particular case.”
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I SO PRAY, MY LORD
J OINT I NSTRUCTI ONS
Instructions may be joined where two or more lawyers or law firms are representing a client. In such a situation,
a joint notice of instructions is necessary and ought to be filed. The purpose of the notice of instructions is to
notify or provide information of the facts of representation by both firms or whether a litigant has changed
instructions. The notice also notifies about the address of service of court process.
Ayebazibwe Raymond v Barclays Bank and Ors HCCS No. 165 of 2015. Counsel David Oundo Wandera for
the 3rd defendant objected to the appearance of Counsel Simon Tendo Kabenge working jointly with Dr James
Akampumuza as Counsels for the plaintiffs. His contention is that he has never seen a notice of joint
instructions from the firm of Counsel Simon Tendo Kabenge.
Held;
The purpose of the notice of instructions is to notify or provide information of the fact of representation by
both firms and whether a litigant has changed instructions. The notice notifies about address for service of court
process.
Regulation 2 of the Advocates (Professional Conduct) Regulations sub regulation 1 provides that no advocate
shall act for any person unless he or she has received instructions from that person or his or her duly authorised
agent. The question of whether an advocate has a right to appear in court is fundamental to the question of the
ethical conduct of that advocate to his client and to the court. This is because an advocate may withdraw from
the conduct of the case. the appearance of counsel Simon Tendo Kabenge without any notice that he is a joint
counsel with Dr James Akampumuza who is clearly the advocate on record according to the pleadings offends
the practice of the court.. In those circumstances, inasmuch as he may have been instructed by the plaintiff, he
will not be permitted to participate in the proceedings unless and until he has filed a notice of joint instructions
to appear jointly with Dr James Akampumuza on behalf of the plaintiff. This would make him accountable
professionally and orders can be made that may be binding on him. In the circumstances counsel Simon Tendo
Kabenge is barred from further appearing in the proceedings unless and until he files the requisite notice of joint
instructions to represent the plaintiff.
W HEN DOES THE ADVOCAT E ’ S EARNING COMMENCE ?
The moment an advocate gets instructions. In Mayers and Another v Hamilton and Ors (1975) EA 13. It was
held that the moment an advocate is entitled to sue or defend, he is entitled to an instruction fee but he is not
entitled at the moment of instruction to the he whole of the fee he may ultimately claim;
What would be the effect of counsel filing pleadings without instructions?
Where an advocate files pleadings or drafts documents without instructions, those pleadings are incompetent.
In Kabale Housing Tenants Association Ltd v Kabale Municipal Council SC Civil Appeal No. 15 of 2013,
counsel filed pleadings for the appellant but there was evidence to show that the instructions were withdrawn
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from him and he had no resolution to show that he was re-instructed. Court held that the application having
been filed by counsel without instructions was incompetent. It stated; In cases where the instructions have been
withdrawn, counsel cannot claim to have instructions to represent the client. Regulation 3(1) of the Advocates
(professional Conduct) Regulations S.I 267-2 A suit brought without instructions is incompetent. See: Buike
Coffee Ltd (1962) EA 327.Counsel must thus appear in court with full instructions and authority from his
client. Failure to do so, an advocate will be acting on his own and will not be entitled to any costs. The
application having been filed by counsel without instructions, it is, therefore, incompetent in law.
In Buikwe Estates Coffee Ltd v S. Lutach and Anor (1962) EA 328, counsel must appear in court with full
instructions and authority from his client. Failure to do so, an advocate will be acting on his own and is not
entitled to costs. If it should hereafter appear that the plaintiffs’ advocate has not been duly authorised by the
lawful directors to institute proceedings on behalf of the company, the advocate can be ordered to pay the costs
of the suit personally.
Professionals offering services to public entities ought to always address their minds to the operating legal
regimes in respect of the procedure on contractual engagement.
In Mugoye and Associated Advocates v Kiambu County Assembly Miscellaneous Application No. 18 of 2017
the applicants represented the client but he was not duly instructed. He filed a bill and it was referred to the
judge. Court observed.
(a) the client was a public entity and therefore required to procure for goods and services in compliance with
procurement law (PPDA).
(b) there was no evidence of any compliance with the law in so far as procurement of legal services of the
advocates was concerned to establish an advocate-client relationship. (c) the law governing procurement by
public entities required all procurements by state or public entities to comply with the law.
(d) those offering professional services must be aware of any legal regime regarding contracting of services.
(e) having previously had their fee paid without following the law, that omission cannot be construed as a
certificate to use public resources without following the law.
E LEMENTS O F W ITHDRAW F ROM I NS TRUCTIONS O R C LIENT ’ S C ASE
Introduction
Once an advocate-client relationship is established, both the lawyer and the client retain the power to terminate
the relationship. In the case of the client, the power to terminate is unfettered. A client can terminate an
advocate-client relationship at any time for good reason, bad reason or no reason at all.
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I SO PRAY, MY LORD
The Advocates (Professional Conduct) Regulations Reg. 3(1) (a)-(d).. provide that an advocate may withdraw
from a client’s case where;
1) the client withdraws instructions,
2) the advocate is permitted by court to withdraw,
3) the client disregards an agreement or obligation as to payment of fees and disbursements, or
4) the client instructs the advocate to engage in unprofessional conduct or requires the advocate to act
contrary to his or her advice to the client
P ROCEDURE FOR W ITHDRAWAL OF R EPRESENTATION
When an advocate intends to withdraw from case. What should he do?
In addition, the Regulations Reg. 3(2)(a) and (b).require an advocate who intends to withdraw from the
conduct of a case to give his client, Court, opposite party sufficient notice of his intention to withdraw and to
refund the client such proportionate professional fees as have not been earned by the advocate in the
circumstances of the case.
You can’t withdraw from a case in which you had no instructions in the 1st place. Neither can an advocate
purport to take over a case from an advocate who has no instructions in the 1st place because there would be
nothing to take over.
Eunice Warimu Vs Ruth Nyambura Chuchu (2012)-eKLR is a case which demonstrates the concept of
withdraws with out by permission of the Court. The applicant in that case was seeking leave of court to cease
acting for that defendant in that matter. After hearing submission the Court framed the following issue.
1) Whether this court can only leave for an advocate to cease leave from acting?
Held;
The general rule is that a client may retain an advocate of his or her choice or change that advocate whenever the
need arises. The client may also terminate a retainer of an advocate at any time.
The only requirement for an Advocate wishing to withdraw from acting in the provisions is to give notice to all
affected parties. Once the court is satisfied that this requirement has been met, it has no reason not to grant
leave.
There are other circumstances where the advocate is under the duty to withdraw;
a) Where the advocate is instructed by client to do something inconsistent with advocate’s duty to the court.
b) Where the client is guilty of dishonourable conduct of the proceedings or taking a position solemnly to harass
another person or cause injury to another person or another parson’s property.
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c) Where it becomes clear that the advocates continued employment will lead to breach of rules of professional
conduct e.g. rules relating to conflict of interest.
d) Where the advocate is not competent to handle the matter.
T YPES OF WITHDRAWAL
Optional withdrawal
Non-payment of fees.
Optional Withdrawal.
As a rule an advocate is entitled to withdraw where there has been a serious loss of confidence between advocate
and client. Such a loss of confidence goes to the very basis of the relationship. The Advocate who is deceived by
the client has justifiable cause to withdraw. The refusal of the client to accept and act upon the advocate’s advise
on a significant point might give rise to certain loss of confidence which would justify withdrawal. However, the
Advocate shall not use the threat of withdrawal as a device to force the client into making a hasty decision
Non -payment of fees.
Failure of the part of the client after reasonable notice to provide funds on account disbursements on
professional fees justifies withdrawal from the advocate unless serious prejudice to the client would result from
that withdrawal. A client who hasn’t paid an advocate at the point of withdrawal has an obligation to them.
Machira & Co. Advocates Vs Arthur Mabuka (Misc. App 358/2001) (find out the real parties)
Held; A client who chooses to withdraw his instructions from an advocate without his payment, undertaking or
any other appropriate arrangement regarding the advocates fees must be prepared to pay the advocate such sum
as may be found due and payable upon taxation of an advocate –client bill of costs. It would be oppressive to
require that Advocate to wait until the matter is finalized by other advocates of him to recover his fees.
N OTICE OF WITHDRAWAL
No definitive rule can be laid down as what constitutes reasonable notice of withdrawal. Sometimes notice
requirements are established by statute or the rules of court or the rules of engagement. In other situations the
advocate has a duty to protect the client’s interest as far as possible and not to desert a client at critical stage of
the matter or at the time the withdrawal will put the client in a position of peril.
D UTY FOLLOWING WITHDR AW AL .

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I SO PRAY, MY LORD
Upon discharge or withdrawal, the advocate has a duty to;
a) Deliver in an orderly and expeditious manner to the client or his nominees or members which include
pleadings if at all and property in his possession to which the client is entitled.
b) Give the client all into that may be required about the case/matter.
c) To account for all funds of the client at hand and refund any remuneration not earned during
employment.
d) Properly render an account for outstanding fees and disbursements.
e) To cooperate with succeeding advocate so as to minimize destruction, delay and expense in the
transition.
C ONFLICT O F I NTEREST
Introduction
Black’s law Dictionary 8th Edition defines conflict of interest as;
1. the real or seeming incompatibility between one’s personal interests and one’s public or fiduciary duties.
2. A real or seeming incompatibility between the interests of two of the advocates’ clients such that the
advocate is disqualified from representing both clients if the dual representation adversely affects either
client or if the clients don’t consent.
Conflict of interest is founded on the existence of a fiduciary r/ship between advocate and client. Conflicting
interest is that interest that gives rise to significant danger that the advocate’s representation of the client would
be materially and adversely affected by the advocate’s own interest or the advocates duties to another current
client, former client or 3rd person.
The advocate’s sense of judgment and freedom of action must be free from compromising influences so that the
relationship between the advocates and client is not significantly impaired by the advocate acting against the
client in any other matter.
T HE R ULE .
a) An advocate has a duty not to act for client when the interest of the client and personal interest of the
advocate are in conflict.
b) An advocate has a duty not to enter into or continue a business transaction with a client if it’s reasonably
obvious with an issue of contention between them may arise.
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There are no provisions in the Advocates (Professional Conduct) Regulations that speak directly to issues of
client loyalty or conflicts of interests. Reference can be to Regs 10 and 4.
In Uganda VS Patricia O (ACD) HCMC No 1/2014 the accused was charged with an offence of conflict of
interest. Lawrence GiduduJ. Relied on the definition of conflict of interest in Black’s law Dictionary and held;
apparently, the existence of a conflict of interest does not by itself mean wrongdoing. For many professionals, it
is impossible to avoid having conflict of interest from time to time. A conflict of interest would only become
legal matter if a person tries or indeed succeeds in influencing the outcome of a decision for personal benefit.
In Moody v. Cox & Hatt [1917] 2 Ch. 71. for the proposition that a conflict exists when an advocate’s
involvement in a matter is likely to create a claim of liability to one party under one scenario or to another party
under the other scenario
C ONFIDENTIALITY AND P RIVILEGE .
Scenario
Imagine the following scenario. You have been engaged to represent a man who is concerned about being
charged with the rape and murder of a young girl. During a conference a new client tells you that he was the one
who raped and killed the girl. Meanwhile another man has been charged with the crime. The other man is tried,
convicted and sentenced to death. What do you do?
Or imagine that you represent another man who is a suspect in a missing persons case. The man tells you that he
did in fact kidnap and kill the missing people. He tells you where the bodies are. Meanwhile grieving family
members are searching desperately for the people your client killed. What do you do?
The duty of confidentiality is grounded on the principle that the advocates play a role in society. That role is to
represent the interests of their clients. In a criminal case the role is to minimize the criminal liability that their
client will face. Advocates are not charged with the same duties as judges and investigators.
There are times when the role of the advocate may seem less morally and ethically appealing than others. Is it
right to allow a man to be executed for a crime he did not commit while the real rapist and murderer goes free?
Is it right to leave family members engaged in a desperate search for loved ones when you know where those
loved ones are?
Lord CockBurn CJ: in South wara and Voxball.Water Co. (1878)3 QBD 315.COA. Observes
“the relation between the client and his professional legal adviser is a confidential relation of such a nature that
to my mind the maintenance of the privilege with regard to it is essential to the interest of justice to the
wellbeing of society.
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I SO PRAY, MY LORD
Though it might occasionally happen, that the removal of the privilege will assist in the elucidation of matters in
dispute, I don’t think that this occasional benefit justifies us in carrying the attendant risk.
In Uganda the law on confidentiality is concise and direct. Regulation 7 of the Advocates (Professional
Conduct) Regulations specifically protects information of clients from disclosure by their advocates. The
Regulation reads as follows:
“7. Nondisclosure of clients’ information
An advocate shall not disclose or divulge any information obtained or acquired as a result of his or her acting on
behalf of a client except where this becomes necessary in the conduct of the affairs of that client, or otherwise
required by law.”
Confidently issues may at times be blamed in some instances unless the client is first identified. As far as natural
persons go, it’s easy to identify who a client is. However complexity may arise especially in corporate
circumstances and other situations regarding other forms of organisations D. Brian Denison and Pamela
Kabyejera; Legal Ethics and Professionalism;A handbook for UG; gave an insight to this complexity.
The English Court of Appeal in Three Rivers (No.5). has provided guidance on the issue of who is the client
within the corporate setting. The Court indicated that not all employees of a large organization will be
considered to be the client for the purposes of legal advice privilege. Where communications pass between an
advocate and an employee who is not considered to be a client that documentation may not be subject to
privilege. The Court’s guidance seems to limit who constitutes “the client” to certain specified persons who
have most contact with their legal advisers.
A highly influential decision in the corporate context is the U.S. Supreme Court decision in Upjohn Co. v.
United States. 449 U.S. 383 (1981) The question facing the Court in Upjohn was whether employees had to be
in the “control group” of the company in order to have their communications with counsel protected by the
attorney-client privilege. Under the “control group test”, the privilege only extended to corporate officers who
played a substantial role in deciding and directing the corporation's legal response
The Court in Upjohn rejected the “control group” test and expanded the scope of the attorney-client privilege
in the corporate context to include communications with non-management employees. The Court reasoned
that the privilege covered employee communications when those communications are within the scope of the
employees' corporate duties and when the employees themselves are sufficiently aware that communications
were conducted so that the corporation could obtain legal advice.
C ONFIDENTIALITY RULE .
An advocate has a duty in holding in strict confidence, all information concerning business affairs of the client
where the information is acquired by the advocates as a result of professional relationship with the client. Except
where disclosure is
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a) Expressly or impliedly authorized by client
b) Where it’s required by law. See Regulation 7.
Larb (U) Limited & others vs. Greenland Bank (Liquidation) & Anor High Court, Miscellaneous Application
No. 420 of 2010 cited The COA of Kenya as it observed in the case King Woolen Mills Ltd Vs. Kaplan
&Station Advocates (1990-94) I EA 244.
The fiduciary relationship created by the retainer between client and advocate demands that the knowledge
acquired by the advocate while acting for the client be treated as confidential and should not be disclosed to
anyone else without that client’s consent. That fiduciary relationship exists even after conclusion of the matter
for which the retainer was created. This principle applies equally where an advocate acts for two or more clients
in the same transaction or subject matter because the retainer is specific between the individual client and the
common advocate. There exists no fiduciary relationship between the two or more clients of the common
advocate. Any knowledge received from each client and their common advocate, although the common
advocate acting for two or more clients will be able to complete the transaction speedily and save the clients
expense by engaging one common advocate; this fact alone is for convenience only and does not affect the
general principle that he should not so act or divulge the confidential information received by him from one
client to the other client or clients without the consent of the client in the retainer imparting the confidential
information. The corollary to this cardinal principle is that the advocate having so acted for two or more clients
should be wary to act for one client against the other client or clients in a subsequent action or litigation
concerning the original transaction or the subject matter for which he acted for the clients as their common
advocate. The reason for this is not farfetched. The information or knowledge so acquired and which is
confidential by reason of the fiduciary relationship between the opponent client and the common advocates will
place the other client or clients at a disadvantage occasioning prejudice if that knowledge or information is used
against them by the common advocate in a subsequent litigation arising from the original transaction or subject
matter for which he acted for the clients as their common advocate. As such the conflict of interest is apparent
and the common advocate should not act for one of his client or clients against the other client or clients in a
subsequent litigation arising from the original transaction or the subject matter.
G UIDING P RINCIPLES I N A N A DVOCATE -C LIENT R ELATIONSHIP
Introduction
The advocate can’t render effective professional service for the client unless there is full and unreserved
communication in between them. The client must feel completely secure entitled to presume that unless there is
an agreement of the advocate to the contrary. All material disclosed? Matters discussed with Advocate will be
kept secret and confidential. Privilege is divided into two parts;
(1) Private; granted to the client in an advocate-client relationship.
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I SO PRAY, MY LORD
(2) Official; This flows from the official status of the person, includes the privileges of judges and Magistrates,
public officers in connection with official information e.g. A police officer can claim privilege in Court not to
disclose his source of information.
B ASIS FOR EXISTENCE O F PRIVILEGE .
1. There must be an advocate –client relationship existence.
2. There is no privilege to communications made between creation of relationship of an advocate and client.
Peter Jogo t/a M/S Ayume, Jogo Tabu & Co. Advocates V The Registered Trustees Of The Church Of The
Province Of Uganda HCCA No. 0016 Of 2017, Stephen Mubiru Held;
For the purposes of invoking the advocate-client privilege two conditions must be met: (1) the client must
communicate with the advocate to obtain legal advice, and (2) the client must interact with the advocate to
advance the client's own interests. It covers confidential communication concerning matters within the client's
own interests where the advocate was sufficiently aware that he or she was being questioned in order that the
client could obtain legal advice. In this context, a client is generally defined as the intended and immediate
beneficiary of the advocate’s services.
In general terms therefore, the relationship of client and advocate arises when: a person manifests to an advocate
the person’s intent that the advocate provides legal services for that person; and either (a) the advocate manifests
to the person consent to do so; or (b) the advocate fails to manifest lack of consent to do so, and the advocate
knows or should know that the person reasonably relies on the advocate to provide the services; or a court with
power to do so appoints the advocate to provide the services. There ought to be a manifestation in words,
conduct or both, of consent by the advocate to that other person that the advocate shall act on his or her behalf.
By this baseline definition, an advocate-client relationship could form either by consent of both parties or under
an estoppel. Neither payment of a fee, a formal contract nor an express appointment and acceptance is essential
to the formation of the relationship.
Whereas giving general legal information, or even generalised advice may not result in the creation of an
advocate-client relationship, on the other hand discussing actual cases, giving specific advice or
recommendations tailored to the unique facts of a particular person’s circumstances, creates a belief in the mind
of a prospective client that an advocate-client relationship has begun and it is imperative for advocates to
delineate clearly when a relationship has formed and when it has ended.
In any case where the existence of an advocate-client relationship is in issue, it will be necessary to identify the
nature of the duties and responsibilities that are at issue and to determine the existence of the relationship in that
context. Literally, Legal services entail help or assistance in the field of law. The services may be provided in
conducting legal proceedings before courts, tribunals or any authority as well as providing legal advice. The
advocate-client relationship is sufficiently established when the advice and assistance of the advocate are sought
and received in matters pertinent to the advocate's profession.
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Look at s.128EA.Cap6-(s.125-128).
S.125 EA provides the scope of privilege attached to professional communication e.g. it restricts attorneys from
disclosing any information exchanged with clients. It also provides certain exceptional grounds where this
privilege will stand denied e.g. in furtherance of any legal purpose. Some crime, fraud. It’s immaterial whether
the intention of such advocate was not directed to such information by the client or on his behalf.
s.126; extends the preivilegeprovidedunders.125 to the interpreters, clients, clerk and servants of an advocate.
S.127 binds an advocate from discussing any information in s.125 unless the client calls the advocate as witness
and cautions him (consent of client).
S.128: is to the effect that no one can be compelled to disclose to the court any confidential information that has
taken place between him and his advocate unless he is offered as a witness.
R Vs King (1993)1 ALLER 929. Court held that the rule of evidence that legal professional privilege attaches to
confidential communications between a solicitor and an expert but not to the expert’s opinion or the chattels or
documents on which he has based his opinion applies to criminal as well as civil proceedings. Accordingly, in a
criminal trial the Crown is entitled to call on subpoena as a witness a handwriting expert whom the defence has
consulted but does not wish to call as a witness, and is further entitled to production of documents sent to the
expert by the defence for examination and on which the expert has based his opinion, provided the documents
are not protected by legal professional privilege.
The privilege is essential to the adversary system of procedure which would be unworkable if parties were
obliged to disclose communications with prospective witnesses.’ Under the Evidence Act, the legal professional
privilege extends to clerks (legal) or servants’ merely agreeing to give evidence on benefit of the client doesn’t
waive the privilege.
S.125; claim privilege under this section, a communication by party to his advocate, the communication must
be on a confidential nature.
Memon Hajee Harim Vs. Abdul Karim (1878) 3 BOM 91
The word “disclose” was held to apply in circumstances where the communication is of a confidential nature. In
that case the communication between advocate and client was made in the presence and full hearing of counsel,
plaintiff, defendant and therefore couldn’t be held to be privileged.
In Uganda, as a general principle any person who seeks advice from a practicing advocate would have the benefit
to client-advocate privilege. There is also an extension to employees, accountants, paralegals of advocate. Look
at s.6 of Advocate Act (Cap 267).
Peter Jogo t/a M/S Ayume, Jogo Tabu & Co. Advocates V The Registered Trustees Of The Church Of The
Province Of Uganda HCCA No. 0016 Of 2017
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I SO PRAY, MY LORD
Held; The legal advice privilege covers communications between lawyers and their clients whereby legal advice is
sought or given. Not every communication with an advocate is privileged. Only communications between the
advocate and his or her client for the purpose of obtaining legal advice are privileged. Also, the legal advice must
be the central purpose of the communication and not secondary, legal advice must predominate. The privilege
does not apply where the legal advice is merely incidental to business advice (see Three Rivers District Council
and others v. Governor and Company of the Bank of England (No 6), [2004] 3 WLR 1274, [2005] 1 AC 610).
Omar son/of Hassan vs. R (1953)23EACA 550.
The appellant was convicted of murder partly for his refusal to testify on court against the advice of his counsel.
On appeal; held; The disclosure by advocate that the accused had refused to follow his advice was a breach of
professional confidence. The judge shouldn’t have allowed it to affect his professional mind.
N ON - DISCLOSURE OF ADVOCA TE - CLIENT RELATIONSHIP
As a general rule, an advocate has a duty not to disclose that he /she has been consulted or retained by a person
unless the nature of matter requires them to do so.
Continuing duty of secrecy.
The advocate holds a duty of secrecy with every client regardless of whether they are continuing or casual client.
This duty survives the professional relationship and continues indefinitely after the advocate has ceased to act
for the client. Whether or not difference have risen between them. The fiduciary relationship forbids advocate
to use any confidential information acquired by advocate as a result of professional relationship for the benefit
of the advocate or 3rd person or to disadvantage the client.
The advocate has a duty not to disclose to one client confidential information received from anor client; to
decline instructions that might require such disclosure.
Conlon v Conlons Ltd [1952] 2 All ER 462 Held – The rule as to privilege did not extend to communications
between a client and his solicitor which the client instructed his solicitor to repeat to the other party, for such
communications were not confidential, and, therefore, the plaintiff was bound to answer the interrogatories
Gossip.
An advocate has a duty
a) To avoid reckless conversations even with a advocate spouse or family about client affairs
b) To shun any gossip about the client’s gossip even the client is not named or otherwise identified.
c) Not to repeat any gossip or information about client’s affairs that may be over heard by the advocate.
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Apart from ethical considerations or acts of good faith, indiscreet shack talk between advocates if overheard by
3rd parties able to identify matter being discussed could result in prejudice of the client’s also result in respect to
the listener of the advocate concerned by the legal professional generally being lessened.
Peter Jogo t/a M/S Ayume, Jogo Tabu & Co. Advocates V The Registerd Trustees Of The Church Of The
Province Of Uganda Hcca No. 0016 Of 2017
Held; From the perspective of the duty of confidentiality, under regulation 7 of The Advocates (Professional
Conduct) Regulations, S.I 267, an advocate is precluded from disclosing or divulging any information obtained
or acquired as a result of his or her acting on behalf of a client except where this becomes necessary in the
conduct of the affairs of that client, or otherwise required by law. By virtue of this requirement, an advocate has
the same duty of confidentiality to a person who discusses with the advocate the possibility of forming a client-
advocate relationship, as the advocate does to clients, if the advocate receives information from the prospective
client that could be considered significantly harmful. The advocate is not be permitted to represent any clients
against the prospective client in the matter about which the advocate was consulted, absent consent.
W HEN DISCLOSURE IS PE RMITTED .
The advocate-client privilege is not absolute. Under certain circumstances it can be waived. In Uganda,
Regulation 7 of the Advocates (Professional Conduct) Regulations provides that “an advocate shall not disclose
or divulge any information obtained or acquired as a result of his or her acting on behalf of a client except where
this becomes necessary in the conduct of the affairs of that client, or otherwise required by law.”
Based on the existing law of Uganda and the broader common law jurisprudence there seem to be six basic
scenarios where the duty of confidentiality to a client is waived. These are: 1) when the client is misleading the
court; 2) where there is an instance of criminal conduct that requires compulsory criminal disclosure based on
legislative decree; 3) where the client is attempting to use legal advice to accomplish a criminal or fraudulent act;
4) when the client sues the advocate or otherwise seeks to impugn the character or professional status of the
advocate; 5) when the client waives confidentiality; and 6) where the advocate is required to make disclosures by
court order. Some of these grounds for waiver have clearer support under the laws of Uganda than others.
1. When the Client is Misleading the Court
In Uganda, as an officer of court, an advocate is required to take corrective action when the advocate’s client
misleads the court. This duty trumps the advocate-client privilege to the extent that breaching such privilege is
necessary to adequately inform the court.
This is perhaps the clearest instance of waiver under the laws of Uganda. Regulation 16 of the Advocates
(Professional Conduct) Regulations provides that “if any advocate becomes aware that any person has, before
the court, sworn a false affidavit or given false evidence, he or she shall inform the court of his or her discovery.”
2. When there is a Mandatory Disclosure Provision in a Criminal Statute
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In certain jurisdictions there are criminal statutes that place an affirmative duty on those with knowledge of
certain criminal activities to report them. This is the case with the United Kingdom’s Proceeds of Crime Act,
2002 which requires solicitors who are suspicious about acts of tax evasion or other criminal activity that has
resulted in a financial benefit to report their suspicions to governmental authorities. At this time there are no
similar statutes in place in Uganda.
3. In Order to Prevent a Client from Using Legal Advice to Accomplish a Criminal or Fraudulent Act
Another widely held basis of waiver of the advocate-client privilege is where the client is using legal advice or
services to further a criminal or fraudulent enterprise. In the British case of R vs. Cox and Railton (1884) 14
QBD 153 at pg.167 Stephen J cautioned that the attorney-client privilege cannot be used to protect criminal
communications. He asserts that communication in furtherance of a criminal purpose does not come within the
ordinary scope of professional employment.
In Uganda this exception is provided for under Section 125 of the Evidence Act, which allows for the disclosure
of otherwise privileged advocate-client communications and material when there is a communication made for
an illegal purpose or when the advocate observes a fact showing that a crime or fraud has been committed by the
client after representation has begun.
Mohammed Salim Balala & another v Tor Allan Safaris Limited [2015] eKLR; The COA in Kenya held that
the advocate –client privilege can only be breached where the communication between advocate client further
an illegal purposes or where advocate observes the client used the privilege.
4. Where a Client Brings a Civil, Criminal or Disciplinary Action against the Client’s Advocate
In most jurisdictions advocates have the right to defend themselves from allegations lodged by clients arising out
of the advocate-client relationship. This exception to advocate-client confidentiality springs from the due
process rights of the advocate. Certainly if a client chooses to sue or prosecute an advocate for alleged
wrongdoing in that advocate’s representation of the client, the advocate should be permitted to a defence. This
defence must reasonably include the right to present evidence concerning and arising out of the advocate-client
relationship that serves as the factual basis of the client’s claim.
Notably this exception is not expressly found in the Advocates (Professional Conduct) Regulations or in the
Evidence Act. However, a fair and expansive reading of Section 125 and 128 of the Evidence Act could be
deemed to allow the Court to permit advocate testimony on otherwise confidential advocate-client matters
when the client proffers information regarding the conduct of the advocate during the course of the advocate-
client relationship. The Court could deem such a proffer as amounting to a waiver of the advocate’s duty of
non-disclosure under Section 125 and as a waiver of the client’s privilege under Section 128.
Are liable in respect to matters involving client affairs.
Have committed acts of professional negligence. Have engaged in acts of professional misconduct, conduct
unbecoming of an advocate, incapacity or proof incompetence, an advocate may disclose confidential
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information in order to defend unless the allegations that the advocate shall not disclose more information than
required.
An advocate should exercise restraint in determining when and to whom to disclose confidential information in
order to defend against such allegations. An extent such disclosure is necessary on the given circumstances.
An advocate should consider that any such disclosure must be proportional and commensurate to source and
nature of the complaint. In most cases, it will be appropriate for the advocate to immediately notify the client if
there is disclosure of such confidential information so that the advocate can defend himself.
An advocate has a duty of disclose information necessary to present a crime where the advocate has reasonable
grounds of believing that the crime is likely to be committed
5. Where the Client Waives Confidentiality
The client’s power to waive confidentiality is inherent to the right. The right of confidentiality and all resulting
privileges belong to the client. Waiver may be express or implied from conduct. It may also be imputed from the
relevant circumstances. For instance, if the client does not intend the discussion to be confidential or if the
client discloses the matters to others. Since the privilege belongs to the client, no rule prohibits him/her from
divulging his own secrets; and if the client has voluntarily waived the privilege, it cannot be insisted on to close
the mouth of the advocate. However, in most instances advocates should err on the side of presuming that
confidentiality has not been waived.
Moreover, advocates in Uganda should not use waiver as a reason for disclosing or divulging information
acquired in the context of legal representation outside of the court setting as this is not an exception to the
requirement of non-disclosure found in Regulation 7 of the Advocates (Professional Conduct) Regulations. A
provision for waiver of an advocate’s duty of nondisclosure is only found in Section 125 of the Evidence Act.
During pleadings some disclosure may be necessary in pleading or other documents delivered in litigation
delivered by client. Unless client directs advocate to the contrary the advocate may disclose client affairs to
partners in the form and to the extent necessary to non-legal staff such as clerk and secretaries. An advocate has a
duty to impress upon associates, students, employees of advocates office, the importance of non-disclosure both
during and after employment, take reasonable care to prevent them from disclosing or using any information
advocate is bound to keep in confidence.
6. Where the Advocate is Required to Make Disclosures by Court Order
Finally, in most jurisdictions there is the court order exception to the duty of confidentiality. Certainly,
advocates should not be disciplined for producing otherwise confidential information and material pursuant to
a court order. However, advocates should endeavour to assert available legal privileges against efforts to force
production in the context of litigation. If an advocate fails to assert viable privileges and grounds for non-
disclosure it could be considered malpractice. Without privileges, the litigation process could empower both
courts and opposing counsel to eviscerate the legal protections afforded to the client based on the requirement
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I SO PRAY, MY LORD
of confidentiality. Where privileges are raised but the court still requires production, counsel must comply with
the instructions of the court.
Privilege: A privileged professional communication is a protection awarded to communication between legal

advisor and client. Professional communication and confidential communication with a legal advisor has been
accorded protection the Evidence Act, Cap 6.
In Anderson v Bank of British Columbia (2 ChD 648): Sir George Jessel MR in a judgment which was
approved in Conlon v Conlons Ltd [1952] 2 All ER 462 said “What is the rule [as to privilege] and what is the
meaning of the rule? The object and meaning of the rule is this: that as, by reason of the complexity and
difficulty of our law, litigation can only be properly conducted by professional men, it is absolutely necessary
that a man, in order to prosecute his rights or to defend himself from an improper claim, should have recourse
to the assistance of professional lawyers, and it being so absolutely necessary, it is equally necessary, to use a
vulgar phrase, that he should be able to make a clean breast of it to the gentleman whom he consults with a view
to the prosecution of his claim, or the substantiating his defence against the claim of others; that he should be
able to place unrestricted and unbounded confidence in the professional agent, and that the communications he
so makes to him should be kept secret, unless with his consent (for it is his privilege, and not the privilege of the
confidential agent), that he should be enabled properly to conduct his litigation. That is the meaning of the
rule.”
If the privilege didn’t exist, people would be dispossessed all professional assistance. A client wouldn’t venture
to consult any called person or would only dare to tell his counsel a half of his case.
Larsen & Toubro Limited vs Prime Displays (P) Ltd.,2002 (5) BomCR 158, 2003 114 a number of documents
to be tendered in Court became a controversy. Court relied on Southwark and Vauxhall Water Company
[(1978) 3 QBD 315 (CA)] where Cotton J observed;
"The relation between the client and his professional legal adviser is a confidential relation of such a nature that
to my mind the maintenance of the privilege with regard to it is essential to the interests of justice and the well-
being of society……………… I think, is the true principle, that if a document comes into existence for the purpose
of being communicated to the solicitor with the object of obtaining his advice, or of enabling him either to
prosecute or defend an action, then it is privileged, because [it] is something done for the purpose of serving as a
communication between the client and the solicitor.
D UTIES OF AN ADVOCATE .
Professional conduct Regulations.
“A practising lawyer, by the very fact that he practices, holds himself out as having the knowledge, skill and
judgment of a lawyer. He knows that a client consults him for that reason, and by undertaking work for the
client he impliedly undertakes to have and apply the knowledge, skill and judgment necessary for the work. If he
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does not have it and does not intend to get it, he is in automatic and immediate breach of an ethical duty to the
client.” (WH HURLBURT, Incompetent service and professional responsibility (1980) 19ALLawReview
pg149).
The service of an advocate is a full job requiring certain responsibility dedication and loyalties from the advocate
to his client. The advocate should therefore be free from other employment distractions and dedicate his service
to his client.
Satish Kamar Shama Vs. Law Council of Himachal. Appeal) civil) 3395(1997); decision for the proposition that
an advocate shall not be a full time salaried employee for any person, government, firm, corporation so long as
he continues to practice and shall on taking up any such employment intimate the fact to the law council on
whose roll his name appears and shall thereupon cease to practice as an advocate so long as he continues in such
employment.
S.6 Advocate Act; Although any form in that case may not be representative of the general position in Uganda,
it does however serve as a good illustration for an advocate to ride two horses at the same time.
In Dr Haniraj Chulani v Bar Council of Maharashtra and Goa (1996) A.I.R 1708 this was a case in which a
medical doctor who studied law challenged the Bar Council’s rejection of his application for enrollment as an
advocate. The Supreme Court of India held the legal profession requires full time attention and would not
countenance an advocate riding two horses or more at a time. That the medical profession is a time needing
profession and a person cannot insist to be a practicing medical doctor and advocate simultaneously as such
would create an awkward situation for his clients as well as patients.
Duties;
Duty to accept briefs;
An advocate is under an obligation to accept a brief in the courts he intends to practice unless there are special
circumstances which justify his refusal to accept a particular brief. Every person who is in need of professional
services may exercise the right to engage services of counsel in the presentation of his case. Article 28 of the
Constitution. Therefore it’s the duty of every advocate to whom the privilege of practicing in the courts of law
is afforded to carry out the said instructions with diligence. It shall be the duty of an advocate when accepting a
brief to recope in a letter to his client, the scope of work to be done in the brief and the services for which the
client will be charged. Any amendment to the scope of work may be done with the consent of the client and
shall duly be recorded by the advocate. Advocate shall not stipulate for a fee contingent on the result of
litigation or agree to share the proceeds thereof.
Muwema and Mugerwa Advocates v Shell U Ltd and Ors SCCA 18 of 2011. (refer to page 43-44)
An advocate may declaim a specialist brief if he considers himself not qualified to accept the brief. An earlier
brief once accepted takes precedent over a later brief should any conflict arise in regard to the performance of
such briefs. Advocate shall give his personal attention to all briefs. In doing so he must hold requisite
conferences and consultations with all clients and its improper to handover the claims to anyone else. It is
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improper for an advocate to hold a brief for another advocate except in the case of illness or intervention of
unforeseen and avoidable contingencies causing the latter’s absence or for any other reason which in the opinion
of the law council is good in such circumstances.
An advocate shall accept only as many briefs as he can attend to and shall refrain from accepting briefs in which
he is not likely to be available owing to is pre-occupation in other matters. It shall be improper for an advocate
to change an additional fee to ensure his presence in a matter once he has accepted a brief unless its provided for.
In a case where an advocate after obtaining a fee in advance, he is unable to appear in court at the time of the
hearing the case, an advocate shall be forced to return all the fees to the client. The word brief includes
transactional and non-litigation work entrusted by a client and handled by a lawyer or a firm of lawyers.
A DVOCATE ’ S DUTY TO COURT .
An advocate’s duty to court raises a fundamental obligation that defines his role to the justice system. However,
an advocate’s duties are not curved out in a vacuum while facing financial and competitive persons. Advocates
must fulfill and balance their duties to the client, opposing counsel, the administration of justice and the society
at large.
3 key duties to court.
I. To use tactics that are legal, honest and respectful to court and tribunal.
II. To act with integrity and professionalism while maintaining his responsibility to ensure civil conduct.
III. To educate clients about court processes in the process of promoting public confidence in the
administration of justice.
 An advocate shall appear in court at all times in prescribed dress and his appearance shall always be
presentable and neat.
 An advocate shall during the presentation of his case conduct himself with dignity, respect and honesty.
 An advocate shall address only the court at all times and shall refrain making any statements to opposite
party or interrupt the opposite party when it is not his time to address the court.
 He shall maintain a respectful attitude in court bearing in mind the dignity of the judicial officers. He
shall not be --------- if he has any complaint or grievance against any judicial officer he shall submit to the
proper officer a complaint.
 He shall refrain from making any personal statements to the witnesses and treat them with respect.
 An advocate shall not influence any decision of court by any illegal means. Private communications
with the judge pending any decision are forbidden.
An advocate at the appropriate time in the hearing of the case shall inform the court of;
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a. Any binding authority decided by the court of record.
b. Any authority or materials or similar legislation as that in question of the case including any authority
decided in the Supreme Court which has not disapproved of that authority.
c. Any applicable legislation which the advocate has reasonable grounds to believe to be directly
applicable.
d. Inform court as to the effect of an order which the court is making as soon as the advocate becomes
aware of the misapprehension.
Misleading statements.
An advocate must not make any misleading statements to court. An Advocate must take all necessary steps to
correct any misleading statement to court as soon as possible when he became aware that its misleading. An
advocate has a duty not to divert from material facts of which he has knowledge coupled with the duty not to
mislead court and ought to be balanced with his duty not to disclose to court also information confided to him
by his client.
As a general rule, an advocate will not have made a misleading statement to court by failing to disclose facts
known to the advocate concerning the client’s character or past conduct. An advocate’s duty to court also helps
to define the limits of the zealous nature of the client.
Duty to the client.
The Advocates Act S.1(b) defines a client.as including “any person, who as principal, or on behalf of another, or
as trustee or personal representative, or in any other capacity, has power, express, or implied, to retain or
employ, and retains or employs, or is about to retain or employ, an advocate, and any person who is or may be
liable to pay to an advocate any costs.”
An advocate has a duty to appear and represent the client with due diligence at all times. He must not put the
interests of the client to a disadvantage. He must attend to the instructions at all times as scheduled.
NG. Dastane v Shrikant S. Shivde and anor case no 3453, the Supreme Court of India was faced with a situation
where two advocates succeeded in tormenting a witness by seeking numerous adjournments for cross examining
him in a court of a judicial magistrate. The judicial magistrate had at all times obliged to the adjournments at
merely asking. At some point during the process of the case, one of the respondents sought an adjournment on
account that he was unable to speak because of hurting throat and that the doctor had advised him to take it
two weeks rest and wasn’t able to conduct the matter before court. It was therefore prayed that the matter be
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I SO PRAY, MY LORD
adjourned for three weeks. However, after the case had been adjourned the appellant went out of the court
room and while he was walking around the court premises, he came across the first respondent forcefully and
competently arguing the matter by another court situate in the same building. It was this that forced him to
open a complaint before the state law council which dismissed it saying there was no prima facie case;
Supreme court ruled that Advocate abusing the process of court is guilty of misconduct. When witnesses are
present in Court for examination the advocate concerned has a duty to see that their examination is conducted.
If the advocate has any unavoidable inconvenience, it is his duty to make other arrangements for examining the
witnesses who is present in Court. Seeking adjournments for postponing the examination of witnesses who are
present in Court even without making other arrangements for examining such witnesses is a dereliction of
advocates duty to the Court as that would cause much harassment and hardship to the witnesses. Such
dereliction if repeated would amount to misconduct of the advocate concerned. Legal profession must be
purified from such abuses of the Court procedures. Tactics of filibuster, if adopted by an advocate, is also
professional misconduct. Court found that the conduct of the advocates could amount to professional
misconduct and referred the matter back to the state council for determination.
Other duties of advocate to the client.
 Execute duties as expected of an advocate
 It shall be the duty of the advocate to fearlessly uphold the interests of his or her client by all fair and
honourable means without regard to any unpleasant consequences to himself or others.
 Seek to advise the client to understand the issues in the case and the client’s rights and obligations.
 Expected to give advice on such matters to enable the client give proper instructions.
 Shall not make any compromise without the proper specific instructions of the client.
 Must (unless the circumstances warrant) advise a client appropriately regarding any experiences which
may be advantageous or otherwise.
 Must in contentious matters represent the client not only by mere appearance in court but to diligently
represent the client and regularly and promptly update the client on the developments in the client’s
case as often as possible and definitely after ever hearing in every matter.
 In civil matters, the advocate may as far as possible suggest to the client the option of mediation or
arbitration as ADR.
 To hold is strict confidence all information concerning the business and affairs of the client.
 Shall not at any time be a party to causing discordant in litigation….don’t talk ill of litigation.
 Shall not act on the instructions of any person other than his or her client or an authorized person/agent
of the client.
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 Avoid conflict of interest at all times
 Shall charge such fees as reasonable on receiving the instructions at hand and guided by the law on
remuneration of advocates.
 Shall as far as possible accept payment of fess only by cheque but if payment is made in cash proper
receipts be furnished to the client and a register of the same is maintained.
 Should account and keep account of the client’s money entrusted to him or her and the account should
be showing the amount received from the client. Withdrawals, expenses with respective dates. The
entries into accounts for money received should contain reference as whether the money has been
received for fees or expenses. No advocate shall except with the consent in writing of a client be at liberty
to divert any expenses from the fees. After the termination of the proceedings, the advocate shall be at
liberty to appropriate towards the settled fees due to him any sum remaining and settle the accounts.
The advocate shall be entitled to deduct out of any money of the client remaining in the advocate’s
hands at the termination of the proceedings for which the advocate had been engaged i.e the fee payable
under the rules of court. A copy of the client’s account shall be furnished to him on demand.
A DVOCATE ’ S DUTI ES TO COLLEAGU E .
 Not to allow any ill feelings between clients to influence his conduct toward the other advocate or
advocate’s client.
 Personal animosity may cause them judgment to be clouded by emotional factors and hinder
professional resolution of the matter.
 Not to make discouraging remarks about another advocate. Offensive tactics interfere with the orderly
administration of justice and have no place in the legal system.
 Advocates should avoid any kind of criminal behaviour towards other advocates.
 Avoid dishonest practice.
 Has a duty not to impose on another advocate unless required by the transaction impossible impractical
or manifestly unfair conditions of trust. These include restraints to time.
 An advocate who has access or comes into possession of a document which the advocate reasonably
believes its intended for an opposing party has a duty, (a) to return the document unread and unopened
(b) if he reads by realizing its not intended for him to cease reading.
 Duty to concede to a reasonable request for a trial date, adjournment, a waiver of a procedural
formality.
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 Advocate who knows that another has been consulted in respect of a matter has a duty not to proceed in
default of that same matter.
In Acaali Manzi v Nile Bank 1994 KALR 123 court refused an adjournment by letter.
In Nuru Kaaya v Crescent Transportation Ltd SCCA no. 6 of 2002; The issue was that "The learned trial judge
wrongly exercised his discretion when he refused to grant an adjournment to enable the appellant call its witness
and proceeded to immediately enter judgment for the respondent for UD$ 58,396.
Held; two principles govern the exercise of discretion. The first, is that when trial courts grant adjournments
they (courts) exercise judicial discretion. The second, is that an appellate court will normally not interfere with
the exercise of judicial discretion by a lower court unless the lower court failed to exercise the discretion
judiciously.
Tsekooko agreed with the following passage Per Twinomujuni;
"It is generally accepted that the essence of a trial is that both parties should be heard and except where a party is
deliberately dragging the proceedings in a trial, such a party should not be denied opportunity to present its case.
In the circumstances of this case, I am unable to hold that the learned trial judge exercised his discretion
judiciously. The refusal to grant an adjournment to the appellant was totally unjustified and occasioned a
serious miscarriage of justice. This court therefore, has a duty to interfere with the trial judges exercise of
discretion to correct the injustice".
 Recording; An advocate has a duty not to use a tape recorder or other device to record the conversation
with a client or advocate or anyone else even if lawful without first informing that person.
 On letters; An advocate has a duty to answer with reasonable promptness any professional letter or
communication from another advocate that requires an answer and has a duty to be punctual in
fulfilling the obligations.
 Not to give or request an undertaking that can’t be fulfilled.
 Duty to fulfill every undertaking given
 To honour a trust condition once accepted
 To provide a written undertaking in an unambiguous terms.
R v Advocate Disciplinary Tribunal MA No. 459 of 2014 KLR
Held; An undertaking is a promise to do or refrain from doing something or acting in a manner which may
prejudice the right of the opposite party. It means it is an unequivocal declaration of intention addressed to
someone who reasonably places reliance on it. It can be made by an advocate either personally or through the
name of the firm he usually practices under… that breach of professional undertaking amounts to a professional
misconduct. Since an advocate has a professional duty and or obligation to honour his undertaking, the failure
to do so in my view amounts to a “disgraceful or dishonourable conduct incompatible with the status of an
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advocate hence constitutes a professional misconduct in which event the Tribunal is empowered to investigate
the same
 Not to attempt to negotiate a matter with a party including a government officer or body represented by
an advocate except with consent of that advocate.
 An advocate retained by another as counsel or advisor in a matter has a duty to act only as counsel or
advisor and respect the other advocate.
 Has a duty to avoid ill considered or uninformed …. of competence, advice or conduct of another
advocate but has a duty when requested t advise and if appropriate to represent the client.
 An advocate has a duty to respect lay persons lawfully representing themselves.
P ROFESSIONAL M ISCONDUCT
Introduction
S. 2 (k) of the Advocates Act defines “professional misconduct” to include disgraceful or dishonourable
conduct not befitting an advocate. Misconduct has been defined in Black's Law Dictionary, sixth Edition at
Page 999 thus:-
"A Transgression of some established and definite rule of action, a forbidden act, a dereliction from duty,
unlawful behaviour, wilful in character, improper or wrong behaviour, it synonyms are misdemeanour, misdeed,
misbehaviour, delinquency, impropriety, mismanagement, offense, but not negligence or carelessness.”
In Re A Solicitor Ex Parte the Law Society (1912) 1 KB 302 Darling J held that if it is shown that an advocate in
the pursuit of his profession, has done something with regard to it which would be reasonably regarded as
disgraceful or dishonourable by his professional brethren of good repute, then it is open to say he is guilty of
professional misconduct.
Lord Atkins in Myers v Elman [1940] AC 282, (1939) 4 ALL ER 484, described misconduct “‘By misconduct
is meant something which would reasonably be regarded as disgraceful or dishonourable by solicitors of good
repute—for example, wilfully misleading the court in the conduct of a case.’ Viscount Maugham said:
“Apart from the statutory grounds … a solicitor may be struck off the rolls or suspended on the ground of
professional misconduct, words which have been properly defined as conduct which would reasonably be
regarded as disgraceful or dishonourable by solicitors of good repute and competency.”
W HAT CONSTITUTES MISC ONDUCT .
Misconduct is a sufficiently wide expression but need not necessarily imply the involvement of moral turpitude.
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I SO PRAY, MY LORD
The credibility and reputation of the profession depend on the manner in which the members of the profession
conduct themselves without reproach or alienating the favourable opinion which the public should entertain
concerning it.
In Shambhu Ram Yadav vs Hanum Das Khatry Appeal (civil) 6768 of 2000. A complaint filed by the appellant
against the respondent, Advocate before Bar Council of Rajasthan was referred to Disciplinary Committee
constituted by the State Bar Council. In substance, the complaint was that respondent while appearing as a
counsel in a suit pending in a civil court wrote a letter to Mahant Rajgiri his client inter alia stating that his
another client has told him that the concerned judge accepts bribe and he has obtained several favourable orders
from him in his favour; if he can influence the judge through some other gentleman, then it is different thing,
otherwise he should send to him a sum of Rs.10,000/- so that through the said client the suit is got decided in
his (Mahant Rajgiri) favour. The letter further stated that if Mahant can personally win over the judge on his
side then there is no need to spend money. In reply to complaint, respondent pleaded that the services of the
Presiding Judge were terminated on account of illegal gratification and he had followed the norms of
professional ethics and brought these facts to the knowledge of his client to protect his interest and the money
was not sent by his client to him. Under these circumstances it was urged that the respondent had not
committed any professional misconduct. The State Bar Council noticing that the respondent had admitted the
contents of the letter came to the conclusion that it constitutes misconduct.
The Supreme Court of India held; Legal profession is not a trade or business. It is a noble profession. Members
belonging to this profession have not to encourage dishonesty and corruption but have to strive to secure justice
to their clients if it is legally possible. The credibility and reputation of the profession depends upon the manner
in which the members of the profession conduct themselves. There is heavy responsibility on those on whom
duty has been vested under the Advocates Act, 1961 to take disciplinary action when the credibility and
reputation of the profession comes under a clout on account of acts of omission and commission by any
member of the profession.
To understand the scope and implication of the term misconduct the context of the role and responsibility of
an advocate should be kept in mind and misconduct has to be construed with reference to the subject and the
context wherein the term occurs.
In the Indian case of State Of Punjab And Ors vs Ram Singh Ex. Constable 1992 AIR 2188, 1992 SCR (3) 634
it was held " Thus it could be seen that the word `misconduct' though not capable of precise definition, on
reflection receives its connotation from the context, the delinquency in its performance and its effect on the
discipline and the nature of the duty. It may involve moral turpitude, if must be improper or wrong behaviour;
unlawful behaviour, willful in character; forbidden act, a transgression of established and definite rule of action
or code of conduct but not mere error of judgment, carelessness or negligence in performance of the duty; the
act complained of bears forbidden quality or character. Its ambit has to be construed with reference to the
subject matter and the context wherein the term occurs, regard being had to the scope of the statute and the
public purpose it seeks to serve.
In another Indian case of Noratanmal Chaurasia v. M.R. Murli Case No.: Appeal (civil) 5476 of 1999 The
Supreme Court of India further explored the extent of professional misconduct. In this case the advocate was
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appearing as a litigant in the capacity of a respondent and not as an advocate. While the appellant was leaving
the court hall along with his advocate Shri S.Vijayranjan, the first respondent kicked him on the knee of his left
leg in the court room with an intention to cause injury and further asked him not to appear in the court for
evidence. It was held that the advocate was guilty of misconduct even though he wasn’t acting in that capacity.
Misconduct has not been defined in the Advocates Act. Misconduct, inter alia, envisages breach of discipline,
although it would not be possible to lay down exhaustively as to what would constitute conduct and
indiscipline, which, however, is wide enough to include wrongful omission or commission whether done or
omitted to be done intentionally or unintentionally. It means, "improper behaviour intentional wrong doing or
deliberate violation of a rule of standard or behaviour": Misconduct is said to be a transgression of some
established and definite rule of action, where no discretion is left except what necessity may demand; it is a
violation of definite law. Since misconduct is incapable of exact definition, instances of misconduct will be
determined from context and its effect on the discipline and nature of duty.
I NSTANCES OF MISCONDU CT .
To understand issues relating to misconduct we have to rely on decided cases.
1. Abandoning clients case/dereliction
2. Professional negligence
3. Misappropriation of client’s funds
4. Improper behaviour before judicial officer
5. Contempt of court
6. Passing false information
7. Giving improper advice
8. Misleading clients in court
9. Not speaking the truth
10. Disowning allegiance to court
11. Moving an application without informing or disclosing that a similar application has been rejected by
another authority.
12. Suggesting to bribe court officials.
13. Forcing witness not to tell the truth
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Misbehaviour as misconduct.
In Re: Vinay Chandra Mishra (The ... vs Unknown) AIR 1995 SC 2348 on being asked a question, a senior
advocate, he started to shout and said that no question could have been put to him. He will get the judge
transferred or see that impeachment motion is brought against him in Parliament. He further said that he has
turned up many Judges. He created a good scene in the court. He asked the judge to follow the practice of this
Court. Held; It is not the question of insulting of a Judge of this institution but it is a matter of institution as a
whole. He was found guilty of contempt of court.
Solicitation of profession work
In Rajendra V. Pai vs Alex Fernandes & Ors Appeal (civil) 6142-6144 of 2001 It appears that there were large
scale land acquisition proceedings in the village to which the appellant belongs. There were about 150 villagers
whose lands were involved. Some land owned by the family members of the appellant also suffered acquisition.
Inasmuch as the appellant was an advocate and also personally interested in defending against the proposed
acquisition of land belonging to his family members, the villagers either on their own or on persuasion confided
in the appellant, who played a leading role initially in contesting the land acquisition proceedings and later in
securing the best feasible quantum of compensation. There were around 150 claimants out of whom three only
filed complaints against the appellant which were inquired into by the Disciplinary Committee of the State Bar
Council and held proved against the appellant. The substance of the allegations found proved is that the
appellant solicited professional work from the villagers; that he settled contingent fee depending on the
quantum of compensation awarded to the claimant; and that he identified some claimants in opening a bank
account wherein the cheque for the awarded amount of compensation was lodged and then the amount
withdrawn which identification was later on found to be false. The appellant, was found guilty of professional
misconduct and by order directed his name to be removed from the State roll of advocates. The appellate court
confirmed the finding of the committee stating that Undoubtedly, the appellant should not have indulged into
prosecuting or defending a litigation in which he had a personal interest in view of his family property being
involved. His punishment was reduced to suspension from practice for 7 years.
Lack of instructions;
Kenya Commercial Bank Limited v Stage Coach Management Ltd CIVIL CASE NO. 45 OF 2012 [2014]
eKLR A preliminary objection was raised that the notice of motion was filed without due authority from the
plaintiff company as there was no resolution or no valid resolution of the plaintiff company appointing S. N.
Gikera & Ass. Advocates to institute this suit for and on behalf of the plaintiff company.
Held; that in the absence of a board resolution sanctioning the commencement of this action by the company,
the company is not before the court at all. For that reason, the preliminary objection succeeds and the action
must be struck out with costs, such costs to be borne by the advocates for the plaintiff’. Suit dismissed.
Whereas in this case, the costs were awarded to the defendant to be paid by the plaintiffs, ordinarily such costs
would be paid by the advocate. This is because it is counsel who professes to have the necessary skill, knowledge
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and judgment and consequently when he fails to exhibit it, the plaintiff should not incur the expenses for
counsel’s ineptitude.
In Bugerere Coffee Growers Ltd v Seraduka & Anor. (1970) EA 147 Held; “When companies authorise the
commencement of legal proceedings, a resolution or resolutions have to be passed either at a company or Board
of Directors’ meeting and recorded in the minutes, but no resolution had been passed authorising the
proceedings in this case. The Court held further that where an advocate has brought legal proceedings without
authority of the purported plaintiff the applicant becomes personally liable to the defendants for the costs of the
action.”
In Kabale Housing Tenants Association Ltd v Kabale Municipal Council SC Civil Appeal No. 15 of 2013,
counsel filed pleadings for the appellant but there was evidence to show that the instructions were withdrawn
from him and he had no resolution to show that he was re-instructed. Court held that the application having
been filed by counsel without instructions was incompetent. It stated; In cases where the instructions have been
withdrawn, counsel cannot claim to have instructions to represent the client. Regulation 3(1) of the Advocates
(professional Conduct) Regulations S.I 267-2 A suit brought without instructions is incompetent. See: Buikwe
Coffee Ltd (1962) EA 327.Counsel must thus appear in court with full instructions and authority from his
client. Failure to do so, an advocate will be acting on his own and will not be entitled to any costs. The
application having been filed by counsel without instructions, it is, therefore, incompetent in law
Filing a case without instructions is a breach of Reg.2 hence amounts to misconduct. Instructions extend to
both contentious and non-contentious matters.
Lack of due diligence; advocate is under a duty to provide the legal services in respect of which he or she is
engaged and to do so, competently, diligently and ethically. Failure to do so amounts to misconduct.
Black’s law dictionary defines due diligence as The diligence reasonably expected from, and ordinarily exercised
by, a person who seeks to satisfy a legal requirement or to discharge an obligation. Failure to exercise due
diligence is openly one thing that leads to delivery and inadequate services.
Chemonges Khamisiand Mosobo v Kapchorwa Referral hospital HCCS 27 of 2012.
The plaintiff sued Kapchorwa Referral Hospital and a PO was raised that he sued a wrong party as the hospital
wasn’t a body corporate. Held; that as an officer of court, the plaintiff’s counsel acted without due diligence
contrary to Rule 2(2) of the Advocates (Professional Conduct) Regulations SI 267-2 which requires Advocates
to act diligently in carrying out client instructions. In this plaint it is clear that plaintiff’s counsel did not know
which party to proceed against and on which specific claim. However even after getting to know that
Kapchorwa District Local Government had title to the claimed lands; he took no positive action to rectify the
anomaly
Joseph Kawooya v Uganda SCCA No. 50 of 1999; Ms. Maureen Owor, counsel for the appellant, (who had
been convicted of murder and sentenced to death) in effect argued that the defence counsel, who was assigned
by the trial court under legal aid to defend the appellant, exhibited shortcomings, and did not defend the
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appellant diligently. The appellant made remarks at trial to the that his counsel was bent on his losing the case.
Court found that at the trial Mr. Nyanzi, who represented the appellant, was casual. He was causal during the
tendering in evidence of the charge and caution confession statement. He does not seem to have cared about the
identification and admissibility in evidence, as exhibits, of the various items of property.
Held;
Court referred to Lobo vs Salim (1961) EA223 though a civil case, the passage at , page 229 where the E.A.
Court of Appeal observed that an advocate who appears for a client in a contested case is retained to advance or
defend his client’s case. This he must do strictly upon instructions and with scrupulous regard to professional
ethics
Court thus held; The defence counsel owes a duty to the client to conduct the defence diligently and in the best
interest of the client. That based on the remarks the appellant made at the trial that his counsel was bent on his
losing the case, suggests not only that counsel was not diligent, but that he had thus far conducted the defence
against the client’s interests and probably contrary to instructions.
Professional negligence.
Black’s Law Dictionary defines legal malpractice as A lawyer's failure to render professional services with the
skill, prudence, and diligence that an ordinary and reasonable lawyer would use under similar circumstances.
Elizabeth Mokgothu Ramonyai v L P Molope Attorneys High Court of South Africa Case No. 2010/29310
The plaintiff in her particulars of claim alleges that her claim became prescribed in the defendant’s care due to
his failure to timeously issue and serve summons against the Soweto Supermarket CC and other entities whose
negligent conducted rendered them liable for the damages she suffered as a result of her injury and its sequelae.
Further the plaintiff alleges that “pursuant to the terms of the defendant’s mandate as an attorney specializing in
personal injury claims, he was obliged to competently prosecute her claim with reasonable care, skill, and
diligence.”
Held;
“Professional negligence is the failure by an attorney to act with the competence reasonably expected of
ordinary members of the attorney’s profession. An attorney must be meticulous, accountable,… He or she must
serve his client faithfully and diligently and must not be guilty of any unnecessary delay. He or she must once he
or she has undertaken the client’s case, not abandon it without lawful reason or excuse. An attorney who fails to
explain his or her precise instructions and lays possum invites an adverse inference against him or herself. Where
a client’s claim prescribes under his or her watch, he or she is guilty of a breach of his or her mandate and duty to
his or her client by his or her failure to present countervailing evidence that his or her mandate and instructions
were circumscribed and not open ended.”
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…“An attorney is liable for the consequence of gross negligence if he or she displays a lack of reasonable skill and
diligence in the performance of his or her duties in matters within his or her field of practise, expertise or
knowledge”
…”An attorney’s liability arises out of contract and his or her exact duty towards his or her client depends on
what he or she is employed to do. In the performance of his or her duty or mandate, an attorney holds himself or
herself out to his or her clients as possessing the adequate skill, knowledge and learning for the purpose of
conducting all business that he or she undertakes. If, therefore, he or she causes loss or damage to his or her
client owing to a want of such knowledge as he or she ought to possess, or the want of such care he or she ought
to exercise, he or she is guilty of negligence giving rise to an action for damages by his or her client against him or
her.”
There is no defence to a claim of negligence where an attorney delayed in issuing summons and if he or she did
so after the claim had prescribed, he or she is guilty of the breach of a duty of care in which the plaintiff’s
damages loss was foreseeable.
ON THE NATURE OF THE ATTORNEY ’ S DUTIES , HELD ;
The nature of a an attorney’s contractual duties encapsulates: ” the implied obligation to devote attention to the
client’s business with the reasonable care and skill to be expected from a normally competent and careful
practitioner… that obligation (is not only a compendious or exhaustive definition of all the duties assumed
under the contract created by the retainer and its acceptance)…. A contract gives rise to a complex of rights and
duties of which the duty to exercise reasonable care and skill is but one…To conduct a personal injuries action,
presumably the solicitor’s specific duties include;
(1) obtaining a medical report;
(2) instructing counsel; and
(3) issuing the claim within the limitation period.
The solicitor’s failure to carry out some necessary step is normally treated as a breach of the general duty to
exercise reasonable care and skill.”
Jacob Mathew vs State Of Punjab & Anor CASE NO.:Appeal (crl.) 144-145 of 2004; this concerned medical
negligence whereby a patient was given an oxygen cylinder which was empty and he died. However, the case is
relevant in professional negligence generally. It was held;
Negligence has three meanings. They are: (i) a state of mind, in which it is opposed to intention; (ii) careless
conduct; and (iii) the breach of duty to take care that is imposed by either common or statute law. All three
meanings are applicable in different circumstances but any one of them does not necessarily exclude the other
meanings. (Para 1.01)
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I SO PRAY, MY LORD
The essential components of negligence, as recognized, are three: "duty", "breach" and "resulting damage", that is
to say:-
1. the existence of a duty to take care, which is owed by the defendant to the complainant;
2. the failure to attain that standard of care, prescribed by the law, thereby committing a breach of such duty;
and
3. damage, which is both causally connected with such breach and recognized by the law, has been suffered by
the complainant.
That Deviation from normal practice is not necessarily evidence of negligence. To establish liability on that basis
it must be shown (1) that there is a usual and normal practice; (2) that the defendant has not adopted it; and (3)
that the course in fact adopted is one no professional man of ordinary skill would have taken had he been acting
with ordinary care.
That negligence by professionals in the law of negligence, professionals such as lawyers, doctors, architects and
others are included in the category of persons professing some special skill or skilled persons generally. Any task
which is required to be performed with a special skill would generally be admitted or undertaken to be
performed only if the person possesses the requisite skill for performing that task. Any reasonable man entering
into a profession which requires a particular level of learning to be called a professional of that branch, impliedly
assures the person dealing with him that the skill which he professes to possess shall be exercised and exercised
with reasonable degree of care and caution. He does not assure his client of the result. A lawyer does not tell his
client that the client shall win the case in all circumstances. A physician would not assure the patient of full
recovery in every case. A surgeon cannot and does not guarantee that the result of surgery would invariably be
beneficial, much less to the extent of 100% for the person operated on. The only assurance which such a
professional can give or can be understood to have given by implication is that he is possessed of the requisite
skill in that branch of profession which he is practising and while undertaking the performance of the task
entrusted to him he would be exercising his skill with reasonable competence. This is all what the person
approaching the professional can expect. Judged by this standard, a professional may be held liable for
negligence on one of two findings: either he was not possessed of the requisite skill which he professed to have
possessed, or, he did not exercise, with reasonable competence in the given case, the skill which he did possess.
The standard to be applied for judging, whether the person charged has been negligent or not, would be that of
an ordinary competent person exercising ordinary skill in that profession. It is not necessary for every
professional to possess the highest level of expertise in that branch which he practices.
Breach of undertaking.
Reg 14 of the The Advocates (Professional Conduct) Regulations. SI 267-2
Provides for Undertakings by an advocate.
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An advocate shall not—
(a) give any undertaking to another advocate or any other person knowing that he or she has no authority or
means of satisfying the undertaking; and
(b) knowingly breach the terms of an undertaking
Breach of undertaking as stated in Reg 14 amounts to professional misconduct, therefore an advocate has a
professional duty or obligation to honour his or her undertaking, failure to do so amounts to disgraceful or
dishonourable conduct incompatible with the status of an advocate.
The principles guiding professional undertaking were dealt extensively by Warsame, J (as he then was) in Equip
Agencies Limited vs. Credit Bank Limited Nairobi HCCC No. 773 of 2004 when he stated inter alia as follows:
“An undertaking is usually given to ease and smoothen the path of transactions carried out by advocates. It is a
convenient method or tool to circumvent the delay and operational difficulties, so that transactions can be
easily, properly, smoothly and fastly conducted between advocates. It is a contract between Advocates after an
offer and acceptance, with a resulting consideration which follows from one Advocate to another...An
undertaking is a promise to do or refrain from doing something or acting in a manner which may prejudice the
right of the opposite party. It means it is an unequivocal declaration of intention addressed to someone who
reasonably places reliance on it. It can be made by an advocate either personally or through the name of the firm
he usually practices under...The breach of professional undertaking can result in lack of mutual or cordial trust
between Advocates and invariably puts the administration of justice into disrepute. The advocates by relating
together through a professional undertaking are officers of the court; therefore as far as possible it is mandatory
for them to respect their words for the benefit of mutual continuity of their respective relationship.
The above case was relied on in Republic v Advocates Disciplinary Tribunal & 2 others Ex parte Mpuko
Nahason Mwiti [2015] eKLR. The genesis of this matter was that on or about 22nd September, 1998 the
Applicant trading as Mwiti & Company Advocates issued a professional undertaking to settle the outstanding
loan account balance held with ICDC by Corik Investment Company Limited upon release to them of the title
documents and the respective discharge of charge instruments. Consequently, on 24th September, 1998 the title
documents and discharge were released to the firm of Mwiti & Company Advocates which documents were
received by one Hannah Muriungi Gachuhi from the said firm and who appended her signature on the
forwarding letter. However, despite releasing the title documents and the discharges of charge, the said firm did
not honour their professional undertaking and on 14th February, 2000 ICDC filed a complaint against the
Applicant before the Commission which complaint was later escalated to the Tribunal.
Held; hat the failure to honour professional undertaking amounts to a professional misconduct a matter which
the Tribunal is legally mandated to entertain
In the same vein, it was held in Equip Agencies Limited vs. Credit Bank Limited (supra) that:
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“Failure to honour an undertaking is not only a professional misconduct but a criminal conduct with intent to
defraud. An honourable member must not first give an undertaking but when he gives it, he must at all times
endeavour to honour the same especially when it is given to a professional colleague.” [Emphasis mine].
It is therefore clear both on the law and on authorities that breach of professional undertaking amounts to a
professional misconduct. Since an advocate has a professional duty and or obligation to honour his undertaking,
the failure to do so in my view amounts to a “disgraceful or dishonourable conduct incompatible with the status
of an advocate” under section 60(1) of the Advocates Act hence constitutes a professional misconduct in which
event the Tribunal is empowered to investigate the same.
Breach as referred to in the above case brings us back to Reg 14 and is subject to disciplinary actions.
D ISCIPLINARY POWERS O F COURT .
The courts have inherent power to commit an advocate for breach of an undertaking…… S. 17 of the Advocates
Act provides that Nothing in this Act shall supersede, lessen or interfere with the jurisdiction of any court,
inherent or otherwise, to deal with misconduct or offences by an advocate, or any person entitled to act as such,
committed during, or in the course of, or relating to, proceedings before the court.
It would be difficult if not impossible for advocates to carry out their duty to each other and to the public, if an
undertaking by advocates becomes unreliable and unenforceable. Failure to honour professional consideration,
in the court’s view, amounts to misrepresentation or fraud. The purpose of an undertaking is to achieve a
desired goal of mutual trust. In the premises it is incumbent upon advocates to always honour their undertaking
unless there is a vitiating factor which the court is bound to consider...”.
The powers of court under S.17 were confirmed in the case of advocate for breach of undertaking on the basis
that the court seeks to exercise its punitive and disciplinary power to prevent a breach of duty by an officer of
the court, which is quite distinct and separate from the client’s right. Therefore, the court even if it has no right,
it has jurisdiction to make an order in exercise of its disciplinary jurisdiction. The purpose of the punitive and
disciplinary powers of the court’s jurisdiction over advocate is not for the purpose of enforcing legal rights but
for enforcing honourable conduct among them in their standing as officers of the court by virtue of section 57
of the Advocates Act, Chapter 16 Laws of Kenya...It is not the business of the court to oppress an advocate for
no reasonable cause. The court is always reluctant to degrade an advocate unless the circumstances show that his
conduct is dishonourable as an officer of the court, and it is for that reason that the court would exercise its
punitive and disciplinary powers to ensure that advocates conduct themselves in a manner that pleases the eyes
of justice.
Shell and 9 ors v Muwema SCCA NO.02 OF 2013
At the hearing of M/A 645/2010 on the 19/11/2010,Mr.Tumusiime stated that he would deal with the
preliminary points of law in his submissions in the appeal. Mr. Muwema objected to this mode of proceeding
arguing that the court was under obligation to dispose of the preliminary points before proceeding to the
appeal. Mulyagonja J ruled that the appeal proceeds on its merits and that the preliminary points of law would
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be dealt with in her judgment. Mr. Muwema made an application that the judge disqualify herself because she
was biased. At some point during the submissions the application degenerated into a personal affront in which
Mr. Muwema treated the judge like a criminal or witness under cross examination as follows:
“Muwema; ….You are not a proper judicial officer to continue hearing this matter.
Tumusiime; I wish to interject. The manner in which my learned friend is addressing court is not proper. Court;
Let him have his day in court. He is a party to the suit, not just counsel.
Muwema; I put it to you that you are not the proper judicial officer to hear this matter.
Court; It seems I am on trial here. Mr.Muwema, are you now cross-examining me?
Muwema; No I am not.(He continues in an accusatory manner.)Even the ruling that you have just read appears
to have been pre-written….”
Held; Court agreed with the trial judge that this was an unfortunate occurrence in which a judge’s jurisdiction
and competence were challenged in a fully packed court room in an embarrassing manner and without any
warning.
Considering the professional misconduct displayed by Mr.Muwema both in the judge’s chamber’s and open
court room ,the judge had the power to discipline Mr. Muwema as an advocate under Section 17 of the
Advocates Act. She was right to suspend him from her court until disciplinary proceedings before the Law
Council were heard to their final conclusion as the procedure stipulates in Sections 20 to 25 The judge,
however, should only have suspended Mr. Muwema from appearing in her court for the particular proceedings
and not the entire Commercial Court. Suspending Mr. Muwema from appearing in the entire Commercial
Court went beyond the judge’s powers. She seems to have done this not as a judge presiding over particular
proceedings but as Acting Head of the Commercial Court. That was wrong
Sharing fees with non-lawyers.
An advocate is prohibited from sharing, dividing fees directly or indirectly with non-lawyers. This may include
law students and clerks who bring in or refer business to advocates.
Fees declared to be paid contingent to the success of the writ are equally nit permissible because to do so would
amount to champerty. An illegal agreement in which a person with no previous interest in a lawsuit finances it
with a view to sharing the disputed property if the suit succeeds
The doctrine of champerty refers to an agreement with the plaintiff where an advocate agrees to put in money
and resources for consideration of taking a percentage of the claim once successfully resolved. In common law
this was on the theory that it encouraged lawsuits. The advocates Act codified the Champerty doctrine and it is
outlawed in Uganda.
S. 51 of the Advocates Act provides that (1) An agreement under section 48 or 50 shall—
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(a) be in writing;
(b) be signed by the person to be bound by it; and
(c) contain a certificate signed by a notary public (other than a notary public who is a party to the agreement) to
the effect that the person bound by the agreement had explained to him or her the nature of the agreement and
appeared to understand the agreement. A copy of the certificate shall be sent to the secretary of the Law Council
by prepaid registered post.
Subsection 2 thereof provides that; An agreement under section 48 or 50 shall not be enforceable if any of the
requirements of subsection (1) have not been satisfied in relation to the agreement, and any advocate who
obtains or seeks to obtain any benefit under any agreement which is unenforceable by virtue of the provisions of
this section shall be guilty of professional misconduct.
IN Kituuma Magala &Co Advocates Vs Celtel (U) Ltd, [2001-20005] HCB Vol 3 at 72 Supreme Court held
that advocates are free to enter into remuneration agreements with their clients in terms of section 48 and 50 of
the Advocates Act as long as these agreements comply with the requirements provided by section 51 of the Act
otherwise they are not enforceable.
S. 55 provides that Nothing in section 50, 51, 52, 53 or 54 shall give validity to—
(a) any purchase or acquisition through other means by an advocate of the interest, or any part of the interest, of
his or her client in any suit or other contentious proceedings.
(b) any agreement by which an advocate retained or employed to prosecute any suit or other contentious
proceeding stipulates for payment only in the event of success of that suit or proceeding; or
(c) any disposition, contract, settlement, conveyance, delivery, dealing or transfer which is under the law relating
to bankruptcy invalid against a trustee or creditor in any bankruptcy or composition.
Reg. 26 provides that An advocate shall not enter into any agreement for the sharing of a proportion of the
proceeds of a judgment whether by way of percentage or otherwise either as—
(a) part of or the entire amount of his or her professional fees; or
(b) in consideration of advancing to a client funds for disbursements.
Shell and 9 Ors v Muwema and Mugerwa Advocates and Solicitors SCCA NO.02 OF 2013
The ten appellants together with forty other companies are Oil importers. On 7th April 2009, Rock Petroleum
(U) Ltd. which was represented by Muwema & Mugerwa Advocates, the 1st respondent law firm, obtained a
court order to prosecute a representative suit for recovery of excise duty from Uganda Revenue Authority
(URA) the 2nd respondent which it had wrongly collected in the sum of Shs. 56,184,191,050/= through an
order under the Taxes and Duties (Provisional Collection) Act. This order had expired for the period of
2007/2008.The respondent filed and prosecuted Originating Summons No.009/2009, Rock Petroleum (U)
Ltd versus Uganda Revenue Authority and judgment was entered in favour of the oil companies by Mukasa J
253
on 20th July 2011 as follows: “The Defendant shall refund to each of the Diesel and Petrol Importers all the
moneys collected in excess and the costs of the suit.”
Unknown to the ten appellants , the 1st respondent on 1st September, 2009 the same day OS 009/2009 was
filed in the High Court entered into a remuneration agreement with Rock Petroleum (U) Ltd. in which it was
stated, inter alia, that “1 The Advocates shall be entitled to costs of the suit and an additional fee which is
equivalent to 16% of the total proceeds of the clients’ claims or whatever total sum of the claim that the court
shall finally award or declare to be due to the clients. “2 In the event the recovery is protracted by the appeal
process, advocates shall be entitled to a further 4% of the total claim.”
None of the ten appellants signed or ever saw the agreement until the 1st respondent sought to execute it against
them. The first respondent demanded Uganda shillings 8.9billion from “URA” the second respondent which
refused to pay. The 1st respondent filed Miscellaneous Application No. 622/2009 in bid to cause the 2nd
respondent to pay Uganda shillings 8.9 billion. The second respondent opposed the application. The appellants
filed Miscellaneous Application No.625 of 2010 challenging the agreement between Rock Petroleum (U) Ltd
and the 1st respondent claiming that they were not aware of the agreement.
Whether the Remuneration Agreement between the 1st Respondent and Rock Petroleum (U) Ltd was illegal.
Counsel contended that the remuneration agreement offended the law against champerty and maintenance
Held; The remuneration agreement was only signed by Allan Papaok Dokoria, director of Rock Petroleum (U)
Ltd. The 10 Appellants did not sign any where on this remuneration agreement as provided for in Section 51 (1)
(b). This means that the Appellants did not authorize Rock Petroleum (U) Ltd to enter into such an agreement
later or intended to be bound by its terms. The agreement thus does not comply with Section 51(1) (b). Each
person bound had to appear and satisfy the Notary Public that they understood the nature of the agreement.
This was never done at all.
Per Justice Kitumba; Champerty and maintenance are against Public Policy. The argument by counsel for the
1st respondent that champerty and maintenance doctrines are not relevant any more to our legal jurisprudence
because of statute law and the strong civil justice system is not plausible. Champerty and maintenance doctrines
have been codified in the Advocates Act. It is now not only a matter of common law, but also statute law
protecting the public. This court must also take into account the level of civic education of the general
population and the numerous complaints made by lay people against advocates’ malpractices.
Having considered that the 1st respondent sought to share in the proceeds of the appellants claim at 16% as per
the remuneration agreement, the remuneration agreement is champertous in nature. It is therefore illegal and
unenforceable and the 1st respondent cannot seek to enforce it. In Active Automobile Spares Ltd v Crane Bank
Ltd & Rajesh Pakesh (supra) it was held that no court ought to enforce an illegal contract if the illegality has
been brought to its notice, where the person seeking the aid of the court is party to the illegality.
In Re Trepca Mines Ltd [1962]3 ALL ER 351, Lord Denning said:
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I SO PRAY, MY LORD
“The reason why the common law condemns champerty is because of the abuses to which it may give rise. The
common law fears that the champertous maintainer might be tempted, for his own personal gain, to inflame the
damages, to suppress evidence, or even to suborn witnesses.”
Offences under the Advocates Act;
Contentious and non-contentious matters
In normal practice of an advocate, it is not uncommon for advocates to handle instructions from more than 1
client for non-contentious matters. the challenge comes when its contentious and one client drags the other to
court either for non performance of an obligation, then how the advocate deals with such challenge is what
creates the confrontation.
Advocate not to prejudice former client. (Reg.4.)
b. Advise the parties that they have an option to settle the contentious issue by direct negotiations in which the
lawyer does not participate.
c. There are other ways in which the lawyer evaluates the mischief likely to be caused by insisting on
representing one client against the former client as long as his instructions do not prejudice the other.
An advocate shall not accept instructions from any person in respect of a contentious or noncontentious matter
if the matter involves a former client and the advocate as a result of acting for the former client is aware of any
facts which may be prejudicial to the client in that matter.
If the matter involves former client, the following shall apply;
a. he shall refer the matter to some other lawyer.
In Excell High School and Ors v John Paul Baingana HCMA NO 1019 OF 2014
The Applicants filed this application by Notice of Motion under the provisions of Regulation 4 of the
Advocates (Professional Conduct) Regulations S I 267 – 2 for orders to bar the Respondent from representing
Hon. Kabakumba Masiko in HCCS No. 105 of 2011 against the Applicants/Plaintiffs on grounds that the
Respondent previously served as legal Counsel for the Applicants in a matter involving the sale of three schools
to Ms Kabakumba Masiko. Secondly the Respondent had previously served as legal Counsel for the Applicants
in other matters. Thirdly during the course of the Respondents service as legal Counsel for the Applicants, the
Respondent came across confidential information, which he now seeks to use to the prejudice of the Applicants
in HCCS 105/2011. Fourthly the Respondents continued representation of the Defendant in HCCS No.
105/2011 is prejudicial to the Applicants.
Held; regulation 4 of the Advocates (Professional Conduct) Regulations clearly envisages a bar to the
acceptance of instructions. It places the duty on the advocate not to accept instructions in respect of a
contentious or noncontentious matter if it involves a former client. However the advocate must be aware of a
255
matter which is prejudicial to the former client or even aware of confidential information which should not be
divulged.
However court found that the Respondent accepted instructions even when he and the Applicants knew that
the dispute arose out of the noncontentious transaction of sale of property which later became contentious. In
the premises having accepted instructions without objection and having taken significant steps in the
prosecution of the defence to the extent that the issues were narrowed down and partial judgment was entered,
the Applicants waived their right to object to the conduct of the defence of the Defendant by the Respondent.
They are also barred by the doctrine of estoppels under section 114 of the Evidence Act Cap 6 from objecting to
the Defendant.
Advertising.
Reg 24. Advocate’s nameplate or signboard.
(1) An advocate may erect a plate or signboard of not more than 36 centimetres by 25.5 centimetres in size
containing the word “advocate”, indicating his or her name, place of business, professional qualifications,
including degrees, and where applicable, the fact that he or she is a notary public or commissioner for oaths.
2) Notwithstanding sub regulation (1) of this regulation, a nameplate or signboard shall, in the opinion of the
Law Council, be sober in design.
(3) No advocate shall carry on any practice under a firm name consisting solely or partly of the name of a
partner who has ceased to practice as an advocate.
(4) An advocate or a firm of advocates affected by sub regulation (3) of this regulation shall be allowed five years
from the date of the change in the composition of the firm, in which to effect the required change in the firm
name.
(5) Notwithstanding sub regulation (1) of this regulation, no advocate shall include on his or her nameplate,
signboard or letterhead any nonlegal professional qualifications or appointments in any public body whether
the appointments are present or past.
Sec. 74(f) of the Act states:
No advocate shall advertise in relation to his or her professional business, except as may be permitted by
regulations made by the Law Council.
Reg. 25. Advocate not to advertise his or her name, etc.
(1) An advocate shall not allow his or her name or the fact that he or she is an advocate to be used in any
commercial advertisement.
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I SO PRAY, MY LORD
(2) An advocate shall not cause his or her name or the name of his or her firm or the fact that he or she is an
advocate to be inserted in heavy or distinctive type, in any directory or guide and, in particular, a telephone
directory.
(3) An advocate shall not cause or allow his or her name to be inserted in any classified or trade directory or
section of such directory.
Read further; Legal Ethics and Professionalism; A Handbook for Uganda pg. 198
Reg 31. Offences under the Advocates Act, etc
(1) Any act or omission of the advocate, which is an offence under the Advocates Act, shall be professional
misconduct for the purposes of these Regulations.
(2) Any conduct of an advocate, which in the opinion of the Disciplinary Committee, whether the conduct
occurs in the practice of the advocate’s profession or otherwise, is unbecoming of an advocate shall be a
professional misconduct for the purposes of these Regulations
D ISCIPLINARY OFFENCES BY ADVOCATES .
74. Disciplinary offences by advocates.
(1) No advocate shall—
(a) take instructions in any case except from the party on whose behalf he or she is retained or some person who
is the recognized agent of that party within the meaning of the Civil Procedure Act or an Act amending or
replacing that Act or some servant, relation or friend authorised by the party to give the instructions;
(b) mislead or allow any court or officer of any court to be misled;
c) tender or give or consent to the retention out of any fee paid or payable to him or her for his or her services of
any gratuity for procuring or having procured the employment in any legal business of himself or herself or any
other advocate;
(d) directly or indirectly procure or attempt to procure the employment of himself or herself or his or her
partner or assistant as an advocate, through or by the intervention of any person to whom remuneration for
obtaining such employment has been given by him or her, or agreed or promised to be so given;
(e) accept any employment in any legal business through a tout or employ a tout as defined in section 75;
(f) advertise himself or herself in any way in relation to his or her profession or business as an advocate, except so
far as may be necessary to mark his or her office or to give his or her address to persons having business
communications or dealings with him or her;
257
(g) directly or indirectly hold himself or herself out or permit himself or herself to be held out, whether by name
or otherwise, as being prepared to undertake professional business for any fee or consideration which shall be
less than the scale of charges, if any, for the time being in force;
(h) agree with his or her client either before, during or after the conduct of any non-contentious professional
business to undertake such business for any fee or consideration whatsoever that shall be less than that set out in
the scale of charges, if any, for the time being in force;
In Shell v Muwema supra
Held; Section 74 of the advocates Act provides for disciplinary offences by advocates. Section 74(1) (i) provides
for misleading or deceiving a client in any respect material to the client. Mr. Muwema made the matter seem so
big and complex to the client as indicated in the fee agreement to the extent that there were necessary statutory
and contingent expenses to be made so as to pursue the matter which amounts were never clearly explained to
the clients.
Section 74(1)(j) provides for contempt of court which was manifest by Mr. Muwema loudly accusing the judge
of bias in a fully packed court room yet there is a clear procedure to be followed in case a judge is to recuse
him/herself from hearing a matter.
Res Sub Judice
Sub judice is a Latin word which means ‘under judgment’ or ‘under judicial consideration.’ It is a common law
rule that prohibits the publication of matters before court. The rule applies to parties to the case, their lawyers
and the entire public. However, the rule allows fair and accurate reporting by the media on the factual content
of the matter provided in doing so they do not prejudge it. Violation of the rule amounts to contempt of court.
The sub judice rule reinforces the right to a fair hearing as provided for in Article 28(1) of the Constitution of
the Republic of Uganda.
Reg 20. Provides An advocate shall not make announcements or comments to newspapers or any other news
media, including radio and television, concerning any pending, anticipated or current litigation in which he or
she is or is not involved, whether in a professional or personal capacity. The exception, however, is that
advocates can make such comments in an educational or academic context, in line with academic freedom in
institutions of learning as stipulated in Art. 29 (1) (b) of the Constitution of the Republic of Uganda.
D ISCIPLINARY M EASURES
Section 2(1) of the Advocates Act cap 267 as amended, provides for the establishment of the law council and it
shall consist of a judge, ULS president, LDC director, MUK school of law head of department of law, 2
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I SO PRAY, MY LORD
practising advocates elected by ULS and one officer with legal qualifications in service of the government
appointed by the Attorney general.
Section 3 of the advocates act cap 267 as amended provides for the functions of the law council
a) To exercise general supervision and control over professional legal education in Uganda
b) To approve courses of study and to provide for the conduct of qualifying examinations
c) To advise and make recommendations to the government on matters relating to the profession of
advocates.
d) To exercise disciplinary control over advocates and clerks through the disciplinary committee
e) To exercise general supervision and control over the provision of legal aid and advice to indigent
persons.
Section 17 of the Advocates act cap 267 as amended provides for the powers of the court that is the disciplinary
powers of the courts over advocates or any persons. In the case of Shell (u) ltd and 9 others v muwema &
mugerwa advocates and solicitors
Section 18 (1) of the advocates act cap 267 as amended, the disciplinary committee is established and it shall
consist of aa member of the law council (with legal qualifications in service of the government appointed by the
attorney general ) and four other members of the law council other than the chairperson.
Section 18(3) of the advocates act cap 267 as amended, the chairperson of the disciplinary committee to be
appointed by the law council.
Section 18(5) of the advocates act cap 267 as amended, the quorum of the disciplinary committee shall be 3 and
decisions to be by majority of the votes.
Section 18(7) of the advocates act cap 267 as amended, the secretary to the law council shall be the secretary to
the disciplinary committee although the committee can appoint any fit and proper person to act as secretary.
D ISCIPLINARY P ROCEDURE OF A DVOCATES .
a) A Complaint against an advocate of professional misconduct may be made to the DC by law council or
any person., as per section 20(1) of the advocates act cap 267
b) The secretary to the D.C shall refer to the D.C as soon as practicable. (Section 20(2) cap 267 as
amended)
c) The D.C shall furnish a copy of complaint plus any affidavit and any other relevant document to the
advocate not less than 7 days before the date fixed for hearing. (Section 20(3) cap 267 as amended)
d) The D.C shall fix a date for the hearing of the complaint. (Section 20(2) cap 267 as amended)
259
e) At the hearing, a party is entitled to be represented by an advocate. (Section 19(2) cap 267 as amended)
f) After hearing the complainant and the advocate, the D.C may dismiss the complaint or if a case of
professional conduct has been made out, it may make the following order. (Section 20(4) cap 267 as
amended)
 That the advocate be admonished
 That the advocate be suspended from practice for a maximum period of 2 years
 That the name of the advocate be struck off the roll
 That the advocate pay a fine or compensation.
The D.C may make an order as to payment of any costs, witness expenses or expenses of the committee in
connection with the hearing (sec.20(5) cap 267)
Any order of the D.C shall be executable as if it were a decree of the high court. (Section 20(8) cap 267 as
amended
g) The registrar of the high court shall inform the secretary ULS of making of any entry in respect of the
advocate on the roll and of the removal from or the striking off the roll. ( sec.30(1) cap 267 as amended)
h) The registrar of the high court shall cause to be published in the gazette a notice of the final order of the
D.C (Section 30 (2) of the advocates act cap 267)
i) Where possible, an advocate can appeal against the decision of the D.C in the high court with in 14 days
by giving notice of appeal to the Registrar. The advocate shall also file a memorandum of appeal within
30 days. ( section 22(1) of the advocates act cap 267)
 Powers of the high court shall be exercised by a bench of 3 judges of the high court. (section 26(1) of
the advocates act cap 267 as amended)
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I SO PRAY, MY LORD
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ISAAC CHRISTOPHER LUBOGO

ISAAC CHRISTOPHER LUBOGO

© 2022 ISAAC CHRISTOPHER LUBOGO

First Edition 2022

First published in Uganda by:

View this author’s profile at (https://www.lubogo.org)

This book consists of

VOLUME ONE MANAGEMENT SKILLS

VOLUME TWO ACCOUNTING FOR LAWYERS

VOLUME THREE TAXATION

VOLUME FOUR TRIAL ADVOCACY

VOLUME FIVE PROFESSIONAL CONDUCT

MANAGEMENT SKILLS ..................................................................................................................1

STAGES OF CHANGE ................................................................................................................................ 28

WHAT YOU SHOULD NOT DELEGATE ............................................................................................. 70

SAYINGS OF THE WISE ............................................................................................................................. 96

ACCOUNTING FOR LAWYERS ................................................................................................ 100

AGREEMENT OF THE CASH AND BANK BALANCES ................................................................. 125

TAXATION ................................................................................................................................... 137

TRIAL ADVOCACY .................................................................................................................... 162

DOCUMENTARY EXHIBITS ................................................................................................................. 183

THE NATURE AND CONTENT OF AN OPENING STATEMENT ............................................. 206

PROFESSIONAL CONDUCT ..................................................................................................... 218

GUIDING PRINCIPLES IN AN ADVOCATE-CLIENT RELATIONSHIP ................................... 228

Are Your Ready to Be a Manager?

So, why is management important?

What is it Like to Be a Manager?

What do managers have in common?

c) Build & coordinate an entire system

d) Create systems/conditions that enable others to perform those tasks

e) Recognize the key role of people

f) Managers use a multitude of skills to perform functions

 Top-level managers make decisions affecting the entirety of the firm.

Management as an art, application to solution of practical problem is an art

a) A body of principles, techniques, skills and specialized knowledge

b) Formalized methods of acquiring training &experience

c) Establishment of a representative organization with professionalization as its goal

d) Formation of ethical codes for the guidance of conduct

e) Charging of fees based on services

The difference can be summarized under : -

d) Organization - social entity that is goal directed and deliberately structured

e) Effectiveness - degree to which organization achieves a stated goal

The Management Functions

a) Planning. Identifying goals and resources or future organizational performance.

b) Organizing. Assigning tasks, delegating authority and allocating resources.

e) Controlling. Monitoring activities and taking corrective action when needed.

E XAMPLES O F M ANAGEMENT S KILLS

P ROBLEMS FACED BY M ANAGERS .

management is an important condition of sustainable development (Howell in Blunt et al, 1993, p.

W HEN S KILLS F AIL

Common failures include:

c) Treating employees as instruments.

e) Being Too Friendly

f) Failing to Define Goals

M ANAGING D URING T URBULENT T IMES

a) Communicating with clarity, listening with interest

b) Thinking strategically, problem-solving, and making timely decisions

c) Managing time based on priorities

e) Inclusive leadership skills