DECLARATION

I, BALABA ALLAN, declare that this report has been written and compiled by myself and
where work of others is used acknowledgement has been made. It has never been submitted to
any institution of higher learning for any academic award. Other information written in this
report was obtained from the organization I conducted my field attachment.

Signature: ……………………... Date: ……………………...........

BALABA ALLAN
21/U/04495/EXT

i
 ACKNOWLEDGEMENT
First and fore most I thank the almighty God for the gift of life, knowledge, direction and
tremendous providence that He gave me throughout the compilation of this report and the course
at large. It has been the Lord’s Grace that has led me to the successes and endurance to the
hardships and trails in my journey of academics, I thank you dear Lord the Almighty!

I wish to register my heartfelt gratitude to the following for their constructive contributions and
assistance in having this report complete.

Sincere appreciation goes to the Directorate of Human Resource as well as the Directorate of
Finance Makerere University, for the great opportunities granted to me, to train with their
organizations in my internship training.

Sincere appreciation goes to my academic supervisor Prof. Edward Bbaale the professional
advice, comments and guidelines provided in the compilation of this internship report. May you
receive my humble appreciation and may the Almighty God bless you richly

Special thanks go to the staff and management of the Directorate of Research and Graduate
Training, Finance Department (Accounts section), Mr. Mawejje Phillip, Mr. Lwanga Charles,
Mr. Nsiime Enos and the entire staff of DRGT for the endless effort, unconditional guidance,
encouragement and support given that greatly benefited me making my internship training
successful and may the Almighty God reward them abundantly.

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 EXECUTIVE SUMMARY

This internship report contains four chapters in the following order: information about the
organization, Management of the internship exercise, Findings/Observations during internship,
Conclusions, Recommendations and way forward of the internship attachment.

The organization was suitable for internship attachment because it has trained and qualified
personnel additionally, they are so interactive and willing to be consulted.

This internship report is about the field training carried out by the student as a trainee at
Makerere University Kampala in the Senate Building in the DRGT Finance Department. The
field attachment report is a partial fulfillment of the requirement for the award of a Bachelor of
Commerce Degree of Makerere University. It intends to expose the student to the basics of real
working environment. The second chapter gives coverage about the expertise the student attained
through the duties undertaken. These duties include; preparation of payments using cheque
vouchers, preparation of journal vouchers, bank reconciliation, preparation of cashbook, data
capturing and filing of documents, stock taking and among other duties coupled with
responsibilities of making and submitting a weekly report to the Host supervisor on the tasks
executed. It is advisable that students who will carry out future field attachment should be
willing and interested to learn more to enhance their preparation of their respective career

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 TABLE OF CONTENTS
DECLARATION..............................................................................................................................i

DEDICATION...............................................................................................................................iii

ACKNOWLEDGEMENT..............................................................................................................iv

LIST OF FIGURES.......................................................................................................................vii

LIST OF ABBREVIATIONS......................................................................................................viii

EXECUTIVE SUMMARY..........................................................................................................ix

CHAPTER ONE: INTRODUCTION..........................................................................................1

1.0 Introduction............................................................................................................................1

1.1 Objectives of the Internship...................................................................................................1

1.2 Scope of Internship................................................................................................................1

1.3.0 Organization Profile............................................................................................................2

CHAPTER TWO: MANAGEMENT OF THE PRACTICUM EXERCISE...........................7

2.0 Introduction............................................................................................................................7

2.1 The Role of the Finance Department.....................................................................................7

2.2 Reporting and Induction by the Organization........................................................................7

2.3 The Department to Which I Assigned at the Work Place......................................................8

2.4 The Role of the Site Supervisor...........................................................................................10

2.5 The Role of the University Supervisor................................................................................10

CHAPTER THREE: FINDINGS AND OBSERVATIONS....................................................11

3.0 Introduction..........................................................................................................................11

3.1 Knowledge and Skills Acquired..........................................................................................11

3.2 Personal Contribution to the Organization...........................................................................12

3.3 Challenges Noticed During Internship That Are Affecting;................................................12

CHAPTER FOUR: CONCLUSIONS AND RECOMMENDATIONS..................................14

4.0 Introduction..........................................................................................................................14

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 4.1 Management of Internship at Work Place............................................................................14

4.2 Comment on Findings..........................................................................................................14

4.3 Recommendations................................................................................................................14

4.4 Assessment of Internship Experience in Organization........................................................15

4.5 Conclusion...........................................................................................................................15

REFERENCES............................................................................................................................16

APPENDICES..............................................................................................................................17

v
 LIST OF ABBREVIATIONS

AA Academic Affairs
BCS Business Communication Skills
BO Business Online
BOU Bank Of Uganda
BR Bank Reconciliations
BS Bank Statement
BSTAT Business Statistics
CB Cash Book
CEES Collage Of Education and External Studies
CHS Collage Of Health Sciences
COA Chart Of Accounts
COBAMS College Of Business Sand Management Sciences
COCIS College Of Computing and Information Sciences
CONAS Collage Of Natural Sciences
CSO Chief Stores Officer
CVs Cheque Vouchers
DAP Deposit Administrative Plan
DVC Deputy Vice Chancellor
FA Financial Affairs
FAP Fundamental Accounting Principals
FD Finance Department
Fig Figure
Gov’t Government
HR Human Resource
HRM Human Resource Management
ICT Information Communication Technology
IFMS Integrated Financial Management System
IT Information Technology
ITB Introduction To Business Administration
JVs Journal Vouchers

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LPO Local Purchase Order
MUK Makerere University Kampala
OT Organizational Theory
PAYE Pay As You Earn
PDU Procurement and Disposal Unit
PSFMS Public Sector Financial Management System
RO Reporting Office
TB Trial Balance
TI Tax Invoice
TIN Tax Identification Number
URA Uganda Revenue Authority
US University Secretary
VAT Value Added Tax
VC Vice Chancellor
WHT Withholding Tax

vii
 CHAPTER ONE: INTRODUCTION

1.1 Introduction

This field report is about the student practical work carried out at Makerere University for the
purpose of gaining exposure to the real life of work for the period between 4 th June and 26th July
2024. Makerere University Kampala is an academic institution that was founded in 1922.

Generally the report contains the; Introduction that constitutes a belief background, organization
structure and activities of Makerere University, work relationship with other staff and
supervision levels, evaluation on field attachment which details the skills attained and or with the
programs taught, challenges faced, benefits derived from the field attachment and extent of the
preparation of students/trainees for field attachment on the side view of the University and the
organization of attachment, conclusions and recommendations of the field attachment program.

1.2 Back ground of the field attachment

Field attachment is defined in Makerere University approved guidelines for field attachment as
“the field based practical work carried out by staff, and students for the purpose of teaching and
or research in places outside the University’s control but where the University is responsible for
the necessary safety of its staff, students and others exposed to their activities”.

Field attachment’s intention is to help students relate academic programs taught and studied to
the actual working environment and thus appreciate their applicability. Therefore, the trainees’
involvement in field internship is to acquire experience and exposure to the real working
environment and other benefits as explained in the third chapter-evaluation on field attachment.

1.3 Objectives of the field attachment

The objectives of field attachment include: -

 To enable students, get hands on experience in real life situations they are expected to
work in when they graduate.
 To provide an opportunity to students to apply the principles and techniques theoretically
learnt in class to real-life problem-solving situations.

1
  To provide an opportunity for students and academic staff to interact with stakeholders
and potential employers to appreciate field situations that will also generate information
for curricular review and improvement.
 To develop students understanding of work ethics, employment demands, responsibilities
and opportunities.
 To enhance and strengthen linkages between Makerere university and other stakeholders.

1.4 Background of the Organization of Field Attachment

1.4.1 Background of MUK

Makerere University was established in 1922 as a humble Technical School, it is one of the
oldest and most prestigious Universities in Africa. In January of that year, the School, which was
later renamed Uganda Technical College, opened its doors to 14 day students who began
studying carpentry, building and mechanics. The College soon began offering various other
courses in Medical Care, Agriculture, Veterinary Sciences and Teacher training. It expanded
over the years to become a Centre for Higher Education in East Africa in 1935. In 1937, the
College started developing into an Institution of Higher Education, offering post School
Certificate courses. In 1949, it became a University College affiliated to the University College
of London. In 1963 it became the University of East Africa offering courses leading to general
Degrees of the University of London.

With the establishment of the University of East Africa on 29 th June 1963, the special
relationship with the University of London came to a close and the Degrees of the University of
East Africa were instituted. On 1st July 1970, MUK became an independent national University
of the Republic of Uganda offering under Graduate and Postgraduate courses leading to its own
awards.

On 30th December 2011, Makerere University officially transformed into a Collegiate University
with 9 constituent Colleges and One School operating as a semi-autonomous unit of the
University. It now has twenty-two faculties/institutes/schools offering day, evening and external
study programs to a student body of about 35000 undergraduates and 4000 post graduates both
Ugandans and foreigners. MUK is a very active Centre for research and innovation.

2
1.4.2 Motto

We build for the future

1.4.3 Vision

To be the leading institution in academic excellence and innovation in Africa.

1.4.4 Mission

To provide innovative teaching, learning, research and services responsive to national and global
needs.

1.4.5 Core values

 Allegiance to the institution

 Integrity
 Customer responsiveness
 Professionalism
 Openness to diversity

1.4.6 Goals and objectives

 To continuously develop, implement and maintain quality assurance system for

performance based financial management and reporting standards.
 To ensure that high standards of accountability, transparency and integrity of Makerere
University is upheld in all financial transactions of the University.
 To ensure that University programs go on uninterrupted within the available resources.
 To protect the image of the Finance Department and the University as a whole in matters
related to finance.
 To enhance the visibility and image of the Finance Department to contribute to the
overall University and marketing strategy.
 To ensure that the operations are within the framework of government policies and
university Act.

3
1.4.7 Affiliated Institutions

The University is affiliated to the following institutions;

 Makerere University Business School

 National Major Seminary Kinyamasika
 National Major Seminary Katigondo
 National Major Seminary Ggaba
 National Major Seminary Alokolum
 Mulago Paramedical school
 Mbale School of Hygiene
 Mbale School of Clinical Officers
 Fort Portal School of Clinical Officers
 Masaka School of Comprehensive Nursing
 Soroti School of Comprehensive Nursing
 Jinja Ophthalmic Clinical Officers Training School
 School of Psychiatric Clinical Officers
 Health Tutors College, Mulago
 Uganda Institute of Bankers
 Nsamizi Training Institute of Social Development Administrative Structure

1.4.8 Operations of Makerere University Kampala

MUK operates over (5) University branches allover Uganda with headquarters at Wandegeye
Kawempe Division. It’s bordered by Bwaise to the North, Mulago to the East, Wandegeya and
Nakasero to the South East, Nakulabye to the South West, Old Kampala to the South, Kawaala
and Kasubi to the West as in the figure below.

4
Figure 1: The Location Makerere University Main Campus.

1.4.9 The following units constitute the administrative arm of the University

o Vice Chancellor’s Office (International Office and Security)

o University Secretary (includes. Legal, Procurement Unit)
o Directorate of Research and Graduate Training
o Academic Registrar
o Dean of Students
o Directorate of Information and Communication Technology
o Planning and Development Department
o Directorate of Human Resources
o Directorate of Quality Assurance
o Investment Department
o Finance Department

5
 o Estates and Works Directorate
o The University Health Services
o Guidance and Counseling Services
o Directorate of Gender Mainstreaming

1.5 Organization culture

Culture is generally a set of cognitions that are shared by members of a social unit. In context of
an organization perspective from recent research, organization culture is what people believe
about how things work in their organization and behavior and physical outcomes of the benefit
(Amanda 1993, James Etel 1987) further contemplates that organization culture is a result of the
impact on the environment resulting from group norms, values, philosophy and informal
activities. Therefore, the pattern of cultural element in MUK according to HR manager are
essentially learned and shared as a set of responses to organizational environment, tasks and
problems. The organizational culture in MUK are distinguished by the presence of organizational
values, beliefs and practices which are shared by all employees, deeply felt and capable of
substantially determining behavior and consistence across organizational functions.

The value that the MUK staff holds and gives significance and meaning of the wellbeing of
the employees in the organization, influencing the decisions and actions taken are as
follows;

Commitment; Pooja and Aruraha (2007) defines the organizational commitment as the relative
strength of an individual’s identification and involvement with an organization and to act in a
proper way so as to meet organizational goals and interests. In MUK, emphasis on commitment
encompasses reaching on time at the work place, meeting deadlines for submitting reports,
meeting clients’ needs with courtesy and professionalism within agreed budgets, attending
promptly education and training meetings whenever scheduled and willingness to work on
weekends.

Teamwork; Listening to and respecting each other while working together to achieve mutually
beneficial results is a common norm. MUK as a community recognizes that almost in every
action, everyone is part of a team and through collaborative efforts; departmental heads align the

6
work force and proactively engage others which has a dramatic effect on productivity and job
satisfaction. Therefore, providing support to one another to achieve their targets and or deadlines
without having to be asked, working cooperatively without manipulation, celebrating
achievements as a whole team, respecting one another views by sharing best practices and ideas
makes the work environment fun and enjoyable.

Integrity; Management encourages integrity by trusting, respecting and empowering employees

and cooperating every single day with authenticity, openness and reliability. As a community
that embraces professionalism, MUK staff are each accountable before doing the right thing
through being courteous and knowledgeable.

Honesty; Being open and honest in all dealings and operations at all times is exhibited in MUK
at all levels of management. All MUK staff members are encouraged to be legitimate,
trustworthy and truthfully and genuinely carryout all the duties and tasks according to the
professional codes of conduct in the area each person is skilled in.

Recognition; All individual successes are celebrated as a team. Generally, workers perceive the
organization as providing interesting and meaningful tasks with friendly and supportive
environment. Therefore, as a culture of the management of MUK, values and ethics that it wants
to sustain and promote are recognized and rewarded.

Beliefs and practices deeply believed in at MUK include;

Education and training; MUK believes that it’s through training that employees are prepared to
act responsibly for the ethical effectiveness of the institution. Training ensures alignment of the
individual’s values with the organization values therefore making employees strive for taking all
decisions and actions in accordance with what is stated. Therefore, as a belief, management of
MUK drafts out a monthly training schedule that includes all the members starting from the top
management to the operations staff.

Continuous improvement; Due to the competition that exists in the region and the world at
large today, continuous proactive thing and anticipation of how better the customer’s needs can
be met calls for examination of how MUK can do better and how staff engages constructively
with those associated within the institution to gain additional knowledge.

7
Uncompromising quality; Superior performance and quality ensures future trust and confidence
in our institution. Therefore, as a belief, MUK is accountable for ensuring that their products
(graduates) are of high quality.

1.6 The structure of the organization (MUK)

Organization structure is the way in which organizations activities of different groups of people
working in an organization are divided, grouped and coordinated with an objective of ensuring
proper coordination among work groups, less wastage of resources and quick achievements of
objectives. The organizational structure of MUK is examined using the dimensions;
formalization, centralization and work specialization as explained below: -

Formalization; This denotes the extent to which rules, procedures, instructions and
communications are written. In MUK, the extent of formalization is minimal due to a strong
culture of education and training. Most of the rules, procedures, instructions and policies are
communicated and made familiar to the staff members during the training sessions and routine
meetings each month.

Centralization; The authority to make decisions solely lies within the council committees. The
degree of autonomy of the department is limited to the extent of the decisions facing a certain
department. Therefore, always the council committee is always referred to before any decision is
taken in the department. That is staff in each department always consults the department
supervisor. (See figure 2 for a detailed organization structure of MUK)

Work specialization; Specialization is concerned with the division of labor within the
organization, the distribution of official duties among a number of positions. In MUK, activities
are divided and allocate into distinct functional departments. See Table2;

8
Table 1: Shows some of the major functional departments at MUK

Functional Department Major Activities

Human Resource Management Acquire and allocate human resource
Train, educate and develop the staff
Transfer and promote staff

Finance Department Manage books of accounts for the institution

Manage the payments of MUK suppliers and employees at
large
Making financial statements and reports for management

Procurement Department Looking for good suppliers of need inventory and other
supplies

I.T Department Management of all MUK master files

Management of online communications
Management of data bases of MUK

Inventory Department (Stores) Management of stock of MUK

Inspection of inventory through spot-checks
Oversees all other stores of MUK

9
 Figure 2: The organizational structure of MUK

COUNCIL

VICE CHANCELLOR

Office of the DVC (AA) Office of the DVC (FA)

University Directorate Department

Office of Directorate Directorate Gender Directorate Directorate of Office of Directorate Directorate
library of research of the
the Dean of of ICT of quality mainstreaming of human planning, the of Estates & of internal
& Graduate academic
students support assurance directorate resources resource University Works Audit
training registrar
mobilization & secretary
investment

Communication
& relations Department Counseling University Places of
office of finance & Guidance Hospital Worship
centre

College of College of College of College of College of College of College of College of School of School of
Health Education and Agricultural & Natural Humanities Engineering, computing Business and Veterinary law
Sciences External Environmental sciences and Social Design, Art & and Management Medicine
studies sciences Sciences Technology information Sciences
sciences

SHS SPH SBMS EASH- SDLLL SFEGS SAS BS PS SP SL SLLC SB SA SSAE SE SB

SCIT SEALIS
ESD
SM SWGS SE
SFT

10
KEY
College of Health Sciences
School of Health Sciences (SHS)
School of Medicine(SM)
School of Public Health (SPH)
School of Bio Medical Sciences (SBMS)

College of Agricultural and environmental sciences

School of Forestry, Environmental and Geographical Sciences (SFEGS)
School of Food Technology, Nutrition and Bio-engineering (SFT)
School of Agricultural Sciences (SAS)

College of humanities and social sciences

School of Psychology (SP)
SCHOOL OF WOMEN AND GENDER STUDIES (SWGS)
School of Liberal and Performing Arts (SLPA)
School of Languages, Literature and Communication (SLLC)

College of computing and information sciences

School of Computing and Information Sciences (SCIT)
East African School of Library and Information Sciences (EASLIS)

College of education and external studies

East African School of Higher Education Studies and Development (EASHESD)
School of Distance and Life-Long Learning
School of Education

College of Natural Sciences

School of Biological Sciences (BS)
School of physical Sciences (PS)

College of engineering, design, art and technology

School of Built Environment (BSE)
School of Engineering (SE)
School of Art (Margaret Trowel) (SA)

College of business and management sciences

School of Business (SB)
School of Economics (SE)
School of Statistics and Applied Economics (SSAE)

College of Veterinary Medicine, Animal Science and Bio-Security (COVAB)

School of Veterinary Medicine and Animal Resources
School of Bio-security, Biotechnical and Laboratory Sciences

School of Law

11
Figure 3:The structure of Makerere University Finance Department

DIRECTOR FINANCE (01)

Manager Manager Manager

[Accounts & [Finance & Administration] (01) [External Grants &
Reporting] (01) Projects]
(01)

Accountants Accountants
(33) (04) Accountants
(03)

Asst. Accountants
Asst.Accountants (03) Asst. Accountants
(13) (03)

Accounts
AccountsAssistants Assistants Accounts
(60) (05) Assistants
(03)

Source: Makerere University Finance Department

12
1.7 The Main Activities ofthe Organization

The main activities performed in Makerere University include the following:

Research; is one of the core activities done by Makerere University, however in the University it
is characterized by inadequate infrastructure and output. Therefore, there is need to strengthen
the coordination of research activities to enhance research skills amongst staff and put in place
mechanisms for dissemination and utilization of research results.

Teaching and learning; the substantial increase in the student numbers from 1996 on words led
to the introduction of semester system to create more flexibility in delivering academic
programs. Despite the increase in student numbers, the University is committed to maintaining
its high academic standards. The University has carried out a thorough review of its curricular
and designed new marketable courses relevant to the needs of the society. The University
emphasizes continual improvement of academic standards in order to remain competitive,
development of teaching capacity for increased student enrolment, producing graduates who are
relevant and efficient to the market.

Organization and management; Makerere University is undergoing rapid expansion and

complexity in terms of staffing, student enrolment and a number of new units. This is putting on
the existing organization its management and administration mechanisms, at the same time an
increasing number of institutions of higher learning posing competition. There is need to
improve on ICT technologies for better an efficient teaching and learning, research; therefore,
the University emphasizes restructuring the organization, support the establishment and
development of constituent colleges.

Generation and allocation of funds; over the year’s Government funding to Makerere
University has consistently fallen short of requirement of the University needs. In response,
Makerere University puts greater emphasis on building capacity for generating extra resources.
The University also emphasizes the development policy on income generation by the units.

13
Extension and consulting services; Makerere University provides professional services,
extension services and influences the public in order to address social political and economic
needs.

14
 CHAPTER TWO: STUDENTS EXPERIENCE

2.1 Title/ Position occupied in the organization

I worked as an intern where I was referred as assistant accounts officer in the Reporting Office
Finance Department, assistant stores manager in Central/Main Stores and as assistant office clerk
in the Tax Office at Makerere University main building.

2.2 Duties and responsibilities

During the field attachment period, the intern moved around different departments and in each
department, he handled the following duties and responsibilities;

a) In Reporting Office Finance Department

 Recording cheque vouchers;

The student/trainee carried out recording of cheque vouchers in the IFMS record book with the
help of the staff in the reporting office. During the course of the activity, recording of cheque
vouchers was basically to keep records for reference in case of any problem concerning certain
vouchers. They are also kept for Audit purposes.

 Preparation of cheque vouchers for payment of all the staff members and suppliers.
 Calculation of taxes to URA for example VAT, PAYE and WHT. This aided the student
to get the gross pay for suppliers and employees.
 Opening folders for advances and claims of suppliers and staff.
 Preparation of journal vouchers for internal and external auditing of the organization.
 Bank reconciliation when the bank statement balance is not the same as the cash book
balance which brings attention.

15
b) In Central/Main Stores

The trainee was subjected to the following duties and responsibilities;

Duties

Stocktaking; The trainee carried out stocktaking, which is the physical counting of the stock in
the store, with the rest of the staff in the central store. During the course of the activity, noticing
the dates of the manufacturer, purchase dates, serial numbers, batch numbers and agreement
numbers of items was brought to the trainee’s attention.

Spot check; Spot checking was carried out by the trainee under the direct supervision of the
chief stores manager. Spot check is a control measure that is often carried out by the store
department to identify inconsistencies in stock such as;

i. Having stock in shelves but not in the system.

ii. Having no physical stock but when its available in the system.
iii. Getting to know the problems that MUK really faces concerning maintenance of proper
inventory.

From table 3, the stock count forms have physical (shown as “PHY STK”) and system stock
(shown as “SYS STK”). Columns where physical stock quantities and those from the system are
recorded respectively. Then the column for variance (shown as VAR) shows the difference
between the physical and system stock quantity. Therefore, the column for variance is verified
whenever the spot check is carried out to see whether the one who counted stock did it
accurately.

16
Responsibilities

 Entering information in the Bin card (receipts and issues).

 Updating the assets register in the system/computer.
 Distributing items like box files pens reams and books among others to the departments
in need of them and recording the details.
 Submitting reports about spot checks.

c) In Tax Office

The trainee was subjected to the following duties and responsibilities during the period of
internship in the tax office;

 Filing tax returns to URA

 Calculating WHT, PAYE and VAT from suppliers and persons net pay
 Filing payment claims and vouchers in box files in order of reference numbers and
putting them in shelves
 Checking for people whether their payments were fully processed using BO
 Generating a TIN for suppliers

2.3 Supervision levels and relationship with the supervisor in Reporting Office

The student has had several supervisors, that is the Head of Finance department and Accountants
in the Reporting Office. However, one of the Accountants was the field supervisor who could
review what was done by the trainee.

Generally, the level of supervision was intermittent and administrative in nature. The supervisors
gave the trainee assignments by defining what is to be done, quality expected, objectives,
priorities and deadlines coupled with assisting him with unusual situations that do not have clear
objectives. The trainee made plans and initiatives in carrying out recurring assignments and
resolved problems and deviations in accordance with instructions, policies and accepted

17
practices. Then the supervisor reviewed the work for technical adequacy and conformation with
practice and policy of MUK. The trainee kept the supervisor informed of the progress,
potentially controversial matters or far-reaching implications.

There was a supportive, developmental, collaborative and friendly relationship with the
supervisor. The supervisors were supportive in a sense that they acknowledged and responded to
the trainee’s emotional needs as they relate to the role of the student.

2.4 Work team and its composition

During internship, the intern worked with different teams as he moved to each department. The
following table shows teams worked with and its composition
Table 1: Work Team and its Composition

TEAM COMPOSITION
Reporting Office Finance Department Bursar, Accountants, Stores Managers and
fellow trainees.
Central/Main Stores Chief Stores Manager, other Store Staff
Members and fellow internees.
Tax office Senior Tax Officer and fellow trainees.

2.5 Working relationship among team members/other staff

There was a good working relationship among the team members where there was a good and
positive linkage in terms of communication. Every person tried to fulfill his or her
responsibilities.

2.6 Authority levels of the student

a) In Reporting Office Finance Department

The trainee was given the opportunity and authority of training as the assistant accounts officer
to provide and record cheque vouchers, preparing cheque vouchers, calculating VAT, PAYE and

18
WHT, opening folders for advances and claims, preparing journal vouchers among other duties.
However, in matters beyond the trainees control, the reported directly to the accountant.

Figure 4: The internee preparing payment voucher

b) In Central/Main Stores

The trainee was given the responsibility to record assets details like date of purchase, year of
manufacture, stock balances in the assets register and filling the Bin Cards and journal ledger.

c) In the tax office

The student was given the responsibility to be in charge of filing returns to URA but under close
supervision by the supervisor.

CHAPTER THREE: EVALUATION ON FIELD ATTACHMENT

3.1 Level of accomplishment of duties and responsibilities assigned

Assignments such as preparation of payment vouchers, recording of cheque vouchers in IFMS

record book and stock taking where accomplished on the dates they were scheduled.

Assignments such as bank reconciliation, updating and issuing of financial statements, business
online payment process, sorting and filing of payment vouchers, entering advances and claims in
their folders, entering of information in the bin card and updating of the assets register which

19
were done on a daily basis and some after a specific interval of about two to three days. Plans an
initiatives were made by the trainee so as not to be behind the schedule. This was because they
were recurring assignments.

However, problems such as system failure, network failure and power blackouts made recurring
assignments like updating and issuing of financial statements and business online process to be
on standstill and to be rescheduled.

Computer assignments such as entering data into the assets register excel sheet, creating payment
schedules for the staff and entering data into the system for record keeping and accountability
were all accomplished on time.

3.2 New knowledge and skills gained in each of the duties and responsibilities

The trainee gained practical skills of bank reconciliation whereby the student had to compare the
balances in the bank statement with those in the cash book and then make some notations where
needed. For example, if the balance figures in the bank statement and that in the cash book where
not the same.

The student gained practical skills in ITS and FSAO systems. Here, the internee always updated
cheques for balances and printed financial statements for both continuing and finalist students
which were used during the clearing time process for graduation of the finalist students and
tuition payments for continuing students.

The student learnt practical application of business online application. In MUK, business online
is used during the payment process of staff and other stake holders. This application makes it
possible to transfer funds (money) from the Bank of Uganda Makerere University Account to the
payee’s account.

The internee gained practical experience in filing URA tax returns online for example VAT,
PAYE and WHT. Here the student filed returns to URA in time to avoid the penalty as per the
tax Act.

20
The trainee also gained skills in stock taking, filling and updating the bin card, preparation of
goods received notes and material transfer note. These documents are prepared to make sure that
what is in stack matches with that which is in the records and the system.

The internee gained collaboration skills which were through team work,
interpersonal/communication skills through interfacing with customers and staff, time
management skills, adaptability skills were the student learnt to cop up with the working
environment in the finance department.

The internee gained critical thinking skills for example when preparing the payment voucher, the
student had to critically come up with the wordings and notations for the cheque voucher as per
the requisitions.

The internee gained research and analysis skills for example when preparing a payment whose
requisition is in a foreign currency, the student had to research on the current bank of Uganda
foreign exchange rate to calculate the amount in Uganda shillings.

The internee also learnt the essence of training for organizations like MUK. New knowledge and
practices were often shared during the training session for example in seminars and conferences.

The trainee also gained more skills on computer applications, systems and software. For
example, when carrying out spot checking, filing URA returns, bank reconciliation and business
online.

3.3 Most interesting experiences

The student’s most interesting experiences were;

When the student was welcomed to the Finance Department, reporting office where he was
posted by the Directorate of Human Resources of MUK and the way he was treated equally with
other employees; for example, it was an interesting experience when taking breakfast with the
rest of the staff.

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Attending meeting with the rest of the staff members and getting guidance from them was an
interesting experience also.

The chance that the student got to train in other offices like the tax office, examination office and
in the main store where he met different people from different backgrounds made the student
learn many interpersonal skills and make new good friends.

3.4 Relatedness of Universities taught programs to the field of work

Information technology skills; The student learnt computer practical skills in Microsoft word,
Microsoft excel and data base. The trainee had the responsibility of updating the assets register.
So the skills learnt in Microsoft excel were applicable while extracting the register because it
could only be done using Microsoft excel.

Business communication skills; The various communication skills learnt at the university (1 st
semester academic year 2015-2016) for example nonverbal communication skills where the
dressing code of the staff showed the student that he should also be smartly dressed whenever he
was at work

Elements of taxation; PAYE is one of the topics covered in elements of taxation, the student
learnt that the employees are deducted tax from their income according to how they earn. The
trainee experienced this happening in MUK during the period of payment of staff while
preparing the payment cheque vouchers.

Furthermore, as the student was also taught that some items are not taxed like airtime to the
worker during the time of carrying out an activity of the organization. MUK also follows the
same principles.

Human resource management; The student while at the university, training was one of the
topics learned where he learnt that training was a process through which planned programs are
undertaken to improve employee knowledge, skills, attitude and social behavior. So, during the
fieldwork at MUK, the trainee found out that training and education programs was one whereby
training sessions where undertaken to keep its staff updated about new knowledge and skills.

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Fundamental accounting principles(FAP) 1; Bank reconciliation was one of the topics that
were learnt by the student at the university in FAP1. Bank reconciliation was also carried out by
the finance department, reporting office where balances in the bank statement and cash book
were reconciled for any differences.

3.5 Challenges faced and how managed

 The internee was faced with the challenge of having no computer at work to use on full
time basis so as to complete the tasks assigned to him at the work place. However, the
trainee used to improvise by using the field supervisor’s laptop computer so as to finish
assignments that required using excel and Microsoft word applications.
 Internet network failure was another challenge the trainee was faced with. This could
make some tasks difficult to be completed. Forex ample printing and updating financial
statements and other transactions using business online. However, the trainee made sure
that he always moved with a modem to avoid network failure.
 The staff at the finance department reporting office sometimes wrongly entered some
particulars on the payment vouchers for example the narrations and amounts which made
such vouchers to be returned back to the reporting office. The student prepared new
vouchers and placed back the returned vouchers to the cheque voucher book where they
were plucked.
 Insufficient funds to run the trainee properly throughout the internship period. However,
the trainee solicited for more funds from his relatives which he used until the internship
training was finished.
 Moving long distances from reporting office finance department to the central stores and
different colleges for document verification and confirmation. the trainee proposed to the
supervisor to start sending soft copies using the Email which was considered.
 The trainee was faced the problem of differentiating between advanced payments, and
refunds at first during the period of entering their details into the computer excel sheet,
however, astime went on, the trainee learnt how to differentiate them according to
different comments on the cheque vouchers.

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  The internee also faced the challenge of accessing information from other offices and the
field supervisors’ work mates because of being busy with their work. However, the
trainee used to inquire from the field supervisor who also inquired from the workmates.
 The trainee faced a challenge of fitting into the working environment, for example use of
unfamiliar terminologies like DAP, US, DVC, JVS, among others. The internee used to
inquire from the field supervisors for meaning of such terminologies.

3.6 Benefits derived from the field attachment

Communication skills; The trainee gained experience on how to associate with various people.
The trainee had to use his personal intuition in order to get the useful information that was
relevant in his daily assignments by respecting everyone he interacted with.

Team work; The trainee learnt how to collaborate with one another while working as a team.
Among the attributes that the trainee used in the team work were; sharing of information,
assisting one another so as to meet the deadlines for accomplishing the tasks allocated.

Business online; The trainee also gained knowledge on how business online is used. The
internee learnt how to make transactions online for example; payment of taxes to URA, transfer
of funds from one account to another, checking students bounced and pending internship
allowances and then printing the bank statement their respective banks on online basis.

Public confidence; The trainee gained the knowledge on how to be confident in public. The
trainees at MUK were given chance to work on client themselves and solve clients’ problems
which created confidence in them. The trainee was also allowed to attend the staff meetings
which were commonly held in the senior common room main building which gave the trainee
the knowledge of how to express himself before others.

3.7 Adequacy in University’s preparing the student for field attachment

The University adequately prepared the student for internship by;

Giving the student orientation workshops so as to prepare him for the program and to be ready
for whatever consequences he would be subjected to.

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Giving the student the information regarding how to write the field attachment report.

Providing the student with the letters introducing him to the organization of attachment earlier
enough to enable the student find the organization of his choice.

The University provided the student with a log book for him to write down tasks completed,
tasks in progress and challenges faced in the organization and for planning for the entire period
of internship.

3.8 Preparedness of the Agency to receive and manage students for field attachment

Finance Department Reporting Office where the student did his internship was prepared to
receive and manage the trainee for the period of 4th June to 27th July 2018 by providing breakfast
to the student and sometimes lunch.

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 CHAPTER FOUR: CONCLUSIONS AND RECOMMENDATIONS

4.1 Conclusions

The internship training has been generally of great experience to the student. The student has
been carrying out preparation of cheque vouchers, journal vouchers, stack taking, stop checking
and filing returns and many other activities.

Most important, the supervision level that the trainee was subjected to made it possible for him
to explore the expertise in reporting office and MUK at large. The intermittent and
administrative nature of supervision whereby defining what is to be done, quality expected,
objective, priorities and deadline coupled with the opportunity of the trainee to carryout tasks
with his own initiative but within the limitations of the reporting office policy demands.

Therefore, as a result of the internship period, the trainee gained various skills which became his
strength as follows;

 Capability to work as a team

 Practical experience on how to use business online
 Practical experience on stack taking and spot checking
 Practical experience on filing URA returns
 Practical experience on preparation of payments using cheque vouchers

Apart from skills acquired, the trainee experienced some challenges which where as a result of
some weakness shown below;

 The challenge of having no computer to work with at the work place.

 Internet related challe4nges which made some tasks not to be performed in time like
filing URA returns.

All in all, although the student was carrying out assignments under the supervision and guidance
of the supervisors, the student’s capability of knowing how to use the computer made his
assignments and reports to be accomplished more easily.

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4.2 Recommendations

4.2.1 To fellow students

Students should try there level best to network with a number of friends in certain organizations
so as to get a placement where to do internship from. This will help the student to get an
organization of his or her choice as well as relieving the burden of the university to provide for
internship placement.

Students should try to look for organizations where they can do all what they need with their
career being pursued.

The students should also be able to know the basics of whatever was covered while in class so as
to be able to apply and appreciate their existence in the real working environment.

Apart from knowing and comprehending the theoretical knowledge acquired, computer skills is
another important area of concern. Irrespective of the course undertaken, having basic computer
skills is to the advantage of any student who goes for internship.

4.2.2 To Makerere University

The University should put an awareness program to make all potential organizations apply such
that they can get students to do internship from their organizations. This also will help the
university to provide who would not have been able to get organizations of their own.

The University should make sure that it gets feedback from the students about university
supervisors, evaluate whether supervisor’s carryout their tasks as required.

The University should add more time for the period of internship. This is because during the
period of internship, students only get the chance to be trained on how things are done and
because the period is limited they do not practice what they have been trained. Therefore, the
university should push the internship period to at least three months so as to create more time so
that after students getting the skills of how things are done, they can also practice.

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The university should shift the period in which students have to do their internship to the last
academic year (second semester of the final year) so that they can get a chance of being retained
in the organizations from which they had their training from.

4.2.3 To Reporting Office(Finance Department)

It should make sure that it provides all the materials necessary for the execution of tasks and
duties by the trainee. This will help Reporting Office to fully exhaust the trainee’s potential in
carrying out the tasks.

The directorate of Human Resources of MUK should use field attachment programs as one of the
sources of getting potential employees. This is because during the period of internship, the
organization is able to monitor the trainee’s performance, his collaboration and relationship with
the fellow workers such that if the student has proved to be of value to the organization, the
organization can consider retaining him for employment.

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 REFERENCES

[Accessed 17 August 2015]

Amanda S 1993. ‘Approaches to organization culture and Ethics.’ Journal of Business Ethics,
Vol.12 no.1, pp.63-73, (online)

Available at http://www.jstor.org/stable/25072373

James, H.D James L.G & John, M.I 1987. Fundamentals of management, 6 th edition. Homewood
(Illinois): Business Publications, Inc.

Makerere University Training Manual 2015.

Pooja, P &Aruraha, S 2007. ‘Value institutionalization Enhances commitment: Perspective of

culture in Indian organizations’, Indian Journal of Industrial Relations, Vol.34, no.1 pp. 13-32.

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 APPENDICES

Appendix 1: Work plan during the period of internship at MUK (4th June to 27th August
2018)
Date(Week Activity Objective Skill gained
Ending)

08/06/2018 Orientation To get introduced to the Interpersonal skill

WEEK Training on recording place Record keeping skill
ONE cheque vouchers To know how
chequevouchers are
recorded & the reasons for
recording them
15/06/2018 Preparation of payments To process payments for Skill on interpretation
WEEK using cheque vouchers invoices & requisitions of invoices &
TWO to different parties requisitions

22/06/2018 Opening folders for To know how advances are Computer skill
WEEK advances and claims prepared Accounting skill on
THREE Preparation of journal To complete double entry double entry system
vouchers For audit purposes
Preparation of cheque
vouchers
29/06/2018 Learning how to To be able to get the gross Mathematical &
WEEK calculate VAT, WHT pay of individuals & calculation skill
FOUR and PAYE companies Photocopying and
Learning how to use a To know how to photocopy Computer skills
digitalized photocopier documents
6/07/2018 Checking pending To know why money Computer skill
WEEK student’sinternship bounces
FIVE allowances To know why the money is

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 Checking & printing put on the pending list
out bank statements for To print bank statements for
respective students with students with complaints
complaints
Bank reconciliation
13/07/2018 Stock taking in the To know amount of Stack taking skills
WEEK SIX central store materials in stock (counting &
Spot checking To know whether their calculation skills)
Filling & updating the inconveniences in stock Computer skill
bin card &the system
Preparation of a goods For proper store
received note & a management
materials transfer note
Updating of the assets
register.
20/07/2018 Filing URA tax returns To avoid penalties by URA Computation skill
WEEK i.e. WHT, VAT & To get gross pay of Computer skill
SEVEN PAYE (tax office) suppliers & personnel
Generating TINs for To protect the name of
suppliers MUK
27/07/2018 Reviewing of payments To enable internal auditing Analytical skill
WEEK Reviewing of i.e. Completeness & Accounting skill
EIGHT accountabilities relevancies of payments Auditing skill
Verification of To establish whether the Calculation&
procurement funds advanced were used computation skill
(examination office) for the intended purpose Examination skill
To conform that the delivery Computer skill
was made & received with
appropriate documentation

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Appendix 2: Bank Reconciliation Statement

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Appendix 3: Journal voucher

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Appendix 4: Bin card

Appendix 5: Material Transfer note

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Appendix 6: Goods Received Note

Appendix 7: Asset Register

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Appendix 8: URA Returns

Appendix 9: Cheque Voucher

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Appendix 10: An Internee while Executing his duties in Reporting Office Finance
Department

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