ACKNOWLEDGMENT

I would like to take this opportunity to extend my sincere thanks to God for protecting me and
keeping me healthy for time being, and for giving me ability and great Mind on my studies.

The presented work is an impact of various participants who involved directly and indirectly, I
would like to extent my heartfelt gratitude to all who contributed to encourage me and realise
great success in my preparation of this report. I have also realised heavily to thanks my parents
and others who supported me to accomplish this report.

I would like to express my sincerely to my host organization UDSM-Revenue section section for
accepting me to undertake practical training. I am deeply thankful to the accountants ULUMBI
PAYOVELA and TUMAINI LAUWO. Furthermore, I would like to thank my supervisor Mr.
ENOCE MIANO for the guidance, wisdom and support offered on completion of this report.

i
 EXECUTIVE SUMMARY

This report is the written document which explains about tasks undertaken during field practical
training for the period of two months where working days was about 39 days and it contains
some important things done during field practical training and also conclusion and
recommendation of this field report.

The main reasons of this report are discover the tasks undertaken and lesson learnt for both days
depending on how tasks are performed during practical training for the period of two months.
Both chapters are explained well especially chapter two which shows how many tasks
undertaken for the period of two months and lesson lean depending on each task performed per
day

Chapter one it explains overview of field work placement, historical background of UDSM,
categories of UDSM staffs, mission and vision of Revenue section department, objectives and
service offered by Revenue section department, organization structure and also explain about the
review of the industry which shows how Revenue section department can manage to help
customers and to deliver quality service through the use of computerized system like vote book.

Chapter two explains about task undertaken and lesson learnt for the period of two months.

Chapter three explains literature review based on journal voucher.

Chapter four it explains the skills enhanced during field practical training and relationship
between what learnt in the class and practical training

Chapter five explain only about the conclusion of the field report and recommendations to both
UDSM

ii
 LIST OF ABBREVIATIONS
VC -Vice Chancellor

DVC (R) -Deputy Vice Chancellor Research

DVC (AC) -Deputy Vice Chancellor Academic

DVC (ADM) -Deputy Vice Chancellor Administration

UDBS -University of Dar es salaam business school

JV -Journal Voucher

JVT -Journal voucher transfer

JVM -Journal voucher master

JVC -Journal voucher collection

PV -Payment Voucher

Cr -credit

DR -Debit

CR -Credit

PT -Practical Training

iii
Contents
ACKNOWLEDGMENT................................................................................................................................ i
EXECUTIVE SUMMARY .......................................................................................................................... ii
LIST OF ABBREVIATIONS ...................................................................................................................... iii
CHAPTER ONE ........................................................................................................................................... 1
1.1 BACKGROUND OF UDSM .............................................................................................................. 1
1.2 TYPE OF ORGANISATION ............................................................................................................. 2
Overview of field work placement............................................................................................................ 2
1.3 ORGANIZATIONAL STRUCTURE................................................................................................. 2
1.4 PRIMARY ACTIVITIES ................................................................................................................... 5
VISION AND MISSION OF REVENUE SECTION SECTION............................................................. 5
Objective ............................................................................................................................................... 5
Vision .................................................................................................................................................... 5
Mission.................................................................................................................................................. 5
CHAPTER TWO .......................................................................................................................................... 7
2.0 DESCRIPTION OF DUTIES AND LESSON LEARNT ....................................................................... 7
CHAPTER THREE .................................................................................................................................... 12
3.1 An overview of bank reconciliation .................................................................................................. 12
3.2 Causes of difference between the cash book and bank statement. .................................................... 12
3.3 Reconciling the bank account ........................................................................................................... 14
3.4 Specific steps in preparing bank reconciliation. ............................................................................... 15
CHAPTER FOUR ....................................................................................................................................... 18
4.0 ANALYSIS ........................................................................................................................................... 18
4.1 THE GAP BETWEEN THEORY AND PRACTICAL EXPERIENCE .......................................... 18
4.3 DESCRIPTION OF SKILLS LEARNED AND ENHANCED ........................................................ 18
Description of career Plan and Ambitions .............................................................................................. 19
4.4 SKILLS THAT ARE STILL LACKING.......................................................................................... 20
CHAPTER FIVE ........................................................................................................................................ 21
5.0 CONCLUSION AND RECOMMENDATION .................................................................................... 21
5.1 RECOMMENDATIONS ................................................................................................................. 22
REFERENCES ........................................................................................................................................... 22

iv
v
vi
 CHAPTER ONE
1.1 BACKGROUND OF UDSM
University of Dar es salaam was established on 1st July 1970, through parliament Act No. 12 of
1970 and all the enabling legal instruments of the constituent colleges. Prior to 1970, the
University College, Dar es Salaam had started on 1st July 1961 as an affiliate college of the
University of London. It had only one faculty- the faculty of law, with 14 students. In 1963 it
become a constituent college of the university of East Africa together with Makerere University
College in Uganda and Nairobi University College in Kenya. Since 1961, the University of Dar
es salaam has grown in term of student intake, academic units and academic programs.
The broad objectives of University are advancement, diffusion and extension of the Arts,
Science, technology and learning, the provision of higher education and research and nurturing
of the intellectual, social and moral growth of students at the University and the following are the
functions of the University;

• To assume a leading role in providing university education and professional or vocational

training in center of learning and in promoting research.
• To co-ordinate facilitate and provide quality short-term continuing education programs
for both the internal and external markets of UDSM.
• To be responsible for the professional development of the UDSM staff for enhanced
continuing education derivers.
• To promoting continuing education of Tanzania in order to maintaining labor
productivity and global competitiveness.
• To excel in knowledge and human capacity building by ensuring a balance between
quality and quantity.
• To conduct regular market research/needs assessment of continuing education and act
effectively on feedback
• To stimulate and promote intellectual, cultural, scientific and technological development
• national development

1
 • To cultivate continuing education relevant partnerships with other education institution,
business NGOS, local and international organization.
• To promote research into economic, political, cultural, social, scientific and technology
areas with particular reference to the interests of man kind, to promote the financial
sustainability of continuing education activities in the University, to generate income for
the University and to supplement the staff member’s incomes, to conduct examinations,
grant degrees, diplomas, certificates and other awards

1.2 TYPE OF ORGANISATION

As UDSM-Revenue section is a department of university of Dar es salaam and is a government
organization where is a public owned educational organization especially in finance matters

Overview of field work placement

The major services of UDSM Revenue sectionDepartment is to provide financial service.Where
they offer a variety of financial services including ;issuing new receipts, signing of clearance
form for undergraduates and post graduate student, preparing refunds for overpayment issues,
making students verification for those who are having outstanding balance, issuing imprests
receipt, transfer of funds, inter department loan transfer, receiving a list of NHIF verification,
work together or hand in hand with loan officer particularly in students finance units, receiving
different cheques, offer invoice and purchase orders and also receiving letters for administration
issues to be handled.

1.3 ORGANIZATIONAL STRUCTURE

UDSM Revenue section organizational structure consist of accounting staff and non-accounting
staff, where accounting staff role is to provide financial services to university students as
services which includes Dean of students, lectures and other non-accountingstaff, accountant,
secretaries which offer other services.

Administration Departments

This is the main department which deals with overall functions of Institution. Such as
Recruitment, Appraisal, health and safety, Training and development, Compensation and
benefits.
2
There are two types of at staffs in UDSM
a. Academic Staff
b. Administrative Staff.
Administrative staff;
This involve member of Human resources management which have been categorized as figure 2
below illustrating. The members of Administrative Staff of the University of Dar es Salaam.
Administrative staff includes finance department, university health centre, technical staff,
General office and auxiliary police

3
4
1.4 PRIMARY ACTIVITIES
As far as it is concerned, the UDSM Revenue section department its main task is to provide the
accounting services for the students as well as the staffs. Also it performs different activities like
receiving of cheques, transfer of funds, making verification, issuing invoice and receipts so as to
enable the collection of all incoming Revenue sections and making them aware in the financial
year report.

VISION AND MISSION OF REVENUE SECTION SECTION

Objective
The key results-areas where the Revenue section section like to realise positive
outcomes/impacts within the period of the rolling strategic plan (2009/10- 2013/14) and beyond
would be achieved through implementation of the following strategic objectives: Access to UG
and PG programmes in the areas of demand expanded; Quality of graduates and post graduates
enhanced; Volume and quality of resource.Also it advanced the IT usage in solving their tactical
problems

Vision
The Long-Term Vision of theRevenue section department is to become the best place where all
issue concerned with finance are clearly resolved and making easy for student to proceed with
the registration online. Also a student before coming to the Bursar's office, should be given the
procedures for all matters on how to handle and resolve them by visiting his or her own ARIS
information.

Mission
The Revenue section Department Core Mission Is to: Educate Train, Induct and Develop High-
Quality Graduate Teachers for the Education Sector, To Conduct Quality Basic, particularly on
finance issues. To train the student so as to copy with the new system like using control number
on every payment he or she wants to make.

5
1.5 REVIEW OF THE INDUSTRY

I undertook practical training in UDSM accountant office specifically in the Revenue section
department where the major role was provision of financial services to the diverse customers for
example undergraduates students, postgraduate students, staff members and non-staff members
with their different requirements but we managed to help them and to deliver quality services,
the entirely practical training taught me the merits of computerized system like vote book which
help us to deal with many customers at once.

6
 CHAPTER TWO

2.0 DESCRIPTION OF DUTIES AND LESSON LEARNT

Introduction

This chapter explains about task undertaken and lesson learnt during field practical training. On
training I participated on one department which is Revenue section department. The following
are the tasks undertaken and lesson learnt on Revenue section department

Processing refunds,

Refund involves paying amount of money to the student who paid in excess tuition fee. Student
who paid the excess money should write letter in order to get their refunds, and the letters should
be attached with the receipts and the amounts to be refunded, in case the student is a loan
beneficiary he or she should attach the loan financial statement from HESLB, and we as
accountants have to study the evidences brought and compare them with our records in order to
confirm if the claims are true

Lesson learnt.

In dealing with refunds the high concentration and seriousness is needed because any error or
mistake will result to loss confrontation. General ledger is the best on validating the student with
adjustments whether those who are under bill or over bill.

Posting of journal voucher.

Journal voucher is an account prepared to correct an error. This can be classified as follow:

• The waiver journal voucher.

This is taken as pension for those students whom their parents are working there (UDSM). Those
students are paid 50% of their total annual tuition fee excluding direct cost. For the student to be
approved he or she must have.

➢ A copy of approved letter for a specific year to be waived.

7
 ➢ Amount of waiver.
➢ Name of a payer and his or her position to the organization.
Also we as accountant we must prints financial statement to approve that a student has
never benefit that before.
• Adjustment journal voucher.
This is an adjustment prepared to correct a wrongly amount which was debited or
credited to former account instead of later account. Another adjustment journal voucher
prepared to correct bills, to correct a specific code for example most of students who pay
on NMB Bank online they have a problem of a tuition fee charged as accommodation
fee. In order to correct those transactions, the student must have
• Bank pay in slip which show amount deposited, name of student,
registration number and most important is the official sign from approved
bank.
• We as an accountant we must that by printing a bank financial statement
which show that the mentioned student has deposited that amount on that
date

We must print student financial statement for those students (the wrong one and correct one)

Lesson learnt

Gaining more knowledge about the very vital and important details to consider during preparing
and posting of journal voucher also bank statement is vital to the approving of the student’s
financial status or verification because it comprises all necessary details of the student.

Provision of receipts.

The receipt is a document which used as evidence that someone deposit a specific amount and on
a specific date. In our office we issue receipts of different kind

➢ Imprest receipts.

This is the amount of petty cash money remained after a worker spent it. In order for the receipts
to be valid must consist salary number of a worker and amount, others are commonly.
8
 ➢ Interest receipts.

This is amount of money deposited for rent of grounds example area for shooting videos or for
sport, halls for meeting.

Lesson learnt.

Provision of the receipts must consider the financial year of when the payment was made so that
to help the auditors’ task also in provision of the receipts names reconciliation is very vital so as
to avoid errors and mistakes.

Signing clearance forms.

This is special form which has details about a student to be confirmed he or she has debt or not.
In this stage an account must be carefully since there are other students’ financial statements
which are so complicated.

For a student to be cleared we must.

• Know his or her modal of payment. Either HESLB or SPONSORSHIP and amount paid
by those sponsor.
• We watch on his final amount.
• We must ask about the exceed amount if it is, then why
• If it’s so complicated again we view a general ledger to approve if there is any correction
done on his account and how it affects his mode of payments.
• If it’s alright, then we sign and official stamp it.

Lesson learnt

In Revenue section code the vote book is mostly used at the student finance account and
collection and its suitable and speed system.

9
Signing transcript form

Transcript form that a student must fill her or his information in order for her to get a transcript
and certificate. In order for an accountant to sign must insure that

• If there is a signed clearance forms to approve that student is cleared and see if she or he
pays for transcript and how much he or she pay.

Lesson learnt.

It is very vital to consider the financial statements of the clients so that to avoid double recording
of receipts also financial statement show if the student has debts or not.

Punching and filling receipts.

In our organization we filling receipts according to date and bank it deposited. This means that
all students deposit from CRDB classified in one fill as well as NBC and NMB.A good filling
system must ensure this,

• Name every file which held anyone to justify it

• Insure that all receipts are from the same date

Lessons learnt.

The record keeping for the auditor tasks and proper filling of the receipts and other details is very
crucial.

Dispatching letters.

In our office we received letters from student and so we dispatch it to different account officers,
letters are for

• Refund

10
 • Caution money
• If student pay into wrong account number

Lesson learnt

We dispatch in order for it to be discussed and student gets the solution of their problem

Writing of invoices

Invoice used as evidence to the Sponsor since it assures that the amount that will be paid for the
sponsored is correct and used as a tuition fee and not otherwise, it shows the amount to be paid,
full name, course and registration number of the sponsored.

Lessons learnt.

In writing invoice, the name of the sponsor who will be liable to pay such amount of money and
the purpose of that money must be written. Writing invoice to any student, he or she must be
registered so that to avoid loss and confrontation with sponsors

Verifying students.

This involves confirming the debts and tuition fees and other collections as well as directing
them to make clearance on the issues of NHIF. On performing this task an accountant has to
review the financial statements of the student and general ledger and compare the bills which are
in the financial statements against those in the bank statement, this will enable the accountant to
know how much the student owes.

Lesson learnt.

I learned that some of the payment records errors arise from either the students pay through the
CRDB agents and sometimes it’s due to the student cheating in making payments. Some of the
students owe less than what is written due to the mistake of overbill or no systematic adjustments
to the concerned made correctly. T0 make clear verification and omission to the students who are
indebted on whether tuition fees or other debts, the bank statement is necessary to be attached
with the copy of the provided receipts for the auditing

11
 CHAPTER THREE
3.0 LITERATURE REVIEW

3.1 An overview of bank reconciliation

According to Mc Graw-Hill(1987) the basis for business decisions. Define the bank
reconciliation and provides the key points to remember during preparation of bank
reconciliation.

Bank reconciliation is the process of agreeing information from two different sources; if the two
sources are independent of each other and then this provides some confidence that the data is
accurate. When preparing a bank reconciliation statement the following points should be
remembered.

The reconciliation is always as at a specific date, the date does not necessarily have to be the last
day of the accounting period or even the last date of a calendar month. Reconciliation could well
be the balance as at a particular date as reported in the cash book and as at the same date as
stated in the bank statement.

The reconciliation involves two aspects

Firstly, each item in the bank statements needs to be traced to the bank account in the cash book
in order to identify all items which appear in the bank statement but are not in the bank account
of the cash book. All such items should then be included in the bank account of the cash book.

Secondly, each item in the bank account (of the cash book) should be traced to the bank
statement so as to identify bank deposits and cheques drawn that are not appearing on the banks
statement because the former are awaiting clearance and the latter are yet to be presented to the
bank for payment. The bank reconciliation statement should include all such items.

3.2 Causes of difference between the cash book and bank statement.
According to Tulli (2008) and, Meigs and Meigs (1987) the following are the causes of
difference between cash book balance and bank statement.

12
Un-presented cheques.

These are cheques written by the firm to various suppliers of goods and services, the person
having firm’s cheque may present to the bank for payment any time six months from the date
written before it becomes stale. Since bank statements are prepared monthly it is possible that
some of the cheques written may not yet be presented for payment.

Un-credited cheques.

This usually happens for cheques deposited at the end of the month. Some banks take two or
more days to clear the cheque; customer account is credited after the clearance and therefore
causing the differences in the two balances.

Direct credit.

Firm’s customers may pay direct to the firm’s bank account. Firms may also receive interest or
other incomes credited direct to firm’s bank account. The firm will not be aware of these
transactions until and when receiving the bank statement.

Bank charges.

The bank as the firm may charge its customers for services rendered and debit the firm’s account
with the amount so charged. The firm will be aware of the charges after receiving the statement.

Standing orders.

A firm can instruct its bank to pay regular amounts of money at stated dates to persons or firms,
for instance, you may ask your bank to pay amounts for a month to a building society to repay a
mortgage.

Direct debit.

These are payments which have to be made, such as gas bill, electricity bills, telephone bills,
rates and insurance premiums. Instead of asking the bank to pay the money as with standing
orders, you give permission to the creditor to obtain the money directly from your bank account.

13
This is particularly useful if the amounts payable may vary from time to time, as it is the creditor
who charges the payments, not you.

Dishonored cheques.

Some of the cheques deposited by the firm may be returned due to insufficient funds. These are
known as dishonored cheques. A cheque paid into the bank may have ‘bounced’ (that is there
were insufficient funds in the writer of the cheque’s bank account to make the payment).
Dishonored cheques are debited in the firms account by the bank. This is communicated to the
firm through the bank statement.

A business may take a day or two to deposit some cheques that it has already entered in cash
book.

A cheque may take a few days to be entered in the account of the business held at the bank after
it is deposited (because the bank won’t recognize the amount received until a few days later in
case there is a problem with it) Bank interest received won’t be known by a business until it
receives a bank statement. Customers may pay their accounts by direct transfer from their bank
account or by paying cash directly into the business bank account and the business may only
learn of their having done so sometime later.

There may have been an error made in the cash book entries, the bank may have made an error in
operating the account , such as adding funds to it instead of to the account of the person
depositing the funds.

It is wise to Waite until receiving the bank statement before balancing-off the bank account in
the cash book at the end of the time period selected and any entries made in the following day,
week, month or quarter. However at the end of the accounting year, the balancing-off is often
done in pencil (so that financial statements can be drafted) and then done in ink after any missing
entries and corrections of errors have been entered following receipt of the bank statement.

3.3 Reconciling the bank account

The purpose of reconciling the bank account is to assure that the bank and the depositor are in
the agreement on the amount of the money in deposit. Remember that both the bank and the

14
depositor are maintaining independent records of the deposits, the checks and the running
balance of the bank account. Once a month the accountant prepares a bank reconciliation to
verify that these two independent sets of records are in agreement.

The balance shown on the monthly statement received from the bank will usually not agree with
the balance of cash shown by the depositor’s accounting records. Certain transactions recorded
by the depositor will not yet have been recorded by the bank.

The most common examples are:

Outstanding checks, these are checks written by the depositor and deducted from the cash
account on the depositor’s records. Such checks have been mailed or delivered to the payees but
not yet presented to the bank for payment.

Deposits in transit, deposits mailed to the bank are usually not received by the bank and not
entered on the bank’s records until a day or two later than the entry on the depositor’s accounting
records.

Transactions which may appear on the bank statement but which have not yet been recorded by
the depositor includes; services charges, credit for interest earned, miscellaneous bank charges
and credits.

In some cases the bank reconciliation will be complete after such items as outstanding checks,
deposits in transit and miscellaneous bank charges and credits have been taken into account.
Other cases may require the correction of errors by the bank or errors by the depositor to
complete the reconciliation. When a company maintains accounts in several banks one possible
type of error is to record a checks drawn on one bank as a payment from another bank account
similar errors may occur in recording deposits.

3.4 Specific steps in preparing bank reconciliation.

Preparing a bank reconciliation means determining those items which make up the difference
between the balance appearing on the bank statement and the balance of cash according to the
depositor’s records. By listing and studying these discrepancies, it is possible to determine the

15
correct figure for cash owned. This is the amount which should appear on the balance sheet.
Specific steps to be taken in preparing bank reconciliation are;

Firstly, compare the deposits listed on the bank statement with the deposits shown in the
company’s records. Place check marks in the company’s cash records and on the bank statement
beside the items which agree. Any unchecked item in the company’s records of deposits will be
deposits not yet recorded by the bank, and should be added to the balance reported by the bank.
Determine that any deposits in transit listed in last month’s bank reconciliation are included as
deposits in the current month’s bank statement.

Secondly, arrange the paid checks in sequence by serial numbers and compare each check with
the corresponding entry in the cash payments journal.(in the case of personal bank accounts for
which the only record maintained is the check book, compare each paid check with the check
stub). Place a check mark in the depositor’s cash payments journal opposite each entry for which
a paid check has been returned by the bank.

The unchecked entries should be listed in the bank reconciliation as outstanding checks to be
deducted from the balance reported by the bank. Determine whether the checks listed as
outstanding in the bank reconciliation for the preceding month have been returned by the bank
this month. If not such checks should be listed as outstanding in the current reconciliation.

Thirdly, deduct from the balance per the depositor’s records any debit memoranda issued by the
bank which have not been recorded by the depositor.

Fourthly, add to the balance per the depositor’s records any credit memoranda issued by the bank
which have not been recorded by the depositor.

Fifthly, determine that the adjusted balance of the depositor’s records is equal to the adjusted
balance of the bank statement.

Sixthly, prepare entries for any items on the bank statement which have not yet been recorded in
the depositor’s account

16
Conclusion

The above information has been explained about the literature review I passed through when
preparing of the field work report specifically bank reconciliation, causes as well as steps in
conducting bank reconciliation.

17
 CHAPTER FOUR

4.0 ANALYSIS
4.1 THE GAP BETWEEN THEORY AND PRACTICAL EXPERIENCE
There is a gap between theory and practical training, this might be portrayed by several scenarios
such as, a number of irrelevant and inapplicable content which we get during theory training
meanwhile in the practical training can’t be applicable because there is special scientific systems
to deal with almost everything for example a case of correction of error by theory a person can
end up adding other error instead of correcting which is contrary in the practical training where
vote book system is used and resulting to the accuracy answer or record within a reasonable
timeline

4.2 RELEVANCE BETWEEN THEORY AND PRACTICAL EXPERIENCE

UDSM provides a relevant attachment to my career Accounting since I got an opportunity to do

a practical training in Account division whereby all duties and task performed related to my
career. It was very interesting because I learned practically most of things that I theoretically
knew them before. Also I acquired new knowledge at UDSM, on how to handle different
Accounting problems and now I have experience to perform accountant activitiesin any
organization by myself to develop new skills and knowledge.

4.3 DESCRIPTION OF SKILLS LEARNED AND ENHANCED

Team work

Gained skills on how to work as a team in performing our daily activities at the UDSM, work is
done in a more effective way and it simplifies work that you might have done alone. Things
work in a smoother and easier way and work is finished on time.

Management skills

Learned on how to manage the work given and be completed on time, sometimes you are given
two or three jobs to be performed at the same time, so you need to manage your time wisely, on

18
how you can perform all work and be completed on time. Therefore, I gained the skill on how I
can do two to three jobs a day and get them done.

Dealing with staff’s behaviors

Working in an organization, you meet different kind of people with different personalities
therefore, you need to treat them accordingly and be able to adhere to their behaviors. For
example, other staffs are so hot tempered and when they assign you with work, they need it to be
completed on the spot so you have to adjust according to their personalities in order to avoid
misunderstandings.

Recording skills

Gained a lot on how to record transaction properly in order to avoid any loss to occurs.

Description of career Plan and Ambitions

Boost my self-confidence and self-awareness

This field practical training helped me to gain more self-confidence to stand out in front of many
people and express my opinion, also to have the confidence on this the skills gained from class to
put in a practical way and perform job properly. In addition, it boosted my self-esteem and
awareness become more aware of what am supposed to do where, when, how, and in what
manner.

More competent

To have the ability to work in different environment and do a proper job, through putting what I
studied in class into practical.

Good customer care skills and dealing with different kind of personalities

More experienced in dealing with different personalities and moods of different kind of people
under different circumstances, how to provide a good customer care to visitors, customers and
suppliers and to staffs in the organization.

19
4.4 SKILLS THAT ARE STILL LACKING
Limited excel skills

To support accounting activities, in which I had limited knowledge on use of such applicant on
computer in solving accounting and financial services problems and calculation using Microsoft
excel.

Self-confidence, self-esteem and self-awareness

A student may have all the knowledge but does not have the self-confidence to stand out and
make a point in front of others. In addition, a student may not know how the education he/she
has can be put in practice. Moreover, may not be aware apart from education he/she has stills
needs experience.

Management skills and customer care

A student may not know how to manage his/her time effectively in performing two to three jobs
at the same time and manage his time wisely to get all work done on time. A student may not
know how to harness his/her temper when it comes to different personalities from customers,
visitors or internal staff members which is very important to any organization because not all
people will be the same, you will meet people with different personalities and you have to deal
with them accordingly.

20
 CHAPTER FIVE

5.0 CONCLUSION AND RECOMMENDATION

5.1 Conclusion

Field practical training program have many advantage to students because it gives a wide chance
to practice different things depends on the carrier of a student. However practical training helps
the student to realize what they learnt in class and narrowing gap between theory and practice.
And it helps students to be more confident and aware about different tasks assigned and how
they can be performed. Also it is not possible for University to teach everything in lecture room
therefore practical training enhance improving new skills and knowledge.

Problem faced

Limited excel skills to support accounting activities, in which I had limited knowledge on use of
such application on computer in solving accounting and financial services problems and
calculation using Microsoft excel.

Solution of the problem

Due to limited knowledge on use of Microsoft excel in accounting activities, I had good
guidance by assistant UDSM REVENUE SECTION accountant Mr. JERLINE MWAIPYANA
who taught me step on use of use Microsoft excel. As used in accounting calculation such
substitutions, multiplication and division in which I mastered using Microsoft excel.

21
5.2 RECOMMENDATIONS
5.2.1 Recommendation to UDSM

UDSM should give little consideration on providing allowances to students practicing training in
its funds at least to cover the cost students incurred during field time plus the service the student
provides to the scheme.

FREFERENCES

• Accounting documents UDSM Revenue section (circulars)

22
• Frank wood and Allan Sangster ( 2008) Business Accounting 12th edition, pearsoned
education Ltd, London
• Http//www.udsm.co.tz
• Cook, Sarah 2002. Customer Care Excellence. London: Kogan page limited.
• Tulli, M (2008), Principles of account. Dar es salaam:
• Meigs and Meigs (1987) Bank operation. New York: Mc Graw-hill, Inc.
• Mc Graw-Hill (1987) Basis for business decision. London: Kogan page limited
• The African Journal of Finance and Management Vol.7 No.2 103, 1998)
• Zeithaml, V. & Bitner, M. 2006. Services marketing. New York: McGraw-Hill.
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