INSTITUTE OF FINANCE MANAGEMENT

FACULTY OF ACCOUNTING, BANKING AND FINANCE

BACHELOR DEGREE IN ACCOUNTANCY

YEAR III

ACADEMIC YEAR: 2022/2023

ECU 07416 – PRACTICAL FIELDWORK REPORT

FIELD REPORT ON PRACTICAL TRAINING CONDUCTED AT

KINONDONI MUNICIPAL COUNCIL (KMC) IN DARE ES SALAAM

NAME: LEILA MOHAMED ABDALLAH

REG NO: IMC/BAC/2021953

SUBMISSION DATE: 20TH JANUARY, 2023

SUPERVISOR: DR. JUDITH IDDY

 ACKNOWLEDGEMENT
I express my heartfelt thanks and appreciation to those who contributed a lot to the successful
completion of this field report. Special thanks go to my supervisor Dr. Judith for the support in
the preparing of this report by provides guideline and assist in preparing it. My personal words of
encourage goes to my fellow student for being my strong supporter throughout this field report
and all my time in IFM.

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 LIST OF ABBREVIATION
BACC Bachelor in Accountancy

EFD Electronic Fiscal Device.

ESIA Environmental and Social Impact Assessment.

GAAP Generally Accepted Accounting Principles.

IFM Institute of finance management

M&E Monitoring and Evaluation.

MUSE Mfumo wa Ulipaji Serikalini

OPRAS Open Performance Review and Appraisal System.

PRSP Public sector reform program.

SWOC Strength, Weakness, Opportunity, Challenge.

RA Regional Administration.

TRA Tanzania Revenue Authority.

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 EXECUTIVE SUMMARY
A field report according to the practical training conducted at Kinondoni Municipal Council
(KMC) in the department of Accounts and Administration for the period of two months
beginning on 1st August 2022 and completed in 30th September 2022 for the fulfillment of
Bachelor Degree of Accountancy at IFM.

This report provides an overview of the KMC by highlighting the background of organization its
mission. It also covers the organization structure, its mission and there is also a brief description
of the duties undertaken during the practical training such as preparation of payment voucher,
preparation of bank reconciliation and preparation of trial balance with the lesson deduced
during the period of field leisure,

In the analysis of this report the review of the topic of interest in theoretical part of what learnt in
class comparing with the actual work found in the commencement of practical training along
with the skills and knowledge enhanced during the training. The experience faced during the
practical training and during the reporting time are explored and how it affect my career
experience while suggesting what to be done. Also there are things observed during the practical
training and employment possibility has been discussed.

At last the report provides a conclusion on the findings and recommending the need of the field
report and the practical training at large to the student who is about to enter the employment
market to compete with others. Also this chapter gives a recommendation to both the
organizations including IFM and KMC on what to be done in order to improve the service
provision and training.

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 TABLE OF CONTENTS

ACKNOWLEDGEMENT................................................................................................................i

LIST OF ABBREVIATION............................................................................................................ii

EXECUTIVE SUMMARY............................................................................................................iii

TABLE OF CONTENTS...............................................................................................................iv

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

1.1 Introduction.......................................................................................................................1

1.2 Purpose and Objective of Practical Field training............................................................1

1.2.1 Purposes of Practical Field training...............................................................................1

1.2.2 Learning Objectives for Practical Field training...........................................................1

1.3 An overview of fieldwork placement................................................................................2

1.3.1 Background of the Kinondoni Municipal Council (KMC)...........................................2

1.3.1.1 Products/services.......................................................................................................3

1.3.1.2 Core values of Kinondoni Municipal Council (KMC)..............................................4

1.3.1.3 Kinondoni Municipal Council Mission statement.....................................................4

1.3.1.4 Kinondoni Municipal Council Vision statement.......................................................4

1.3.2 Primary functions of Kinondoni Municipal Council (KMC)........................................5

1.3.3 The Organization structure of Kinondoni Municipal Council (KMC)..........................5

1.4 Review of the industry that Kinondoni Municipal Council is operating..........................7

CHAPTER TWO.............................................................................................................................8
WORK DONE AND LESSORN LEARNT....................................................................................8

2.1 Introduction.......................................................................................................................8

2.2 Work done and lesson learnt.............................................................................................8

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 2.2.1 Preparation of trial balance........................................................................................8

2.2.2 Writing cash receipts.................................................................................................8

2.2.3 Preparation of payment voucher................................................................................8

2.2.4 Tax computation........................................................................................................8

2.2.5 Preparing bank reconciliation statement....................................................................9

2.2.6 Tracing For Missing Vouchers..................................................................................9

2.2.7 Recording payments made in the Expenditure Book................................................9

2.2.8 Balancing payment voucher on the cash book..........................................................9

2.2.9 Posting entries in the computer about cash book and receipt....................................9

2.2.10 Posting entries in the Computer about Cash Book and Payment..............................9

2.2.11 Writing Cheque payments made in the Batch Book..................................................9

2.2.12 Preparation of cheques.............................................................................................10

2.3 Lesson Learnt based on tasks undertaken.......................................................................10

2.3.1 To prepare trial balance...........................................................................................10

2.3.2 To write cash receipts..............................................................................................10

2.3.3 To prepare payment voucher...................................................................................10

2.3.4 To compute different taxes......................................................................................10

2.3.5 To conduct the bank reconciliation statement.........................................................10

2.3.6 Tracing for Missing Vouchers.................................................................................11

2.3.7 Recording payments made in the Expenditure Book..............................................11

2.3.8 Balancing payment voucher on the cash book........................................................11

2.3.9 Posting entries in the computer about cash book and receipt..................................11

2.3.10 Posting entries in the Computer about Cash Book and Payment............................11

2.3.11 Writing Cheque payments made in the Batch Book................................................11

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 2.3.12 Preparation of cheques.............................................................................................12

2.4 Summary of the work done and lesson learnt.................................................................12

2.5 Challenges encountered during field work.....................................................................12

CHAPTER THREE.......................................................................................................................13
LITERATURE REVIEW..............................................................................................................13

3.1 Introduction.....................................................................................................................13

3.2 Literature review related to key task performed.............................................................13

3.2.1 Key Academic Theories..............................................................................................13

3.2.2 Knowledge of students in the area reviewed...............................................................14

3.2.3 Related literature review with tasks undertaken..........................................................14

CHAPTER FOUR.........................................................................................................................17
ANALYSIS....................................................................................................................................17

4.1 Introduction.....................................................................................................................17

4.2 Relationship between class theories and what happen in the market.............................17

4.3 Skills learned and enhanced............................................................................................18

4.4 How experience has affected career plan and ambition..................................................19

4.5 Skills currently lacking...................................................................................................20

CHAPTER FIVE...........................................................................................................................21
CONCLUSION AND RECOMMENDATION............................................................................21

5.1 Introduction.....................................................................................................................21

5.2 Conclusion......................................................................................................................21

5.3 Recommendations...........................................................................................................22

5.3.1 To Institute of Finance Management (IFM)............................................................22

5.3.2 To Kinondoni Municipal Council (KMC)...............................................................22

REFERENCES..............................................................................................................................23

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 LIST OF FIGURES
Figure 1: The Map of Kinondoni Municipal Council......................................................................3

Figure 2: the organizational structure of the Kinondoni Municipal Council (KMC)......................6

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 CHAPTER ONE
INTRODUCTION
1.1 Introduction
This chapter provides clear overview of the field work placement by discussing the primary
structure of KMC and its organizational structure and chain their role within that business. The
chapter will also review of the industry that KMC is works within.

1.2Purpose and Objective of Practical Field training

This part presents overall process/purpose of field practical training and the learning objectives
for conducting fieldwork as following;

1.2.1 Purposes of Practical Field training

One of the reqiurements for attaining a bachelor degree at institute of finance management
(IFM) is for every student to go for field attachement in different organizations. Field placement
provides a well structured environment in a well setting for students to apply generalist
knowledge, value and skills learned in class meaning to intergrate class work theory and appy in
the real life situation within the work place.

Field practical training is an effective way to help the student acquire new abilities and skills that
they may not possess. These skills enable the student to expand their concepts, adjust their
orientations, and consolidate their ability to innovate and to be creative; innovation connects the
theoretical aspect of the acquired knowledge to the practical aspect of outcome i.e. the real
work/job environments.

1.2.2 Learning Objectives for Practical Field training

Main objectives of field work training is to help students experience the class lectures in the
training ground where they will applies the class knowledge in the real working life. Field work
also makes students prepare themselves as they are trained to be competent in offices so to be
able to work as not everything applied there is being taught to class.

Field training represents the student's initial field of expertise, in which they apply what has been
learned in class and the real environment with the following objectives; Enriching the
experiences of university students by linking academic studies in the classroom with real

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practical situations in the work environment. Providing the opportunity for male and female
students to discover their professional interests in the field of their academic specialization.
Emphasizing the effectiveness of field training in preparing graduate students for their practical
future. Providing the opportunity for trainees to acquire new skills by getting them accustomed
to innovative thinking for problem solving, and making practical decisions with confidence.

1.3 An overview of fieldwork placement

As part of the course module in BAC at IFM, field work is being placed to every student after
completing the second semester for first and second year bachelor and diploma one students. The
field work is conducted as training for the period of 8 weeks where students are assigned log
books to fill the activities done on each day attending practical field training.

The field training at KMC started at 1 st August 2022 and completed in 30 th September 2022
where I was assigned to finance departments with supervisions.

1.3.1 Background of the Kinondoni Municipal Council (KMC)

Kinondoni Municipal Council (KMC) is among five council from Dar-es-Salaam City in
Tanzania. Other municipalities are Ilala, Kinondoni, Kigamboni and Ubungo. Kinondoni
municipal council was established on 2000 under the local government (urban authorities act
1982 No 8 section 8 and 9.The Municipality has a total area of 321 square kilometers.
Kinondoni Municipal Council was established with effect from the 2006 vide a certificate of
establishment under the terms of the provisions of sections 8 subsection (7) of the Local
Government Act, 1982.

According to the 2012 population Census, the Municipality had a population of 929,681 where
male were 451,653 and female 478,028. The population is projected to be 1,134,211 in 2016
where by male are estimated to be 551,019 and female 583,192 with a growth rate of 5.0% per
annum.

The municipal is estimated to have 283,552 households with an average of 4 persons per
household. The municipal had population density of 2,896 people per square kilometer in 2012
and projected population density estimated to be 3,533 people per square kilometer in 2016. The
figure below shows the map of Kinondoni municipal council in figure 1;

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 Figure 1: The Map of Kinondoni Municipal Council

SOURCE: KMC Library

1.3.1.1Products/services
Business services provided by Kinondoni Municipality are as follows;-

 Management and Inspection of lodges and Hotel levy,

 Providing training and advice to small and large entrepreneurs,
 Inspection of all licenses and businesses,
 Inspection of small and large industries,
 Participation and organization of various trade fairs,
 Motorcycle, Bajaj and Taxi Registration,

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  The Business Unit is also involved in various Seminars offered in collaboration with
various financial institutions to enable entrepreneurs to obtain loans, for example; Bank,
FINCA, Pride, TBS etc

1.3.1.2Core values of Kinondoni Municipal Council (KMC)

The following are the KMC core Values (KMC, 2017). Ethics for Honorable Councilors and
Employees of the Kinondoni Municipal Council are classified as follows:-

 Honorable Councilors and Employees of the Kinondoni Municipal Council should fulfill
their duties with the best quality, with dedication, discipline, integrity, honesty and
transparency.
 Honorable Councilors and Employees of the Kinondoni Municipal Council should avoid
their personal conflicts within the Council, commit themselves and follow the rules,
regulations and procedures at all times in carrying out their duties.
 Honorable Councilors and Employees of the Kinondoni Municipal Council should not be
biased, steal and be honest and protect the values of the Council.
 Honorable councilors and employees of the Kinondoni Municipal Council should
participate fully in all activities of the Council, including collecting attendance/income,
cleaning the city's environment and other activities for the benefit of the Council.
 Honorable Councilors & Employees of the Kinondoni Municipal Council should comply
with requirements of Law no. 7 of 1982 and section 20A of Law No. 10 of the year 1982.
 Better use of professional information. Honorable Councilors and Employees of the
Kinondoni Municipal Council are not allowed to use government information for
personal interests or to give it to those who are not involved. To work in cooperation with
all stakeholders in the performance and respect for all regardless of the diversity of
society.

1.3.1.3Kinondoni Municipal Council Mission statement

The mission statement of KMC is

“To Provide Socio- Economic Services through Effective and Efficient Use of Resources, And
Adhering To Good Governance for the Well-Being of the Community.”

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1.3.1.4Kinondoni Municipal Council Vision statement
The Vision statement of KMC is

“To Be the Best Council in Provision of Socio-Economic Services to the Community.”

1.3.2 Primary functions of Kinondoni Municipal Council (KMC)

The KMC functions as provided by the Local Government Act No. 8 of 1982 are:

 To maintain and facilitate the maintenance of peace, order and good government within
its area of jurisdiction,
 To promote the social welfare and economic well-being for all persons within its area of
jurisdiction, Subject to the national policy and plans for rural and urban development;
 To further the social and economic development of its area of jurisdiction,
 To take necessary measures to protect and enhance the environment in order to promote
sustainable development,
 To give effect to the meaningful decentralization in political, financial and administrative
matters relating to the functions, powers, responsibilities and services of all levels of
local government authorities,
 To promote and ensure democratic participation in and control of decision making by
people concerned; and
 To establish and maintain reliable sources of revenue and other resources enabling local
government authorities to perform other functions effectively and
 To enhance financial accountability of local government authorities, their members and
employees of KMC.

1.3.3 The Organization structure of Kinondoni Municipal Council (KMC)

The Kinondoni Municipal governing body is the Municipal Council, which comprises of 34
Councilors, with a representation of 20 Councilor from Wards, 6 councilors from special seats
and 8 Member of Parliament of which 2 from constituency’s representatives (MPs) and 6
President Appointees. The Municipal Director is the Chief Executive Officer who executes all
day to day administrative duties. Under the Municipal Director’s office, there are 13 departments
and 6 units namely: - Departments (Organization structure figure 2); Administration and human
Resource Management; Finance and Trade; Planning, monitoring and statistics; Primary

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Education; Secondary Education; Urban Planning, Forest and Natural Resources; Health; Water;
Sanitation; Agriculture, Irrigation and Cooperative; Livestock and Fisheries; Development and
Social Welfare and Works. Units decided into; Legal; Internal Auditor; Procurement; Public
relation and IC and Election Unit. The organizational structure of the KMC is presented in the
Annex 2 bellow;

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Figure 2: the organizational structure of the Kinondoni Municipal Council (KMC)

SOURCE: (KMC, 2017)

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1.4 Review of the industry that Kinondoni Municipal Council is operating
KMC is operating as the Local government in mainland Tanzania which is substantially provided
for by the Local Government (District Authorities) Act 1982 and the Local Government (Urban
Authorities) Act 1982, and in Zanzibar by the Zanzibar Municipal Council Act 1995 and the
District and Town Councils Act 1995 and it is enshrined in Article 145 of the constitution. The
Ministry for Regional Administration and Local Government in the Prime Minister’s Office is
responsible for local government. The country is divided between Mainland Tanzania and
Zanzibar, which have a separate government.

Local authorities are composed of 118 rural councils and 42 urban councils. There are three
types of urban councils (city, municipal and town councils), and two types of rural councils
(district and villages councils). The country is also divided into 30 regions (25 in mainland
Tanzania and 5 in Zanzibar), wards, vitongoji and mtaa for administrative purposes. Local
governments are enshrined in the Constitution. All councilors are democratically elected; council
elections are held every five years. The local authorities have revenue-raising powers, and levy
taxes and fees, as well as receiving transfers from the union government. They are responsible
inter alia for economic development planning; law and order; agriculture, business and industry
support services; and promotion of economic and social welfare

LGAs depend on the Local revenues for an average urban area mainly comes from the Service
Levy, property tax and other taxes. Contrary to the variability of the Service Levy among all
LGAs, per capita revenue collections from the Service Levy in urban regions is relatively stable.
Like in most developing countries, local governments in Tanzania rely heavily on
intergovernmental transfers. They also rely on government grants that play an important role in
local government finances, the importance of transfers has steadily increased over the years.
Both own source local revenue collections and local government borrowing play a much more
limited role in the total financial inflows for LGAs.

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 CHAPTER TWO
WORK DONE AND LESSORN LEARNT
2.1Introduction
The chapter will provides Brief description of task undertaken during field training which was
recorded in the log book, and also lessons learnt for each task undertaken.

2.2Work done and lesson learnt

The task undertaken during the field work training are described as following;

2.2.1 Preparation of trial balance

I was given a task to prepare the trial balance in which, Assets and expense account appear on
the debit side of the trial balance whereas liabilities, capital and income account appear on the
credit side. If all accounting entries are recorded correctly and all the ledger balance are
accurately extracted, the total of all debit balances appearing in the trial balance must equal to
the sum of all credit balance. However the Epicor generates system trial balance but we have
balances out of the system thus have to consolidate them.

2.2.2 Writing cash receipts

At first this exercise was done with close look from supervisor whereas every receipt of payment
should have the name of the business that issued it, the date the transaction occurred, the items
purchased and the amount that was charged receipts also include the name of the customer. The
writing of cash receipts was don through MUSE.

2.2.3 Preparation of payment voucher

Payment vouchers are prepared after authorization by the head of department. The head of
department approves payment after accounting officers consent, he/she instructs the treasurer to
pay that amount. The voucher writer, with permission of the accounting prepares a voucher and
passes it for approval to the head of department concerned with the cost, and the treasurer. After
all have signed, the cheque writer, write a cheque for payment.

2.2.4 Tax computation

This activity done together with giving payment voucher number to remittance slip and
executing tax percentages through the EFD receipts on amount to be submitted at TRA and it
was done in two ways such as through the computer and manually or sometimes both ways.

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2.2.5 Preparing bank reconciliation statement
In this activity there is a matching between the balances of bank account with the balance in the
books of KMC organization but using the sheet prepared by accounting indicating the
organization balance by the end of the month. A manual reconciliations involves a hard copy of
cash book and hard copy of Bank statement are compared and tricked and that must correspond
any miss correspondence must be reconciled. Cash Book in soft copy were compared with Bank
Statement in which Un-presented Cheque, Un-credited Cheque, Direct credited Cheque, Bank
Charges and Dishonored Cheque were identified for Reconciliation to be done.

2.2.6 Tracing For Missing Vouchers

Payment vouchers for arrears, overtime payment and deduction are submitted to department. I
approved those vouchers with respect to the specific department and identify the missing one.

2.2.7 Recording payments made in the Expenditure Book

Recording activity included tracing the core center of the payment and recording that payment by
writing invoice number, the activity paid for, cheque number, the amount incurred in the activity
in figure and finally it was subtracted from the annual estimate so as to get the remained amount
for further expenditures.

2.2.8 Balancing payment voucher on the cash book

This payment voucher include from different categories such KMC projects fund this is done by
finding the total amount and comparing each total to the corresponding total of all categories.

2.2.9 Posting entries in the computer about cash book and receipt
Posting was done from Receipts collected from various sources of the, posting process involved
entering Receipt number, Batch number of the Receipt, Receipt Date, Short description of the
Receipt, Core center of the Receipt and the amount in figure followed by updating General
Ledger
2.2.10 Posting entries in the Computer about Cash Book and Payment
Where by Payment number, Core center of the payment, Short description of the Payment, and
the amount paid followed by Updating General ledger were done in the computer’ s General
Ledger.

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2.2.11 Writing Cheque payments made in the Batch Book
Cheque payments made in the Batch Book for information storage, writing process involved
Serial number, Invoice number, Date of payment, Cheque number, Payee’s name and Amount in
figures.

2.2.12 Preparation of cheques

The cheques as the means of payments are used for payment of the money for the suppliers who
offered the services to the organization, Writing Cheque of staff and other people whose
payment is made from KMC, writing process involve Date of payment, payee`s name, short
description of the payment, Amount in words and amount in Figure.

2.3 Lesson Learnt based on tasks undertaken

2.3.1 To prepare trial balance

I was able to prepare Trial balance consist of a list of closing balances of ledger accounts on a
certain date and is the first step towards the preparation of financial statements. It is usually
prepared at the end of accounting period to assist in the drafting of financial statements. Ledger
balances are extracted from debit balances and credit balances. How to form a trial balance and
how to cross check all ledgers in order to equalize the trial balance for preparation of the
financial statements.

2.3.2 To write cash receipts

I learnt how receipt are important tax documents, providing proof of the business expenses that
you write off on your tax forms. They’re also useful for management accounting

2.3.3 To prepare payment voucher

The task gave me knowledge on the application of payment vouchers in daily activities of
organization concerning with the business administering.

2.3.4 To compute different taxes

I learned about charging taxes and computations on various transactions performed and took
place over the electronic devices and POS machines includes the municipal taxes and TRA taxes.

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2.3.5 To conduct the bank reconciliation statement

I got knowledge on how to reconcile Bank statement by computerized system, that is by

comparing Bank statement(Hard copy) and Cash book(Soft copy) so as to determine the reason
for their difference like un presented Cheque, Direct payment, Bank charges, Dishonored
Cheque so that can be reconciled by debiting and crediting through posting in respective entries.

2.3.6 Tracing for Missing Vouchers

From this task I learnt that when sorting missing voucher Payment vouchers for arrears, overtime
payment and deduction there should be consideration of the relation of amount written in
voucher versus the cheque.

2.3.7 Recording payments made in the Expenditure Book

How to fill Payments made during the year in the Expenditure Book that is by tracing core center
and filling invoice number, payment voucher number(PV No), Payee’s name, Amount and
finally deducting the amount.

2.3.8 Balancing payment voucher on the cash book

I was able to Balancing of cash book enables the organization to determine amount of payment
made at that month also to be systematic on calculate the whole transaction at each sector at the
KMC organization.

2.3.9 Posting entries in the computer about cash book and receipt

I acquired general knowledge on cash book and receipt, how it is posted on the computer, that is,
core center, Receipt number, Date for the Receipt, Account code posted to, Short description of
the Receipt, Amount in figure followed by updating General Ledger also how double entry is
completed after the Receipts being entered in the general ledger.

2.3.10 Posting entries in the Computer about Cash Book and Payment

I learned how payment and cash book is posted in the computer system, what it contains that is,
Payment number, Payment Date, Short description of the Payment, Amount in figures followed
by updating General Ledger also the way double entry system is completed when payments are
made in the computer’s general ledger.

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2.3.11 Writing Cheque payments made in the Batch Book

How to store Cheque Payment in the Batch Book for further usage and references, things
recorded were Serial number, Check number, Payee’s name, Short description of the Payment,
Date for the Payment and the amount in figures, also Batching Payment Voucher in files in
ascending order of the Cheque after they have being pinched with pinching machines

2.3.12 Preparation of cheques

I learnt on how to prepare the cheque and that cheque is a document that orders a payment of
money from the bank account. The drawer writes the various detail including the monetary
value, date, payee name on the cheque and signs it ordering their bank to pay that person or the
company the amount that is stated. A person who writes the cheque is known as the drawer and
the one to whom the cheque is addressed is known as the drawee. A person to whom a cheque is
issued is entitled to receive a sum of money mentioned in cheque.

2.4 Summary of the work done and lesson learnt

In summary form there were various task undertaken but mainly was categorized on; Preparation
of trial balance, Writing cash receipts, Preparation of payment voucher, Tax computation,
Preparing bank reconciliation statement, Tracing for missing vouchers, Balancing payment
voucher on the cash, Posting entries in the computer about cash book and receipt, Posting entries
in the Computer about Cash Book and Payment, Writing Cheque payments made in the Batch
Book and Preparation of cheques.

The lesson learnt includes understanding of trial balance, cash receipts, payment vouchers; I also
learnt about municipal tax computations and bank reconciliations. I learned how to trace the
missing vouchers and how to balance the vouchers on cash. Moreover, I was able to learn about
posting of entries in the computer through MUSE and payments, writing cheques as well as
preparations of cheques.

2.5 Challenges encountered during field work

The challenges encountered Wa that; I was not be able to finance my daily costs at Kadoo as the
organization did not provides field allowances and I am not a loan beneficiary who receive field
allowances. This gave me the challenge to attend the field work in all days as there were days
which I didn’t attend because I didn’t have money for bus fees and lunch allowances.

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Another challenge; Due to lack of enough staffs at Kadoo and the overloading of daily duties I
ended up performing duties as required without supervision which is good in one way but in
another way it is not because there must be the accuracy of work I performed and what is
needed. There had lots of things that I didn’t taught by the Kadoo staffs available because they
did not have enough time to teach me given they were busy serving customers.

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 CHAPTER THREE
LITERATURE REVIEW
3.1Introduction
This chapter presents an overview of the available literature relating to the field activities
assigned. The review is presented in a tabular column and is arranged according to the objectives
of the study. This is followed by the research gap and the contribution made by the current
study to the existing literature.

3.2Literature review related to key task performed

3.2.1 Key Academic Theories

It is imperative that students in professional programs be able to put into practice what they have
learned in the classroom. As Hutchings (1990) wrote, “What’s at stake is the capacity to
perform, to put what one knows into practice. To help students become capable and competent
practitioners requires that they have training in self-awareness, knowledge acquisition, and skill
building (Kramer, 1998). Mendenhall (2007) says that in order for students to develop these
skills, education at the degree’s level, as well as practical experience, is necessary and expected.
The following are key academic theories related to field work;

Active Learning

Although experience may be the foundation of learning, it does not automatically or even
necessarily always lead to it (Boud et al., 1993). Using an active learning environment can
enhance the integration of practice and theory in the classroom. An active learning environment
should promote students’ interest in the subject and encourage their participation. Students will
quickly determine if a teacher respects their contributions in class, or even wants contributions at
all. Both are critical in creating an active learning environment (Meyers & Jones, 1993).

Constructivism

Constructivism is concerned with explaining how knowledge is produced in the world. It is also
a field of inquiry by educators seeking to describe how students learn. As Windschitl (1999)
notes, constructivism is based on the belief that learners work to create, interpret, and reorganize
knowledge in individual ways: “These fluid intellectual transformations occur when students

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reconcile formal instructional experiences with their existing knowledge, with the cultural and
social contexts in which ideas occur, and with a host of other influences that mediate
understanding” (Windschitl, 1999, p. 752).

Gordon (2009) points out that “these four theorists share a conception of constructivism that is
essentially pragmatic, one that is deeply concerned with a changing current educational practice
to foster active learning and genuine understanding” (p. 50). More specifically, Gordon cites
Dewey’s (1988) belief that genuine knowledge derives not from abstract thought, or by acting
uncritically, but rather by integrating thinking and doing, by getting the mind to reflect on the
act.

3.2.2 Knowledge of students in the area reviewed

An enhanced learning model is helpful in teaching a course on accounting in real world because
many students have little personal experience with the subject, and most have a theory
knowledge and not practical one. At the beginning of the semester the teacher sets the stage for
class participation by emphasizing that students will have varying opinions, experiences, and
knowledge, and that each student’s right to his/her opinion should be respected. The use of active
learning techniques helps students to gain exposure to theory in a stimulating and interactive
environment. It provides students opportunities to work and understanding/experiencing
accounting in real world especially the automated systems that are up to date.

3.2.3 Related literature review with tasks undertaken

Payment voucher
According to Sangster (2012) payment vouchers are the source document from which the
regularity or authenticity and propriety of transaction may be attested, Also Voucher system is a
set of procedures designed to secure formal approved of liability and authorization of payment
and implement the basic rules of internal control. This is according to (Temba, 2003).

In additional Voucher system is a system which requires that every liability to be recorded as
soon as it incurred and that cheque be issued only in payment approved liability. A written
authorization called voucher is prepared expenditure regardless of whether the expenditure cover
service, merchandize for resale or assets for use in business. (Sangster, 2012). The voucher
system, are relatively large organization ordinarily provides for the control of purchases and cash
disbursement through adaptation of some form of a voucher system, with the use of voucher

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system checks may be drawn upon a written authorization in form of voucher approved by some
responsible official.

A cheque

According to Bragg (2008) a cheque is a document that orders a bank to pay a specific amount of
money from a person's account to the person in whose name the cheque has been issued. The
person writing the cheque, known as the drawer, has a transaction banking account (often called
a current, cheque, chuting or checking account) where their money is held. The drawer writes the
various details including the monetary amount, date, and a payee on the cheque, and signs it,
ordering their bank, known as the drawee, to pay that person the amount of money stated. Steven
Bragg in his journal also says that Cheques are a type of bill of exchange and were developed as
a way to make payments without the need to carry large amounts of money. Paper money
evolved from promissory notes, another form of negotiable instrument similar to cheques in that
they were originally a written order to pay the given amount to whoever had it in their
possession.

A bank statement

According to Bragg (2020) bank statement is a document that is issued by a bank once a month
to its customers, listing the transactions impacting a bank account. The statement provides the
following information:

The beginning cash balance in the account

+ The total amount of each deposited batch of checks and cash

- Funds withdrawn from the account

- Individual checks paid

+ Interest earned on the account

- Service fees and penalties charged against the account

= Ending cash balance in the account

The bank statement shows the cumulative balance of cash in the account, net of all the preceding
transactions, as of the end of each day in the reporting period. Some banks still print these

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statements along with an accompanying set of images of all cleared checks. The person receiving
a bank statement should compare the information in it with his or her own records of the same
transactions. Any discrepancies may have arisen at the bank (such as a transposed number in a
check payment or a deposit), for which the bank should be contacted at once to make an
adjusting entry. It is also possible that the error is in the recipient's records, in which case he or
she should revise the company's accounting records to fix the error. This review process is
known as a bank reconciliation.

Bank reconciliation

This is the process of matching the balances in an entity's accounting records for a cash account
to the corresponding information on a bank statement. The goal of this process is to ascertain the
differences between the two, and to book changes to the accounting records as appropriate.
According to Litteton (1933) in the book “Double entry” We learnt double entry principle states
that every transaction must have corresponding entry i.e. every Debit transaction must have
corresponding credit transaction and vice versa , this principle applicable at organization because
the system on Entry Data prepares cash book and auto post the data into ledgers and Balances are
generated per code ledger and General ledger report is produced, hence transaction in debit of
cash book corresponds with credit transactions in the credit side of the Bank statement. The
application was learned from introduction to Accounting.

Trial balance

This is s a list of closing balances of ledger accounts on a certain date and is the first step
towards the preparation of financial statements. It is usually prepared at the end of an accounting
period to assist in the drafting of financial statements. It is acts as the first step in the preparation
of financial statements. It is a working paper that accountants use while preparing financial
statements

According to (Frank Wood and Alan Sangster, 2005) trial balance ensures that for every debit
entry recorded, a corresponding credit entry has been recorded in the books in accordance with
the double entry concept of accounting. If the totals of the balance do not agree, the differences
may be investigated and resolved before preparation of financial statements. It also ensures that
the account balances are accurately extracted from accounting ledgers and mostly it assist in the

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identification and rectification of errors. According to IPSAS; which requires Public Sector to
prepare under frame work of IPSA of the financial statements that are statement of financial
position, statement of financial performance statement of change in Equity statement, statement
of cash flows and Notes the organization prepares this reports and are published in newspapers,
the balances from ledger are entered into IPSAS template thus the standards are adhered to.

CHAPTER FOUR
ANALYSIS
4.1Introduction
This chapter consists of the theoretical knowledge with what happen in practical situations in
relation to theories learnt in class with what is happening in the market during the practical
training at KMC are explained in brief and what affected career plans. The chapter will provides
description of skills learned and enhanced, review of how the experience has affected career
plans and ambitions, and also what skills the student may be currently lacking after the field
training.

4.2Relationship between class theories and what happen in the market

What learnt in class does not perfectly match with what found in the practical training because of
the organization rules. During the practical leisure activities performed were concerning
accounting that enabled to present such a topic. According to the understanding upon the reviews
and what have been taught in class at IFM it can be laid down as follows;

In class we study it as process that explains the difference on a specified date between the bank
balance shown in an organization's bank statement, as supplied by the bank, and the
corresponding amount shown in the organization's own accounting records. In practice such
differences occurred during reconciliation were found to be caused by a check issued by the
organization have not been presented to the bank, a banking transaction, such as a credit
received, or a charge made by the bank, has not yet been recorded in the organization's books
and the bank or the organization itself has made an error.

In Practical training Payment voucher had a role in good accounting system, hence enabled to
value company's various expenses contributed to the overall operation. You will also be able to
identify new areas where a little expense up front can pay big dividends later. As learnt in theory

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accounting functions affects performance of an organization so to put this in consideration KMC
has deployed some controls to serve as benchmark in order to avoid theft, loss of stake holders.

What taught about trial balance in class is similar to what happen in the market in treating trial
balance. As learnt in class theory KMC uses trial balance to prove that the value of all the debit
value balances equal the total of all the credit value balances. If the total of the debit column
does not equal the total value of the credit column then this would show that there is an error in
the nominal ledger accounts. This error must be found before a profit and loss statement and
balance sheet can be produced.

A cash receipt is an accounting record that notes the details of a transaction for record keeping
and auditing purposes. At the time of training at KMC the entries by writing on two copies were
made and these documents were used to process accounting entries also in practical the
document primarily used to serve as evidence of payment. Cash receipts bears the names of
money payer, the date of the transaction, a description of the transaction, signatures of
authorizing parties, and other details critical to proper accounting.

In computerized accounting system, There is big different between the accounting system we
have being taught in class with what is being applied in the market. In KMC, they use MUSE as
accounting system to record their internal revenue and expenditures, they do not apply TALLY
system as it doesn’t fit their demand.

Gap in teaching between theory and practical

There was gap between what is being taught theoretically in class and the practicability of some
knowledge. A theoretical aspect involves teachings that are based on books of how things should
be, while practical involve teachings that precisely enable one to experience what has been
taught.

Most of the problem solved in practical field needs skills and creativity in order to be excellent in
the market of competitors compared to the theory practice, not only that but I can say the theory
limits us from us from our creativity and capacity to solve problem.

Most of the thing we learnt in the practical field are not all taught in the theory, this is to say that
there is slight gap between the theory and the practice for instance things like data sorting and

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cleaning, anyone can do it regardless of his or her study course, because they are taught not
learnt.

4.3Skills learned and enhanced

Skills are ability arise after practical training or natural talent or training on a particular interest
or field of study. During the practical training at KMC offices, I acquired a lot of skills including,
accounting skills (both manual and computerized), management skills (both time and operational
management) and also a lot of experience on Organization activities that gives me confidence to
be able to stand myself as a future employee.

Accounting skills helps me to have ability to perform bank reconciliation without supervision of
an experienced person, and also to record daily transactions in a computerized accounting system
of KMC. I also have a skill on using MUSE to perform payments to organization customers and
to KMC staffs.

In some times the KMC staffs was not present in the office and I was left alone to perform daily
operations. This made me have a skill to manage multiple tasks at once, and also a skill to
manage personnel and other customers arrived at the office in paying for fees and applying for
tenders. For the time being I was supposed to be early at work to be assigned to multiple location
for post reviewing and also to be left over to perform daily operation when supervisor is away.
There are several tasks required time management so to be performed timely, for that reason I
gain a skill to use time well.

4.4How experience has affected career plan and ambition

The main aim of perform field work training was to have exposure on working environment by
applying what have being taught in class in the field training. Myself I choose field work over
project because it will reflect my career objective as an accountant or employee of any
recognized organization. Through the experience in the practical training at KMC, I observe that;

It is better to start my own business than hanging on employment as a source of income. Many
employee at KMC during monthly wages and incentives receipts, they seems to not satisfy with
the money they receive as they have many complains although they receive reasonable amount
of wage, so it seems wages cannot settle all the personal need so the other source of
income/business must be introduced in my future career life.

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Educational status is really important in any organization as, most educated receives promotions
and they receives huge payment compared to others and so I will continue to take some CPA
exams and Masters examination when the opportunity arise and so to have a huge pay rise and
promotion as well as a status in the organization. So my future ambition here after KMC training
will be to continue studying after finishing BAC at IFM.

Another ambition change was the desire to be independent in which, since the start of my 20’s
age, I desired to start living myself and away from home, during my training at KMC I receive a
lot of boost in that scenario to help me improve my career by working hard and study hard and
so to have enough ability to live by myself and pay my own bills although future is uncertain.

4.5 Skills currently lacking

It is not certain that I will have all skills that required to have, during the practical training at
KMC, there are skills that I didn’t have enough capability and knowledge to perform them and
use it in daily operations. One of those are;

Firstly, MUSE has been very complicated for my understanding. This is may be because of that,
it is not taught to schools and I found it there as something I didn’t expect. The application of it
required an experience person or otherwise the data recorded in the system will be distracted so
password is provided for qualified person to use it. This slows my understanding

Also in doing bank reconciliation, although I perform it well and accurately, but I took a lot of
time compared to other qualified staffs so I will require enough time and experience to perform
bank reconciliation statements.

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 CHAPTER FIVE
CONCLUSION AND RECOMMENDATION
5.1 Introduction
In this chapter, the conclusion of the whole project will be provided and recommendation to
respective authorities includes, IFM and KMC. The recommendation will be provided as per
challenges observed during practical work at KMC.

5.2 Conclusion
Field attachment program benefits students as they get exposed to the market, not only them but
also their Institutions to be credited good Producers of fine Graduates. Moreover it acts as a
temporary job that will help one gain experience in his field of specialization. This program will
as well tell the student about what is to be covered in order to be good or on track and
competitive as they will be dealing with what will be their routine when they graduate and get
employed.

Moreover, due to the working environment being conducive, team work oriented, as well as
workers being friendly I do see the KMC as a perfect place for employment purposes. Hence
most of the expectations that I had before going for training such as working with employees
who use their time and resources to assist me were well met.

Although during the field work training, there are some issues that are important but not taught
in any course at school. Example in today public sector, MUSE is used as a system to record
expenditure and prepare financial statements automatically. But in class we do not have the topic

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explains it rather, we being taught cash book at Government Account in BAC second year which
is manual system where, in MUSE all Cashbook and other accounts have been covered there.

In summing up, apart from the fact that there is a practical knowledge acquired from the
authority concerned, the IFM should address the problems raised by the students who performed
such the practical training as what raised above from recommendations, and not taking them for
granted so as to nurture the students as by-product for the development of the nation.

Likewise the IFM should consider the case of teaching students on how to write their reports
even before arriving at their practical training areas so as to make them capable of writing reports
effectively and efficiently once they are done with their practical training, doing so the students
must be nurtured enough to cope with any environment which requires them to prepare reports.

5.3 Recommendations
Recommendations to Institute of Finance Management IFM and to Kinondoni municipal council
KMC is provided as following;

5.3.1 To Institute of Finance Management (IFM)

There is a need to increase the time frame for practical training from 8 weeks to at least 10 weeks
period. This will enable the students in training to get more exposure to what is being done in
relation to the knowledge being provided from the institute.

Also the modules covered in the classes should reflect what is happening in the real world as the
working environment is changing day after day hence a need for the change. For example, some
duties performed in the Cash Management Section requires the knowledge of Management
Account that is taught to 3rd year students hence reduce ability to acquire more skills.

Also IFM should provide students going into field with the standard learning program which will
assist the internal supervisor deliver training in a valuable and productive way other than student
preparing it for themselves, this will make student more competent after leaving the institution.

5.3.2 To Kinondoni Municipal Council (KMC)

The Agency should prepare office facilities for students who are coming for practical training.
There is a need for the availability of training facilities such as computers to enable them cope
with duties to be provided.

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The LGA should consider students with no field allowance from the Government especially in
two aspects of Transport and lunch allowances. The provision of allowances will enable the
students to be attentive in what they are being trained in.

Employers of Kinondoni Municipal Council (KMC) are recommended to consider practical

trainee students as potential employees, especially for those who are eager to learn the practical
work and have a good performance.

Kinondoni Municipal Council (KMC) should increase the number of students who want an
opportunity for field practical to provide knowledge to many Tanzanian students by reducing
bureaucracy and widen the vacancies to all who want practical training opportunity.

REFERENCES
Bragg, S. (2020). Bank activities. what is bank statement,

Frank Wood and Alan Sangster. (2005). Business Accounting 1 (10 ed.). Pearson Education.

Steven Bragg. (2020). Accounting tools: https://www.accountingtools.com/articles/what-is-a-

bank-statement.html

Frank Wood & Alan Sangster (1999), Business Accounting II 8th Edition published Great
Britain. International Standard Accounting Board, (2013). A Review of the Conceptual
Framework for Financial Reporting.3.

Nobes, C. W., (2005).Rules based standards and the lack of principles in accounting. Accounting
Horizons,

Meerman d. (2007), New Rule of Marketing and Public Relations, US: John Wiley &sons

Mmuya. M. (2002), Assessing Internal Control System in Tanzania, DUP Publishers.

Person Graham & Ramsey Allan (2006), Introduction in Financial Accounting

NBAA Manual (2008)

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