Executive summary

This field attachment report resolves around the activities, assignments and duties which the
intern was involved in during internship period for five(5) weeks at Makerere University Main
Building P.O. Box 7062 Kampala and they included the following; capturing data from the
cheques, computation of PAYE ,Computation of With Holding tax, filing returns of workers,
TIN registration for both Individuals and Non Individuals, Verification of items moving in
and out of the store as well as preparation of GRNs and Bin cards, generating and completing
PRNs for EFT payments, organizing documents in the files, assigning numbers to vouchers,
performing reconciliations, preparation of Financial reports, preparation of Cheque payment
vouchers, photocopying, scanning and preparation of ledger A/Cs and Journals, Preparation of
budgets, Memo and letter writing among others.

It also details the challenges faced during the field attachments and how they were managed.
Some of the challenges included; inadequate equipment in the section such as computers,
inadequate finance, adapting the work environment and culture, rude clients, inadequate space
in the office, inaccessibility of some items in the store among others.

The report also captures the background of the field attachment and its objectives, background
of Makerere University its culture, objectives, vision, operations, mission, gender in Makerere
University Main Building, values, beliefs and practices, the structure and the main activities of
the University which include; providing educational and research services.

The report also dwells on the skills acquired, experiences accumulated by the student, lessons
learnt and the benefits derived from the field attachment at MUK MB. Skills included;
responsive skills, computing skills, cultural skills, leadership skills, problem solving skills,
planning skills and listening skills, communication skills among others.
Benefits included; gaining exposure to the demands and challenges of work at a work place
for example commitment, punctuality, flexibility, responsive, keeping confidential
information secretly, interactive, time bound, creativity, team work and their demands.
It also throws some light on the link between programmes offered by the university and the
activities carried out at Makerere University Main Building.

It also describes the level of accomplishment of duties and responsibilities, the work force
and its composition, working relationship among team members, the authority levels to the
intern, adequacy in University’s preparing the students for Field Attachment and preparedness
of Makerere University Main Building to receive and manage the intern for Field Attachment.
The report further spells out the recommendations to Makerere University as an academic
institution which include duo internship by students in their course of study, supervising the
students twice among others. The recommendations to Makerere University Main Building
which include; arranging equipments to be used by the interns, following the interns for future
recruitment and recommendations to students for future internship which include; working
willingly wherever they are attached, respecting all field supervisors and all employees,
keeping good grades in terms of academic performance, avoiding absenteeism and having
positive attitudes towards learning by practice.

Finally, the report denotes the intern’s conclusion that internship training remains very crucial
and an essential for every student and therefore the University should continue with it as part
of its programme and strengthen it where it is appropriate.

ii
TABLE OF CONTENTS
Preliminary Pages

Cover Page……………………………………………………………………………………...i
Declaration……………………………………………………………………………………..ii
Acknowledgement…………………………………………………………………………….iii
Executive summary…………………………………………………………………………....iv
Table of contents….…………………………………………………………………………....v
List Figures………………………………………………………………………...…….......vii
List of Tables…………………………………………………………………………..…...... ix
Acronyms/Abbreviations…………………………………………………................................ x
Declaration ii
1 CHAPTER ONE: INTRODUCTION 1
1.1 Introduction 1
1.2 Background of Field Attachments 1
1.3 Objectives of the Field Attachment 2
1.4 Background of Makerere University 2
1.4.1 Nature of the business...........................................................................................2
1.4.2 Vision....................................................................................................................3
1.4.3 Mission statement..................................................................................................3
1.4.4 Objectives..............................................................................................................3
1.4.5 Operations of Makerere University.......................................................................3
1.5 Organizational culture3
1.5.1 Values....................................................................................................................4
1.5.2 Beliefs....................................................................................................................4
1.5.3 Practices................................................................................................................5
1.6 Gender in the organization 5
1.7 The main structure of the organization. 5
1.8 The main activities of the organization 6
2 CHAPTER TWO: EXPERIENCES 7
2.1 Title or position occupied in an organization 7
2.2 Duties and responsibilities 7
2.3 Supervision levels and relationship with supervisor 8

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 2.4 Work team and its composition 9
2.5 Working relationship among team members/other staff. 9
2.6 Authority levels to the student 9
3 CHAPTER THREE: EVALUATION ON FIELD ATTACHMENT. 10
3.1 Level of Accomplishment of duties and responsibilities assigned 10
3.2 New knowledge and skills gained in each of the duties and responsibilities 10
3.3 Most interesting experiences 11
3.4 Relatedness of university’s taught programmes to the Field of work 12
3.5 Challenges faced and how they were managed 12
3.6 Benefits derived from Field Attachment 13
3.7 Adequacy in University’s preparing the student for Field Attachment 14
3.8 Preparedness of the Agency to receive and manage Students for Field Attachment 15
4 CHAPTER FOUR: CONCLUSIONS AND RECOMMENDATIONS 16
4.1 Conclusions 16
4.2 Recommendations 16
4.2.1 To the University;................................................................................................16
4.2.2 To Makerere University as an Employer............................................................17
4.2.3 To other students;................................................................................................17
REFERENCES 19
APPENDICES 20

iv
List of figures
Figure 1.1. Makerere University Main Building…………..……………………… 4
Figure1.3. Pie-Chart portraying gender split up in Makerere University……… 12
Figure1.4. Organizational Chart of MUK ……………….........................................13

v
List of tables
Table 1.1. …………………………………………………………….………5

vi
Acronyms/Abbreviations

CEES College of Education and External Studies.

MUK Makerere University Kampala
FAP 1 Fundamental Accounting Principles One.
BCS Business Communication skills.
No. Number
VAT Value Added Tax
MB Main Building

BCS Business Communication Skills

WHT With Holding Tax

EFT Electronic Fund Transfer

GRN Goods Received Note

TIN Tax Identification Number

PAYE Pay As You Earn

MS-EXEL Micro Soft Excel

C.V Curriculum Vitae

A/Cs Accounts
B.O.U Bank of Uganda
DOF Director of Finance
URA Uganda Revenue Authority

vii
1 CHAPTER ONE: INTRODUCTION

1.1 Introduction

This report is generally an outlook of the activities and assignments which the intern was
involved in during internship training since 3 rd June 2017 to 11th August 2017 at Makerere
University Main Building, details about the Field Attachment and details about Makerere
University Kampala.

It also describes the link between the activities undertaken during Field Attachment and the
area of specialization (Bachelors of Commerce-Accounting). It further explains the skills
acquired, experiences accumulated, lessons learnt and benefits derived from the Field
Attachment at Makerere University Main Building during the five weeks training period. It
also throws some light on challenges faced during the training and how they were handled.
This report also captures and describes the level of accomplishment of the assigned duties.

And lastly it covers recommendations to MUK as an institution, Makerere University Main

Building and fellow students for future internship/Field attachment.

1.2 Background of Field Attachments

Field attachment is defined in the Makerere University Approved Guidelines for Field
Attachment as “the field based practical work carried out by staff and students for the purpose
of teaching and/ or research in places outside the University control but where the University
is responsible for the necessary safety of its staff, students and others exposed to their
activities.” It is therefore a requirement whereby all taught units make and have arrangements
for the students to seek or be helped to get placed in different forms of work during their study
programmes to experience the real life of work. This is hoped to help students relate academic
programmes they study to actual work setting, and thus appreciate their applicability.

1
1.3 Objectives of the Field Attachment

 To provide an opportunity to students to apply the principles and techniques

theoretically learnt into real-life problem-solving situations.
 To enhance and strengthen linkages between Makerere University and Various
stakeholders.
 To provide an opportunity for students and academic staff to interact with the
stakeholders and potential employers to appreciate field situations that will also
generate information for Curricula review and improvement.
 To develop student understanding of work ethics, employment demands,
responsibilities and opportunities.
 To enable students, get hands-on experience real-life situation they are expected to
work in when they graduate.

1.4 Background of Makerere University

The organization’s official name is Makerere University (MUK).
Makerere University Kampala Uganda's largest and third-oldest institution of higher
learning, first established as a technical school in 1922. In 1963, it became the University of
East Africa, offering courses leading to general degrees from the University of London.

It became an independent national university in 1970 when the University of East Africa was
split into three independent universities: University of Nairobi (Kenya), University of Dar es
Salaam (Tanzania), and Makerere University.

Today, Makerere University is composed of nine colleges and one school offering
programmes for about 36,000 undergraduates and 4,000 postgraduates.

2
1.4.1 Nature of the business
MUK is higher institution of learning providing academics and research services. It is a
government institution and is regulated by the Ministry of Education and Sports.

1.4.2 Vision
To be the leading Institution for Academic Excellence and innovations in Africa

1.4.3 Mission statement

To provide innovative teaching, learning, research and service responsive to National and
Global needs.

1.4.4 Objectives
The objectives of the Makerere University Finance Department include the following;
 To ensure that the accounting profession is not undermined.
 To attract donors.
 To ensure the operations are within the framework of Government policies and the
University.

1.4.5 Operations of Makerere University

MUK is located at Makerere Hill Kampala Uganda at P.O. Box 7062 Kampala. It admits both
national and international students. Makerere University is the largest higher institution of
learning focusing on core operations of teaching and research.

Figure 1.1. Makerere University Main Building

3
1.5 Organizational culture
The culture at MUK is to lead the way in everything they do, ranging from the commitment of
the teaching staff, students and non teaching staff to working in harmony with partners and
regulators. The culture of MUK is encompassed in its Motto “We build for the future” as well
as its core values.

1.5.1 Values
Makerere University being a recognized academic institution worldwide developed some very
deep-rooted brand values which foster Excellence, build Intellectual Network and result in
Absolute Professionalism. These values are mainly designed with the intention of
communicating with the students/clients other stakeholders. However they also serve the
purpose of showing each employee exactly what a student and other stakeholder expects when
he/she walks into the University.
The five values that have been developed over the 95-year life of this institution are as
follows:
 Reliability
 Team work
 Services above self
 Integrity
 High moral and ethical character

1.5.2 Beliefs
To consistently help the students acquire quality education and research services, Makerere
University has different beliefs which define and give identity to the institution and they
include the following:
Providing standard academic and research services. MUK believes that to provide
standard educational services is to deliver a quality that makes every service a pleasurable
experience.

Believing in client. The Institution believes that a Client is always right in the core of
everything. So, providing them with friendly and personalized educational services, tailor-
made solutions which stimulate operations.

4
It also believes in three colours which include; red, green and black.

1.5.3 Practices
Makerere University has aligned collection of practices, programs and policies which has
facilitated the success of the Institution for over 90 years in the education sector.

1.6 Gender in the organization

At MUK, it has been currently seen that, the benefits of women are stronger, deeper, and more
widespread unlike in the past. MUK currently has a staff of over 1000 split into 50:50 in terms
of gender across the different departments.
Most of the top positions at Makerere University are taken up by male. However, women hold
some top positions such University Librarian where they serve as role models and act as a
catalyst for cultural change that help empower women at all levels.

Figure. 1.2. Pie chart showing gender split up at MUK

1.7 The main structure of the organization.

The top most position at Makerere University is the Chairperson Council followed by the vice
Councilor. The current VC is Professor Nuwangwe.
These departments are clearly portrayed on the MANCOM organizational chart below.

5
Figure 1. 4. The Organizational Chart of Makerere University

1.8 The main activities of the organization

Makerere University is mainly involved in providing academics and research services.
These are provided at both undergraduate and post-graduate levels. These services result into
awards of several types which include; first degrees, Masters Degrees as well as doctorates.

A variety of research projects are taking place across the University. Makerere University
with support from Sida/SAREC has undertaken several research projects in the Faculties of
Social Sciences, Agriculture, Medicine and Technology.

Makerere is the leading trainer of Human Resources for the Government of Uganda as
evidenced by the enormous number of her Alumni, serving in the Judiciary, Legislature and
Cabinet arms of government.

6
2 CHAPTER TWO: EXPERIENCES

2.1 Title or position occupied in an organization

The student occupied a position of intern who was guided by one supervisor.

2.2 Duties and responsibilities

While training in the Finance Department-Makerere University, the intern was involved in
several activities/ duties and assignments and they included the following:
Preparing cash books and posting transaction in the ledgers. Here the amounts and details
from source documents such as receipts, invoices among others were normally recorded in the
cashbook. Transactions in form off incomes/donations were normally recorded on the debit
side of the cash book while expenditures on the credit side. The difference between the
expenditures and incomes were normally regarded as surpluses/deficits. After the cashbook
preparation, then the transactions were then posted to general ledger.

Extraction of the trial balance and preparation of the financial statements.

The intern also involved in preparing trial balance. The transactions were normally extracted
from the posted transaction in the ledger.

Preparation of Payroll schedules. The intern was also involved in preparing Payroll
schedule for staff for the Month of July and August 2017. The pay schedule contained the
names of employees, their basic pay, statutory deduction such NSSF and PAYE as well as net
pay.

Tin registration of individuals and Non-Individual in the university. The intern also
involved in registering individual and non-Individuals for TIN numbers from URA.

Filing and Payment of tax returns. Filing returns is done before or 15th of the next month.
Taxes here included; August 2017 PAYE and Withholding tax was filed and paid by the
intern. This was done through accessing URA website then put TIN to download the form

7
depending on the type of tax to be filed. Then the form is filled with the details of the
employees and the gross earnings in case of PAYE which then uploaded to URA portal and
the payments prepared and made. Payment were usually made through electronic fund transfer
and Cheque Payment,

Preparation of bank reconciliation statements as well as cash books. This had been made
monthly to ascertain whether the end month cashbook balance is the same as that on the
monthly bank statement. The bank statement was usually got from the bank, then a
comparison made between the transactions therein with that of the cashbooks. If variance,
existed then appropriate explanations was always given.

Preparation of Cheque Payment vouchers. The cheque payment vouchers were normally
prepared upon payment being approved and authorized by the senior management.

Preparation of Budgets on a quarterly basis. The intern was also involved in drafting of the
quarterly which is the guiding tool for issuing money at the university.

Other responsibilities which the intern got involved include; photocopying, printing, scanning
and filing documents.

2.3 Supervision levels and relationship with supervisor

Generally, the levels of supervision were intermittent and administrative in nature. The
supervisors gave the intern assignments by defining what is to be done, limitations, quality
expected, objectives, priorities and deadlines coupled with assisting him with unusual
situations that do not have clear objectives. The intern made plans and initiatives in carrying
out recurring assignments and resolved problems and deviations in accordance with
instructions, policies and accepted practices.
The supervisors normally assessed and evaluated the intern’s activities on a weekly basis and
he always commented on the level of accomplishment of duties in the University log book.
The supervisor helped, supported, directed and provided parental advice to the intern
wherever need arose and where it was appropriate.

8
All in all, the relationship between the intern and the supervisor was very good.

2.4 Work team and its composition

The department is headed by Director of Finance/Bursar. The current holder of the position is
called Mr. Tamale Augustine. Below the DOF, there are three sections that is to say, Finance
and Administration, Grants/Sponsored projects and Accounts /Reporting.

2.5 Working relationship among team members/ other staff.

The team members were always cooperative and treated themselves and other colleagues
fairly and with respect. This creates a safe working environment that is free from
discrimination, bullying and harassment in the University.

2.6 Authority levels to the student

As the intern was assigned a duties and responsibilities, he had the authority to plan and
arrange for easy accomplishment of these assignments but under the directives of the
supervisor.
All in all, the intern had no command authority in the team and in the University at large but
rather directed and guided by the members concerned.

9
3 CHAPTER THREE: EVALUATION ON FIELD ATTACHMENT.

3.1 Level of Accomplishment of duties and responsibilities assigned

The intern was supervised and guided well by both the field and University supervisors. The
intern was normally assigned weekly duties and had to give a weekly report on the
assignments accomplished and those which were still in progress. 100%of the duties that were
assigned by the supervisor were accomplished by the intern despite of some challenges and
limitations that were faced.

3.2 New knowledge and skills gained in each of the duties and responsibilities
The intern acquired various new knowledge and skills for the period of two months working
with Makerere University Main Building and these included the following:

Communication skills.
This was through communicating orally with various people ranging from workers to
students. This made the intern a good speaker and negotiator through having effective
communication skills, thus good orator and better business administrator. Furthermore, skills
of communicating via the emails and through the Phone were all appreciated.

Improving on information technology skills.

This was through entering data in quick books and tally accounting packages system,
answering queries online, printing and scanning of documents, hence improving his skills in
that aspect.

Responsive skills.
Being responsible, reliable and trustworthy is part and partial of one’s success at the work
place. Self-management skills like being punctual, flexible, getting work done on time and
being willing to perform well are all components of a responsible worker. I pretty much
appreciated all the above skills and values during internship at Makerere University main
Building-Finance Department.

10
Numeric, computing and statistical skills.
This was through analyzing financial statements figures, extraction of trial balance as well as
computation of taxes. This helped the intern to do the work accurately and precisely all
throughout, hence accumulating more statistical skills for proper business management and
reducing unnecessary mistakes and mismatches. Thus, immensely contributing to the good
cooperate image of the University.

Listening skills.
Through listening well to the bosses, students and colleagues, the intern could do the work as
required and accurately.

Analytical skills
During training, the intern analyzed different situations and could come up with appropriate
solutions. In so doing, she gained analytical skills which will also help her even after schools
whenever she will be meeting challenging situations.

Report writing skills.

Through internship, the intern was exposed to a challenging experience of preparing a report
which increased her intellectual abilities as an efficient graduate.

3.3 Most interesting experiences

It was always a good morning when the intern had breakfast with her supervisors chatting
and sharing experience in a parent-child conversation before commencement of daily duties.

11
3.4 Relatedness of university’s taught programmes to the Field of work
Most of the course units taught at the University have been applied during the internship
period. Some of the course units applied included the following;

Business Communication Skills.

Through meetings, communicating with dissimilar categories of people using different media
such emails, phones, memos among other, BSC knowledge was highly appreciated by the
intern.

Fundamental Accounting Principles one (FAP1).

Through preparation of cashbooks, extraction of the trial balance as well as preparing ledger
accounts, the intern appreciated FAP 1 as a core discipline taught in his Course.

Elements of Taxation. Through computing and filing of VAT returns, WHT, TIN registration
among others, knowledge from that discipline was borrowed.

Computerised Accounting.
Through entering data in the excel spread sheets, computerized accounting as a course unit
taught at the university was highly appreciated.

3.5 Challenges faced and how they were managed

In the working world, it is extremely very difficult to say that everything went on well. While
at Makerere University Main Building, some minor limitations prevailed which the intern
hoped were successfully combated and some of them included the following and their
respective solutions.

Lack of adequate information on the University’s website concerning the organizational

structure which was an essential of the field attachment report.
Solution.
This was managed by inquiring from the field Supervisor who availed me with most of the
information that I needed.

12
Posting data quick books and tally accounting packages. This proved difficulty because it was
the first time for the intern to use these accounting packages.
Solution.
This was managed by frequent consultations where I was stuck.

Difficulty in categorizing goods such as capital good, standard rated goods and zero rated
good. This was during computation of VAT.
Solution.
This was solved through reference to the Income Tax Act of Uganda 2016/2017

Inadequate finance.
The refund provided by the University to facilitate internship was not enough to cater for
transport, meals and other essentials.
Solution. This was solved by family support.

3.6 Benefits derived from Field Attachment

Field attachment at had multidimensional benefits to the intern as described below;

Acquired new knowledge and practical experience, like preparation of financial

statements, computation and filing of VAT returns, preparation of cheque vouchers,
interfacing and interacting with various staff and students at the University.

Gaining exposure on the demands and challenges of the work place.

These included working on time, being flexible, punctual, interactive, creative, trustworthy,
commitment, reliable, and responsible among others.

Making new friends.

The intern through her interpersonal skills made new friends from fellow interns, teaching and
non-staff members.

13
The intern had the opportunity to relate with various categories of people likely to be met in
the real-life situation like managers, all workers and clients.

The intern was also able to attend meetings which availed her with knowledge about different
things which included motivational speeches from supervisors.

The intern also got the opportunity to meet and work with Potential employers: that is to say;
Makerere University.

The intern was also able to appreciate her profession that is to say Bachelor of commerce-
accounting. This was through working in Finance department of the largest institution in the
country.

3.7 Adequacy in University’s preparing the student for Field Attachment

The University adequately prepared well the student for Field Attachment. This was done in
the following ways;

 Early issuing out of internship letters. The university released these letters as early
as December 2016. This gave the intern the opportunity to apply in different
organizations for training before other students from other Universities and higher
institutions of learning could do so.
 Internship money refund. The university adequately encouraged the students to
submit their Account numbers as early as possible and it made sure that this money
was deposited on their accounts before setting off for the training. This helped the
intern meet his needs while at training.
 Issuing out log books and assessment forms. The University also made sure that the
intern gets a log book and the assessment form before training to ease the work of
assessing and evaluating the intern’s accomplishment levels of duties by both the field
and University super visors.

14
  Briefing and guiding the intern. Furthermore, the intern was briefed and guided on
the benefits of field attachment, challenges that could be faced and his expectations
while training and finally was guided on how the field attachment report can be
written.
 Supervision. Finally, the university also made sure that it follows up the student
while at Makerere University Main Building by timely sending the supervisor.

In conclusion, the University more than exceeded its due obligations towards preparing the
students for the field Attachment and it should maintain these arrangements.

3.8 Preparedness of the Agency to receive and manage Students for Field Attachment
Makerere University Main Building was prepared to receive the intern as he was warmly
welcomed, oriented and introduced to different departments before she was assigned an
immediate supervisor.

15
4 CHAPTER FOUR: CONCLUSIONS AND RECOMMENDATIONS

4.1 Conclusions
The Five weeks of field attachment at one of the best Universities in Africa were of great
importance due to the several benefits derived from training, such as getting greater
opportunity to acquire tremendous and brilliant ideas about the practical field, gained new
knowledge on how work is supposed to be carried out in finance, it enriched my curriculum
vitae, exposed me to demands and challenges of a busy organization such as punctuality,
commitment, time bound, responsive, hardworking, team work among others.

Despite of some constraints and challenges such as inadequate finance, few computers among
others and which were overcame, the intern registered tangible achievements in the fulfillment
of his mandate as expected by both the firm and the University.

All in all, Internship training remains very crucial and an essential for every student and
therefore the University should continue with it as part of its programme and strengthen it
where it is appropriate.

Finally, I hope my internship at Makerere University will be helpful to my great success in

the real life practical situation after and during further studies.

4.2 Recommendations

4.2.1 To the University as Learning Institution;

 The University Should timely search and look for placements to the students.

 The University should make internship carried out twice in the student’s
course of study that is to say in year one and year two as this will make the
student familiar with the real work situation.

16
  Furthermore, the University Supervisor should at least monitor and supervise
the students twice to allow more interaction with them.

 The University should also facilitate the students by providing them with
enough internship money which can adequately cater for student’s transport
and meals.

4.2.2 To Makerere University as a place of attachment;

.

 The University should always avail all information such as its, objectives,
organization structure on their website as this will help the interns access
information required in accomplishing their field attachment reports.

 Makerere University Main Building should also arrange equipment and tools to be
used by the interns in their respective sections of placement. Equipments may be in
form of computers, chairs and desks, overalls among others. This could allow the
interns to learn while practicing especially with computers.

4.2.3 To other students;

 Students who wish to carry out internship in future should make sure they apply from
different organizations as early as possible. This is because looking for internship
placement in Uganda today is a complete scene of a “huddle race”

 Students also need to keep good grades in terms of performance so that they can attract
respected organizations such as Makerere University main building, B.O.U, and Ernst
& Young among others.

17
  Students placed in any organization should behave well in order to uphold Makerere’s
name and to allow future placements of students in such organizations. Here students
need to be punctual at work, responsible, time bound and disciplined. They should also
avoid late coming and absenteeism at work so as to carry out their duties diligently and
with due care.

Even though some of these recommendations may not be entirely workable, a certain portion
of each of these recommendations can definitely be implemented for future improvement of
internship.

18
REFERENCES
Makerere University Website “www.mak.ac.ug”
Brochures and Newsletters of Makerere University
Various Records of the University
.

19
APPENDICES

Appendix 1; Makerere University logo with its Motto,. “We build for the future”.

20
Appendix 2: Intern keeping files after filing financial documents

21
Appendix 3: The Intern While entering data in the computer.

22
Appendix4: The intern while attending one of the departmental meetings

23
Appendix 5: Intern’s two weeks work plan

24