INTERNSHIP REPORT

ATLANTIC SHIPYARD

Period of internship:

From 31/01/2024 to 16/02/2024

Student’s name: Internship advisor:

Ahmed Yassine OUNACEUR Mrs Bouhouche fatima

Academic year: 2023/2024

EMAA BUSINESS SCHOOL

105 Avenue Hassan 1st
Agadir- Morocco

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 Acknowledgment

I extend my sincere gratitude to Mrs Bouhouche Fatima, the esteemed leader of the
accounting and finance department at Atlantic Shipyard, for affording me the invaluable
opportunity to immerse myself in the intricacies of their financial operations. His guidance
and support have been instrumental in shaping this enriching internship experience.
My tenure at Atlantic Shipyard has been both enlightening and transformative,
allowing me to gain profound insights into the financial dynamics of the maritime industry.
This internship has been a cornerstone in my journey of professional development, providing
me with practical knowledge that complements my academic foundation.
I would like to express my appreciation to the entire Atlantic Shipyard team. Their
collaborative spirit, assistance, and warm reception have made my internship a truly
enriching endeavor. The wealth of knowledge shared by the team has significantly
contributed to my growth, and I am grateful for the mentorship and guidance I received.
I extend my appreciation to the EMAA Business School and its administration for
providing me with the essential knowledge and skills that enabled me to thrive during my
internship at ATLANTIC SHIPYARD. The seamless transition from theoretical concepts to
real-world applications in the workplace highlighted the efficacy of my academic preparation.

In summary, this internship has been a fulfilling journey that broadened my understanding
and presented new avenues of opportunity. My sincere thanks to all who contributed to
making this experience a notable success.

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 Table of contents

Acknowledgment...................................................................................................................................II
Table of contents..................................................................................................................................III
Table of figures....................................................................................................................................III
Introduction............................................................................................................................................1
Chapter one: Overview of the Organization :.....................................................................................2
Section.1: Atlantic Shipyard :...........................................................................................................2
1. History and Background :.......................................................................................................2
2. Mission, Vision and Core value :............................................................................................2
3. Organizational structure:.......................................................................................................3
Section.2: Activities of the company.................................................................................................4
Section.3: SWOT Analysis for Atlantic Shipyard :.........................................................................5
1. Strengths:...............................................................................................................................5
2. Weaknesses:..........................................................................................................................6
3. Opportunities:........................................................................................................................6
4. Threats:..................................................................................................................................6
Chapter two: Description of the internship.........................................................................................6
Sections.1: Roles and Responsibilities.............................................................................................7
Section.2: Special Document :...........................................................................................................8
Section.3: Skills and Professional Growth :....................................................................................9
1. Key Skills and Competencies Developed:...............................................................................9
2. Personal and Professional Growth :.....................................................................................10
Conclusion............................................................................................................................................12

Table of figures
Figure 1 : the payment slip....................................................................................................................9

III
 Introduction
This report encapsulates my enriching internship at Atlantic Shipyard, a distinguished
multinational company rooted in the maritime industry. As I recount my experiences across
various departments, this section lays the groundwork by offering a concise overview of the
company, my rationale for choosing the accounting and finance department, and the
expectations that fueled my internship journey.
Atlantic Shipyard, a conglomerate born from collaboration among prominent fishing
industry entities like MCFC, SINO PECHE, FILAKA PECHE, and HAIFAN FISHERIES,
holds a significant presence in ship maintenance and repair. This internship served as a
gateway for me to delve into the intricacies of the maritime world, with a focus on the
machinery, electronics, electrical, welding, carpentry, and painting departments.
Opting for the accounting and finance department within Atlantic Shipyard was a
strategic decision rooted in my pursuit of understanding the financial backbone of a maritime
entity. This department, often the pulse of any organization, promised insights into financial
management, tax regulations, and the intricate web of financial transactions within a maritime
setting.

My expectations for this internship were multifaceted. Beyond gaining practical

exposure, I aspired to unravel the financial intricacies specific to the maritime domain. The
accounting and finance department, I envisioned, would offer a comprehensive view of how
financial strategies align with the operational demands of a shipyard. Anticipating exposure
to daily financial operations, tax obligations, and financial decision-making, I aimed to
emerge with a nuanced understanding of financial dynamics in the maritime sector.
This section establishes the foundation for a comprehensive exploration of my
internship at Atlantic Shipyard, setting the stage for detailed insights into my missions, skills
acquired, challenges encountered, and the overall impact on my professional growth.

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Chapter one: Overview of the Organization :
Section.1: Atlantic Shipyard :
1. History and Background :
Atlantic Shipyard stands as a prominent Chinese multinational enterprise, fostered by
a consortium of key players in the fishing industry, including MCFC, SINO PECHE,
FILAKA PECHE, and HAIFAN FISHERIES. With a strategic location in various regions,
including Agadir, Morocco, this organization specializes in the mechanical industry, focusing
on the maintenance and repair of shipping vessels. The company operates in diverse sectors,
encompassing machinery, electronics, electrical, welding, carpentry, painting, and mechanics.
Atlantic Shipyard focuses on employing advanced techniques and a diverse array of
departments to ensure the longevity and operational efficiency of maritime assets. The core of
Atlantic Shipyard's business lies in the mechanical industry, specializing exclusively in the
maintenance and repair of shipping vessels.
The core nature of Atlantic Shipyard's business lies in the mechanical industry,
emphasizing the repair and upkeep of shipping vessels. The organization stands apart by not
producing for sale but specializing in the intricate processes essential for sustaining maritime
assets.

2. Mission, Vision and Core value :

Atlantic Shipyard derives its purpose and direction from a clearly defined mission and
vision, guiding its endeavors in the maritime maintenance and repair sector.

Mission:
Precision in Maritime Maintenance: Atlantic Shipyard is committed to delivering precise
and unparalleled maintenance services to maritime assets. The mission revolves around
ensuring the operational readiness, safety, and longevity of ships through meticulous care and
systematic repairs.

Vision:
Industry Excellence and Sustainable Practices: The vision of Atlantic Shipyard is to attain
and sustain excellence in the maritime maintenance industry. The company aspires to be a

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benchmark for quality, innovation, and sustainability, setting new standards for responsible
practices in the sector.

Core Values:
Commitment to Craftsmanship: Atlantic Shipyard values the craftsmanship involved in
maintaining and repairing maritime vessels, ensuring that every detail is attended to with
precision.
Sustainability Focus: The company prioritizes sustainable practices, aiming to minimize the
environmental impact of maritime maintenance activities and contribute to a greener industry.
Operational Integrity: Atlantic Shipyard places a high premium on operational integrity,
ensuring that every maintenance operation aligns with the highest standards of safety and
efficiency.
Continuous Innovation: The company is dedicated to fostering a culture of continuous
innovation, adapting to technological advancements in the maritime sector for more effective
maintenance solutions.
Atlantic Shipyard's mission and vision encapsulate its commitment to excellence,
sustainability, and contributing positively to the maritime and fishing industries. These
guiding principles serve as the foundation for the company's strategic decisions and daily
operations.

3. Organizational structure:
Atlantic Shipyard boasts a well-defined and intricate organizational structure that
underpins its operational efficiency. The company's structure is designed to accommodate the
diverse needs of the maritime industry, ensuring seamless collaboration among various
departments.

Departmental Divisions:
Machinery Area: Craftsmen in this segment focus on shaping different materials, primarily
steel, to meet the specific requirements of maritime equipment.
Electronic Department: Skilled engineers specialize in the repair of electronic tools,
including radars and computers, crucial for the modernization of maritime systems.
Electric Field: This department engages in the creation of essential components such as
cables for engines, repairing refrigerators, lamps, and managing batteries.

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Welding Area: Ironcraft specialists in this section are tasked with constructing essential
maritime infrastructure, such as stairs, ladders, and iron boxes used for storing fish in
refrigerated conditions.
Carpentry Spot: Here, carpenters play a vital role in building doors, tables, and other
wooden elements essential for maritime vessels.
Painting and Polyester Industry: Craftsmen in this division are responsible for painting
iron parts and wooden doors, incorporating polyester to protect against oxidation caused by
exposure to water.
Mechanic Department: Located near the winding basin, this department oversees the
parking and maintenance of boats, a critical component in ensuring the seaworthiness of
maritime vessels.

Collaborative Synergy:
The synergy among these departments is crucial for the overall functioning of Atlantic
Shipyard. The collaborative efforts of craftsmen, engineers, and specialists in various fields
contribute collectively to the company's overarching goal of maintaining and enhancing
maritime assets.

Section.2: Activities of the company

Atlantic Shipyard engages in a multifaceted range of activities, primarily centered
around the maintenance and repair of maritime vessels. The diverse nature of its business
operations encompasses various departments, each playing a crucial role in ensuring the
optimal functionality and longevity of shipping assets.
Machinery Area:
Craftsmanship in Metal Work: In the machinery area, skilled craftsmen employ state-of-the-
art techniques to shape different materials, especially steel. This includes creating essential
components for vessel repair and maintenance.
Electronic Department:
Precision in Electronic Repair: The electronic department is staffed with engineers
specialized in repairing electronic tools crucial for maritime operations, such as radars and
computers.
Electric Field:

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Versatility in Electrical Solutions: The electric field is responsible for producing cables for
engines, fixing refrigerators, lamps, and addressing electrical issues within vessels.
Welding Area:
Construction and Repair of Metal Structures: Skilled iron craftsmen in the welding area
focus on building and repairing various metal structures, including stairs, ladders, and
containers for storing fish.
Carpentry Spot:
Crafting Wooden Components: The carpentry spot is dedicated to crafting wooden elements
essential for maritime vessels, such as doors and tables.
Painting and Polyester Industry:
Protection Against Oxidation: Craftsmen in this sector undertake the painting of iron and
wooden parts, incorporating polyester for protection against corrosion caused by prolonged
contact with water.
Mechanic Department:
Comprehensive Mechanical Services: Situated near the winding basin, the mechanic
department plays a pivotal role in the parking and maintenance of boats, ensuring their
mechanical components are in optimal condition.
The nature of Atlantic Shipyard's business is distinctive, as it revolves around the
intricate process of maintaining, repairing, and enhancing the functionality of maritime
vessels. The integration of various departments reflects a comprehensive approach to meeting
the diverse needs of the maritime industry.

Section.3: SWOT Analysis for Atlantic Shipyard :

1. Strengths:
Diverse Expertise: Atlantic Shipyard boasts expertise across various domains, from
machinery and electronics to carpentry and mechanics, enabling comprehensive vessel
maintenance.
Strategic Alliances: The company's formation through collaboration with key players in the
fishing industry, such as MCFC, SINO PECHE, FILAKA PECHE, and HAIFAN
FISHERIES, signifies robust industry connections.

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Strategic Location: The presence of Atlantic Shipyard in strategic locations, including
Agadir, Morocco, positions it advantageously for catering to the maintenance needs of
vessels in key fishing regions.

2. Weaknesses:
Limited Marketing Visibility: As a company focused on maintenance and repair rather than
production for sale, Atlantic Shipyard may face challenges in marketing and visibility
compared to companies engaged in manufacturing.
Seasonal Activity: Atlantic Shipyard experiences seasonality due to the biological break,
during which fishing activities cease for fish reproduction. This period impacts the company's
workflow and necessitates strategic planning for workforce management.

3. Opportunities:
Technological Advancements: Embracing cutting-edge technologies in machinery,
electronics, and mechanics can enhance the efficiency and quality of maintenance services.
Expansion of Service Offerings: Exploring additional services, such as consultancy on
vessel optimization or eco-friendly upgrades, could open new revenue streams.

4. Threats:
Economic Fluctuations: Economic downturns or fluctuations in the maritime industry could
impact the demand for maintenance and repair services.
Regulatory Changes: Evolving maritime regulations may necessitate constant adaptation to
compliance standards, posing challenges for the company.
Labor Challenges: During peak seasons, the company hires a substantial workforce, but
subsequent layoffs during the biological break may pose challenges in finding skilled labor
during the next busy period.

Chapter two: Description of the internship

Embarking on my internship journey at Atlantic Shipyard marked a dynamic and
immersive experience, characterized by a diverse array of responsibilities and a rich tapestry
of hands-on involvement within the company. This comprehensive report aims to provide an
in-depth portrayal of the department I engaged with, the goals outlined, the tangible outcomes
achieved, and the invaluable skills and competencies honed during this transformative period.
Furthermore, this narrative will candidly address the challenges encountered, the innovative

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solutions devised, and will culminate in a reflective exploration of the profound personal and
professional growth instigated by this internship. As I navigate through the intricacies of
maritime maintenance, I will unravel the layers of my journey, offering insights into the
vibrant and dynamic world of Atlantic Shipyard.

Sections.1: Roles and Responsibilities

My internship at Atlantic Shipyard was primarily situated in the Finance Department, a
pivotal hub for the financial intricacies that sustain the operational heartbeat of the company.
In this section, I will delve into the specifics of my roles and responsibilities, offering a
nuanced understanding of my contributions in the realm of financial management.

1. Tasks:
 Daily Bank Account Monitoring:
Assiduously monitored the company's bank accounts on a daily basis to ensure financial
transactions were executed judiciously.
 Tresorie Register Management:
Maintained and managed the Tresorie Register, meticulously recording all financial
operations and transactions, including expenses and earnings.
 Payment Slip Analysis:
Analyzed payment slips, gaining insights into the intricacies of employee compensation, tax
deductions, and the regulatory aspects governing financial disbursements.
 VAT Compliance:
Navigated the complex landscape of Value Added Tax (VAT) compliance, ensuring the
company adhered to legal obligations and procedural timelines.
 Exoneration Certificate Application:
Spearheaded the application process for the exoneration certificate, a strategic move to
alleviate the burden of VAT payments, a distinctive feature for companies engaged in
extracting raw materials.

2. Responsibilities:
 Strategic Financial Oversight:
Collaborated in maintaining a strategic overview of the company's financial health,
contributing to informed decision-making processes.
 Capital and VAT Management:

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Contributed to the efficient management of the company's capital, abiding by the legal
frameworks, and strategically navigating the intricacies of VAT payments.
 Compliance with Financial Regulations:
Ensured meticulous adherence to financial regulations and legal obligations, fostering an
environment of transparency and accountability.

3. Skills Learned:
 Financial Analysis:
Developed proficiency in financial analysis, understanding the nuances of financial
statements, and their implications for decision-making.
 Regulatory Compliance:
Acquired an in-depth understanding of VAT regulations and compliance, with a focus on
strategic approaches to alleviate financial burdens.
 Record-Keeping:
Honed skills in meticulous record-keeping, a fundamental aspect of financial management to
ensure accuracy and transparency.

Overall, my tenure in the Finance Department was an enriching experience, providing

not only a practical understanding of financial operations but also instilling a strategic
mindset essential for navigating the financial landscape of a multinational enterprise.

Section.2: Special Document :

As I was in the accounting and finance department, the first thing I noticed it in the
company is that the accountant is checking the bank account every day so they wont give a
check or send money to anayone with no money in their balance. In this field there a register
called a tresorie register, where all the operations and transactions are mentioned, expenses
are written there as well as the money that they have earned.

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Figure 1 : the payment slip

Source: by the company

I was given a payment slip to observe it, it was about all personel details of employee
as well as there is the taxe cut which is different based on the salary.
Atlantic shipyard has a million dirhams capital, and according to the law the are obliged to
pay a the VAT every mounth whover compnies with less than 1 million dirhams they can pay
the VAT evry three mounths.
In this company the apply for a certificate that exonerate them from paying VAT, it is
called the exoneration certificate. This document is given only to companies and business
who are extracting raw materials like agriculture, fishing, minerals mines industries.
How they apply for this document is by providing a turnover document with a company.

Section.3: Skills and Professional Growth :

1. Key Skills and Competencies Developed:
The immersion in the Accounting and Finance Department at Atlantic Shipyard
equipped me with a diverse skill set, blending technical financial expertise with a nuanced
understanding of regulatory frameworks, essential for a career in financial management:

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Financial Analysis: Engaged in the daily analysis of bank accounts, honing skills in
scrutinizing financial transactions and ensuring fiscal prudence.
Record Keeping: Managed the Tresorie Register, enhancing proficiency in meticulous
record-keeping of expenses and revenues for comprehensive financial tracking.
Payroll Understanding: Examined payment slips, gaining a deep understanding of payroll
processes, including tax deductions based on varying salary structures.
Tax Compliance: Acquired knowledge of tax regulations, particularly VAT, and actively
participated in the monthly VAT payment process, ensuring legal compliance.
Exoneration Certificate Process: Participated in the application process for an exoneration
certificate, mastering the intricacies of documentation required for VAT exemption.
Financial Documentation: Developed expertise in preparing and analyzing financial
documents, including turnover records, contributing to a comprehensive view of the
company's financial landscape.
Regulatory Awareness: Acquired insights into financial regulations governing multinational
enterprises, ensuring alignment with legal mandates in financial operations.
Professional Communication: Enhanced communication skills through interactions with the
finance team, gaining the ability to articulate financial concepts clearly.
Attention to Detail: Developed a keen eye for detail in financial operations, ensuring
accuracy in financial records and compliance with regulatory standards.
Strategic Financial Management: Contributed to strategic financial decisions by
understanding the financial implications of daily operations, supporting the company's overall
financial health.

2. Personal and Professional Growth :

My internship at Atlantic Shipyard proved to be a transformative experience, marked
by substantial personal and professional growth. The dynamic environment of the company,
coupled with my engagement in the Accounting and Finance Department, facilitated a
holistic development journey :
Adaptability: Navigating the intricate financial landscape demanded adaptability. I quickly
learned to adjust to the fast-paced nature of financial operations, enhancing my ability to
thrive in dynamic work environments.

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Problem-Solving Skills: Encountering real-world financial challenges provided an
opportunity to develop robust problem-solving skills. Addressing discrepancies in financial
records and contributing to solutions enhanced my analytical abilities.
Industry Awareness: Immersion in the operations of Atlantic Shipyard deepened my
understanding of the maritime industry. Gaining insights into the specific challenges and
opportunities within this sector broadened my industry awareness.
Cross-Functional Collaboration: Collaboration with professionals from diverse
departments expanded my interpersonal skills. Communicating effectively with individuals
from various backgrounds honed my ability to work collaboratively.
Time Management: Balancing responsibilities in the Accounting and Finance Department
necessitated effective time management. Meeting deadlines for financial tasks sharpened my
time management skills.
Professional Communication: Engaging with colleagues and superiors in the finance
domain refined my professional communication skills. Communicating financial concepts
and insights effectively became second nature.
Ethical Considerations: Working with financial data emphasized the importance of ethical
conduct in the workplace. Upholding principles of financial integrity and transparency
became a foundational aspect of my professional ethos.
Cultural Sensitivity: Operating within a multinational company exposed me to diverse
perspectives and cultural nuances. Developing cultural sensitivity proved crucial in fostering
positive working relationships.
Career Clarity: The exposure to accounting and finance functions clarified my career
aspirations. Experiencing the practicalities of financial management strengthened my
commitment to pursuing a career in this field.
Self-Confidence: Successfully contributing to financial processes and adapting to challenges
bolstered my self-confidence. The experience affirmed my capacity to navigate complex
professional responsibilities.
Overall, this internship has been a pivotal experience, equipping me with a versatile
skill set and fostering personal and professional growth that will undoubtedly contribute to
my future endeavors in the industry.

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ORGANIZATION OF THE ACCOUNTING DEPARTMENT

1. Receipt of invoices

The mail is received at the registry office provided by the secretariat.

Invoices received are dated, numbered and recorded in the receipt register.

Then the registry office sent these invoices in triplicate to the accounting department:

- 2 copies for general accounting

- 1 copy for the VAT file.

2. The Dispatch

Provided by the accounting department as follows:

- 1st copy for the statement of charge

- 2nd copy for the VAT file

- 3rd copy for cash attached with the order form and the delivery note

3. Invoice control

Verification of the form and substance of each invoice is also ensured:

• Checking the form:

We check whether the invoice has a number, a date and whether the tax identification is

mentioned on the invoice.

• Background check:

We proceed to verify the horizontal and vertical calculation of the invoice.

Price control is ensured by the requesting services, generally by management or the technical

service.

4. Ranking

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After dispatch we move on to coding the invoices, a sequence number is assigned to each

invoice composed of the classification number followed by the corresponding month in

chronological order.

5. Allocation of entries

After classification, we proceed to imputation of the entry in the appropriate journal, the

number of the accounting document assigned to the imputation is the same as that shown on

the document at the time of classification. The usefulness of this technique is to facilitate

searches and verifications (Account Analysis) since each entry has an address to locate it.

The entry screen is as follows:

ENTRY OF WRITINGS
DATE : MM/year
N° writting:

Day PIECE account DEBIT CREDIT

WORDIN

List Of Journals

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PURCHASE JOURNAL

CASHIER

BMCE

WAFABANK

WORKS

CREDIT OF MOROCCO OUFELLA

MISCELLANEOUS OPERATIONS.

• TYPES OF INPUT

• Simple writing:

We call simple writing any writing where we have the possibility of moving at least 3

accounts:

EXAMPLES:

1- Purchase account

2- VAT

3- Supplier

• Double writing:

Double entry is any entry entered with one party being debited and the other being credited.

In general, cash journals at the time of their creation carry a counterpart. Therefore the entries

at the following journal level are all double:

Cash journal

BMCE Journal

WAFABANK Newspaper

Journal CREDIT DU MAROC

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Whereas in the purchasing logs, sales and various operations are mixed. Invoices excluding

VAT are entered using double entries, whereas invoices including VAT follow simple

entries. In general, we can find different categories of purchases or sales on the same invoice,

which means that we must break it down according to the nature of the purchase or service

provision.

6. Posting by journal

• PURCHASE journal: All purchase invoices

• SALES journal: All work invoices

• Treasury and cash register journals: All entries that affect the banks and the cash register.

• Journal of miscellaneous operations:

- Payroll entries

- The monthly VAT declaration

- VAT refund requests

- Inventory work

- And all extra-accounting entries.

7. Cash processing

To ensure proper cash flow monitoring, we proceed by reporting all checks or instruments

issued and received in a special register called BANKING SITUATION:

BANKING SITUATION
SCE COMPTABILITE Mounth

CODE JRN :

BANk: N°CPTE :
15

DATE N°PIECE Wording DEBIT CREDIT Balance IMPUTATION

This register is very useful:

1- Basis for entering cash accounting entries.

2- Daily monitoring of our bank accounts helps us determine our real balance.

3- It is also a scoring basis for establishing reconciliation statements at the end of the month

upon receipt of the bank statement.

STE ATLANTIC SHIPYARD

SCE Accountant

BANK RECONCILIATION 16

STATUS
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8. Payroll processing.

1- Entering movements.

Before entering the movements, i.e. the variable elements, we must have the following states:

- Leave status

- Status of family allowances

- Status of advances

- Status of loans.

2- Payroll calculation

3- Payroll visualization for verification

4- Edition of newspapers

5- Edition of pay slips.

After publishing the bulletins, we prepare the overall status of bank transfers.

6- Edition of the CNSS status

In order to enter the CNSS slips.

7- Edition of the IGR status.

It allows us to complete the general income tax declaration model No. 9404 / IGR

8- Edition of the advances table

9- Editing the loan table

The appropriate entries are recorded in the miscellaneous operations journal.

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9. Monthly orders.

The journals are finalized and edited at the end of each month, then reported in the

centralizing book.

On the centralizing book we mention for all the journals entered the total debit and the total

credit.

10. Annual orders

In the inventory book we report the assets and liabilities, income and expenses account and

the stock inventory.

11. VAT Treatment.

1- Monthly VAT declarations are prepared. The file consists of the following elements:

- The monthly value added tax declaration form model No. 718 (ROSE).

- Statement of turnover collected (we operate under the collection regime)

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 ATLANTIC SHIPYARD S.A.

PORT DE PECHE BP 473 Period :

I.F. 06900287

Régime : ENCAISSEMENT

ETAT DU CHIFFRE D’AFFAIRE

Name of clients N° Invoices Amount Exonerated OBSERVATION

Status of recoveries on purchases:

We establish the details of purchases paid for in the month preceding the month of the VAT

declaration (see the model)

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ATLANTIC SHIPYARD

I.F. : 06900287 PAGE N° :

Period

Type of purchase :
STATUS OF RECOVERIES

ON PURCHASES

Nature of PAYMENT
DAT N° NAME OF N° I.F. AMOUNT VAT
E2- The VAT refund request
INVOIC SUPPLIER file: (TTC)
service TERMS
E
2- VAT refund file: provision
It is established quarterly and is made up of:
- The refund request
- Quarterly declaration model No. 609 (BLUE)
- Quarterly turnover statement
- Status of recoveries on quarterly purchases
- Original invoices for sales and purchases. In our
case the sales invoices are attached with the VAT
exemption certificates
Purchase invoices carry the payment terms.

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12. Monitoring of supplier and customer files.

In addition to the tasks carried out in the accounting department, we find the monitoring of

supplier and customer files.

• Supplier files:

In this file we find invoices awaiting payment and payment notices for invoices already paid.

The settlement notice:

It is a document on which we specify the details of invoices paid by check or bill. It also

bears the check number or the due date if it is a bill.

This notice is endorsed by management, after its signature by management, the supplier

acknowledges receipt of payment on this notice.

• The original is given to the supplier

• A copy attached with the invoices is filed in the bank's chronology.

• A second copy filed in the supplier file.

• Customer files:

In this file we classify copies of sales invoices and copies of payment notices received from

customers or simply copies of checks or bills.

Customer and supplier files allow us to rigorously monitor our customer and supplier

situation and also make it easier for us to analyze accounts.

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Conclusion
In retrospect, my internship at Atlantic Shipyard was an invaluable chapter of
experiential learning and professional growth. Immersed in the realm of the maritime
industry, specifically within the Accounting and Finance Department, I not only refined
technical competencies but also acquired a profound understanding of the industry's
intricacies.
This internship provided me with a firsthand look at the day-to-day financial
operations crucial to the maintenance and repair of shipping vessels. From scrutinizing daily
account balances to understanding tax regulations and the intricacies of VAT, every task
contributed to my skill set. The exposure to the complexities of financial management in a
multinational setting expanded my horizons and offered insights into the broader dynamics of
the maritime sector.
Beyond technical skills, the experience fostered personal growth. I honed adaptability,
problem-solving, and time management skills in a dynamic work environment. Collaborating
with professionals from diverse backgrounds enhanced my interpersonal and communication
skills. The internship also instilled in me a sense of ethical responsibility, underlining the
importance of integrity in financial practices.
This journey clarified my career aspirations, solidifying my commitment to pursuing a path in
finance. The internship not only served as a bridge between academic knowledge and
practical application but also equipped me with the confidence to navigate the challenges of
the professional landscape.
As I move forward in my academic and professional journey, the lessons learned and
skills acquired during this internship will undoubtedly serve as a strong foundation. I express
my gratitude to the team at Atlantic Shipyard for their mentorship and the opportunities
provided, making this internship a pivotal step in my growth as a finance professional.
In conclusion, the internship was not just a milestone in my academic curriculum; it
was a transformative experience that has left an indelible mark on my professional identity.

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