Letter of Transmittal

Date: 31.10.2015

To
Mrs. Mahbuba Rahman
Senior Lecturer
Department of Business Administration
IBAIS University

Sub: Submission of Internship Report on “Accounting Tools & Techniques of General

Banking Activities of Uttara Bank Limited”.

Dear Madam,

I am very glad to submit the report on on “Accounting Tools & Techniques of General
Banking Activities of Uttara Bank Limited”. I would like to say that this report is very
helpful for me to gather real life experience about whole job activities performed in a bank. I
also came to know that how handle customers and provide service to them as a service Intern.
I have tried my best to follow your guidelines in every aspect of planning and preparing my
report. I have collected what I believe to be most important information to make my report as
specific & coherent as possible.

I sincerely hope that this report will meet your expectations. If you have any queries
regarding this report, please let me informed. I will be obliged to answer any query that may
arise during the evaluation of this report. So I am fervently requesting and hope that you
would be kind enough to accept my report and oblige thereby.

Sincerely yours,

_______________
MD. Saiful Islam
BBA (Major in Accounting)
38th Batch
Id No: 0101123873
IBAIS University
 Student’s Declaration

I am MD. Saiful Islam student of Business Administration, IBAIS University, do hereby that
the Internship Report entitled “Accounting Tools & Techniques of General Banking
Activities of Uttara Bank Limited”. Presented to the department of Business
Administration, IBAIS University is the outcome of the Dissertation report performed by me
under the supervision of Mrs. Mahbuba Rahman, Senior Lecturer, Department of Business
Administration, IBAIS University.

I also declare that no part of this report has been or is being submitted elsewhere for the
award of any degree, diploma or recognition.

_______________
MD. Saiful Islam
BBA (Major in Accounting)
38th Batch
Id No: 0101123873
IBAIS University
 IBAIS UNIVERSITY

Approval Certificate

This is to certify that the internship report on “Accounting Tools & Techniques of General
Banking Activities of Uttara Bank Limited” for partial fulfillment of the degree of
Bachelor of Business Administration (BBA), major in Accounting from the IBAIS University
carried out by MD. Saiful Islam ID NO- 0101123873 under our supervision. Under our
guidance and supervision this report is being carried out successfully. No part of the
internship report has so for submitted for any degree of diploma, title, or recognition before.

________________________ _______________________

Supervisor Co Supervisor
Mrs. Mahbuba Rahman Mst. Mumtahinah
Senior Lecturer Assistant Professor
Dept. of Business Administration Dept. of Business Administration
IBAIS University IBAIS University
 ACKNOWLEDGEMENT

At first, I would like to express my gratitude to almighty Allah for enabling me the strength
and opportunity to complete the report in the schedule time successfully. I am taking this
privilege to deliver my gratefulness to each and every people who are involved with me in
every phase of our lives.

I am grateful to my parents without whom I cannot be here. They were beside me in every
single situation and are still with me. Without the support of my parents, I could not be able
to achieve my objectives and goals.

Then I am deeply grateful to my supervisor MS Carlin N.Z. Lamagna (lecturer, American

International University) for her stimulating inspiration, kind guidance, valuable suggestions
and sagacious advice during my internship period. Her suggestions & guidance have made
the report a good manner.

I express my sincere gratitude to Mr. Shaikh Abdul Aziz (Managing Director, UBL) to give
me the opportunity to proceed on my internship in Uttara Bank Limited. I also express my
heartiest gratitude to Munir Uddin Faruk (AGM, Local Office Branch), MD. Enam Ahmed
(S.P.O, Local Office Branch), MD. Jahangir Alam (S.P.O, Head of Accounts Opening
Department, Local Office Branch), MD. Badrul Huda (Senior Officer, Local Office Branch
for their cordial attitude & extending help whish make me able to prepare my internship
report properly
 EXECUTIVE SUMMARY
Uttara Bank LTD was established in 1965 under the name of “Eastern Banking Corporation
Limited” with the specific objective of accelerating trade and investment in the economically
depressed eastern wing of the than Pakistan. After liberation of Bangladesh the Bank
underwent a major change namely, it was nationalized in March, 1972 and given the name
“Uttara Bank”. The Bank again in 1983 was denationalized and made a commercial bank in
the private sector under the name “Uttara Bank Limited”.

This internship report has been prepared as a part of an BBA program. This report contains
the facts related to a particular organization in which the student was directed to do internship
on a three months basis. Supervisors, both from the university and from the organization,
guided the student in writing this report. I was assigned for doing internship in Uttara Bank
Limited for the time period starting from October 26, 2015 to January 25, 2016. During the
internship at General Banking Section of Local Office (Motijheel, Dhaka) of Uttara Bank
Limited. My project was on “Accounting Tools & Techniques of General Banking
Activities of Uttara Bank Limited”, which has chosen with the consent of honorable
supervisor Mrs. Mahbuba Rahman. Both the primary and secondary sources of data had been
used in preparing this report. The rationale behind this study is exploring performance of
Uttara Bank Limited which is reflected on its financial statement, general banking activities,
finding out the limitations and to provide some comments to improve its banking business.
The analysis includes the horizontal analysis of UBL‟s past two years performance results,
vertical analysis of of UBL‟s past two years performance results and ratio analysis of UBL‟s
past five years performance results. The study also includes some information regarding
general banking of Uttara Bank Limited.

The report is divided into the seven parts. In first part I have discussed about the topic. Here I
have discuss about the title of the study, importance of the study, objective of the study,
methodology, scope and limitations of the study. In part two I have discussed about the
Uttara Bank Limited. This part focuses on the information about Uttara Bank Limited.In part
three I have discussed about internship position & duties where I have done my internship
program for three months. It focuses on my work in this period .In part four I have discussed
about general banking that mean account opening procedure, cheque issuing procedure, DD&
clearing department, loan & advance department. In part five I have discussed about Foreign
Exchange Activities. In part six I have discussed about analysis of accounting tools &
techniques. This part includes the horizontal analysis, vertical anlysis, ratioAnalysis &
trendAnalysis. In part seven I have presented Recommendation, Findings & Conclusion of
Uttara bank limited. In this last part of this report: I conclude my recommendation to the
management to overcome the limitation of bank.

At the time of my work at the Local Office of Uttara Bank Limited I have understood the gap
between the practical and theoretical knowledge. I have tried to cover all aspects of Uttara Bank
Limited to prepare an effective and useful report. There are a lot of opportunities for further study
to justify the reliability of the report. I have enjoyed every step in conducting the study. These
practical knowledge and experience will help me in my practical life. I expect that this report will
be accepted as a true picture of private banking sector in Bangladesh.
 Table of Contents
Title Page no.

Executive Summary VI- VII

Chapter One INTRODUCTION 1-4
1.1 Background of the Study 1
1.2 Statement of the Problems 2
1.3 Objectives of the Report 2
1.4 Scope of the Study 2
1.5 Methodology of the Report 3
1.6 Limitation of the Report 4

Chapter Two ORGANIZATION OVERVIEW 5-15

2.1 History of Bank in Bangladesh 5
2.2 Overview of Uttara Bank Limited 6

2.3 Mission of UBL 6

2.4 Vision of UBL 7
2.5 Objectives of UBL 7
2.6 Technologies, Product & Services of UBL 8
2.7 UBL Networks 10
2.8 Branches all over in Bangladesh 11
2.9 Different wings of UBL 12
2.10 Hierarchy of UBL 13
2.11 Hierarchy of Foreign Exchange Branch of UBL 14
2.12 Highlights of Uttara Bank Limited 15

Chapter Three ABOUT JOB 16

3.1 Name and Address of Placement 16
3.2 Job Description 16
Title Page no.

Chapter Four An Analysis of Financial Performance 17-47

4.1 Balance Sheet of Uttara Bank Limited 17
4.1.1 Horizontal Analysis 18
4.1.2 Horizontal Analysis of Balance Sheet 18
4.2 Profit and Loss Account of Uttara Bank Limited 28
4.2.1 Horizontal Analysis of Profit and Loss Account 29
4.3 Ratio Analysis 36

4.3.1 Liquidity Measurement 38

4.3.1.1 Advances to Deposits 38
4.3.1.2 Liquid Asset to Liability 38
4.3.1.3 Advances to Liability 39
4.3.2 Efficiency Measurement 39
4.3.2.1 Operating Expenses to Operating Income 40
4.3.2.2 Operating Expenses to Assets 40
4.3.2.3 Operating Expenses to Net Interest Income 40
4.3.3 Leverage Measurement 41