COLLEGE OF BUSINESS EDUCATION

DARESSALAAM CAMPUS

STUDENT`S NAME. : FILBERT SIMON MASAMAKI

REGISTRATION NUMBER. : 02.2285.21.01.2021

PROGRAMME. : HIGHER DIPLOMA IN ACCOUNTANCY

YEAR OF STUDY. : THREE YEAR

NAME OF ORGANIZATION. : SUMA JKT STONE QUARRY CO LTD

FIELD PERIOD. : 03 JULY,2023 TO 11 AUGUST,2023

INDUSTRIAL SUPERVISOR : MRS. SUZY MARY

 ACKNOWLEDGEMENT

I would like to express my thanks to almighty God who guides me in every action and stage taken into
accomplishment of this field. Also I would like to convey my sincere gratitude personally to those who
facilitated this field in one way or another. I would like to thank the SUMAJKT HEADQUARTERS for
granting me permission to be with them during my field work. Also my thanks should go to the Finance
department but MATRON SUZY MARY who assisted me in various ways including provision of
materials and creating and enabling environment for my field work. Similarly I would to pay tribute to
Internal Audit Officer MATRON MWANAIDI. My next of keen MATRON FRIDA(Human Resource
Manager) who almost assisted me in every difficult which I faced during my field session, For their
valuable suggestions, guidance and different comments. I don’t know how to thank them but all in all
they helped me very much and enabled me to accomplish this field successfull individual who in one way
or another contributed positively to the achievement of this study. Furthermore special thanks should go
to my beloved family, especially My Mother DONATILA JEROME My Father Mr. SIMON
MASAMAKI, and my sister Jennifer Masamaki for giving me idea during period of my study. However
I want to give learnt field gratitude to all college of business education (CBE) lecturers and fellow
students for their support.

I, the undersigned hereby certify that I have read, understand and recommend the College of Business
Education to accept this practical training report prepared by FILBERT SIMON MASAMAKI 03TH
JULY 2023 up to 11 AUGUST 2023 for the partial fulfilment of the requirement for the award of the
Diploma in accounting.
 ABSTRACT
This report is about the tasks and duties that were vivid because they helped the trainee to
transfer the theoretical knowledge which he had into practical. The main objectives of training
were that after accomplishment of different tasks the trainee must have lesson obtained from a
given tasks performed: the trainee was able to obtain the following lessons:

 Inspection of Payment Vouchers

 Collection of Revenues
 Preparation Payment Vouchers
 Preparation of receipt after payment of goods
 Preparation of payment and receipt transaction
 Cross checking of unpresented cheque
 Adjustment of figures
 Preparation of bank reconciliation statements.
 Preparation of quarter financial year

The report shows the challenges that were faced by the trainee and generally were as follows:
Lack of enough working facilities and materials

 Lack of training schedules and known routines that is sometime there are tasks while in a
day you are found with no tasks
 Poor management information systems that ease the working difficulties and so forth as
they will be shown in the main parts of the report.

It was observed that the report recommends the following: Practical training for the student is
important since it enables students to practice what they have been learning through theory.
Students when learning acquire knowledge that helps them to conduct their life without problem.
Therefore, the report proposes the extension of the practical training session in order to be in
phase with the many theoretical aspects of the existing curriculum. This will give students
enough time to apply effectively the necessary part of theory taught so far, however the
extension will also provide us with the extensive working exposure that will help us in career
development and employment competence .

I.

Contents
ACKNOWLEDGEMENT...............................................................................................................................
...... 1
ABSTRACT.....................................................................................................................................................
.2

LIST OF
FIGURES……………………………………………………………………………………………………
………………………………..10
LIST OF ABBREVIATION/
ACRONYMS........................................................................................................... 6
CHAPTER
ONE ................................................................................................................................................ 1
1.1 INTRODUCTION ............................................................................................................................. 1
1.2 Physical Features .................................................................................................... 5
1.3 Economic aspects ............................................................................................. 6

1.4 Cultural aspects .......................................................................................................... 6

1.5 Vision of Suma jkt Kunduchi quarry stone Co
ltd ........................................................................................... 6
1.6 Mission of statement of Kunduchi quarry stone Co
ltd ........................................................................................................................ 7
1.7 Type and purpose of the establishment of Suma jkt Kunduchi Stone Quarry Co
ltd ................................................................................................. 7
1.9 Organization structure of Kunduchi Stone
quarry ........................................................................................................................................... 8
 1.10 Activities performed by the
organization ........................................................................................................................... 9
1.10 Level of technology .............................................10
1.10 Internet ........................................................................................................................... 10
1.10 Software ........................................................................................................................... 10
1.10 Customers ........................................................................................................................... 10

CHAPTER TWO .............................................................................................................................................

10
2.1 Placement in the Organization. ...................................................................................................... 11
2.1.2 Activities and duties performed by student ...................................................... 11
2.2 Inspection of payment voucher...........................................................................................................
11
2.3 Preparation of bank
reconciliation ....................................................................................................................... 12
2.4 Adjustment of figures. ......................................................................... 12
2.5 Collection of revenue ............................................................................ 12
2.6 Cross checking of u presented cheque .............................................................. 12
2.7 Collection of services levy................................................................................... 13
2.8 Problem faced during my practical training...........................................................................................
14
2.9 Solutions. .................................................................... 14
2.10 New thing learned during field
attachment. ................................................................................................................. 14
2.10.1 Gaps in teaching theory and
practice ................................................................................................. 15
2.10.2 Relevance of attachment .............................................................................. 16

CHAPTER
THREE ........................................................................................................................................... 16
CONCLUSIONS AND
RECOMMENDATION ................................................................................................... 18
3.1 Conclusion. ....................................................................................................................................... 18

3.2 Recommendations ............................................................................................................................ 18

 3.2.1 Recommendation to College of Business Education
3.2.2 Recommendation to Kunduchi Stone quarry Co
Ltd.................................................................................... 19
REFERENCES.................................................................................................................................................
20
APPENDICES.................................................................................................................................................
20
LIST OF FIGURES

Figure1………………………………………………………………………………………………………
……………….. 10

LIST OF ABBREVIATION/ ACRONYMS

BRS …………….. BANK RECONCILIATION STATEMENT

DC …………….. DUSTRICT COUNCIL

LPO …………………….. LOCAL PURCHASING ORDER

CO …………………….. COMPANY

CBE…………………. COLLEGE OF BUSINESS EDUCATION

KSQ ………………….. KUNDUCHI STONE QUARRY

PV………………………………….PETTY CASH VOUCHER

S/C……………………….. SERVICE CHARGE

CO LTD………………….. COMPANY LIMITED

 CHAPTER ONE

1.1 INTRODUCTION

1.1.1 Historical Background suma jkt Kunduchi stone quarry (KSQ)

SUMAJKT STONE QUARRY CO. LTD company for the production of the construction
products in general to provide good service and free advice for construction issues, our services.
We have been giving priority to our customers in order to serve our customers with our
construction products. This strong and independent company was registered in 2020 by the
Government Institutions and it's Departments 1974 which gives the president the authority to
start business in 1982 under the law and 23 part 3(1) of the year the asset productions
organization of the nation building force has been established.

1.1.2 PHYSICAL FEATURES

(a) Temperature

In spite of variation of climatic conditions throughout the year the weather is attractive because
of its near to the shoes of indian ocean. The highest temperature occurs in November to
February, during which the mean maximum temperature is about 33 degrees centigrade. The
minimum temperature occurs in June to August when the temperatures go down as far as 24
degrees centigrade. The mean relative humidity is about 96 percent in the mornings and
decreases to about 67 percent during the evenings. The climate is also influenced by the
southwest monsoon winds from April to October and northwest monsoon winds between
November and March.

(b) Climate

With the exception of very few slopes, the council is relatively homogeneous with gently
undulating plains intersected by seasonally flooded valley bottom soil. In the extreme north east
2 and North West this pattern gives way to open flat land for cultivation and is covered by well
or moderately drained soils with textures of sandy loams.

(c) Soil

The soils vary between sandy loams to heavy clay soils. Moreover, there are loamy clay, silt and
alluvial soils found along river basins that are saturated with water within 100cms of the surface
during the growing season. However, the majority of these soils has high nutrient contents and is
considered suitable for a wide range of food and cash crops and has the potential for profitable
cultivation and therefore the council soils can best be described as moderately fertile.

(d) Topography

The Kinondoni council experiences hot and sunny weather throughout the year, with maximum
temperature in December while minimum temperatures occur in July. The Kinondoni council has
three distinct seasons; dry season extending between May/June and October and two rain
seasons. The first season (short rain season for two months) is between October/November and
December and the second one (long rains for about four months) between March and May/June.
The annual rainfall ranges between 800 and 1,000mm.

3 1.1.3 ECONOMIC ASPECTS

(a) Agriculture.

In kunduchi Stone Quarry Co Ltd they are dealing with small agriculture of vegetables and fruits
that will help and satisfy them for food.

1.1.4 CULTURE ASPECTS

 (a) Traditional beliefs In Kinondoni District, the issues of traditional believes is not much
practiced by the people because of interaction of different tribe from different part of
Tanzania who establish their habitant at Kinondoni District, the indigenous of District is
Zaramo tribe in previous time was practiced them believes but now days due to inter tribe the
traditional beliefs are not conducted in high an amount. And people from the western culture
and Middle East culture rather than traditional practice hence the traditional beliefs
destructed.
(b) Food Most people of in Kinondoni District they prefer to eat most type of food such as
Ugali rice, beans, meat, vegetable and millets, all this kind of this food buy from their shops
and market and beans so this is normal food available in Kinondoni District.

(c) Festival

The festival in Kinondoni District just a common issue to the people, the festival are held during
period of wedding day also on the day of Eid and Christmas day, young boys and girls are going
circumcised People are drink, dance, eat and sing song celebrate.

1.1.5 Vision of sumajkt kunduchi quarry stone. Co ltd.

To be the best manufacturers and suppliers of the products of construction inside and outside of
Tanzania

1.1.6 Mission statement of Kunduchi quarry stone. Co ltd

To produce high quality products to support competitive market prices.

1.2 Type and Purpose of the Establishment of SUMAJKT KUNDUCHI STONE QUARRY
CO. LTD

Sumajkt kunduchi stone quarry Co. Ltd is the government agency of the united republic of
Tanzania responsible for the maintaining and facilitate maintenance in the National building ,
order and good governance within its area of jurisdiction; promotion of social welfare and
economic well-being of all persons within its area of jurisdiction.

5 1.3 ORGANIZATION STRUCTURE OF KUNDUCHI STONE QUARRY (KSQ)

 MANAGER

PRINCIPAL DISTRICT
FINANCE

SECURITY CUSTOMER MANAGERS

FINANCIAL
OFFICER
HUMAN OFFICER RELATIONS

RESOURCE

SENIOR SENIOR STORE

ASSISTANT
REVENUE MARKETIN PRODUCTION
FINANCIAL REVENUE OFFICER
HUMAN
ENGINEER PROTECTION OFFICER OFFICER
ACCOUNTA ACCOUNTANT
OFFICER
NTNT

1.4 ACTIVITIES PERFORMED BY THE ORGANIZATION

According to the Local Government (District Authorities) Act the District Council of Kibaha has
the following activities:

(a) To maintain and facilitate maintenance of peace, order and good governance within its area
of jurisdiction.
(b) To promote the social welfare and economic well-being of all persons within its area of
jurisdiction.

(c) Subject to the national policy and plans for Rural and Urban Development, to further the
social and economic development of its area of jurisdiction.

(d) Collection of Public funds through taxes, licenses, fees and charges.

(e)To convince the public that the use of funds have achieved the maximum benefits through
second financial management

Financing The Council has two sources of funds;

which are own source and external source. The own source included collection of Public funds
through, taxes, fees, License and charges. On the other hand external source include subsides
from central government, grant and loans donor community.

 Management The Kibaha District Council operates under directives of the full Council which
is a Supreme body for legislative responsibilities. Under the Full Council there are three
Committees, which are directly answerable to it. The Chief Executive for the District Council is
the District Executive Director (DED) who is responsible for the day-to-day activities. Under the
DED there are ten heads of department who are sub-accounting officers and one legal advisor.
The pictorial management structure of the District Council is shown as appendix to this report. 
Internal Control System A System of internal control that should be adopted by councils is given
under order 9 through 11 of the Local Authority Financial memorandum; 1997. The Order
requires the finance committee to adopt written procedures for proper control of finances. In
addition, the 7 Director and the Treasure should ensure there is assignment of specific
responsibilities to individual officers, an organization chart of the Finance Department division
of responsibilities and periodic rotation of duties. Accountability of all areas of operations by the
Director or his designated representative to check effectiveness of the control system is
mandatory. The Council is also required to employ its own Internal Auditor who report directly
to the director. Similarly, the Public Procurement Act No.21 of 2004 Section 28 (1) requires the
Council to establish a Tender Board and Sect.34 (1) provides for establishment of Procurement
Management Unit. The Internal Control set up of Kibaha District Council complies with the
statutory requirements, but is lacking an Audit Committee which is part of transparence and
good governance, Nevertheless weakness arises from review of internal control system are
included under part 3 of this report.

1.5 LEVEL OF TECHNOLOGY

The level of technology used at kunduchi stone quarry Co Ltd in relation to its operation is
highly advanced. All staffs of the firm have been given computers and access to the internet
network connection which helps them to conduct the various works assigned to them. Not only
that but also some of the works in are done manually in the working papers and some of the
documents are maintained in the files.

1.5.1 Internet

All computers in Kunduchi stone quarry Co Ltd have not been connected with internet access,
that makes the staffs to do various office works as individuals in the office but they communicate
with other parts for the official purposes through physical . The staffs and Customers
communication is mainly being in the form of physical which enable Kunduchi stone quarry Co
Ltd officers to get more information for their duties.

1.5.2 Software

Kunduchi stone quarry Co ltd has various programs which is used by its workers efficiently and
effectively for example in account department all accountants installs the programs known as
Excel program to all computers in both accountants and other Kunduchi stone quarry Co Ltd
officers so as to conduct mathematical issues.

1.5.3 Customers

Customers of the Kunduchi stone quarry Co Ltd are all taxpayers within the country (Tanzania)
and outside the country such as companies, Transporters, Retailers, Farmers, Schools, Exporters
and Importers, Wholesalers.

CHAPTER TWO

2.1 Placement in the Organization

The training attachment was in suma jkt kunduchi stone quarry( ksq). The training was carried
under Finance and accountant department . The head of it is known as UA , she is responsible
direct to kunduchi Director. The Department is responsible to ensuring an effective system of
internal control is operated including the writing and subsequent revision of detailed financial
procedures; custody of suma jkt assets and all aspects of financial management for the head
quarter, including appropriate arrangement for the staffing and management of the finance
department, preparations of annual budget and regular financial statements. There is direct
relation between things which student learned in class with field work, as in the class we learn
the theory and in the field we perform practically. Different tasks and duties were performed
under those departments as the part of attachment training.

2.2 Activities and Duties Performed by the Student

The tasks and duties performed under Finance Department involves the combination of
recordings, reporting (daily, weekly, monthly and yearly report), and interpreting financial
transaction. The routine tasks to be performed by emanate from the Account Section start with
identify problems and solving those problems. The chapter contains the representation and
discussion of findings, brief description of the involvement of the student and activities
performed in the organization. During the attachment at suma jkt kunduchi stone quarry. I was
assigned several duties, the following are activities which students involved in during field work.

2.2.5 Inspection of payment voucher

Payment of voucher is a document which can be used as proof that a financial transaction has
occurred between two parties. Normally in an organization a payment voucher can be used for
variety of purposes, sometimes taking the place of cash in a transaction, acting as a receipt or
indicating that an invoice has been approved for payment. The payment voucher contains some
of the details as it is used in these are payee address payment voucher number dated particular of
payment payees name, payees code payee amount certificate, serial number as it is generated by
the system, the date to apply, amount in numbers and words and the 11 signature whereby it
should have three signs of which is for the person prepared originated to and approved by of
which should be with three signatories. However, the payment voucher is prepared in head
quarter . The inspection of payment voucher is done by ensuring all supporting documents are
available whether it is for a group or individual whereby by an individual it depends with what
he or she is filling for and by a group it also demand the other requirements example if you
purchase of an item then it should contain a quotation LPO (Local Purchase Order), receipt
vouchers, circular resolution and other documents and for an individual it should contain the
certain and some of other documents.

2.2.1 Preparation of bank reconciliation

This enables to prepare monthly bank reconciliation report together with the lists of outstanding
transactions for each report. It may be easy to reconcile the difference by looking at very recent
transactions in either bank statement or the cash book and seeing if some combination of them
tallies with the difference to be explained otherwise it may be necessary to go through and match
every single transaction in both set of records since the last reconciliation and see what 10
transactions remain unmatched. Sometimes the necessary adjustment has to be made in the cash
book.

2.2.2 Adjustment of figures

This task of verifying figures and entries in making comparison between the Revenue Collectors
Cash Book (RCCB) the dispatch books of general fund, health, and secondary education,
primary education, and deposit, youth and women development accounts. This verification was
done by comparing the figures so as to find out their existence, completeness and they are
correctly valued.

2.2.3 Collection of revenue

For any government to run it expenditures it collects revenues from various sources. To do this
the local government (District Authorities) on behalf of the central government collects revenue
through taxes, fees, business licenses and other charges. With the support of subsides from
Central Government the council can be in the position of providing services to its people.

2.2.4 Cross checking of unpresented cheque

This are cheque which have not yet cleared through the banking system. This activity is done by
comparing bank statement and cash book and those entries which are in cash book but do not
appear in bank statement include unpresented cheque. At MWCC this task is done by comparing
Monthly Bank Statement provided by bank at the end of each month and dispatch book of
cheque which maintains all records of cheques given out.

2.2.6 Collection of services levy Services levy

is levy payed by business entities or any person conducting a business with business licenses to
the jurisdiction of the council authorities at the rate not exceeding 0.3 per cent of the turnover net
of the value added tax and the excise duty. Tax payer can choose between the different model of
the payment monthly or quarter. 2.3 Work Environment Work environment at Kibaha District
Council can be described in accordance with the department I worked; in general the work
environment was conducive. Nevertheless, the overall experience obtained from Kibaha District
Council (Pwani) is that, the job is done as team work where by the absence of one team member
brings the gap in executing the assignments. In this case, the absence of Director or senior or one
of the staff can result to difficult in executing some of the tasks. Not only that, but also the
environment is very friendly. This made the stay at Kibaha District Council enjoyable all the day
during of the attachment. Whenever encountered with difficulties in exercising the assigned
duties and tasks, all what I had to do was to ask, since questions were highly encouraged by the
seniors and associates as they are well experienced.

2.4 Problems Faced During my practical training

there were no major problems that faced Kunduchi stone quarry Co ltd (Dar es salaam) which
affect the effective execution of the assigned duties. Because the problems are inevitable, the
following are some of the minor problems:-

 Lack of computerized basic knowledge, since I had used or spend a lot of time to study
and acquire the knowledge and finding taxpayer‟s details.
 Lack of experiences in working environment, because my practical training at Kunduchi
Stone quarry Co ltd was the first time working experiences.
 Selfishness of some workers, who feared of the losing their jobs since most of them
weren‟t educated as I was.

2.5 Solutions

 Lunch should be given in order to make the work run smooth.

  The management of College Of Business Education should increase the field practical
time and not of 6 weeks in order to make the student more experiential with the work
 Some money should be given to any new person who joins a company for training.
 Selfishness should not be entertained.
 2.6 Expectation and Result of the Attachment

Before the beginning of practical training, I was expected many things; the major expectation
was to transform theories and principles which I learned from CBE (class) into application, this
was not possible as only some were directly applicable and others require combination of new
ideas and creativity. Also, acquiring of new ideas and techniques was crucial as expected so as to
be able perform the duties and task assigned. Also I was performed the tasks and duties given
differently from what I was expected, since my expectation was every person will be given his or
her own work but during training at the work was given and performed mostly as team work.
During practical training,

2.7 New Things Learned During field attachment,

I learned many things and acquired new ideas and techniques in professional and personal life in
general. I learned how Taxpayer and Kunduchi stone quarry Co Ltd officers work together as a
team, despite of their differences and how this working relationship influences the performances
of the organization. Furthermore, in Kunduchi Stone quarry Co ltd specifically Dar es salaam
region I learned other new things like confidentiality, punctuality, accountability and customer
care but also the feelings of how to behave as a real employee of the firm and offer Services to
customers in real situation. Also being exposed to full time computer use has increased my
knowledge in computers and how to use efficiently and effectively. I have got to learn that when
you work for the community you‟re required to be creative, courageous, influences and
responsive to the customers (Taxpayers) to whom you are serving. Establishing the relation with
co-workers and Customers. In the first day I established relationship with employers during
orientation program and continue strengthening it as how I shifting in each department, for
customers as how I was serving them. Management of time; In my report training session I learnt
the management of time because when you lose a minute works exceeds therefore I learnt to
spend well my time to match the works. Human skills and 14 conceptual skills I also gained
skills like human and conceptual which I obtained them through collaborating with workers in
Kunduchi stone quarry Co ltd as I was conducting my field work. And lastly, performing the
duties which are directly linked with my area of profession gave me more experience how things
are done when it comes to customer service.  Academically The practical training has helped
me to acquire experience in accounting activities in the ministry and their regulations especially
here in Tanzania. It was also an ample time for me to expand my little knowledge I got in class at
CBE and increases my knowledge in accounting and it was a time where I apply practically the
course to a great extent. Furthermore, the practical training enlarges my communication skill
particularly in English where I build up confidence and self-trust  Team work Surely sometimes
I could not execute effectively my tasks because not everything was familiar to me from tasks
given by the supervisor but I came to learn that everything is possible when you have good
relationship with other employees in an organization such as Kunduchi stone quarry Co ltd
because you will never know when you will need help from another employee even the one you
did not expect to ask help from. I am thankful that I had friends that together we made a very
good team that we helped one another in every way during my stay in Kunduchi stone quarry Co
ltd  Psychological Kunduchi stone quarry Co ltd helped me to build more confidence as well as
being appreciated of my profession working practice especially in this big government
organization and the work I have been able to produce when assigned to and capable to face new
challenges plus the assurance of speaking to various people of different managerial positions. 15
2.8 Gaps in Teaching Theory and Practices The gap between theory and practice teaching to
some extent is not so much high because most of the things received from lecturers were
applicable and fit to the tasks and duties I was assigned but also the things which I learnt
theoretically in class was practiced during my field work though there were small gaps that arose
such as lack of computer skills that is the biggest gap observed therefore more practical should
be emphasized in computer studies and application where special attention must be put in
programs . Also, the knowledge through theoretically received from lecturers is general of what
is in the real world, this makes and force the student to start learning and incorporate the
incoming ideas and knowledge. And since no two organizations are similar, the lecturers fail to
full prepare the student for specific organization but only provide them with the general
knowledge. Sometimes the gap between theoretical and practical did not exist because when I
received the instruction on what is to be done from my seniors. The seniors provided
information, instructions, regulations and other things to follow in working place that brought me
up to date with the assignments and it helped in reducing the gap between the practical training
and teaching theory. Therefore, the following fact was contribute much into gap between
practical and theory training specifically the presence of textbooks used in theory teaching,
whereby they being imported in Tanzania from outside of our country but their written were
based on their environment but not in Tanzania environment.

2.9 Relevance of Attachment

The practical training at Kunduchi stone quarry Co Ltd ( Dar es salaam Region) was relevant to
me because of obtaining new training and experience in real life situation. It contributed to
increase my knowledge work abilities, skills, attitudes towards my areas of specialization and
develops habits of critical thinking through integrated theory received from lecturers. Also the
field attachment helped me to adopt new ideas like analytical skills, problem solving techniques,
customer care, using modern technology but also practical training has filled the gaps that were
not possible to be filled through the acquired knowledge in the class. Most of the activities and
duties assigned from my placement at Kunduchi stone quarry Co Ltd (Dar es salaam Region)
was much relevance such as bank reconciliation, correction of errors. I gained a lot of things like
in terms of knowledge for 16 example; I was able to experience practically the accounting
practice as they are delivered theoretically specifically computer application.

CHAPTER THREE

3.1 CONCLUSION

Practical training policy established by National Institute of Transport is a good system, which
enable its students to increase their knowledge through practical training and theory because
students have already spent a lot of time playing with various subjects. All provide a lot of things
related to business. In order to improve the knowledge of students in computer, it is better for the
institute to establish the computer programme and prepare enough computers which students will
use for long time in order to be familiar with computer which will help them to compete in the
employment market. Initially, the following are the strength of field attachment program;
i. Expansion of knowledge and experience: in training for field program the trainee
acquired various skills, attitudes and gratitude, awareness and abilities in many scenarios
since new tasks are assigned that provide the trainee with the new ideas and experience
that would not be attained before or from lectures and class only.
ii. Opportunity: through field program the trainee determines the unnoticed chances that are
available in employment ground via being close to employees and working ground that
enables the trainee to discover where to stand and whom to approach rather than being in
classes or studying campus only and home.
iii. Develop the trainee choices: that’s either being employed by an organization or by self-
employment, being employed by the same organization or the other ones, proceeding
with the same profession or switching to another, and which level of administration to
strike for in case the trainee is attracted to a certain management level.
iv. . Time management and creativeness: the presence of field program entitle the trainee
with the views and vision of forecasting the future in employment ground as in who to
be employed and why due to influencing matter of time management during training and
raising visions and new ideas from the existing ones or newly ideas, plans, policies and
strategies. Therefore, the following are the weaknesses of the field program;
(i) Derisory of training coverage requirements: this is a huge weakness found in field
program since the trainee and the trainers have no ideas on which areas of the training
to be covered for the program to be accomplished that‟s there are no timely schedules
and routine to guide the trainer and the trainees to be able to fulfill the field programs
requirements. So it becomes so hard for the trainers to figure where to start and where
to end because there are no guidelines that rule them in an open structure for the
program coverage.
(ii) Insufficient trainee strategic direction within the organization: it is like a myth to
many organizations and the trainees themselves that the objective of field program is
for students‟ curriculum coverage and it is there for a short period of time. But in
actual sense this is not true because the field program is not used for the purpose of
training only but also to open up the critical paths for the trainee to be employed after
studies though it shouldn‟t be necessary but this could be considered too.
 (iii) Insufficient time available for the field training provided by my institution. The time
available is not enough for us to study a lot of things in organization such as
Kunduchi stone quarry Co ltd due to kind of accounting data required are so many so
that a period of two month seems to be not enough to study everything from finance
department.

CHAPTER FOUR

4.1 RECOMMENDATIONS

During my field work, the following suggested recommendation should be taken into account by
Kunduchi stone quarry Co Ltd in order to increase efficiency and effectiveness into work.
Kunduchi stone quarry Co Ltd should improve the organization system through suggestion box
which is very important for getting views from different customers and it help the organization to
improve their services and to perform well when organization takes some measures positively.
Kunduchi stone quarry Co ltd should provide regular meetings with employee department,
sections and all stages in an organization at least one a month, through meetings it leads
challenges and changes due to different discussion on now to improve their organization. Not
only that but also it create common understanding and good co-operation.

4.1.1 Recommendations to CBE

Review of the Practical Training programme The duration for the practical training for diploma
program is not sufficient for a student to practice all that was delivered in the theory. I
recommend the review of the program to allow a DA session each year for the three academic
years for the degree program. This wills results into the University producing professional and
competent graduates both in practical and theory to compete in employment market.

 There must be an emphasis from the college in the field application letter that shows the
basic parts to be covered by the trainee/student during their field training; matter of fact
this would guide the trainers or on-site supervisors to determine the better path for the
students to cover during their field training so as to avoid any misleading of the training
 because it has been a grievance for many students to be assigned to the tasks that are off
their profession.
 Reviewing the syllabus. The Faculty has to make reviews on the syllabus to
accommodate modern world accounting which emphasis on the use of computer
technology. The BA syllabus should be reviewed to include computer based accounting
courses such as QB, MYOB, and MICROSOFT NAVY CLASSIC VISION accounting
packages. These courses are to be made compulsory for a student pursuing Diploma in
Accounting and Finance.
 The institute should consider the extension of field time from two months to above
which will help the students to learn plenty of lessons during their training period. Apart
this will save those students who with no intention had been suffering from starting their
field earlier due to scarce of field opportunity and some are probably unhealthy, though
the cases of health isn‟t so gigantic but the issue of scarce of field opportunities is much
uncontrolled.
4.1.2 Recommendations to Kunduchi stone quarry Co ltd.
 The organization should ensure that the students who are located to their offices have to
be supported in terms of materials or facilities and being trained well in terms of ethical
matters which will enable the students to develop their skills promptly with their morals
and attitude.
 Kunduchi stone quarry Co ltd have to make sure it integrate with other organizations to
adopt new systems and to focus on developing new ideas on how to perform their duties
in the stores and inventory management system so as to be able to determine their
weaknesses and where to correct so as to sustain their strengths.
 In any organization to achieve as quick as possible there must be a stabilization of
technology especially in the current world or generation, so Kunduchi stone quarry Co
ltd must consider the level of their technology in their strategic direction performance
and 21 efficiency due to pitiable technology and deprived management information
system they have.
 Kunduchi stone quarry Co ltd should avoid corruption; is the problem in many
organisations. Corruption takes place through their serves to the customers and for that
 reason it create the services to take long time, employees should provide services
without regarding who is the customer and
 Lead the equality for all people for benefit of National Income. If the staffs/employees
of Kunduchi stone quarry Co ltd follow rules and regulations of work, can help to avoid
corruption in the organisation. (Enforcement and debt management)

References/ Bibliography
 Birdsall K & Kelly K. (2008) „Funding for Civil Society Responses to HIV/AIDS in
Tanzania. Johannesburg: Center for IDS Development, Research & Evaluation
 C. B. E field attachment report format and guide-2023
 Frank Wood, Alan Sangster (2005), Business Accounting 1,FT Prentice Hall, Harlow
 Sumajkt kunduchi stone quarry Co ltd Website (www.sumajktccl.go.tz)
 Steve Kayizzi- mugerwa „„Development Policy Review‟‟ Volume I, 1990, Z