 Preparation of bank reconciliation statement; first I brought the cash book up to

date where by cheeked if the amount shown in the bank statement appeared in the
cashbook. This is done because there is some amount that are recorded by bank but
are not recorded in the cash book for example bank charges stand order charges
which are normally recorded by the bank but are not recorded in the entity’s cash
book. Then after words I reconciled the cashbook with the bank statement whereby,
I looked at items which appear in the cash book but not appear in the bank
statement.
The amount which appear in the debit side of cash book are normally supposed to
be shown on the credit side on the bank statement and when this is not the case and
the amount which does not appear in credit side of bank statement are called
uncredited cheques items which appear in the credit side of cashbook are normally
supposed to appear on debit side of bank statement, when this is not the case and the
amount which does not appear in credit side of bank statement are called
unpresented cheques.
Unpresented cheques can be described as cheque which are written by the company
for payment. In preparation of bank reconciliation statement, I started with ending
balance as per adjusted cashbook then I added this balance with unpresented
cheques and deducted with uncredited cheques to get the balance as per bank
statement. The basic reason as to why in preparing bank reconciliation statement the
unpresented cheque make the cash book to look smaller because when an
accountant issue a cheque to payee for payment, he assumed that payee will go to
the bank to receives payment, thus he also deduct amount written in the cheque in
the company cash book, but if the payee does not go to the bank to receive the
payment the bank then it mean that the cash book will be under casted by the
amount written in the cheque because in the cash book it has been shown that
amount has been payed while in the real sense that amount has not being pain the
basic reason to prepare bank reconciliation statement the uncredited cheque are
deducted to the balance as per adjusted cash book is because un presented cheque
make the cash book to look larger .

 Preparation of local purchases account statement of receiving invoices from

supplies; also, this is our activity supposed to prepare during practical training where by
before preparing payment allocation or voucher first have to prepare the local purchase
account statement of receiving invoices first of all looking on the request it is for fondly
or stoke because they differ in prepare so after knowing that is sundry or stoke
requisition starting preparing that local purchase account statement including the name
of the supplier the date of preparing that local purchase account, the date of that invoice
prepared the amount of the value of the product, ending with the account payable, this
already preparing the voucher of that invoice with LPO number, invoice or credit note
number. after preparing must registered in control register so, already to dispatch in
book to auditor.
  Preparation of transfer serial; this also is the training, I leant during practical rearing,
where by after preparing local purchase account statement fallow by payment allocation
voucher from receding invoices from supplies also there are some voucher its requisition
need to prepare the transfer serial these are HQ requisition, so that transfer serial is for
prepare payment for supplying various product this allocation is to ledger code
description direct to finance manager accountant of TPA. or Port accountant, also this
transfer serial have original and copy one which include the name of station, reference
number, voucher account month, date of prepared that transfer serial, and transfer serial
number, the copies of their supporting accounting vouchers are endorsed, so the
preparing of transfer serial is the activity perform during practical rearing after preparing
local purchase account statement and preparing voucher or payment allocation.
 Preparation of VAT return; VAT is the value added tax this tax imposed from the
goods and services which supplies by the suppliers.
Some goods which supplies are example and some goods and services are not exempt for
example supplies of milk is not exempt supplies and fertilizers are exempt supplies and the
nature of VAT is such that it follows supply chains of taxable goods and service. This nature
means each party in a supply chain of taxable goods or service pays VAT on his or her
purchases and when the person on is a taxable sale. Taxable person are traders either
individuals, partnerships, corporations or branches registered to collect and pay VAT to
Tanzania Revenue Authority (TRA). So in TPA the supplies are imposed tax in their goods
and services produced and to know that their invoice have VRN number so imposed 18% of
value added tax, so after prepare the local purchases, and voucher with including VAT, that
VAT must recorded and the supplier or company known by the TRA as a taxable person and
the amount of tax imposed according to the value of the goods and services produced.
So, preparation of VAT return is the one among the practical training, I learnt on receiving
invoices.
 Preparation of a debit note
A debit note is a voucher which is used to change the cost of goods and service consumed by the
customers. In order to prepare this document, I was supposed to know the amount of goods and
services consumed by the consumer for a particular period of time,
The tariff in which consumer is in, per rate to charge a particular consumer according to the tariff
the consumer is in and the value added tax rate for that period.

NEW KNOWLEDGE AND SKILSS GAINED

At TPA I learned a lot

 I have gained a knowledge on how to arrange work in a systematic way, like when preparing
daily cash collection must be arranged in order also, when controlling the voucher there is a
systematic way of controlling them. This helped me to more careful in doing my work.
 I have gain on how to prepare work schedule cording preparing delivery note.
 I have also gained some skills, during my practical study like communication skills, to work by
team how to cooperate with others and these is a lot of skills I have gained during my study at
TPA
 THINGS ENJOYED LEAST
 The use of computer, because in a store department some activities are performed manually, but
activities like to prepare VAT return the use of computers take place so this is the thing I enjoyed.

CHALLENGES/ DIFFICULTIES CONDUCTED THE DAILY ACTIVITIES IN THE

ORGANIZATION

 Shortage of chairs and tables in the office; the shortage of chairs and tables in the office lead to
some student two or more who attended in practical training to seat either for two student in one
chair also there are many works needs to perform by calculating and writing and there is few
tables so the student cannot work comfortable.
 Lack of supervision proper; also this is the challenges facing during practical training, where by
for those workers who are capable to supervise field students they are not perfect in this area,
some of them are not attend some working days so this is the challenge to the field students
because can not gain a knowledge at a time.
 Improve dressing style; also there has a problems of bad dressing style where by in that
organization among of the workers especially female workers are wear short dress, short skirt
there was no limitation in dressing code also for male, so this show that there in unrespect in that
organization, so the bad dressing style also is the challenges of problem in that organization.
 Lack of communication between the department in the organization; also communication is
the problem between department there is no communication means between department example
absence of office phone, so this lead to worker to move from one office phone to another to get
details this reduce or bring wastage of time during working so the lack of communication among
of department lead in poor performance in the organization.
 Lack of discipline among the students; in my training also some of student lack of discipline
during working time so this bring difficulties to me to control my fellow student who got training
in the organization who their behavior is bad in case of control or shipping their behavior it brings
very hard.
 Poor networking system; also, there is a problem of networking system in the organization
which makes difficulties to us in that time when network in use so this problem leads some
failure in our studies.
SOLUTION TO THE CHALLENGES\ DIFFICULTIES
The followings are the solutions on which are used to handle challenges or difficulties raised during field
practical training.

 To ensure good supervision for field student; the organization needed to make sure that there is
good supervision for student during field time when attends in practical training so that to
increase knowledge practically in the training.
 To increase number of chair and table; also this is solution for the challenges of lack of the
chair and table faced of organization, so this increase of number of chair and table lead to worker
to sit comfortable and perform well their activities, so much be enough chairs and tables as well
as conference rather than to shift chair from other department.
 To ensure good communication flow; also in the organization must be proper means of
communication so that to increase efficiency during working so that to increase number of
activities performed in an office in a day so the presence example of the office phone makes easy
for one department to communicate with the other department for different office activities.
 To improve the technology used; in tis competitive and globalized world, the TPA should not
continue to use the technology that is poor in the execution of its activities the TPA should use
modern facilities in accounting process and other activities.
 Improving cooperation among the employees; the TPA should improve the cooperation of its
employees so as to improve the qualities of work done by the employees. This will help to
eliminates the unnecessary missing of important documents and files, and the unnecessary delay
of work will be forgotten. I recommend the use of various social activities such as family days for
all employees with their families, playing different games between employees and other way
having meetings to sort out any problem that has risen up.
This will also make employees like their work and their will become committed to their
responsibilities there will be no need of close supervision in their duties. Hence employees will
be committed to their works and targeted goals will be meet smoothly.
CONCLUSION
The practical training of Tanzania Port Authority was very essentials it exposes me in various
management like finance management and human resource management. In fact, such teaching
practice was very useful to my future ambition to become good manager in any organization.
The study was conducted to get knowledge, skills and experience on how to manage an organization.
During my entire period of field practices, I gained in general the study to help organization and I
gained experience form theoretical and practical.

RECOMMENDATIONS
Recommendation to the Organization (TPA)
Some of the challenges I encountered during working with department is to be given a duty that is out
of what I studies at College of Business Education (CBE) and sometime a and my follows field is
supported to be done by personal secretary or human resource officer or office assistant.

My recommendation to TPA;

 It should train all of its employees on how to use the new system in order to meet the targeted
goals, and also the modern equipment should be bought and distributed to each office so as to
reduce the number of employees using one equipment such as computer.
  Also, I recommended the availability of even one staff who have education about health service
and proper use of medicine like nurse or pharmasts for any emergence of hearth issues between
workers.

Recommendation to the college my recommendation to the college

 PRACTICAL TRAINING DURATION

From my point of view, the duration of practical training which is six (6) weeks are not enough
for one to acquire the requisites practice in this field; gaining experience and knowledge on how
person actually works demands a considerable time for a student who is soon expected to be an
account \ auditor upon qualification.

I recommend practical training time to be extended, if possible, it should be done in first year and
second year. It is never impossible financially, if those in charge really care about the quality of
our education.

 CLOSE CONTACT BETWEEN THE INSTITUTE AND THE ORGANIZATION

There should be a close communication between universities and organization in students do their
practical training. This will help to design an effective training program and thus the necessary
cooperation in an attempt to further the development of our nation.