ACKNOWLEGEMENT

First of all I am grateful to almightily God who keeps me alive up this moment as well as giving good
health throughout my practical Training period.

Also I would like to express my gratitude to TRA Mtwara Regional Manager, for accepting my
application letter for field practical and considered it positively together with the former Assistant
Regional Manager (Audit) Mr. Rashid Herith, Tax Officers Mr. John James and Mr. Wilfred Christopher
Tumba.

Moreover, I would like to thank staff of TRA’s Domestic Revenue Department of Mtwara Region such as
Mr. Isack Mgongolwa, Mr. Innocent Ogola also Miss. Theresia Burugu, Mrs. Hilda Mbinga and Anna
Mwageni for their kindness and cooperation extended to me during the entire time of my field stay at their
office.

Special thanks go to Mr. Rashid Herith and Mr. John James for assisting me in field report writing.
Finally I extend my inner most appreciation to my beloved and caring family, for their endless moral
support, understanding, prayers, encouragement and productive suggestion that led me in pursuing and
get straight to my ambitions, goals and carrier in academic ,my father Lovell J Mwanri and my mother
Eline Maimu .

I also supply my inner most appreciation to my friends, roommates and fellow students for
encouragement, supports and advices on how to write this report.

I acknowledge all the mentioned and unmentioned for their material, mental and moral support for this
accomplishment. May the almighty God rain his shore less blessings upon them.
EXECUTIVE SUMMARY

This report is all about what I learnt and trained to be at TRA(Mtwara) and it consists of three (3) chapters
and every chapter tends to have its components as shortlisted in the table of contents. The first chapter is
all about the nature of the organization (TRA) in general, its background, organizational structure,
offerings, customers, employees as well as its prospects.

The second chapter explains different specific activities performed within the area of placement, working
environment, level of interest and degree of meeting demand in the tasks performed, problems faced in
executing the tasks with their respective solutions and recommendations, expectations before going to the
training, new thing learnt, gaps between theory and practice, employment prospects and relevance of the
attachment. The third and last chapter is about conclusion and recommendation concerning improving the
gaps between teaching theory, practice and the placement process.
DECLARATION

To my best knowledge I declared this work is entirely mine. It has not been submitted by anybody for any
academic award in any of higher learning institutions. And that any mistakes found in this work cannot in
any way be attribute to anybody else but me

STUDENT SIGNATURE........................................... DATE................................

STUDENT NAME..........................................................................
 Table of Contents
ACKNOWLEGEMENT ................................................................................................................................ i
EXECUTIVE SUMMARY .......................................................................................................................... ii
DECLARATION ......................................................................................................................................... iv
LISTS OF ABBREVIATIONS................................................................................................................... vii
1.0 INTRODUCTION ................................................................................................................................ 13
1.1 NATURE OF THE ORGANISATION ............................................................................................ 13
1.2 HISTORICAL BACKGROUND OF TANZANIA REVENUE AUTHORITY (TRA) .................. 13
1.2.1 Taxpayer’s Charter ..................................................................................................................... 14
1.2.2 TRA Departments ...................................................................................................................... 14
1.3. Number of Employees ..................................................................................................................... 17
1.4 Level of Technology ......................................................................................................................... 17
1.5 TRA CUSTOMER ............................................................................................................................ 19
1.6 STRATEGIC DIRECTIONS ............................................................................................................ 19
CHAPTER TWO ........................................................................................................................................ 20
2.0 ACTIVITIES PERFORMED................................................................................................................ 20
2.1 PLACEMENT IN THE ORGANIZATION ..................................................................................... 20
2.2 DESCRIPTION OF TASKS AND DUTIES PERFORMED 2.3 WORK ENVIRONMENTS........ 20
2.4 LEVEL OF INTEREST IN THE TASKS PERFORMED ............................................................... 20
2.5 MEASURING DEMANDS OF THE ASSIGNED DUTIES ........................................................... 21
2.6 PROBLEMS FACED IN EXECUTING TASKS ............................................................................. 21
2.6.1 Power Break Downs................................................................................................................... 21
2.6.2 Too Much paper workings. ........................................................................................................ 21
2.6.3 Access to system (iTax, Computer) ........................................................................................... 21
2.6.4 Unplanned work ......................................................................................................................... 22
2.6.5 Insufficient of office furniture.................................................................................................... 22
2.7 SOLUTION AND RECOMMENDATIONS TO THE PROBLEMS .............................................. 22
2.8 EXPECTATIONS BEFORE GOING TO THE TRAINING. .......................................................... 22
2.9 NEW THINGS LEARNT ................................................................................................................. 22
2.10 GAPS IN TEACHING BETWEEN THEORY AND PRACTICE ................................................. 23
2.11 EMPLOYMENT PROSPECTS ...................................................................................................... 23
 2.12 RELEVANCE OF ATTACHMENT .............................................................................................. 24
3.0 CHAPTER THREE .............................................................................................................................. 26
CONCLUSION AND RECOMMENDATIONS ........................................................................................ 26
3.1 CONCLUSION ................................................................................................................................. 26
3.2 RECOMMENDATIONS CONCERNING IMPROVING THE GAP IN TEACHING ................... 26
 LISTS OF ABBREVIATIONS

TRA-Tanzania Revenues Authority

ISO-International Standard Organization

VAT-Value Added Tax

DRD-Domestic Revenues Department

TIN-Tax payers Identification Number

ITAX-Integrated Tax system

TID-Tax Investigations Department

PT-Practical Train

OECD-Organisation for Economic Co-operation and Development

SDL- Skills and Development Levy.

QMS- Quality Management System

TANSAD -

PAD-Pre-Arrival Declaration

MUB-Manufacturing Under Bond

ICD-Inland Container Deports

 1.0 INTRODUCTION

1.1 NATURE OF THE ORGANISATION

Over the last 17 years Tanzania Revenue Authority (TRA) has matured from a tax administration that
provides tax type services for revenue collection to an efficient organization that delivers one stop shop
services for all types of taxes which has steered service delivery to the level of ISO 9001:2008
certification for the organization. Fourth Corporate Plan focus is attributed to the changes in TRA’s
operating environment which include the level of sophistication of stakeholders, the desire to offer
services that meet or exceed customer expectations and the Government’s need to be more self-reliant by
increasing domestic revenue mobilization to eventual reduction in aid dependency in the Government
budget. TRA implementing the Fourth Corporate Plan whose vision is to increase revenue to GDP ratio
to 19.9% by 2018. The Plan has been developed using the four Balanced Score Card perspectives of
Financial, Customer, Internal Processes and Learning and Innovation whereby Strategic Objectives have
been aligned under each perspective with cause and effect linkages. The perspectives and their respective
strategic objectives have been grouped into the Strategic Themes of Convenience, Compliance and
Continual Improvement to shape the TRA strategic thinking for the next five years.

1.2 HISTORICAL BACKGROUND OF TANZANIA REVENUE AUTHORITY (TRA)

The Tanzania Revenue Authority (TRA) was established by Act No. 11 of 1995 and commenced
operation in 1996 and by July 2015 it was be its 19th anniversary since its establishment. The Authority is
a semi-autonomous agency of government mainly responsible with the collection of the Central
Government taxes as well as other several non-tax revenues.

Tanzania Revenue Authority in its effort to ensure the achievements of its objectives as required by the
Government of the United Republic of Tanzania has been establishing Corporate Plan of five(5) years
each, which normally show the roadmap of what is to be achieved and provide key performance
indicators which helps in monitoring and assessing the level of achievement and possibly assisting in
establishing the corrective action or the way to improve the situation that is likely to hinder the
achievement of the desired results. The Third Corporate plan of the Authority is in its final year (I.e. 5th
year) which due to come to an end in June 2017. The vision for the third Corporate Plan was to become a
Modern Tax Administration” whereas the mission was to be an effective and efficient tax
administration which promote tax. The current chairperson of the TRA is Dr. Mrs. Marcellina M.
Chijoriga. Offices of the TRA are located in Dar es Salaam. The TRA Board of Directors is the
Governing body of the Authority while the Commissioner General is the Chief Executive Officer of the
Authority.
The Commissioner General is appointed by the President on recommendation of the Minister for Finance.
In order to carry out its administrative functions, TRA has eleven Departments namely: Domestic
Revenue, Large Taxpayers, Customs and Excise, Tax Investigations, Internal Audit, Finance, Human
Resources and Administration, Research and Policy, Taxpayer Services and Education, Information and
Communication Technology and Legal Services. In order to ensure efficiency and effectiveness, TRA
benchmarks itself against international best practice in Tax Administration through the OECD principles
of a good tax administration by which it is fairing extremely well. TRA is now upgraded to ISO
9001:2008 certified from ISO 9001:2000

1.2.1 Taxpayer‟s Charter

The fifth edition of the Taxpayer’s Service Charter has been prepared to replace the fourth edition with a
view of taking into account the changes which are currently taking place in our society and more
specifically in the tax administration. As part of the Public Service Reform Programs which emphasizes
on transparency and provision of quality service to every citizen, TRA being a public institution,
established a Taxpayer’s Service Charter which stipulates taxpayers rights, obligations and service
standards expected from TRA.

1.2.2 TRA Departments

All functions of TRA are managed by the various departments of TRA. These departments are grouped into
two (2), revenue departments and supporting departments Revenue Departments This is involved directly in
mobilizing tax revenues collection through the administration of various tax laws. The department is sub
divided into the following;

DOMESTIC REVENUE DEPARTMENT (DRD)

The Domestic Revenue Department started to operate with effect from 1st July 2005 after the integration
of the former Income Tax Department and Value Added Tax Department. The Department is headed by
the Commissioner (Known as “The Commissioner for Domestic Revenue”) who is assisted by two
Deputy Commissioners. Taxes, fees and charges which are administered by this department are such as,
Income tax for individuals and corporations, Value added tax (VAT), Excise Duty on locally
manufactured goods, Motor vehicle registrations and transfers, Skills and Development Levy (SDL),
Driving License fee, Port and Airport service charges and Stamp Duty.

The Department has offices in all regions in Mainland Tanzania and Zanzibar and almost in all Districts,
for the purpose to bringing tax service closer to taxpayers and increase revenue collections, Tax Service
Centers in some Regions have been established since 2010, for places where there is high revenue
potentials and also with the very same aim of bringing services to taxpayers. In Dar Es Salaam, centers
have been established in places.
About Customs & Excise Department

The Customs and Excise Department is headed by the Commissioner (known as Commissioner for
Customs and Excise) who is assisted by four (4) Deputy Commissioners including the Deputy
Commissioner – Zanzibar

The Department administers all taxes on international trade, which are import duty, Excise duty on
imported goods and VAT on imports. Other responsibilities of this Department are to control prohibited
and restricted goods or materials imported into the country through borders, seaports and airports. It has
another function of compiling Trade Statistics and facilitation of international trade.
Figure 1: General Organization Structure
1.3. Number of Employees
The total number of TRA employees in Tanzania is about 3600 up to September 19, 2015. Since TRA has
many departments hence numbers of employees vary each department. And as for the Mtwara Mikindani
were I undertaken my practical training, According to Mr. James John, number of employees is THIRTY
(30+) and more.

1.4 Level of Technology

At TRA, level of technology is quite advance compare to other government authority because TRA shall
serve taxpayers and stakeholders in accordance with the following service standards:

Registration of Taxpayers

 Taxpayers Identification Number (TIN)

TIN registration shall be provided after fulfillment of all requirements:
Regional Office: within 1 working day from the date of receipt of the application.
District Office: within 10 working days from the date of receipt of the application
 Value Added Tax (VAT)
VAT registration shall be provided after fulfillment of all requirements:
Region: within 1 working day from the date of receipt of the application
District: within 10 working days from the date of receipt of the application
 Motor Vehicle Registration
Registration shall be done within 2 working days from the date of receipt of the application
after fulfilling all requirements.
 Tax Consultants Registration
Tax Consultancy shall be registered within 15 days after receiving application forms.

Permits and Licenses

 Motor Vehicle Relicensing

TRA will issue a motor vehicle license:

Region: within 1 working day from the date of receipt of the application

District: within 10 working days from the date of receipt of the application

 Licensing of Customs Agents

All qualifying companies are issued with licenses within 10 days upon fulfilling the
requirements.

 Licensing Transporters of Goods under Customs Control

License is issued within 2 days upon fulfillment of the requirements.
  Temporary Importation of Motor Vehicles
Under C36: Permission for temporarily imported motor vehicle shall be granted within one
day from receipt of the application
Under Carnet De Passage: Permission for temporarily imported motor vehicle shall be
granted within one day from receipt of the application.
 Pre-Arrival Declaration (PAD)
Assessed Pre-Arrival Declaration (A-PAD) issued within 4 days from the date of acceptance
of PAD.

Customs Clearance

Importers and Exporters are required to fulfill customs requirements for the purpose of registering the
TANSAD

 Importation Clearance:
Registered TANSADs that undergone through TRA PAD system get clearance within 6 hours.
 Exportation Clearance:
Clearance is granted within 2 days after TANSADs has been Registered.
 Transit Clearance:
Clearance is granted within 2 days after TANSADs has been Registered.

Customs Release

 Across Airports and Sea ports:

Release order shall be granted within 6 hours for declaration, subjected for scanning, and within
12 hours for declaration, subjected for physical verification, upon fulfillment of the
requirements.
 Across Land Boarder Stations: Release order issued within 3 hours upon fulfillment of
requirements.

Licensing of Bonded Warehouse, Manufacturing under Bond (MUB) and Inland Container
Deports (ICD)

License is issued within 3 days upon fulfillment of the requirements.

Tax Audits

TRA shall conduct tax audit on taxpayer’sbusiness records and finalize the audit within 3 months for
simple cases and 6 months for complex cases.

 Audit Report
TRA shall give the audit findings /recommendations within 21 days after audit.
Tax Investigation Services

 Rewarding of Informers
Eligible informers are rewarded within 30 days from the date of receipt of notice of
confirmation of payment of tax liability.

The above services show TRA has advanced technology through online and office services which cope
with the environment of technology.

1.5 TRA CUSTOMER

In the course of doing its official business TRA interacts with people and institutions that have interest
and stake in the operations of the Authority.
TRA customers are those registered and non-registered tax payers who need services from TRA
including:
 Employees and Employers
 Companies and Partnerships
 Importers and Exporters

1.6 STRATEGIC DIRECTIONS

According to TRA fourth corporate plan, in implementing the fourth Corporate Plan (2013/142017/18),
which has to be convenience, compliance and continual improvement TRA aims at strengthening its
operational efficiency and boost customer service in order to improve revenue collection. To achieve this
objective, TRA is guided by: - (TRA, 2013) VISION The Vision for the TRA Fourth Corporate Plan is to
be „To increase revenue to GDP ratio to 19.9% by 2018‟ The Authority will achieve this through
continuous improvement efforts which will focus on training, technology enhancement, customer services
and enforcement programmes. MISSION. The Mission Statement summarizes TRA’s role and how
customers’ expectations will be met. TRA’s mission statement is: “To make it easy to pay tax and
make lives better”
 CHAPTER TWO

2.0 ACTIVITIES PERFORMED

2.1 PLACEMENT IN THE ORGANIZATION

The programmed practical training (PT), took place at Tanzania Revenue Authority (TRA) Mtwara Office
which particularly Contains several Department and I was placed in those department through rotation.
DRD was the first department I was stated to practice by performing assessment of tax to clients and
issuing TIN numbers for new tax payers and maintaining record of customers on a system ,followed with
a department of Auditing and Customs and Excise Department which is placed at Mtwara Port
approximately to one mile from TRA Mtwara

2.2 DESCRIPTION OF TASKS AND DUTIES PERFORMED

2.3 WORK ENVIRONMENTS
The work environment at TRA-PCA is very inspiring, motivating and easy to adopt. The first impression
we received from management, staff and non-staff members was more than welcoming and they had a
great pleasure for us to work with them, train us and learn from each other. Cooperation, understanding
and teamwork are considered as the pillars for success and the essential ingredients for fulfillment of
organization goals at maximum level. The Auditing and Debt recovery analysis involves many
interrelated sections which were of research based and not easy to perform individually. The team work
spirit within the organization made the work easier. Therefore this environment made people to know that
for any organization to succeed there must be cooperation, understanding each other and activities so that
the fulfillment of the organization goals to be attained at maximum level.

Although I was working in team, but still most of the tasks that were assigned were supposed to do them
independently. The team work was to help each other for the information, as information was to flow
from one section to another.

2.4 LEVEL OF INTEREST IN THE TASKS PERFORMED

Most of the duties performed were interesting, enjoyable and gratifying for, they provided me an
opportunity to be exposed to the real world of practice after becoming conversant to some extent to the
accounting theories. All the tasks performed throughout my PT demand both knowledge acquired at class
and new skills learnt in the field. Applying the accumulated theoretical knowledge for the first time was
an exciting part and it strengthens me to see my carrier through to a successful end. Through the
acquisition of new practical insights, it equipped me with more capacity in utilization of analytical skills
and problems solving skills, creativity and confidence.
The accumulation of theory learnt at the university before coming into the practical training was the
highest time to use from which I was work smoothly without any problem. The accumulated theory and
knowledge at this time was digested and simplified. Through the acquisition of new practical insights it
builds more capacity in utilization of analytical skills and problems solving skills and confidence. It
enlightens more capacity of thinking in evaluating various accounting transaction, which increases the
desire to become more active in performing the tasks assigned.

2.5 MEASURING DEMANDS OF THE ASSIGNED DUTIES

Although most of the duties performed were on routine basis which increases the efficiency and
effectiveness of carrying them, some of them were more challenging and require more experience and
practice. For example of challenging task was when the I enter wrong information into a system and I
want to correct it without an authority of supervisor its complicated to correct it and write what is correct
because the iTax is integrated system its require authority to correct it from the authorizer.

I tried my level best to meet the demand of the given duties, for example by finishing the assigned tasks,
doing the tasks with trustfulness, carefulness, and greater accuracy. At first it was not such easy but as I
coped with the working environment and become familiar to the organization normal practices and
procedures, the performance increased and higher degree of meeting the demand of assigned duties was
achieved. The collective demand of all tasks assigned tends to prepare experienced, trustworthy and
creative performer in the accounting realm.

2.6 PROBLEMS FACED IN EXECUTING TASKS

Generally there were no major problems in executing tasks assigned while carrying out my PT. TRA
Mtwara is composed of adequate and skilled employees utilizing considerable sufficient facilities to
enhance smooth running of daily operations, such as big offices, computers and furniture’s. As the slogan
no one who is perfect states, there were some weakness, problems and drawbacks.

2.6.1 Power Break Downs

When power went off most of work cannot be persuade and staff stay idle since most of activities
performed are through computers which are desk top thus when there is no power some tasks are not done
and peoples are staying idle till the power come back depend, hence it delay the process of delivery
timely services to TRA customers also its reduces revenues collections.

2.6.2 Too Much paper workings.

Despite of the high level of technology at TRA, still there is a problem with the use of too much papers,
location and arrangement of files. Files are arranged and located manually making the work to become
boredom and resource consuming e.g. time, manpower, etc.

2.6.3 Access to system (iTax, Computer)

Some of system used for duties that i performed could not be accessed directly unless one is an
authorized user to log in with a password so as to able to perform task including registrations of tax
payers.
 2.6.4 Unplanned work
Day to day activities I was performed in TRA-Mtwara was not well planned so there is a little chances for
preparation if such duties require preparation ,activities like physical survey,arrangement of files and to
provide educations to customers(taxpayers ) its require preparation in order to provide intended message
to all clients.

2.6.5 Insufficient of office furniture

Some of furniture were useless which lead to shortage of furniture as a result you find someday when all
employees arrive at office you have to rotate around the office due to due to lack of seats.

2.7 SOLUTION AND RECOMMENDATIONS TO THE PROBLEMS

Since most of the problems encountered are technologically related, computerizing the entire systems is
highly recommended and its implementation has already started taking place, including installation of
generator to solve power problems. Working under unnecessary employee’s pressure was minimized
through fixing reasonable time for the claims to be settled.

2.8 EXPECTATIONS BEFORE GOING TO THE TRAINING.

The major belief I had before going to the place of attachment was that, PT would provide a lot of
exposures to opportunities that could lead to accounting carrier development. Most of the expectations
within this belief were met and some were not met.

Among of these expectations I have are as follows;

 Applying my accounting skills into practice and to acquire new accounting knowledge.
 To work with experienced accountants and other profession experts and gain valuable new insight
from them.
 To make new friends of different background and education level.
 Understanding more about the labor market especially to analyze my strengths and weaknesses.
 Understanding how people behave, communicates, work as team and on how they manage their
daily activities as the managers of their position.

2.9 NEW THINGS LEARNT

Being at TRA-Mtwara for eight weeks has been a valuable moment in terms of skills gained both by
observation and being trained. I learned how people put aside their differences and work together as a
team to achieve the organization goals and to fulfill organization visions. I acknowledged how it is like
for an organization to have less motivated and uninspired employees with their contribution being
unappreciated within the organization and vice versa. Also I learned how to relate professionally with
people of different background, education level, sex and ranks. I realized that for an organization to
achieve its ultimate goals, values such as punctuality, discipline, commitment, confidentiality and
accountability are for every employee to adopt so am I.
 My communication skills were improved and I learnt that language is among key issues in accomplishing
task in the organization. As we were performing accounting work we had to communicate with
employees from different units.

One of the important character accountant must have is honest which I notice at TRA. Dishonest
behavior by accountant affects reputation of firm and may cause loosing of trust.

Also, during my practical training i was able to learn a lot of new thing which widen my knowledge so as
to be competent enough in the labour market. I was able to know the following:-

2.10 IN TEACHING BETWEEN THEORY AND PRACTICE GAPS

Basically Theory and Practice are the same things, with the same contents but different in format
interrelated together to accomplish similar objectives. Theory normally tends to build the way for practice
to undertake because one cannot practice something without knowing its theoretical aspects. Similarly,
theory without practice is of no use because it a bit of theory. In that sense theory and practice complete
each other.

During my PT there were several gaps between the theory and practice which I have come along with.
The major category in which there was a big gap in teaching between theory and practice is about
information system. The knowledge acquired in computer courses was much of theories and tends to be
of no help in executing computerized tasks during my PT.
Generally the qualities sought from graduates by two different firms, even within the same industry varies
to a large extent. As a result any university can’t satisfy the need of any firm 100% by providing
graduates with appropriate mix of skills required by a particular firm. In colleges only foundation is laid
to allow its application anywhere. Therefore there is and will always be a gap in teaching between
theories and practice and the situation justify the worthiness of the PT course.

2.11 EMPLOYMENT PROSPECTS

I won't dare to waste any employment opportunity in this organization if vacancies would be announced
soon after I graduate. The environment is friendly, challenging, motivating and provides room for further
studies in case an employee is interested. Everything at TRA is tailored to provide a promising future for
employee's career development for the goods of the organization as well as individual benefits. My
internal supervisor, not to mention other workers, was impressed with my energy and abilities and they
recommend that I should apply in case of vacancies. The placement at TRA being the part of Graduates
Recruitment Program, it’s most likely for the trainee to be recruited after graduating.
2.12 RELEVANCE OF ATTACHMENT
Being within the organization, acting responsibly as a real employee and observing the codes of conducts
bearing in mind the PT objectives, made the field attachment to have great relevance. Integrating theory
and practice provide opportunity to understand the already taught theories and concepts in case of
misunderstandings and confusions existing. Also because of the tight nature of university's schedule, field
attachment is appropriate place to ponder the new and already acquired knowledge.

The PT was helpful at sharpening my human relations skills, problem solving skills, analytical skills and
creativity. Practicing of organizational culture such as punctuality, discipline, dressing codes and
accountability for eight weeks has been useful in refining my attitude.
 3.0 CHAPTER THREE

CONCLUSION AND RECOMMENDATIONS

3.1 CONCLUSION
The TANZANIA REVENUE AUTHORITY is a government agency of Tanzania, charged with the
responsibility of managing the assessment, collection and accounting of all central government revenue. It
is a semi-autonomous body that operates in conjunction with the Ministry of Finance and Economic
Affairs.

Practical training course is an enhancing program designed for students to learn and understand the
challenges necessary for their career. Most things taught theoretically are put in really world situation
during field attachment. It enables students to experience working environment before being exposed to
work after completion of their studies.

Furthermore, the Practical training opens up employment prospects for the students since the same
organizations offering practical training placements for the students might be interested and offer an
employment once graduating as well as other organizations having confidence of recruiting an
experienced graduate. Indeed my placement at TRA-Mtwara was very satisfying due to favorable
working environment, teamwork and friendly working relationship. For eight weeks I practiced, I am
confident to say that it is the promising organization with its tremendous performance increasing day by
day.

3.2 RECOMMENDATIONS CONCERNING IMPROVING THE GAP IN TEACHING

 The quotation that the organization is not required to pay the student during the PT should be left
at the option of the organization. This is in order to value the work of the student and his
contribution to the organization.
 The school should contact several reputable organizations to know if there is any placement for a
student and how many do they need. This will improve placement process and reduce the burden
of going around looking for placement to the students.
 There should be established good relationship between UDBS and several organizations to which
their students are being placed. This will build a continuous interest of those organization
preferring students from the school each year.
 Before students starts their PT, organization should give an outlay on what the student is going to
do. This will help the students to meet their expectations and also will assist the students to write
their reports which will reflect the planned work.
 The students should go frequently for study tours in various organizations. This will enable them
to see how practically the managers in several departments are performing their managerial work.