THE INSTITUTE OF FINANCE MANAGEMENT

FACULTYOF ACCOUNTING, BANKING AND FINANCE

DEPARTMENT OF  ACCOUNTING AND FINANCE
BACHELOR OF ACCOUNTING WITH INFORMATION
TECHNOLOGY
YEAR II
ACADEMIC YEAR 2020/2021
A FIELD REPORT AT

SOKOINE UNIVERSITY OF AGRICULTURE (SUA).

NAME: FRANK S. MANYAMA

REG NUMBER: IMC/BAIT/2011255

SUPERVISOR: MR. LEMA

SUBMISSION: 24th JANUARY 2022

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 EXECUTIVE SUMMARY
Field attachment is a field or practical training experience that prepares trainee/students for the
tasks they are expected to perform on completion of their training.
Field attachment offers students opportunity to bridge the gap between College and the working
environment.
This report contain the information gathered during my field attachment atSokoine University of
Agriculture for the period of 8 weeks.Tasks perfomed were
 Retirement, posting and clearing of imprests.
 Issuing control numbers and invoices to students.
 Clearence of cheques and payment of voucher using both MUSE and VOTEBOOK.
 Registration of workers in MUSE Government system.
 Verification of stocks and inventories.
.

The tasks that I have done, some of them they do relate to the theory that I have studied in the
class for example the clearance of cheques and vouchers in the Vote book required the balancing
of financial statement involving the trial balance . Apart from gaining experience practically, I
gained some experience from theory work

o Preparing and maintaining important financial reports.

o Reconciling bank statements.

During my field attachment I faced many challenges and some of them were

 Financial constraint
 Transportation fare

Despite all of the challenges faced I was able to overcome the challenges through support from
my family.

A period of 2 months of my field practice in SUA, I have been able to meet a lot of people and
learn a lot from them about life and different important basics in the working environment.

I recommended the Institute should have a program of communicating with different institutions
in order to accept field attachment practice in their institutions on demand.
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 ACKNOWLEDGEMENT
Above all, I thank Almighty God for everything especially for guidance during the entire report
preparation period, good health and patience for the completion.
I express my sincere gratitude and thanks to the management of Institute of Finance Management
(IFM) for giving me an opportunity to undergo field attachment study with Sokoine University
of Agriculture. My warmly thanks should go to my field supervisor, Mr. Lema for his tireless
effort in supervising, monitoring, correcting, amending my field work and intelligent advice on
producing this report. Likewise, I would like to express my heartfelt thanks to Sokoine
University of Agriculture for allowing me to conduct this field report. Also, I would like to thank
Mr. Boniface, Madam Antilda and Mr. George for encouraging me in every way I required
during my field work at SUA, but indeed it is not possible to mention all of them I still
appreciate their contribution and wishing them all the best in their daily activities.
Lastly thanks should go to my family for their lovely care and support that has made me
complete my field attachment smoothly.

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 LIST OF ACRONYM

IFM – Institute of Finance Management

SUA – Sokoine University of Agriculture
UDSM – University of Dar Es Salaam
MoCU – Moshi University College of Cooperative and Business Studies
PA – Principal Account
DRPGS – Directorate of Research and Postgraduate Studies
ICE – Institute of Continuing Education
DSI – Development Studies Institute
FoS _ Faculty of Science
SPMC – Pest Management Centre
CSSH – College of Social Science and Humanities
CICT – Centre for Information and Communication Technology
HESLB – Higher Education Student’s Loans Board

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 TABLE OF CONTENTS
EXECUTIVE SUMMARY.............................................................................................................ii
ACKNOWLEDGEMENT..……………………………………………………………………... iii
LIST OF ACRONYM …………………………………………………………………………...iv
TABLE OF CONTENTS................................................................................................................v
CHAPTER ONE.............................................................................................................................vi
Overview of field work placement.................................................................................................vi

1.1 Historical Background of Sokoine University Of Agriculture..............................................vi

1.2 Vision and Mission of Sokoine University Of Agriculture..................................................4

1.3 Organisation structure of Sokoine University Of Agriculture ..............................................5

1.3 Structure of the report............................................................................................................5

CHAPTER TWO.............................................................................................................................6
Work Done and Lesson Learnt........................................................................................................6

2.1 Description of activities.........................................................................................................6

2.2 Lessons learnt.........................................................................................................................7

2.2.1 Achievements during the field attachment………………………………………………..7

2.2.2 Theoritical achievement ………………………………………………………………….8

CHAPTER THREE.........................................................................................................................9
Analysis...........................................................................................................................................9

3.1 Strength and Weaknesses.......................................................................................................9

Strengths:..................................................................................................................................9

Weaknesses:............................................................................................................................10

CHAPTER FOUR………………………………………………………………………………..11
4.0 Conclusion...........................................................................................................................11
4.1 Recommendation to Institute of Finance Management…………………………….……11

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 4.2 Recommendation to Sokoine University of Agriculture………………………………….12
4.3 Recommendations to Students……………………………………………………………13

REFERENCES……………………………………………………………………………14

CHAPTER ONE

Introduction

1.0 Introduction
A field practical training puts into practice the knowledge obtained in class. This is to enable
a student to know how the professional activities are conducted in a work.

1.1 Historical Background of Sokoine University of Agriculture

Sokoine University of Agriculture (SUA) is a Public University based in Morogoro
Tanzania. The university is located on the slopes of the Uluguru Mountains.

SUA is best known for offering courses and programmes widely in a field of Agriculture,
Veterinary Science, Forestry, Animal Science, Wildlife Management, Tourism Management,
Environmental Science,Food Science, Natural Resources,Nutrition,Rural Development, since its
establishment.

University History
Sokoine University of Agriculture was first established on the 1st July, 1984 by Parliamentary
Act No. 14 of 1984 through the amendment of Parliamentary Act No 6 of the same year.
Following repealing of the Act, the university is now operating through the Sokoine University
of Agriculture Charter, 2007 through the broad framework of the Universities Act, 2005.

The history of Sokoine University of Agriculture dates back to 1965 when it started as an
Agricultural College offering diploma training in the discipline of agriculture.

After the dissolution of the University of East Africa and the consequent establishment of the
University of Dar es Salaam (UDSM) in July 1970, the College was transformed into a Faculty
of Agriculture of University of Dar Es Salaam (UDSM) and thereby started offering Bachelor of
Science in Agriculture.                                                  .

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In 1974, the Division of Forestry was established and hence the faculty was named Faculty of
Agriculture and Forestry.

The introduction of Bachelor of Veterinary Science in 1976 and the establishment of the
Division of Veterinary Science, the Faculty was re-named “Faculty of Agriculture, Forestry and
Veterinary Sciences”.                                                    .

The Faculty was on the 1st of July 1984 transformed, through Parliamentary Act No. 6 of 1984,
into a full-fledged University and became known as Sokoine University of Agriculture (SUA).

The university was named Sokoine University of Agriculture in honor of then Prime Minister of
Tanzania Edward Moringe Sokoine who died on 1984.

Major Developments & Timeline

From 1965 up to the present day, The Sokoine University of Agriculture (SUA) has experienced
major developments and transformation in various areas of its operation. 

At its establishment in 1984, SUA was organized into Faculties, Directorates, Institutes, Centres
and administrative Departments/Units. It started with three faculties namely the Faculty of
Agriculture, Faculty of Forestry and Faculty of Veterinary Medicine. 

Later on the following faculties, Institutes and Directorates were established; Directorate of
Research and Postgraduate Studies (1986), Institute of Continuing Education (1988),
Development Studies Institute (1988), Sokoine National Agricultural Library (1991), Computer
Centre (1993), Faculty of Science (1999), SUA Centre for Sustainable Rural Development
(1999) and Pest Management Centre (2000). 

For a period of 10 years since 2004, Moshi University College of Cooperatives and Business
Studies were nurtured as a Constituent College of SUA until it was elevated into a fully-fledged
Moshi Cooperative University (MoCU) in 2014.

Time and Major Developments at Sokoine University of Agriculture.

1965

 The start of Morogoro Agricultural College.

 Offering diploma training in the discipline of Agriculture.

1970

 The College was transformed into a Faculty of Agriculture of University of   Dar es

Salaam (UDSM).
 Started offering Bachelor of Science in Agriculture.      

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1974

 The Division of Forestry was established.

 The faculty was named “Faculty of Agriculture and Forestry”. Of University of Dar es
Salaam.

1976

 The introduction of Bachelor of Veterinary Science.

 The establishment of the Division of Veterinary Science, 
 The Faculty was re-named “Faculty of Agriculture, Forestry and Veterinary Sciences” of
the University of Dar es Salaam.

1984

 The Faculty was transformed, through Parliamentary Act No. 6 of 1984, into a full-
fledged University.
 University became known as Sokoine University of Agriculture (SUA)
 It started with three faculties namely the Faculty of Agriculture, Faculty of Forestry and
Faculty of Veterinary Medicine.

1986

 Directorate of Research and Postgraduate Studies (DRPGS) was established.

1988

 Institute of Continuing Education (ICE) was established.

 Development Studies Institute (DSI) was established.

1991

 Sokoine National Agricultural Library (SNAL) was established.

1993

 Computer Centre was established.

1999

 Faculty of Science (FoS) was established,

 SUA Centre for Sustainable Rural Development was established.

2000

 Pest Management Centre (SPMC) was established.

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2004

 Moshi University College of Cooperatives and Business Studies (MUCOBS) was

nurtured as a Constituent College of SUA .

2007

 SUA was granted its Charter

2014

 MUCOBS was elevated into a fully-fledged Moshi Cooperative University (MoCU).

 The University embarked on a restructuring process of its organizational and
management structures.

2015

 Faculty of agriculture was split to form College of Agriculture and School of Agricultural
Economics and Business Studies.
 Development Studies Institute (DSI), SUA Centre for Sustainable Rural Development
and Department of Social Sciences was merged to form College of Social Sciences and
Humanities (CSSH).
 Computer Centre was transformed into the Centre for Information and Communication
Technology (CICT)
 Directorate of Undergraduate Studies was established
 Directorate of Development and Planning was established

2016

 Faculty of Veterinary Medicine was transformed into College of Veterinary Medicine

and Biomedical Sciences.

2017

 Faculty of Science was transformed into Solomon Mahlangu College of Sciences and
Education.
 Directorate of Research and Postgraduate Studies (DRPGS) was transformed into
Directorate of Postgraduate Studies,Research,Technology Transfer and Consultancy.

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1.2 Vision, Mission and core values of Sokoine University Of Agriculture

Sokoine University of Agriculture's academic business is guided by the university’s vision and
missions as well as the Corporate Strategic plan (2016-2021), the latter that spells out plans in
keeping with university’s core missions and functions as well as the need to remain competitive.

SUA Vision Statement

The Vision of the university is “To be a leading University in the provision of quality knowledge
and skills in agriculture and allied sciences”.

SUA Mission Statement

The vision is guided through the mission, which is “To Promote development in agriculture,
natural resources and allied sectors through training, research and delivery of services”

SUA Core Values

In achieving its vision and fulfilling its mission, SUA adhere to the following core values:

1) Pursuit of excellence in service delivery 

2) Entrepreneurial and innovative spirit, 
3) Competitive orientation,
4) Integrity, Transparency and Accountability, 
5) Results/ Achievement oriented
6) Diligence on duty,
7) Adaptive and responsive, 
8) Freedom of thought and expression 
9) Gender sensitive
10) Continuous learning.

SUA Motto/ Slogan

“Ardhi ni Hazina”. This is a Swahili word which means “Land is Treasure” in English

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 ORGANIZATIONAL STRUCRURE OF SUA

1.3 Structure of the report

Generally this report will explain several activities conducted while in the field work as well
as lessons learnt, analysis of strength and weaknesses and evaluation of work done in light
of theory and lastly conclusion together with recommendations to Institute of Finance
Management and Sokoine University of Agriculture.

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CHAPTER TWO

Work Done and Lesson Learnt

2.0 Introduction
I conducted a field attachment at Sokoine University Of Agriculture located at Morogoro for
the period of eight (8) weeks. This chapter provides descriptions of all activities performed in
the organization as well as lessons learnt from those activities.

2.1 Description of activities

The following are different activities performed during the period of two months in Sokoine
University of Agriculture.

a) Registration of workers in MUSE Government system.

This is the work done at the beginning of the first week of field attachment since
it does not involve a lot of processes, so as to allow students to get familiar with
the working environment without pressuring them much with hard works.

b) Verification of stocks and inventories.

This is also the work done in both the accounting and the procurement department
at SUA. Where by it was supervised by SUAHAB department with the help of
accounting and procurement department.

c) Issuing control numbers for different payment of bills to students of SUA.

After verification of stocks and inventories, another activity done by accountants

is to give control numbers to students so they can be able to pay different bills
using the GePG portal system and SUASIS.

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d) Clearance of cheques and payment of voucher.

This activity is mostly done by the main accountant of the university but after
department recognize the effort of the student in learning, they start to teach them
on how to clear the cheques brought by Workers and also on how to accomplish
the payment of voucher using MUSE system and VOTEBOOK system.

e) Registration of workers in MUSE government system.

This also is the work done by the accounting department where it involves the
registration of new and other old workers in the new government payment system,
so as for them to be recognized by the government during payment.

2.2 Lessons learnt

In respect with my objectives during the attachment training, the process has been a success
and all my objectives were achieved well.
I learned a lot of things which added to my experience in the preparing and maintaining
important financial reports and bank reconciliation process in accounting field. Apart from
my practical skills acquired, I also was able to acquire new theoretical skills about my field
of study which are of high importance to my knowledge and understanding about
Accounting.

2.2.1 Achievements during the field attachment

 Learned how to do verification of stocks and inventories using the right
procedures. Which it was necessary because we were able to notice some
damages which needed to be fixed like broken chairs and tables.
 How to process invoices and control numbers for payments to students. This
activity helped students to know their debits and credits in their account via
SUASIS and GePG portal system of government.

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  How to process for retirement, clearing and posting of imprests. This was the
most difficult activity I achieved during my time at Sokoine University of
Agriculture since it involved many cases of procedures so as to retire or post an
imprest either by using MUSE or Vote book system.
 How to clear cheques.
 How to assure the payment of voucher to the workers.
 Procedures for the payment of voucher using MUSE and Vote book system.
 How to arrange Files for easy acquiring of information when needed.
 How to process the registration of workers in the system of payment (MUSE).

2.2.2 Theoretical achievements

Apart from gaining experience practically, I gained some experience from theory work.
The following were learned
 The complete process of bank reconciliation.
 Procedures for preparing and maintaining financial reports and statements for the
whole year using Microsoft Excel.
 Tendering procedures for calculating profit and loss for the whole year.
 Purchase procedures.

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CHAPTER THREE

Analysis

3.0 Introduction
The previous chapters have explained in detail more of nature of Sokoine University of
Agriculture, its operations and also a number of activities performed and lastly lessons
learned from such activities. Therefore this chapter of analysis explains analyses done in field
work by observing the strengths and weaknesses experienced during the period of two
months and also evaluations of what have been observed.

3.1 Strength and Weaknesses

In performing any activity in a given place there are always strengths and weaknesses in
performing such activity. The following are different strengths and weakness observed
around working environment

Strengths:
Knowledge and skills acquired

Field attachment has aided me in analyzing my options and my situation. During the
attachment I gained skills in 3 different axes

Professionally, I had the opportunity to put into practice what I have been learning in the
class like maintaining of financial report, reconciling bank statements, calculating and
provide statement of profit and loss for the year. I acquired good management, self-
motivation and time management skills.

Socially, I have gained greater level of confidence through my interaction with different
classes of people and top officials. I have gained good interpersonal skills.

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 Personally, my knowledge about accounting and accounting rules was expanded as I
went through the accounting act in details. I have learned an acquired team work,
efficient on task and problem management skills.

Weaknesses:
The following are challenges experienced during the period of eight weeks in Sokoine
University of Agriculture;
a) Financial constraint
The greatest challenge during the period of field practice is a financial limitation in the
sense that no specific allowance was provided for the case of meal or transportations to
the office. Therefore it was my responsibility to work on financial support from
transportation to meal allowance; it is a challenging task considering that most of the time
was dedicated to field work only, therefore no source of income was reliable at a time.
b) Office is scattered
This is another challenge encountered in the office, where by some accounting activities
cannot be accomplished on the campus so we had to take them all the way to the main
campus.

c) Transportation
This is another challenge encountered during my field attachment training, where by due
to the accountants having more than one office to operate it required moving from one
office to another but we weren’t offered any mode of transport so we had to use local
transport which led to late submission of documents and other important financial files.

d) Open office
Due to this challenge, the office is open type of office. One of characteristics’ of this type
of office is sharing of equipment’s in the office. In the office there was one printer which
used by three computers. Due to the sharing led to delay of activities in the office.

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CHAPTER FOUR

Conclusion and Recommendation

4.0 Conclusion
Generally I express gratitude and thanks to Sokoine University Of Agriculture for providing
the opportunity to conduct field attachment training from 23rd August to 23rd October 2021
for the aim of exploring job opportunities and exposure in the real world. I have been able to
meet a lot of people and learn a lot from them about life and different important basics in the
working environment. Moreover the ability to link the professional knowledge provided in
class and the way they are applicable in real practice.
Not only to the Institute but also to Sokoine University Of Agriculture for accepting my letter
and allow me to work with them during this period, they have inspired my potentials about
works and future expectations in this career. Also this opportunity gave a chance of
interacting with new people and understanding of operations of the University in considering
the detailed works explained in previous chapters.
Therefore a period of Two months in Sokoine University Of Agriculture has been the most
enjoyable period thanks to Mr. Lema my field supervisor (field mentor), and other business
staff members which are Mr. Bony, Madam Antilda, and the last is Mr. George.

4.1 Recommendations to Institute of Finance Management

I acknowledge the work of Institute of Finance Management for such field attachments but
the following are some recommendations which can be taken into consideration for this
purpose

I recommend that the Institute should have a program of communicating with different
institutions in order to accept fieldwork practice in their institutions on demand.

Field opportunities should be academically supervised even twice for diploma students and
should remain the same for degree students to enable a student to explore opportunity and
experience from different institutions and build a sustainable curriculum at a time of
accomplishment of academic claims.

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 The institute should lease with the students financing institution (HESLB) and look forward
to push for grants to support diploma students on attachment.

Also special thanks to the Provost of Institute of Finance Management and the whole cabinet
for giving proper studies which are more equivalent to the work performed at the working
environments.

4.2 Recommendations to Sokoine University of Agriculture

For the case of Sokoine University of Agriculture there are some recommendations of which
are to be taken into consideration so as to ensure that operations of the University are moving
smoothly.

The university should consider using the closed office system where space is portioned into
rooms and separate rooms allocated to individual staff or group of workers. This system
provides opportunity for office equipment, it guarantees security, also it does not give room
for noise making or any form of distraction.

Allowances, the organization should provide allowances to students most especially meal and
transport allowances which becomes burden to the students, by doing so it will motivate and
boost their productivity level in performing their tasks during the field attachment.

Also there is lack of work equipment example printers which is being used in printing
documents after been posted in the system, the University should provide enough equipment
s to the officers so as to operate their daily activities smoothly.

Providing transportation to workers, As the Sokoine University of Agriculture has two

campus here in Morogoro region ,the two campus are far from another and it requires
movement of files and workers from one campus to another therefore it require mode of
transport to facilitate this movement of people and files.

4.3 Recommendations to Students.

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 Field practical training is very essential to students hence, students are supposed to attend the
field training effectively because it improves their knowledge on what is learnt in class and
what really happens in the real world career hence students becomes aware. Field training
also helps students to develop careers for after school hence, they do not get obstacles in the
employment industry after finishing studies

REFERENCES:
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https://www.sua.ac.tz

https://corporatefinanceinstitute.com/resources/knowledge/accounting

https://ifm.ac.tz

Student Logbook

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