MAKERERE UNIVERSITY

MAKERERE UNIVERSITY BUSINESS SCHOOL

FACULTY OF COMMERCE

DEPARTMENT OF ACCOUNTING

A FIELD ATTACHMENT REPORT CARRIED OUT AT

ERNST & YOUNG (EY) (JUNE - AUGUST 2017)

BY
NAKATTE LILIAN HARRIET
15/U/17515/PS

SUPERVISED BY

MISS.NAKIRIJA JUDITH FLAVIA

(ACADEMIC SUPERVISOR)

A FIELD ATTACHMENT REPORT SUBMITTED TO MAKERERE

UNIVERSITY BUSINESS SCHOOL IN PARTIAL FULFILMENT OF
THE REQUIREMENTS FOR THE AWARD OF BACHELOR'S
DEGREE OF SCIENCE IN ACCOUNTING OF MAKERERE
UNIVERSITY.
SEPTEMBER 2017

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 DECLERATION:
I Nakatte Lilian Harriet declare that this work with great pleasure has been generated out of
my truthful struggle, contribution and effort specifically for my academic purposes and with
an original transcript of field work activities during my placement at Ernst & Young (EY).

It has been done and presented in conduct with the academic rules and ethics.
It has never been presented by anyone to any academic institution for any academic award.

I therefore declare that this document is original.

NAKATTE LILIAN HARRIET

.............................................................

(STUDENT)

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 APPROVAL:
This is to certify that this field attachment report has been carried out under my supervision
and it's a true record of the work she has been doing and it's ready to be submitted in for
examination.

SIGNITURE………………………… DATE ………………………………

MISS: NAKIRIJA JUSTINE FLAVIA

(ACADEMIC SUPERVISOR)

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 ACKNOWLEDGEMENT:
I would like to extend my gratitude to the almighty God who enabled me to complete my
internship training well and writing report which is not an easy exercise.
With great pleasure I thank all those people who have assisted me in the fulfillment of my
internship as a study requirement. I am particular indebted to my father Mr.Sekandi Fred,
Uncle Jasper Lule and Mrs. Sandra Batte with a great respect and everlasting appreciation
granted for the moral and financial support they have given me which enabled me to
successfully complete my internship.

I also thank Ernst &Young Uganda for the opportunity they granted to me to do my field
attachment from their company and the entire tax department for the tasks given to me plus
the training and corrections which have made my internship gainful to me and enjoyable.

MAY THE ALMIGHTY GOD BLESS YOU ABUNDANTLY.

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 ABSTRACT:
This report is about internship conducted at Ernst & Young in the tax department from 17th
June to 18th August 2017. Field attachment is programs developed to enable a student get an
opportunity of being exposed to practical and professional training through several activities
undertaken.

This report is made up of six chapters which involves chapter one talking about the
background of field attachment, objectives and benefits of field attachment, background of an
organization, vision, mission, values and location of an organization.

Chapter two shows the activities which were done at the field which include; Orientation,
training of the new systems ,Printing, scanning and photocopying, binding of documents,
approving and verifying documents ,delivery and picking of documents from clients, reading
company’s documents, Filing of Tax Returns, coding Tax Invoices, preparing Pay
Rolls ,computing VAT and withholding tax, computing income tax ,downloading receipts
and Invoices from URA portal ,designing Engagement letters, verifying customs duty, filling
time sheets (g-time reporting and expense).etc.

In doing the above activities, I got the following experiences, lessons and skills as more
explained in chapter three; communication ,new technology ,team work, using network and
emails, lessons from ACCA summit, learnt new places, interacting and expression, applying
my theory into practice, interaction and expression, use of URA portal, learnt how to carry
out tax computations, how to handle people of different characters, coding invoices, filing
returns, printing, photocopying, scanning and binding, picking and delivery of documents,
reading the company’s policies, charging time.etc.

During the field attachment some challenges where faced as explained in chapter five and
these included: adopting the new environment with new people, adopting the new systems,
delay in providing laptops, busy season, Limited work, difficulty in allocating places, long
procedures, difficulty to view errors, difficult to group Assets according to the act, use of
templates, late assignments

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Chapter six gives the conclusion of the all internship report and the recommendations to the
institution (Makerere University Business School), the organization (Ernst & Young) and the
tax department.

ABBREVIATIONS:
ACCA Association of Chartered Certified Accountants

AEMEIA……Americas, Europe, Middle East, India and Africa (Asia-Pacific and Japan)

CBS Core Business Services

CV Curriculum vitae

EY Ernst & Young

HR Human resource

IT Information Technology

LAN Local Area Network

LST Local Service Tax

PAYE Pay As You Earn

SMEs Small and Medium-sized Enterprises

TAS Transaction Advisory Services

TIN Tax Identification Number

TV Television

URA Uganda Revenue Authority

VAT Value Added Tax

WAN Wide Area Network

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 Table of contents
DECLERATION: i

APPROVAL:.............................................................................................................................ii

ACKNOWLEDGEMENT:.......................................................................................................iii

ABSTRACT:............................................................................................................................iv

ABBREVIATIONS:..................................................................................................................v

CHAPTER ONE........................................................................................................................1

1.0 INTRODUCTION...............................................................................................................1

1.1 BACK GROUND OF FIELD ATTACHMENT........................................................1

1.2 BACKGROUND OF ERNST & YOUNG..................................................................4

1.2.1 LOCATION OF ERNST& YOUNG…………………………………………………… 5

1.2.2 MISSION OF ERNST& YOUNG……………………………………………………… 6

1.2.3 VALUES OF ERNST & YOUNG………………………………………………………6

1.2.4 VISSION OF ERNST & YOUNG…………………………………………………….. 6

1.2.5 STRUCTURE OF ERNST & YOUNG………………………………………………… 6

CHAPTER TWO.......................................................................................................................9

ACTIVITIES UNDERTAKEN.................................................................................................9

2.1 INTRODUCTION..............................................................................................................9

2.2 ACTIVITIES......................................................................................................................9

CHAPTER THREE.................................................................................................................18

EXPERIENCES, LESSONS AND SKILLS...........................................................................18

3.0 INTRODUCTION............................................................................................................18

3.1 EXPERIENCES...............................................................................................................18

3.2 LESSONS.........................................................................................................................24

3.3 SKILLS.............................................................................................................................29

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CHAPTER FOUR....................................................................................................................31

CHALLENGES AND LIMITATIONS...................................................................................31

4.0 Introduction......................................................................................................................31

4.1 Interpersonal challenges..................................................................................................31

4.2 Organizational challenges...............................................................................................33

CHAPTER FIVE:....................................................................................................................40

CONCLUSION........................................................................................................................40

5.0 Introduction......................................................................................................................40

5.1 Conclusion........................................................................................................................40

5.2 Recommendations;...........................................................................................................42

REFERENCES........................................................................................................................44

APPENDICES........................................................................................................................45

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 CHAPTER ONE
1.0 INTRODUCTION
This chapter provides an overview of organizations background, mission, vision and values
while highlighting the nature of the organization where field attachment was conducted.

1.1 BACK GROUND OF FIELD ATTACHMENT.

Field attachment is a practical training experience that prepares trainees for tasks they are
expected to perform on completion of their training. It’s an opportunity offered by an employer
to potential employees to work at a firm for a fixed, limited period of time (supervised).

Field attachment is a learning process, its practical work carried out by both the staff and the
student in any organization or institution. It’s carried out under the supervision and guidance of
University supervisor and host supervisor. It gives a chance to the student to be able to relate
different information from theory to practical because it involves a pool of activities in that the
student is able to apply the experiences in any job environment of granted if granted a chance to
demonstrate the skills acquired. A structured work experience related to a student's major and/or
career goal.

These are usually undertaken by students and undergraduates looking to gain relevant skills and
experience in a particular field.

It’s important to note that to qualify as an internship the position does not have to be labeled
“internship”. Many part time jobs, volunteer opportunities, or even summer jobs can qualify as
an internship. Internships might also be called a practicum.

Objectives of field attachment

To provide an opportunity to the student to apply principles and techniques theoretically leant
into real life problem solving situations.

To get hands on experiences in real life situations that they are expected to work in when they
graduate or after accomplishing the degree.

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To expose students to new knowledge through team work, challenges and risks in addition to
other issues in the working field.

To develop student's understanding and work ethics, employment demands, responsibilities and
opportunities and also improve research capabilities.

To enhance linkages between MUBS and organizations.

Benefits of field attachment:

A student may get employment.

An internship program is something common in large companies, but SMEs are having more and
more interns as a way to increase their HR capacity and create some branding through such
internships. Fall internships, summer internships, semester internships, or quarterly internships,
doing any internship program means you have an ongoing pipeline of future employers and
references.

Practical experience in the industry you wish to work in.

Regardless of how much you think you have learned about your chosen career from your studies
you will learn so much information and acquire so many skills.

Test-drive your knowledge and skills.

Lets be honest. Just because you are getting a degree in a specific subject, does not mean you are
passionate about it. You might have a marketing degree and find out a couple of years later that
is more than just thinking of TV commercials. Doing an internship gives you grounded
experience of what your studies might look like in a work environment.

Find role-models.

Yes, there are plenty of leaders and worldwide known role-models. But they are not the norm,
rather the exception. Doing an internship can give you opportunity to meet different managers,
with diverse leadership styles and that gives you experience on how to manage your boss. One

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of the biggest assets you can have when you get out of college is how you adapt yourself to your
boss style and become an added value to his/her team.

Strengthen your CV.

It’s natural and obvious that if you have more experience, you will have a better CV. Yet, most
students and graduates don’t have work experience when they leave college. They limit
themselves to having great grades, do the school program and then go to the market. To be clear,
there is nothing wrong with that. The different will come when you have to perform and
demonstrate that you understand the business in a fast way, know how to work on a team and
assume responsibilities. Having an internship experience might give you a story to tell beyond
having spent your university life studying.

Building networks.

Sometimes the different between getting your dream job and not getting it is that one reference,
one call that you missed to have in comparison to someone else. An internship gives you the
opportunity to increase your network, expand your professional branding, and having probably
one or two personal ambassadors that would be glad to help you when you need them.

Building experience

I know that this might be doubtful, but many internships can give you the opportunity to work in
areas that you won’t work anytime in the future, you might get to know people that become
lifetime friends, or you can realize how passionate you were about something you only got to
know through the internship you had. Having an internship can definitely be something that
transforms your life and gives you new perspective. But be open to it as well.

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1.2 BACKGROUND OF ERNST & YOUNG
Ernst & Young is a global organization, and may refer to one or more, of the member firms of
Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global
Limited, a multinational professional services firm headquartered in London, United Kingdom,
Company limited by guarantee, does not provide services to clients. EY is one of the largest
professional services firm in the world and is one of the "((Big Four" accounting firms.

The organization operates as a network of member firms which are separate legal entities in
individual countries. It has 231,000 employees in over 700 offices around 150 countries in the
world. It provides assurance (including financial audit), tax, consulting and advisory services to
companies.

The firm dates back to 1849 with the founding of Harding & Pullein in England. The current
firm was formed by a merger of Ernst & Whinney and Arthur Young & Co. in 1989. It was
known as Ernst & Young until 2013, when it underwent a rebranding to EY. The acronym "EY"
was already an informal name for the firm prior to its official adoption.

Arthur Young was born in Glasgow, Scotland. He graduated in law, but became interested in
banking and investment. In 1890, he moved to the US to pursue his career in accounting. In
1906, he formed an accounting firm, Arthur Young & Company, with his brother Stanley.

Alwin C Ernst was born in Cleveland, USA. After leaving school he worked as a bookkeeper.
Then, in 1903, he and his brother Theodore started Ernst & Ernst, a small public accounting firm.

Both Arthur Young and AC Ernst were innovators and appreciated the importance of quality in
their work. Ernst pioneered the idea that accounting information could be used to make business
decisions and make a difference to clients’ organizations. He inspired his people to deliver better
service to clients. Young also positioned himself as a business advisor as much as an accountant.

Both men understood the importance of their people. In 1920, Ernst & Ernst’s operating
philosophy stated: “The success of Ernst & Ernst depends wholly upon the character, ability and
industry of the men and women who make up the organization.” Young supported the
development of professionals. In the 1920s he originated a staff school and, in the 1930s, the
firm was the first to recruit from university campuses.

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Both firms were also quick to enter the global marketplace. As early as 1924, they allied with
prominent British firms: Young with Broads Paterson & Co and Ernst with Whinney Smith &
Whinney. These alliances were the first of many for both firms, which opened offices around the
world to service their international clients.

AC Ernst and Arthur Young never met in life, but died within days of each other in 1948.
However their philosophies lived on and, in 1989, were brought together when the firms they
started combined to create Ernst & Young. The new organisation quickly positioned itself on the
leading edge of rapid globalisation, new business technologies and continuous business change.

AC Ernst & Arthur Young would surely be proud of the result – a global organisation of 231,000
people sharing their ideals and passion to help build a better working world.

Ernst & Young in Uganda

EY Uganda provides quality professional services to address the specific needs of the local client
community and to enhance the level of professionalism in the Eastern Africa region. Based in
Kampala, EY Uganda is one of the most active offices in the region. The firm’s success is
attributed to its good client relationship particularly on its ability to build understanding of
client’s business, becoming involved in their solutions and jointly and progressively building an
appropriate solution.

The practice was started in 1991 to serve clients in Uganda and a resident partner was appointed
in 1993. From this beginning the firm has grown both in the volume of business and in the
number of staff. At the moment the office has 3 resident partners and about 100 staff.
Source: www.eyleads.com

1.2.1 LOCATION OF ERNST& YOUNG.

It is located at EY House, Plot 18 Clement Hill Road, Shimoni Office Village

P.O. Box 7215 Kampala -Uganda

Phone:+256 414 343520/4

Fax: +256 414 251756

Email: [email protected]

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1.2.2 MISSION OF ERNST& YOUNG.

At Ernst & Young, we support you in achieving your unique potential wherever you are in the
world both personally and professionally. We give you stretching and rewarding experiences that
keep you motivated, working in an atmosphere of integrity and teaming with some of the world's
most successful companies. And while we encourage you to take personal responsibility for your
career, we support you in your professional development in every way we can. You enjoy the
flexibility to devote time to what matters to you, in your business and personal life. At Ernst &
Young, we know it's your point of view, energy and enthusiasm that make the difference.

1.2.3 VALUES OF ERNST & YOUNG.

People who demonstrate integrity, respect and teaming.

People with energy, enthusiasm, and the courage to lead.
People who build relationships based on doing the right thing.

1.2.4 VISSION OF ERNST & YOUNG.

Vision 2020 is our plan to make EY the leading global professional services organization by
2020. It includes our purpose, ambition, strategy and positioning.

Vision 2020 will ensure we win in a rapidly evolving world. It encompasses an energizing
purpose – building a better working world; a bold, measurable ambition; a strategy to help us
fulfill our purpose and achieve our ambition; and a positioning that will set us apart in the
market.

Our global award program, better begins with you, celebrates individuals and teams who embody
our purpose in their everyday actions.

1.2.5 STRUCTURE OF ERNST & YOUNG.

Our structure is composed of the Executive and Regions. The Executive includes our global
leadership, governance bodies and our four geographic Areas. Working together they oversee our
global strategy, brand, business planning, investments and priorities.

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Our 28 Regions are grouped under four geographic Areas: Americas; Europe, Middle East, India
and Africa (EMEIA); Asia-Pacific; and Japan. We have people and operations in more than 150
countries, all of our people work in one of our service lines – Assurance, Advisory, Tax, and
Transaction Advisory Services (TAS) – or in Core Business Services (CBS) which provides
internal operational support such as HR and IT services.

This structure is streamlined allowing us to make decisions quickly, execute our strategy and
provide exceptional client service wherever in the world our clients do business. Our global
structure means we can respond faster than our competitors. We can access the right people and
assemble high-performing teams to deliver exceptional client service worldwide.

TAX DEPARTMENT
It is composed of more than 50,000 people globally who help clients understand and manage
their tax compliance and reporting obligations responsibly and proactively. It helps them assess,
improve and monitor their tax functions processes, controls and risk management and maintain
effective relationships with the tax authorities.
Tax has six sub-service lines which cover a wide range of issues: Business Tax Services, Global
Compliance and Reporting, Indirect Tax, International Tax Services, People Advisory Services
and Transaction Tax.

Our tax team has advisors with vast experience both as tax administrators and tax advisors in
various sectors amassed from Uganda Revenue Authority and Ernst & Young. Our team prides
itself in the harmonious work relationship with the top management of Uganda Revenue
Authority which underlines our ability to expeditiously follow up and resolve any tax disputed
with the tax body. We have worked closely with the Large Tax payers Departments, Medium
Tax Office and Tax Investigations and Business Policy where tax rulings are made.

Www.eyleads.com

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Structure of tax department.

Engagement Partner

Engagement Director

Engagement Senior Manager

Engagement Senior Advisor

Support team of EY’s tax advisors

[email protected]

8
 CHAPTER TWO

ACTIVITIES UNDERTAKEN
2.1 INTRODUCTION.
The chapter introduces the activities that I was engaged in while at EY from 19 th June to 11th
August 2017 and showing the different activities that I participated in, accomplishments, tasks,
and assignments and explaining the process of the activity in a way that brings out my display of
the skills required in the practice.

2.2 ACTIVITIES.
Orientation.
This took place on 19th June 2017.The interns were given a warm welcome by the company’s HR
as well as an administrator who asked the interns to introduce ourselves by name, university,
program and the departments we were allocated to. Then she briefed them about the company’s
policies and people in the organisation that they are friendly and cooperative.

She then took them to the IT department were they acquired access to all the doors of the firm
and then later she took them around the company’s premises were she introduced them to the rest
of the staff members. They were advised by some of the staff members to use all the available
opportunities to learn each and everything we can from the company.

Then they went to their departments of allocation where they were welcomed by the members in
those departments .i.e. she was allocated to the tax department where she was welcomed by the
tax advisories who introduced to her what they do in tax and how work is done through
consultative method.

Training of new systems.

When the interns received the personal laptops, they were trained on how to use the new systems
used in the organisation and these included:

Microsoft outlook 2013 which is used to share emails from both internal .i.e. within the EY staffs
globally and externally with clients.

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Skype for business 2015 which is used as a means of communication within the organisation
using text messages, audio and videos in order to fasten communication.

EY self-service portal used to seek help from the IT desk by either self-service through typing a
question and search for the answer or submitting a ticket to the help desk.

Machines like printers and binding machines which are used in the producing of documents in
the company.

Printing, Scanning, Photocopying and Binding.

The trainee would carry out printing, photocopying, scanning of documents like invoices,
proposals, engagement letters, financial statements, envelope labels .etc. on a daily basis using
coded and billing printers which required her to have a code in order to log in and then bill
clients using their billing codes provided on a piece of paper in order to be able to carry out such
activities to prepare documents for delivery to clients and tax authorities.

This would make the liability of stationary and toner to clients but not to the company because
they are charged for printing on their fee so the amount depends on what and how big is the
document you are printing, copying and scanning for that client. This reduces on the company’s
daily expenses.

Approving and verification of information in the documents.

The intern was given soft copies of documents so that she can eliminate all the errors like
symbols from the returns which were not supported in the return template and the system at large
hence not allowing computations to take place unless eliminated from the system. She was also
given to verify and approve URA marks for the trainees on their marked papers.

Delivery and picking of documents.

The company would provide the trainee with transport i.e. cabs whenever she was asked to go
and deliver documents like invoices, proposals and letters to both clients and tax authorities like
URA who would sign on one copy to verify that they have received the documents and then take
the signed copy back to the company for filling and scanning for record keeping in the
company’s files and database.

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She was also asked to go and pick documents like checks from clients were she would provide
them with receipts to prove their payments made and the services paid for .i.e. tax fees or audit.

Reading Company’s documents.

During the intern’s free time when she was done with her daily assignments, she read some of
the company’s documents which are online and can enable someone to develop not only while at
the company but also gaining interpersonal skills and knowledge because they teach some things
which can probably happen in life not only to the company but also to a person as an individuals.
The models read included:

Defeating Social Engineers.

Where she read about the definition and explanation of social engineers .i.e. people who would
hack into company’s systems for different purposes like getting into confidential information,
destroying the company’s documents, creating computer viruses .etc. She read about the
different forms of social engineers, the recommended methods of how you can avoid them, their
effect to the organization such as EY .i.e. they can lead to loss of information more so
confidential information.

Phishing EMEIA.
The intern read about how to identify phishing and spear phishing emails, how to report
suspicious emails, learn resources available and acknowledgement for EY guide information
security.

Anti-bribery and me
The meaning of anti-bribery which is any form of unauthorized and unacceptable gain received
by a person in order to carry out a service for a client. She read why anti-bribery is critical to the
company like EY .i.e. to keep the trust of clients and also provide quality work to its customers,
what constitutes bribery and this shows the different forms of bribes which may be cash like
money and non-cash like gifts, favors .etc., key bribery issues, anti-bribery measure.

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Living our values (The EY Global code of conduct).
This contains the firm’s core beliefs and values outlined in the global code of conduct.

Introduction to Exceptional client service.

It explains what the exceptional client service is, identifies practical actions you would take to
deliver exceptional clients services, find resources to help you to deliver to clients and
colleagues.

Temporary client serving professionals.

It identifies the independence polices that would apply to you as a temporary client serving
professional, explains the principles of the company.

Source: www.eyleads.com

Filing of tax returns.

A return is standard form provided by the tax authorities like URA on which a taxpayer reports
taxable income with permitted deductions and exemptions, and computes his or her tax liability.
A return form is downloaded depending on which tax you want to submit i.e. VAT, PAYE,
income and withholding tax from the URA portal where you have to first log in with the TIN and
password.

Before the end of the 2016/2017 financial year she was given an assignment to submitting VAT,
income and Withholding tax returns over the Internet, using tax preparation software that has
been pre-approved by URA. She was given the log in details which she used to log on into the
URA portal then she downloaded the return form which was used to compute the client’s tax
liability and validated to check whether there are some errors made. When the return was okay
she submitted it to the URA portal.
www.Businesdictionary.com

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Coding Tax Invoices.
Invoice processing involves the handling of incoming invoices from arrival to post. Invoices
have many variations and types .i.e. Invoices associated with a request or purchase order and
Invoices that do not have an associated request (no purchase order).

During internship, the intern was given invoices to code i.e. entering data like vendor code,
vendor name ,purchase order number, invoice date, invoice number, net amount from the tax
invoices got from clients into the coding sheets. This is done under one excel but different sheets
grouped according to the client’s name and vendor number.
Then she printed the coded sheets and then scanned one by one attaching each with the original
corresponding invoice from the client.

Preparing Pay Rolls.

The trainee used Microsoft excel to calculate the net pay for employees from client organizations
and then determined their Local Service Tax paid by each individual using the rates from the
income tax act. She did this through summing up each individual’s basic salary plus all the
allowances received from the organization then used the total to determine the amount of LST
chargeable to each individual by classifying the tax bracket according to the VAT act CAP 349.

Computing income tax chargeable.

The intern computed income tax chargeable to resident and non-resident companies through
applying her taxation knowledge of allowable and non-allowable deductions as stated in the
income tax act CAP 340 PART IV. In doing so she had to follow Uganda’s domestic tax act for
proper classification of information provided in the financial statements, balance sheet and the
cash flow statements of a certain period.

She also had to compute wear and tear of fixed assets using the income tax act Cap 340 sixth
schedule where the assets are classified into four classes to come up with the values to be
included in the non-allowable deductions section.

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Calculating VAT and Withholding tax chargeable to a client.
The trainee calculated VAT for clients through classifying outputs (sales) into standard rated,
zero rated and credit notes and then inputs (purchases) into imported services and input tax-
purchases/expenses.
She recorded the details of each i.e.name of the purchaser, name of the supplier, TIN, invoice
number, invoice date, description, currency, invoice amount, VAT, URA rate, amount and VAT
in Uganda shillings.

She also calculated withholding tax using the same method but grouping into international and
local payments then recording invoice date, invoice number, TIN, country of export, supplier,
description, currency, amount exclusive of tax, withholding tax rate, withholding tax, URA rate,
amount and withholding tax in Uganda shillings.

Then she used excel to fill in the data which she got from the invoices and credit notes like
currency, the amount, then calculated VAT and withholding tax by multiplying the amount with
18% and 15% respectively.

Searching and downloading exchange rates for a given period.

The intern would search and download exchange rates of Uganda shillings for different
currencies like US dollar, Euro .etc. for different periods i.e. month, year and for specific dates
depending on the type of tax like VAT, income tax, withholding tax and PAYE. Then use these
exchange rates to multiply with the tax amounts to get the amounts in Uganda shillings
respectively.
www.ura.com

Downloading receipts, returns and Invoices from URA portal.

She also downloaded VAT, customs duty, withholding tax invoices and receipts for clients from
URA portal through using their log in details i.e. TIN numbers and passwords in order to get into
their tax history for a given period and then saved and printed them for further use by the
organization .i.e. proving tax payment to URA.

14
She also downloaded returns both original and amended from the portal for specific periods and
saved them while attaching the original invoices to their respective return forms for a specific
return period. She would log in into the client’s account, then go to E-returns, view history then
choose the period. The systems brings all returns in that period where you click on the receipt
and return form to download them and then save using merge appendix which forms one
document out of the two.
Source: Senior tax advisor

Designing Engagement letters.

The intern participated in designing engagement letters for new clients which included editing
terms and conditions to be followed in the engagements these include; company’s relationship
with client, client’s responsibilities ,company report i.e. information, advice,
recommendations ,other content of any reports, presentations or other communications are
provide under this Agreement (“Reports”) ,limitations, indemnity, intellectual Property rights,
confidentiality, data Protection, fees and expenses generally, force Majeure, governing Law and
dispute Resolution and Miscellaneous.

The scope of work to be done by EY to those new clients includes: Scope of Services .i.e. the
types of taxes to be calculated by the company on behalf of the clients ,client’s obligations,
Specific additional terms and conditions, Fees, expenses and billing arrangements, Payment
terms.

Verifying customs duty.

She also approved the payment of customs duty by a client by recording the client’s reference
number and cash paid from the receipts on the respective tax invoices to prove the payment of
customs duty of that specific invoice by a client which then was filled and submitted to URA for
verification through checking for such a reference number and amounts in there system.

15
Filling time sheets (g-time reporting and expense).
As its EYs policy, the trainee would fill time sheets on a weekly basis. This included submitting
the type of engagement, client code, engagement and act description like filing returns, time type
i.e. is it regular or irregular like overtime, location i.e. country and the city and the time spent on
each engagement. This is to charge clients using an hourly rate spent on their engagement.

Source: www.g-time reporting and expense.com

Attending an ACCA summit.

During my field attachment, the intern attended an ACCA summit at Imperial Royal Hotel with
one of the managers in the organization where she acquired knowledge about what employers
require/expect from employees in today’s market, what employers are looking for, how to get
yourself shortlisted for an interview, how do you utilize your competencies to tap into available
opportunities and how to write a presentable CV during the application for the job i.e. we were
showed the common mistakes made during CV writing, the relevant and non-relevant issues,
what is required to be in the CV. etc.

Attending the end of financial year meeting and lunch.

This was done in the first week of the new financial year 2017/2018 were the company’s top
manager i.e. engagement partner gave the report for the past financial year and thanked all the
company’s employees from the tax department for the work and success that was attained. He
then gave the new plan for the new financial year, the company’s expectations and how they can
be attained. Each employee was given a chance to issue out their points/ react about what was
talked about in the meeting where each and every person at least presented a point.

Banking money.
During internship, the intern was given money to go and bank using an immigration payment slip
where she had to get the receipts from the bank and present them to the immigration accounts
office at ministry of internal affairs for verification.

16
Computing stamp duty liability.
The trainee also computed stamp duty liability by calculating the number of policies for each
month for a given year, then multiple them with 35000 to get the stamp duty liability where she
subtracted the payments made for that month to get stamp duty outstanding. I also calculated the
months outstanding from August which I multiplied by the 2% of the outstanding stamp duty to
get the interest for that specific month then later summed up to get the interest for the full year.

Filing documents.
The manager asked her to file documents into their respective files and to open up new files for
new client companies whose files never existed. This was done to keep records of clients’
information like for engagements, corresponds, fee notes like tax invoices, proposals, financial
statements .etc.

Making requisitions.
The intern was asked to make requisitions for new items like stationary i.e. box files, reams of
papers, envelopes, pens .etc. from the store keeper for tax department daily use.

Attending international tax training.

One of the last days of my internship, the intern attended the international tax training which was
organised by EY at Protea hotel Kamwokya to train clients on the international tax laws .i.e. the
customs laws, transfer pricing. etc.
The main presenters where the tax partner at EY, managers and a representative from URA.

17
 CHAPTER THREE

EXPERIENCES, LESSONS AND SKILLS

3.0 INTRODUCTION
This chapter explains the experiences which i went through as an intern which yielded lessons
after doing different activities hence enabling me to gain skills during my field attachments at
EY.

3.1 EXPERIENCES.
New technological systems
The high use of modernized technology in the organization like use of finger prints on doors, use
of coded and billing printers, computers, and binders enabled the intern to gain experience in
activities like printing, photocopying, scanning, binding, Microsoft word, excel and outlook due
to daily usage of such technology during my two months internship period which enabled me to
apply my IT theory.

Using network and emails

The use of networks both LAN and WAN gave her physically exposure to her computer (IT)
knowledge which she heard just learnt in theory. This made her in touch with very many people
within and outside the organization through emails and improved my IT skills and knowledge
practically .etc.

This also made her aware of the new and modern technologies used in the companies and also
used in communication. She was able to get exposed to areas were emails are more so the means
of communication both internally and externally.

Coding invoices
Through coding of different companies’ invoices, the intern gained experience on how to read
and record information from invoices, how the invoice looks like i.e. what is contained in an
invoice, how to move and create a copy of one spread sheet from one excel to another etc.

Through scanning the coded invoices and attaching them with their original invoice, she gained
experience which made my scanning speed to increase.

18
Picking and delivery of documents
The intern was engaged in delivery and picking of documents such as tax invoices, checks,
proposals, engagement letters .etc. which gave her experience on how to search for people, and
how to deliver documents to the person who has to sign and prove recipient of a document to
him. She was able to represent such a big company and was careful with the company’s
documents since they contained confidential information.

Filing returns
She was able to apply her accounting and taxation knowledge of filling returns into practical
which exposed her to real life problems and how the filling methods are used in the day today
activities. This exposed her to how the return looks like, the details to be filled in the return, the
payment slips .etc. Through return validation, I exposed to the different errors that can be made
in a return and on the all system of uploading and submitting returns.

Stamp duty liability

The trainee was given a task to compute stamp duty of clients which exposed her on how to
count policies, calculate the stamp duty liability by multiplying the number of policies by 35000,
computing the outstanding stamp duty .etc.

This improved her knowledge about taxes more in particular stamp duty.

Use of URA portal

Since they were using the URA portal often, this helped her to get exposed on how activities and
services can be done using this system i.e. logging in with clients’ data, submitting (uploading)
returns, getting into history of clients, searching for clients’ TIN, downloading returns, searching
for exchange rates for all currencies and periods, return forms i.e. Monthly VAT returns, getting
immigration payment forms online, E –services, E-registration .etc. This enabled her to get a
good experience in tax activities.

Charging time
Through dealing with the weekly time sheets, the intern was exposed to how to fill engagements,
type of time, describing engagements and activities, hours in a system which made her get

19
knowledge on how to charge clients hourly for the time spent on each of their engagement which
exposed her to hourly systems in real life. Etc.
This enabled her to apply her hourly rate theory of accounting and business economics
knowledge into practice and real life business hence getting more experience about such systems
because it was done on a weekly basis.

Designing engagement letters

Through designing several engagement letters for different clients, the intern was exposed to
how contracts are made between two companies .i.e. the firm and the clients, how to design the
scope of work and terms and conditions to be followed in the agreement and all the necessary
information that is required in such contracts, the format of such contracts. etc.

Applying theory into real life

The trainee applied my theoretical knowledge of taxation such as allowable and non-allowable
deductions, filing returns from my income tax, classifying assets as sixth schedule, charging
VAT and withholding tax, as required by the Uganda’s domestic taxes act in order to calculate
tax chargeable to individual, resident and non-resident companies and to assets. This gave her a
clear picture of what happens in real life and how businesses are carried out not only in Uganda
but globally. This will also help her deal and understand income tax course unit next semester
without difficulties.

New places
Through the delivery of different documents like tax invoices, proposals, engagements .etc. to
different clients in different locations, she got exposed to new places which she never knew
before especially the offices where she used to enter and see clients like URA domestic and
customs duty offices, accounts office in Immigration department at Ministry of internal affairs,
different banks, finance departments .etc.
This made her exposed to how things are done in different offices and the procedures followed to
reach some of the people in bigger offices.

20
Carrying out tax computations
During the internship, the intern was engaged in several computations of different taxes which
enabled her to gain experience on how to calculate such taxes using the Domestic tax ACT i.e.

Income taxes
The intern was able to get involved in computing income tax which gave her experience on how
to group items into allowable like depreciation, loss on disposal .etc. and non-allowable
deductions like wear and tear.
She was also exposed on how to compute wear and tear for a non-resident company though using
the additional, disposals and the sixth schedule of the act and calculating the income tax liability
using the income tax rate brackets.

VAT
The trainee gained experience on how to compute for VAT using the purchases and sales
through recording the invoice amounts, computing VAT which is 18% of the invoice amount,
downloading the URA rates for that period and currency, getting the amounts in shillings
through multiplying the URA exchange rate with the invoice amount, then getting VAT in
shillings by multiplying VAT with the exchange rate then summed up for all periods to get the
total VAT liability.

Withholding
This uses the same procedure as that of VAT but withholding tax is at 15% of the invoice
amount.

Local Service Tax for different individuals and companies. This increased her knowledge about
taxes and the taxation system in Uganda plus other businesses which are taxed in the country.

Printing, photocopying, scanning and binding

The intern was exposed on how to print using coded and billing printers, scan documents to the
emails, photocopying and binding papers to come up with documents such as proposals,

21
engagements, and taxi invoices in order to make it easy for record keeping and delivery to
clients.

Handling people of different characters

During the field attachment, the trainee was able to deal with many people of different kinds,
professions and levels which enabled her to gain experience on how to handle and deal with
people of different types. Working with other people as a team enabled her to know and get
exposed on how people are different and how she can manage each and every one according to
his/her nature. While delivering documents, she would meet clients of different types .i.e. easy
and rude clients which gave her the experience to get used to peoples’ different natures.

This helped her to gain more confidence and more knowledge on how she should interact and
express myself to people of different natures. These will enable her to work and interact with her
fellows and get ways of handling each and everyone’s ideas.

Banking money
During internship, the intern gained experience on how to deal with large amounts of money
most especially company's money. She was also exposed on how to use the immigration
payment slip in payment of money to the bank.

Computing stamp duty liability

The intern gained experience on how to compute stamp duty liability by calculating the number
of policies for each month for a given year, then multiple them with 35000 to get the stamp duty
liability where she subtracted the payments made for that month to get stamp duty outstanding.
She also calculated the months outstanding from August which she multiplied by the 2% of the
outstanding stamp duty to get the interest for that specific month then later summed up to get the
interest for the full year.

Filing documents
The manager asked her to file documents into their respective files and to create open up files for
new client companies whose files never existed. This was done to keep records of clients’

22
information like for engagements, corresponds, fee notes like tax invoices, proposals, financial
statements .etc. which gave her an experience in book and record keeping.

Making requisitions
One of the interesting thing the intern was engaged in making requisitions for stationary like
reams, pens, envelops .etc. for departmental use on a daily basis which gave her an experience on
how to deal with store keepers and when to make requisitions.

23
3.2 LESSONS
Use of technology
During the internship training, the intern was introduced to new technological systems like
Skype for business, Microsoft outlook 2015 .etc. This enabled her to learn how such systems are
used in the daily running of businesses which will enable her improve her grades during
computerized accounting due to the much use of Microsoft excel during her internship which
made me develop and gain more ideas about such applications.

Communication i.e. face to face, email, Skype and phone

The trainee learnt how to communicate with different people of different types. Through working
with different people (staff members) and the delivery of documents to clients, she learnt how to
express herself and being confident while speaking to different people because she would
deliver documents to very many different clients even in big offices like finance and accounting
departments, different banks .etc.
The company uses emails to give assignments which helped her to get the knowledge on how to
share emails to others, attach files, copy emails .etc. The use of Skype and cellular phones as the
easiest means of communication in the organization improved her knowledge about such
technology.

Team work
In the tax department of EY, there is much use of consultative method in carrying out of the
daily activities and delivery of services to clients. Right from the top managers to the other Tax
advisors, there is much consultation from one another on the tax policies which enabled the
intern to learn and improve on the way to cooperate with others more so people who are above
me. Through the team work, she learnt that work becomes easier if there is cooperation with the
colleagues and this can lead to success not only to the company but also to an Individual.

Lessons from ACCA summit

24
Through the above summit, she got to learn the following from different presenters like the
director People Performance Group Limited .etc.

The subject of employers expectations in today’s market i.e. skills, hunger for wide knowledge
in various fields, agility .etc.

How to get herself shortlisted for an interview by People performance Group Limited i.e. the
golden rules of writing a cv like necessary things like education structure, avoiding spelling
grammar mistakes, minimum of 2 pages, experience, skills, & achievements, passport photos,
references, date of birth but not age, telephone number, presenting a validation using powerful
key words, .etc.

What are employers looking for? She learnt that they consider: What you can do for them,
appropriate skills .etc.

How she can utilize her competencies to tap into available opportunities.

Learnt new places

Through the delivery of different documents like tax invoices, proposals, engagements .etc. to
different clients in different locations, she got to know new places she never knew before
especially the offices where she used to enter and see clients like URA domestic and customs
duty offices, accounts office in Immigration department at Ministry of internal affairs, different
banks, finance departments .etc.

Interacting and expression

Due to team work and delivery of document, the intern learnt how to interact with different
people within and outside the company like staffs and clients. The company organized several
departmental get together lunches and trainings which enabled her to get used to my colleagues
due to several interactions with them which enabled her to gain more confidence with other staff
members and clients.

How to handle people of different characters

25
During my field attachment, the intern learnt how to handle and deal with people of different
natures which enabled her to learn how one can cooperate with others in order to reach the set
goals and how one can manage each and every person according to his/her nature. Through
delivering documents, she would meet clients of different types .i.e. easy and rude clients which
made her learn how to get used to peoples’ different natures.

She learnt how to be confidence when talking to people even when they are asking tough
questions where she acquired knowledge on how she should interact and express herself to
people of different natures. This will enable me to work and interact with her fellows and get
ways of handling each and everyone’s ideas.

Printing, photocopying, scanning and binding

The intern learnt how to print using coded and billing printers, scan documents to the emails,
photocopying and binding papers to come up with documents such as proposals, engagements,
and taxi invoices in order to make it easy for record keeping and delivery to clients.

Reading the company’s policies

Through reading the company’s policies online, the intern learnt the following from each
modules:
Phishing EMEIA.
From this module, she learnt how to identify phishing and spear phishing emails i.e. emails from
unauthorized sources, how to report suspicious emails, learnt resources available and
acknowledgement for EY guide information security.

Anti-bribery and me
In this module she got to know the meaning of anti-bribery which is any form of unauthorized
and unacceptable gain received by a person in order to carry out a service for a client. She also
learnt why anti-bribery is critical to the company like EY .i.e. to keep the trust of clients and also
provide quality work to its customers, what constitutes bribery and this shows the different forms
of bribes which may be cash like money and non-cash like gifts, favors etc., key bribery issues,
anti-bribery measure. e.t.c.

26
Living our values (The EY Global code of conduct)
She got to know the firm’s core beliefs and values outlined in the global code of conduct which
also leads to her interpersonal development and how she can contact herself in different
companies with such values and beliefs.

Introduction to Exceptional client service

She also learnt what exceptional client service means, identified practical actions she may take to
deliver exceptional clients services and she found resources to help her to deliver to clients and
colleagues.

Temporary client serving professionals

She also learnt independence polices that may apply to me as a temporary client serving
professional, the principles of the company .etc.

Filling returns
During internship, the intern learnt to verify and identify errors from the returns and how such
errors can be avoided when filling a tax return.

She also learnt how to upload and submit a return to URA system and how to download a receipt
for the filed return.

Charging time
The trainee learnt how to charge/ bill clients using an hourly rate system for the time spent on
each of their engagement through filling engagements, type of time, describing engagements and
activities hence getting more experience about such systems because it was done on a weekly
basis which gave her more practice on the system.

27
Carrying out tax computations
The intern learnt how to compute and calculate different taxes like income tax, VAT, stamp
duties, LST and withholding tax.

She learnt how to use the domestic tax act in computing for such taxes and how to use the return
forms in filling for their returns.

Designing engagement letters

The trainee learnt how to make contracts and agreements with clients through designing of
several engagement letters for different clients. This gave her knowledge of what is required to
be involved in the engagement letter , the scope of work and terms i.e. the services to be offered
to the client and conditions to be followed in the agreement like the clients liability and all the
necessary information that is required in such contracts, the format of such contracts. etc.

Attending international tax training

During the training, she learnt about the international tax laws which govern the taxation system
globally which gave her a clear picture if what is happening in the business world internationally.
She also learnt new things she had never known before like transfer pricing for companies of the
same nature.

Being honesty and careful

The intern learnt that if such a big company trusts you with large amounts of money, you should
act more careful and responsible with that money because you may be reliable for each and
everything which happens on that money.
She also learnt how to be honesty and care out the company's duties with high level of
responsibility and integrity.

28
3.3 SKILLS

Communication skills.
The trainee attained communication skills .i.e. oral, use of cell phones, use of emails .etc. which
she will apply in future and are more essential to her interpersonal skills and development.

Use of technology.
Through the high use of technology i.e. computers, cell phones, printers, binders .etc. in this
organization, the intern gained technology skills which will enable her to apply such skills even
outside EY because of the skills she gained. It will also enable her to improve her grades during
computerized accounting.

Delivery skills.
During the picking and delivery of documents, the intern gained delivery skills since she used to
deliver documents on a daily basis hence enabling her to gain more confidence and get more
knowledge about delivering different documents more so confidential information.

Interaction and expression skills.

The intern gained interaction and expression skills since she was interacting with different
professional people i.e. EY staffs and clients. This also enabled her to gain confidence while
interacting with different people.

Team work.
The trainee learnt how to cooperate with very many people since there was much use of
consultative method in carrying out of the daily duties at EY in the tax department. This enabled
her to learn how to team work with others hence gaining team work skills.

29
Printing, photocopying, scanning and binding skills.
The intern gained printing, photocopying, scanning and binding skills through preparation of
documents.

Interpersonal skills.
Because of constant interaction with clients and staff members at the work place, the intern was
able to develop her interpersonal skills and relationship with other people. She would consult
different staff members on different issues .i.e. during tax computations for corrections which
made her improve her interpersonal skills.

Time management.
The trainee learnt how to manage time adequately while at work place and this enabled her to
develop her time management skills. She would be given assignments which were to be
completed before the dead line of submission to URA. On the 30 th of June she was required to
submit returns before the end of the financial year which made her to do this in time before the
closure of the URA system at midnight.

Record keeping skills.

Through the tasks which were given to the intern to file of documents into their respective
individual files .i.e. client files, the intern attained skills of record keeping of documents such as
proposals, engagement letters, transfer pricing documents, tax invoices. Etc.

Listening skills.
The intern attended several trainings i.e. international tax training, summits, meetings .etc. which
enabled her to improve her listening skills since she had to note some of the points which were
issued out for future references.

30
 CHAPTER FOUR

CHALLENGES AND LIMITATIONS

4.0 Introduction
This chapter shows the challenges and limitations the intern faced during my field attachment,
enjoyments and disappointments:

4.1 Interpersonal challenges

Adapting to the new environment with new people.
The new environment with new people who are more so ahead of her was uncomfortable for her
in the first days which made her first days difficult get used to the staffs. She would fear to ask
and inquire anything from them which made her ignorant about some things in the systems used
in the company.

Adopting to the new systems.

It was difficult for the intern to get used to the new systems like use of finger prints to get access
into the company’s premises cause sometimes she would forget and remember after trying to
open, using coded printers, hard time in using the binding machine, submitting tickets, using
emails and Skype as the means of communication .etc. This took her some time to get used to
such systems in this company.

Difficulty in allocating places.

During the delivery and picking of documents, the intern faced a challenge in allocating some
places like the immigration accounting office at Ministry of Internal Affairs where she was to
exactly deliver and pick documents from since some of the documents contained confidential

31
information. Some of the offices where in places which are difficult to recognised hence making
her work difficult since she had to keep on asking from different people for directions.
This would make her tired because it would take a lot of time in delivering one document.

Difficulty to view errors.

Errors which were not easily visible and recognised made the intern’s work difficult cause
through the filling of returns, the system could not accept to submit a return which was not
validated which made her to repeat a computation several times hence wasting a lot of time on
the same assignment.
Even mistakes made during tax computations would lead to not balancing of the calculations.

Difficult to group Assets according to the act.

The intern found it difficult in computing wear and tear since she had no idea about it not even
theory because they had not gone deep into income tax during their tax and taxation course unit.
It was not easy for her to classify assets into their groups /classes according to the sixth schedule
of income act CAP 340 in the domestic tax laws. It was not easy to know which asset can work
on it’s on since some assets have conflicting side.

32
4.2 Organizational challenges
Unconcerned clients.
The intern faced this challenge in some of the offices where she was to deliver documents. The
trainee would find people who don’t have time to listen to her even some would not care of what
is in the envelope she was carrying. Some of the clients where rude, some would take a lot of
time making her waiting for them at the reception since she had to deliver the documents to the
actual person cause they contained confidential information.

Use of templates.
Due to the use of templates, this lead to limited application of the intern’s theoretical knowledge
because she was just filling in data into the already existing and formed templates. These are
templates and forms designed by both the company and tax authorities like tax returns, invoices,
coding forms .etc.

This limited her practical application since everything was already formed in the templates so
they would just fill in data without applying their reasoning to why such things are placed and
computed from there.

Late assignments.
Sometimes the intern would be assigned work which has a limited time to reach its deadline
which would put her on much pressure in order to complete it in time in order to comply with the
deadlines for the company to remain in good terms with the clients.

Due to such pressure, sometimes it would lead to making of more unexpected mistakes which
would sometimes not easily be recognised.

33
Delay in providing laptops.
There was a delay in providing laptops to the interns which took like a week without work done
at the office since all the company’s assignments and work are given through emails and done
using a computer. This was due to the long procedures used to install software on the laptops,
approving of emails in the respective departments .etc. This made her idle for that week time
hence leading to boredom.

Busy season.
Since the internship started in the middle of June which was the last month of the financial year,
this made the trainee's colleges so busy because of the pressure to submit returns before the
financial year closes which did not provide space for them to train her about how work is done in
the first weeks of our internship hence creating boredom and idleness since we could not do
anything about filing returns, computing taxes .etc.

Limited work.
When the financial year ended, then work decreased at the office which also lead to boredom
since most of the engagements had been completed before the end of the financial year to avoid
clients from paying penalties. This limited her practice of filing returns, computing taxes .etc.

Some of the staffs had fear of assigning hard tasks to interns which also limited her work hence
leading to less work for her/ underutilization of intern which made her idle for some days during
her field attachment.

Long procedures.
Coding of invoices was one of the activities with long procedures like printing the coded invoice
form, then scanning them with the originals which required someone to scan one by one however
much they would be to an email address and then downloading and saving the scanned copies
from the email to the computer which was a tiresome activity. Searching and downloading of
exchange rates, receipts and return forms also was tiresome since it involved saving one by one
at a go.

34
Even tax computations like VAT, withholding, income tax and PAYE have a long procedure
because she has to consider all the information provided from the client.

Bureaucracy
The long procedures of approving and signing documents would delay the delivery of documents
yet the intern had to deliver documents within the office hours and before the deadlines.

4.3 Limitations.
Use of codes on printers.
The use of codes on printers limited the intern’s printing, scanning and photocopying practice
since for one to print, you had to acquire a code from the IT desk which where only provided to
the permanent employees but not to interns which made her to always request for codes from her
colleges in the tax department.

Going to the field.

The trainees where not given a chance to go to the field with other tax advisors in order to get
experience and practical knowledge about what is done in the field with clients.

Limiting work.
Sometimes, the work which was given to interns was limited since they were not allowed to do
some work like transfer pricing documents hence not gaining practical knowledge about that
service.

Location into one department.

Since the intern was located into only one department i.e. tax department she was limited to only
tax knowledge which limited her from getting practical ideas from other departments like the
Assurance department i.e. audits knowledge.

35
4.4 Solutions to interpersonal challenges
Adapting to the new environment with new people.
The intern made friends from the department who would always interact with her and she would
ask for help from them whenever she was stuck which made her get used to all the staffs more so
in the tax department.

Adopting to the new systems.

The intern made use of the IT help desk through submitting of tickets and face to face interaction
with the IT manager and she would also consult the people in tax department for assistance
whenever she came across a new thing in the system that she had no knowledge which helped
her to get used to the systems more so the Skype for business and Microsoft outlook.

Difficulty in allocating places.

The intern would ask for directions from the person who would give her documents to deliver
documents and sometimes she would make use of the company drivers for directions and
guidance.

Difficulty to view errors.

The intern used the return form section D for validation and to check errors before submission.
This section would show the errors in the return for corrections which enabled her to make
corrections. She would also consult other people in the tax department for corrections and review
of the return before submission.

Difficult to group Assets according to the act.

36
The intern consulted the professional people in tax department i.e. managers who gave her the
tricks on how to group such assets and they advised her to use the income tax act schedule 22 as
her reference while grouping such assets.

4.5 Enjoyments.

Typing, printing, photocopying, scanning and binding documents.

The intern enjoyed printing, photocopying, scanning and binding of documents like tax invoices,
proposals, engagement letters .etc. using Microsoft word and excel hence improving my
technological skills like typing, printing, photocopying, binding .etc.

Delivering documents.
The trainee enjoyed delivering documents to different clients since she was moving to different
places which enabled her to improve her delivery skills and made her exposed to different people
and places she had never gone to before.

Interacting with new people.

The intern enjoyed interacting with new people like the tax advisors of EY, the auditors, the
clients, drivers, and other staffs which helped her to develop confidence both within and outside
the organization.

Using the computer and internet.

The trainee enjoyed operating and owning a personal computer/laptop which she was using to
carry out the office duties. She also enjoyed using the intern which exposed her to very many
different things like the company’s online documents hence acquiring more knowledge.

Smartness.

37
The intern enjoyed being smart i.e. official smartness during office days and hours i.e. wearing
suites and high heels shoes which made her fit in the corporate world of work. This made her
look respectable and responsible giving her a sense of self-respect and confidence.

Attending get together lunches and dinners.

Attending get together lunches and dinners was also an enjoyment. This made an intern to
explore new places mainly the big hotels of Uganda, get interaction with other people, and share
more about their experiences .etc.

Applying theoretical knowledge.

Linking her theoretical knowledge into practical was also an enjoyment to the intern. Through
putting her theoretical knowledge into practice, the intern gained real life experience of what
takes place in the business world.

Receiving a monthly payment.

Since interns at EY where paid, the intern enjoyed such an allowance since she was acting as an
employee but not a volunteer. This enabled her to care for her expenses like transport while
going to work.

Respect from workmates.

Since it was a corporate organization, the intern’s work mates respected her and where friendly
which made her enjoy her internship at EY.

Holding large sums of money.

The intern enjoyed holding large sums of money for immigration services which she used to
bank for clients.

38
4.6 Disappointments.

Much work.
During my last weeks, there was much work for her to complete before completing her
internship period which made her tiresome.

No provision of airtime for office duties.

The intern would use her airtime while delivering documents to clients which was not refunded
back by the company hence putting her into losses.

Giving fixed amount of money for banking.

The intern would be given fixed amounts of money to make immigration payments which would
sometimes not be enough since the some banks change their bank charges hence making her to
use part of her money for payments and sometimes making another requisition from the finance
department.

39
 CHAPTER FIVE:

CONCLUSION
5.0 Introduction.
This chapter consists of the conclusion, recommendations of field attachment.
5.1 Conclusion.
The field attachment lasted for a period of 8 weeks. The intern was exposed to quite a number of
real-life problem solving situations. She mostly enjoyed delivering documents and interacting
with new people where she gained confidence and improved her interaction skills.

Field attachment has the potential of closing the disconnect between theory and practice. It
ushers a student into the practical world. This helps a student to easily adapt to the real world
after graduation. Field attachment helped her to understand how theoretical accounting and
taxation apply in the real-life situations like in businesses. It improved my communication and
team work skills.

The field attachment training would not have been successful if she was not given the
opportunity. Hence, appreciation goes to the Agency’s Supervisor for her work. In a special way
she appreciates EY so much due to its value of tremendous work, efforts, struggle, good will and
flexibility up to the tax department where she was placed. Therefore, this has created a favorable
environment to learn positive attitudes towards work and persons because of the different levels
of specialization.

40
The organization also encourages self-online career developments and interpersonal training
which are training and the skills one can get for the better tomorrow. This practical exercises as
field placement has created a lot of benefits in her life because she was able to finish as her
obligation and expectations demands. For instance, delivering and picking documents from
bigger offices, it really exposed her to real life circumstances and situations while in the field, the
challenges as well as issues that emerged with all the activities that she was tasked in. Her great
appreciation goes for guidance and training which she was given, it was marvelous in her
practical process of field attachment, she appreciated the value of multi-skilling and up-skilling
taught and it has given a serious direction as to how one should appreciate and value skills of
improving in ones’ profession and the level of privacy. There was cooperation, respect, and team
work that’s why the field placement went on smoothly and successful; that is to say, high levels
of consultations with the team members.

Although she encountered different challenges during my internship, she learnt a lot. They
prepared her for the work-related problems she may face after graduation. She is now a better
person as far as working with other people is concerned.

Her involvement in the tax Department has not only shaped her knowledge and experience but
rather an in depth understanding of the organization origin. Congratulations to the entire staff of
EY, they made her who she is now with tireless efforts rendered to her training.

41
5.2 Recommendations;
Having highlighted the activities the intern was truly assigned to, analyzing the issues that
emerged, with critical observation feels very fine to give suggestions to create room for
effectiveness, efficiency and divergence in creativity.

To the organization (Ernst & Young):

The practical policy of providing students to explore what they learnt in classrooms before
completion practically is very good and the best because it prepares us the student(s) to see the
real world, get areas of concentration, better placement and equipped with the practical skills that
will help them as professional workers at the work places and exposures to different partners in
the communities.

The trainee would recommend that the organization should always fix internship at the beginning
of June so that by the time the staffs get so busy, the interns would have gained some ideas about
the activities and services more so in the tax department like filling returns so that they can also
be utilized during that end of financial year period and reduce on the pressure for the staff
members.
The intern recommends that internship should end by July in order to allow the interns to have
some time to prepare for their next semester which usually starts in early August.

The intern would recommend that assignments are always provided at the beginning of the day
earlier than the deadline.

42
The intern would recommend the organisation to always get ready for the intern period and
provide laptops in time in order to prevent boredom and to fully utilise the interns especially in
the first days.

To the Department (TAX department):

The way activities are done in this department i.e. use of consultative method is very appropriate
for interns to gain knowledge and easily adopt with the delivery of services and the systems in
this department.

The trainee would recommend that the department always prepares enough assignments and
engagements for the interns to enable them make more practice and get more involved in tax
services.

The intern would also recommend that the department involves interns in the field visits to
clients in order to get practical knowledge about field works.

To the institution (MUBS):

There should be more increment to the University Supervisors to help visit students twice or
even thrice while in the field. The Field attachment coordinator should make a follow up to each
and every student and their areas of placement and see whether the students are really at the field
and also to advise them on how to write their reports, filling there log books .etc.

To the students:
The intern would recommend students to fully get engaged in field activities and to attend their
field places on a daily basis in order to get more experience in that limited time of two months.

The intern recommends students to fully interact with people (professional people) in order to
learn more from them and get life experiences and connections.

43
The intern recommends students to use all the available resources in the field to learn and acquire
skills like the machines. etc. in order to improve their interpersonal skills.

The trainee recommends students to always be active while in the field i.e.to involve themselves
in each and every work that comes along their way and to serve the organizations with a sense of
responsibility and care in order to create a good image not only to themselves individually but
also to the universities where they come from.

REFERENCES
Tax advisors.

Human resource

www.EYleads.com

www.Businesdictionary.com

www.URA.go.com

[email protected]

Source:www.g-time reporting and expense.com

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 APPENDICES
A table of summary of part of my field attachment:

DATE ACTIVITIES EXPERIENCE LESSON SKILLS CHALLENGE

New Expressing
Adopting the new
orientation environment and Myself toInteract environment.
th
19 /06/17 people. people.

Approving Adopting with

marks. the new systems.

-Delivery.
Delivering taxHow to search Delay in
Discovered New-Expression.
20th/06/17 invoices tofor new places providing
places.
clients. and people. Communicatio laptops.
n.

23rd/06/17 Training of theCommunicating Learnt how toCommunicati Delay in

systems. using emails andsend andon skills,approving my
skype. receive technology email.
messages usingskills.
Difficulty in
emails and
adopting the new
skype.

45
 systems.

Learning howPrinting, copyingLearnt how toPrinting, High restrictions

to print, copyand scanning. print, copy andcopying andon printers .i.e.
and scan scan scanning coding to get
documents. documents. skills. access.

Eliminating How to validateLearnt the types

Eliminating Limited work for
errors fromand eliminateof errors in a
skills. practice.
returns. errors. return.
27th/06/17
Delivering Difficult to
Allocating How to deliverExpression
documents. allocate new
places. documents. Delivery places.

Learning how
to bind. Binding, Learnt how to

Printing, printing, andbind papers intoBinding Tiresome

scanning andcopying. one document.

copying.

Coding of tax Learnt how to

invoices. Tiresome and
Coding ofcode taxCoding skills.
28th/07/17 takes a lot of
Filling invoices. invoices in theTeam work.
time.
invoices. template.

Saving scannedUsing return Errors are not

invoices. forms to file Filing returns. easily
returns. Learnt how to recognised.
29 /06/17 Filling returns.
th
file/upload Editing and
Applying returns. adjusting Less work for
theoretical skills. practice.
knowledge.

3rd/07/17 Preparing Using the LSTLearnt how toLST taxLong procedure.

payrolls. rates. compute LST. computations.

46
 Determining
Calculating Adopting new
LST paid by
LST. systems.
each individual.

VAT return.

Return Details
TIN* $
Please enter your TIN
Return period From date* . Please enter RETURN PERIOD FROM DATE in
dd/mm/yyyy
Return period To date* . Please enter RETURN PERIOD TO DATE in
dd/mm/yyyy

Weekly time sheets

Exchange rate for income tax.

47
 Www.URA.com

Invoice Coding form

SAP Doc Number:

…………………………

Company code FIUG

Vendor name

Purchase Order Number

Vendor code

Invoice no.

Invoice Date

Invoice currency EUR

Net amount

VAT code P0

VAT % 0%

VAT amount 0.00

Gross amount

WHT base

WHT % 15%(08)

48
WHT amount

Payable to vendor

Description 3P MAINTENANCE

Payment method B/ Bank link

GL Account N/A

Cost Center N/A

WBS N/A

Global Invoice Code(GIC) N/A

An invoice

Company name

Plot 000

P.O. Box 0000

Kampala, Uganda.

TAX
INVOICE TIN Number :0000000000

Attention: finance manager

Date Invoice Number

(Page 1 of 1) 14/08/2017 UGL0X0000XXXX

Being fees for professional services rendered

49
 AMOUNT VAT TOTAL
$ $ $
Service fee xxxx xxxx xxxx
tax fee xxxx xxxx xxxx
Audit fee xxxx xxxx xxxx

Total Amount xxxx xxxx xxxx

Should you have any queries, contact manager

Direct Deposits may be made into our
account at: Bank name: xxxxxxxxxx
Branch Name: Kampala Road
Account Number: 00000000
SWIFT Code: BERSKSK
Photos at the field.

50
The intern group at EY Attending the end of financial year lunch.

51