(DAR ES SALAAM CAMPUS)

STUDENT`S NAME:

REGISTRATION NUMBER: 02.3385.21.01.2021

PROGRAMME: HIGHER DIPLOMA IN ACCOUNTANCY

YEAR OF STUDY: THREE YEAR

NAME OF ORGANIZATION: TANESCO TANGA BRANCH

FIELD ATTACHMENT PERIOD: 03 JULY,2023 TO 11 AUGUST,2023
INSTITUTE SUPERVISOR: DR. ALLEN MRINDOKO

INDUSTRIAL SUPERVISOR: MR. OMARY M. MAKAME

ACKNOWLEDGEMENT

The accomplishment of this study has been supported by different people and institutions.
Special thanks to Almighty God above the earth who created the Universe and all creatures in it,
I would like to extend my indispensable gratitude to him who gave me strength, wisdom, health
and guidance during the whole time of writing this report.

I would like to express my gratitude to the COLLEGE OF BUSINESS EDUCATION [ CBE ]

for providing me an opportunity for the practical training and their technical advice to me,
specifically I thank the Manager of TANESCO-TANGA for giving me an opportunity and
priority to undergo practical training at TANESCO, I also thank the Practical Training
coordinator Mr OMARY MWINYIKAI MAKAME for ensuring that I have been allocated to
TANESCO finance department and special thanks my supervisors Mr. DONASIAN JOHN and
Mrs. EMILY KATUMA for their guidance towards my field practical training.

I am also grateful to the College of Business Education particularly the finance department
and its staff members including my Internal Supervisors Dr. Allen Mrindoko and other staffs
for their valuable guidance, educational assistance commitments, support and encouragement
from the beginning of my studies at CBE to the end of my practical training.

Furthermore, it would be difficult to mention everyone who supported me during my whole

Practical Training but I cannot forget to give thanks to my friends, relatives and my lovely
parents, Mr. STEPHANO MICHAEL and Ms. MAGRETH JOHN for their financial support
and encouragement, may God grant them a long life.
ABSTRACT

The study was conducted at (TANESCO) Tanzania Electrical Supply Company limited in Tanga
region whose Headquarters is located in Dodoma. The data collection methods used
documentary review, Observation in order to get the required data from the employees, readings,
were effectively and efficiently used during the study. The objective of this study was to assess
the effectiveness operation on provision of services to the respective consumers as well as to
safeguard the organizations policies.

Presents introduction about the organization background which gives historical background of
TANESCO, organization structure which shows planning, staffing, directing and controlling all
areas of the business. This chapter shows also type of organization, major services and products
such as generation, transmission, distribution and supplying electricity, activities involved in
TANESCO, number of employees as per TANESCO, organization structure, and customers as
direction of TANESCO.

Describes the activities performed during the field training which are bank reconciliation,
preparations of credits and debits notes, computations of non-technical losses, reversals of
batched documents, recording of monthly cash collections, verification of credit balances in
customers account, preparation of payment vouchers, Sorting of payment vouchers, arrangement
of files, budget utilization, cost estimates in different items as in different cost centers etc.

During the training I managed to learn important issues that sincerely increased my
understanding not only in my profession of Accountancy and Finance, but also on the real
working environment and on the general operations of the Tanzania Electric Supply Company.
One of the few things I learned during the training includes the ability to work as a team, the
application of computer applications like Iscala system, sophos etc towards solving real word
problems also I learned the manner to interact with people at the office and the ethics at work.

Upon executing my daily routines were being faced many challenges that hindered my work
efficiency, some of the challenge that I faced during the training includes lack of experience
towards many of tasks that I was assigned. Generally the field attachment program was
enjoyable and interesting since it provided me with a greater exposure to a real working
environment.

I.
Contents
ACKNOWLEDGEMENT.....................................................................................................................................
i
ABSTRACT......................................................................................................................................................
iv
LIST OF FIGURES……………………………………………………………………………………………………………………………………..iv
LIST OF ABBREVIATION/ ACRONYMS...........................................................................................................
vii
CHAPTER ONE ................................................................................................................................................
1
1.0 INTRODUCTION .............................................................................................................................
1
1.2 Objectives of the field attachment ....................................................................................................
1
1.3 Organization Structure of TANESCO.............................................................................................
2
1.4 Type of business/organization ..........................................................................................................
3
1.5 Major Service provided by TANESCO ...........................................................................................
5
1.6 Number of employees ........................................................................................................................
5
1.7 Activities performed by TANESCO .................................................................................................
5
1.9 Customers ...........................................................................................................................................
8
1.10 Strategic Direction ...........................................................................................................................
8
CHAPTER TWO .............................................................................................................................................
10
2.1 Placement in the Organization. ......................................................................................................
10
2.1.2 The Working Environment at TANESCO - Tanga region. ......................................................
10
2.2 Tasks and Duties Performed...........................................................................................................
11
2.3 Interest on the Duties.......................................................................................................................
15
 2.4 Measures to the Demands of the assigned Tasks. .........................................................................
15
2.5 Problems faced/experienced in executing tasks ............................................................................
15
2.6 How problems was handled (solutions to the problems) ..............................................................
16
2.7 Expectations before going for the Training...................................................................................
16
2.8 New things learned from the Training...........................................................................................
16
2.9 The gap in teaching between Theory and Practice. ....................................................................
17
2.10 Employment Prospects. .................................................................................................................
17
2.10.1 Being employed by TANESCO .................................................................................................
17
2.10.2 Possibility of being recruited by TANESCO. ..............................................................................
17
2.10.3 Promises for Employment. .....................................................................................................
17
2.11 Relevance of the Attachment ...................................................................................................... 17
CHAPTER THREE ...........................................................................................................................................
18
CONCLUSIONS AND RECOMMENDATION ...................................................................................................
18
3.1 Conclusion. ....................................................................................................................................... 18
3.1.2 Weaknesses of the Field Attachment Program. .......................................................................
19
3.2 Recommendations ............................................................................................................................ 20
3.2.1 To College of Business Education
3.2.2 To Tanzania Electric Supply Company. ....................................................................................
21
REFERENCES.................................................................................................................................................
22
APPENDICES.................................................................................................................................................
23
LIST OF FIGURES

Figure1.........................................................................................................................................3

Figure2.........................................................................................................................................4

LIST OF ABBREVIATION/ ACRONYMS

APP FORM …………….. APPLICATION FORM FOR NEW CUSTOMERS

BRELA …………….. BUSINESS REGISTRATION AND LICENSING AUTHORITY

CM …………………….. CRAMAS SHEET

COY …………………….. COMPANY

CWO…………………….. CAPITAL WORKS ORDER

DARESCO………………..DAR ES SALAAM AND DISTRICT ELECTRIC SUPPLY

COMPANY LIMITED

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

MAS ……………………...METER ADVICEMSLIP

MIS………………………..MISCELENIOUS

MW …………………….... MEGA WATTS

PV........................................PETTY CASH VOUCHER

RM…………………….......REPAIR AND MAINTANANCE

S/C……………………….. SERVICE CHARGE

STE……………………... SPECIFIC TASK EMPLOYEE

TANESCO…………….... TANZANIA ELECTRICAL SUPPLY COMPANY LIMITED

ZECO………………….ZANZIBAR ELECTRIC COMPANY

 CHAPTER ONE
1.0 INTRODUCTION
The study was conducted at Tanzania Electric Supply Company Ltd (TANESCO) at Tanga
Region, under finance department such as capital expenditure and petty cash units, revenue unit.
The training started August to October. TANESCO is a government owned organization whose
main roles are to supply electricity and other services to its customers like connection of
electricity to new customers. As electricity supplied is the main source of government revenue.

1.1 Historical background of the organization.

Tanzania Electric Supply Company Limited (TANESCO) is a parastatal organization under the
Ministry of Energy and Minerals. The company is fully owned by the Tanzania government. The
first supply of electricity in Tanzania was established by Germans in 1908 at Dar- es -Salaam. It
served the railway workshops and part of the town. When Tanganyika territory was mandated to
Great Britain in 1920, a Government Electricity Department was formed under the Tanganyika
Railways.

In 1931, the government of Tanganyika handed over the undertaking at Dar es Salaam, and new
ones which has emerged at Dodoma, Tabora and Kigoma to private enterprise.
TANESCO started as two separate private companies in the early 1930s. By then was known as
Tanganyika Electric Supply Company. The company was given a concession area on the
Pangani falls near Tanga. The other company was the Dar es Salaam and District Election
Supply Company limited (DARESCO) whose concession areas were Dar-es-salaam, Dodoma
and Kilimanjaro, Mbeya, Morogoro, Mtwara and other townships. Electricity generation in all
these towns greatly depended on supported diesel oil. TANESCO developed the first hydro
power station at Kange, in the out skirt of Tanga, along Pangani River.

1.2 Objectives of the field attachment.

• To match theory and practice which I have learned in class and in the field.
• The field attachment is the part of studies in particular to enable students to evaluate their
selves about their working performance based on professional matters.
• Field attachment enables students to get an opportunity to practice what they have learnt
in a class so as to tackle different situations during the field work.
• It enhances and sustain student to get enough experience on how to conduct a work, to be
effective and efficient to their responsibility, terms of employment and ethics.
• The field attachment lead to the opportunity chance to infuse agencies with new and
updated concepts for delivery of services, and to aid in providing for more knowledge.

TANESCO is whole owned by government and has traditionally operated as a monopoly for a
long time. It has generally not been a strictly profit making enterprise. Being a parastatal

1
organization under the ministry of energy and minerals, it generates, transmits, distributes and
sells electricity in mainland Tanzania and Zanzibar, The distribution of electricity in Zanzibar is
the responsibility of the Zanzibar state fuel and power cooperation (ZECO). The description of
the company core activities can be explained as follows;

In 1964, three years after independence, the government bought all the shares from the two
private companies and merged them into a single utility under TANESCO. In 1968, the company
changed its name to Tanzania Electric Supply Company as
we it today. Since then TANESCO started planning new power projects
aimed at meeting the increasing industrial commercial and residential power demands. Several
major power development and construction projects have therefore, been undertaken during the
past three and half decades, including construction of new numerous 220kV,132kV, 33kV and 22
kV transmission, distribution lines as well as 400 v /230v lines connecting customers. Many
isolated diesel power stations and rural electrification schemes have been constructed. However,
about less 20’s percent of the country’s estimated populated of 60’smillion have access to reliable
electricity.

1.3 Organizational Structure of TANESCO.

The organizational structure of TANESCO is hierarchical in nature. It is structured to facilitate

provision of services and expectations of the members through the utilization of dedicated human
resources and modern technology.

TANESCO is headed by the Managing Director assisted by level one managers who include
general managers for Generations, Transmission and Marketing. Others are the company
secretary, Chief Financial Officer (CFO), Chief Internal Auditor (CIA), and Chief Information
Technology Officer (CITO) who form the executive management Level one and level two
managers are given performance based contracts which are renewable for five years depending
on their performance.

2
Figure no.1. TANESCO HEADQUARTER ORGANIZATION STRUCTURE.

3
 Figure no.2. TANESCO TANGA BRANCH ORGANIZATION STRUCTURE

REGIONAL

MANEGER

PRINCIPAL REGIONAL REGIONAL DISTRICT

REGIONAL
REGIONAL DISTRIBUTIONAL SECURITY CUSTOMER MANAGERS
FINANCIAL
OFFICER ENGINEER
HUMAN OFFICER RELATIONS

RESOURCE

SENIOR SENIOR STORE

ASSISTANT
REVENUE OFFICER MAINS REVENUE PLANNIG EMERGENCY
FINANCIAL
HUMAN
ACCOUNTANT ENGINEER PROTECTION ENGINER ENGENEER
ACCOUNTA
OFFICER NTNT

4
1.4 Type of business/organization.
Tanzania Electric Supply Company is the service organization under the government responsible
to provide electricity to the different people in different areas in all over the country including
industries and households; this is the only Company which dominates distribution and
transmission of electricity to the Tanzania citizens.

1.5 Major Service provided by TANESCO.

The major Service provided by Tanzania Electric Supply Company is to supply electricity to the
people in different geographical areas of the country, thus electricity is generated, transmitted
and then distributed to the different areas within the country.

TANESCO ensures stable supply of services to its customers. TANESCO’s customers are in
both rural and urban areas of the country supplying consumers depending on the nature of the
electricity use whether is for residential use, commercial use or industrial use.

1.6 Number of employees.

To ensure that TANESCO operates sufficiently and effectively, it has to employed people who
are qualified and are devoted to work with the society and therefore provide services as they are
required by its members. TANESCO employees range in various levels of knowledge. That is
skilled employees, semi-skilled employees and non-skilled employees.
TANESCO’S employees are permanent and some are temporary. Currently the member of
employees to TANESCO is more than 5000 for the whole country and more than 200 employees
at TANESCO Tanga
However the member given is not exact due to the fact that some of the employees leave the
scheme for self-employment, others change their job environment by getting employed
somewhere else and death as well.

1.7 Activities performed by TANESCO

There are a number of activities performed by TANESCO LTD throughout the country.

However these activities are grouped into four categories namely.

a) Generation activities.
b) Transmission activities.
c) Transmission and Distribution activities.
d) Administration activities.

5
Also the company sales electricity to the mainland and bulk power supply to the Island of
Zanzibar. Distribution of electricity in Unguja and Pemba is the responsibility of the Zanzibar
Electricity Corporation (ZECO).
a) Generation activities.
Generation system consists of mainly hydro and thermal based generation. Hydro contributed
73% of total power generated from October 2009 up to September 2010. Gas and thermal
contributed the remaining amount. During the year 2010 the total units generated to the grid and
isolated plants was 4,938,748,209 Kwh or units.

TANESCO operate own hydropower generating stations interconnected to the grid system. The
plants with installed more capacities are Kidatu 204MW; Kihansi 180MW, Mtera 80MW,
Pangani 68MW, Hale 21MW, Nyumba ya Mungu 8kw totaling 561MW of hydro generation.

In recent years TANESCO has implemented a thermal hydro power generation through their own
plants and independent power plants own thermal generation comes from the Dar-es-Salaam
based Ubungo Plant 100MW and Tegeta 45MW which was commissioned in December 2009.

b) Transmission activities

TANESCO owns interconnected power grid made up of generation system transmission and
distribution system. Transmission system comprises of grid substations (38) interconnected by
transmission lines. The transmission lines comprise of 2732.36Km of system voltage 220kv,
21538Km of 132kv, and 546km of 66kv, totaling 4817km by the end of September, 2009
Transmission line use pylons made of steel. The system is all alternating and the system
frequency is 50Hz.

The total installed capacity in the main Grid system amounts to 1051MW. The system is
hydropower dependent, constituting about 562MW or 58.51% of total installed capacity.
Thermal generating capacity forms the rest, mainly from IPP’s

The thermal grid system demand of 2009 was 755.41MW as recorded on November 16, 2009 at
20hrs. By August 9th 2010 the highest grid system demanded was 802MW at 21hrs. The
Transmission system losses are in the range of 5% to 6% (5.16 records of record of 2008 and
6.10% as recorded in August 2009).

The output from various generating plants is transmitted and distributed to the various parts of
the country with the following facilities. 2986 km of 220 kV transmission lines 1971 km of 132
kV lines.

c) Distribution

The distribution system Network supply Voltage are 33kv and 11kv which serve as the back
bone stepped down by distribution transfer to 400/230 volt for residentially, light commercial
6
and industrial supply. There are big commercial and light heavy industries supplies directly at
33kv and 11kv. Distribution activities are most intensive in terms of geographical coverage.
There are more than 849755 customers linked by these distribution lines. By the end of October
2010 there were 12418km of 33kv lines, 5166km of 11kv lines, 26548km of Lv lines and 9490
distribution transformer. The maximum energy demand for the year 2014 was 833MW occurred
on 11th November 2010 at 20.00hrs. The maximum energy demand is currently 16,350,360kwh
per day.

d) Transmission and Distribution activities

TANESCO, owns transmission and distribution lines estimated to comprise of 2,624.36km

The major challenges facing the transmission and distribution systems are;

• It is proposed to look for capital for strengthening the high voltage power lines and
embark on urgent maintenance, upgrading and expansion of the current transmission and
distribution systems
• Vandalism, there are problems of theft of transformer oil, stealing conductors, and
outright theft of electricity through illegal services lines and meter tampering. Vandalism
is the act of damaging property that belongs to someone else.

e) Administration activities

Like any other organization, TANESCO activities depend on effective administration.

Administration activities are performed so as to coordinate the overall activities of the
organization. Administration activities are mainly concerned with decision making and policy
making. The main activities related to administration are performed by the head office units.

The head office units provide a number of support services to the operations group. The
directorates at the Head Office are:

• Finance
• Personnel and Administration. Projects, Design and Construction.
• Corporate Planning and Research.

1.8 Level of Technology

The level of technology used at this organization is both modern and local technology on its daily
activities. The first technological advancement at TANESCO is that to every table of an
employee there is a computer that is linked through one computer system which facilitates and
simplifies the means of communication and performance from one office to another with
customers and vendors as well as employees themselves saving time to move from one office or
places to another. The other mode of communication is internet; The Company has the website

7
where every employee has an email address which also facilitates communication within and
outside the organization.

However the organization use modern ways in different activities like use of computer for their
activities dhow they are still using some of outdated technology equipments but still doesn’t
cause huge disturbance in work performance.

On the other side the organization, uses local and technology for security, they have security
cameras, for taking records of all movements in the organization which will easily help in
monitoring their security.

1.9 Customers

TANESCO customer ranges from residential electricity users, commercial users and industrial
users. TANESCO operates in the manner that it creates a friendly relationship with its customers.
To enhance this, the company has established the customer relation department in every region it
operates. Furthermore, the company has recently launched a Customer Service Charter. This is
a document which helps people to understand what an organization does, what its services are,
what services they can expect to get, and how to readdress when something goes wrong.

It is a legally binding that TANESCO ought to give, also states the obligations of the customers
when seeking those services.

1.10 Strategic Direction

Vision of the Company.

The vision of TANESCO is to leading Regional Provider of quality and affordable Electric
Power.

Also the overall strategic direction of TANESCO is to operate commercially and improve
reliability and quality of the power supply. The company also expects to manage new project
such as Mwalimu Nyerere power hydroelectric power supply project

The company is also set out the strategic direction of the sector for the next 25years and gets
assured of avoiding electricity shortage.

8
Mission Statement

Mission of TANESCO as the company is to deliver electricity in a most effective, competitive

and suitable manner

Core Value of TANESCO:-

The core values of TANESCO is Customer "Kwanza" We put our customers first at the
core of the business and provide outstanding service with each interaction and build a long-
term relationship.

Safety: We are uncompromising in our commitment to the safety of our employees,

customers, community, and natural environment.

Integrity: We upload the highest ethical standards and promote trust and respect in all our
business endeavors.

Teamwork: We achieve our goal by embracing diversity and supporting each other.

9
Innovation: We are encouraging creative thinking for continuous improvement and adding
value.

Passion: We have an unyielding drive to the work we do and strive for the success of the
company.

CHAPTER TWO
2.1 Placement in the Organization.
2.1.1 During the whole period of my practical training I was placed in the Finance department.
The duties performed in Finance department are cost capitalizations, budget utilization, vouching
and posting, cost estimation in different cost center, payments and in recording of data etc.

In finance department I was assigned to perform various tasks in which some were routine based.
Some of tasks were performed in a team with other staff members while others were done
individually depending on the nature of the activities or tasks. For the few weeks I had been
working at TANESCO, I learnt the way people are supposed to work as a team and accomplish
tasks more easily and effectively. My placement in the organization was more valuable as I was
able to perform many pending tasks.

2.1.2 The Working Environment at TANESCO - Tanga region.

Regardless of some few difficulties and backward circumstances I faced during the training such
as absence of enough facilities, the working condition was generally good and pleasant to
support my training at large. The office was so much bigger that enabled me to cope with it quite
fast. The staff was very kind to me and gave me support when I asked for it.

I often worked in a team that included my fellow field students from other Universities and staff
members of TANESCO in executing tasks since many tasks demanded more time and
concentration.

10
I was fully supervised at the beginning of my practical training, generally I was assigned to one
supervisor but I worked under the supervision of more than one supervisor as I was shifting from
one team to another randomly because there was no formal arrangement indicating the team not
to allow a trainee to pass across other teams during the time of the practical training.

2.2 Tasks and Duties Performed.

• Preparation of Bank Reconciliation Statement.

In preparation of a Bank Reconciliation statement, the Cash Book is updated to check if the
amount shown in the Bank Statement appeared in the Cash Book. This is done because there
are some amounts that are recorded by Bank but are not recorded in the Cash Book example
Bank Charges, Standing order charges, which are normally recorded by the Bank but are not
recorded in the Cash book.

Then after wards to reconcile the Cash book with the Bank Statement, I looked at items which
appear in the Cash book but don’t appear in the Bank Statement. The amounts which appear in
debit side of cash book are normally supposed to be shown on credit side of the Bank
statement and when such amount or transaction didn’t appear this in credit side of Bank
statement it’s called un-credited cheque.

Also, normally items which appear in credit side of cash book are normally supposed to appear
on debit side of the Bank statement. When such amount or transaction didn’t appear in credit
side of Bank statement it’s called un-presented cheque. Un-presented cheques can be described
as cheques which are written by the company for payment but are not presented to the Bank for
payment.

The basic reason as to why in preparing Bank reconciliation statement the un-presented
cheques are added to the balance as per adjusted cash book is because un-presented cheques
reduce the debit balance of the cash book make because when an accountant issue a cheque to
a payee for payment, he assumes that that payee will go to the Bank to receive payment, thus
he deduct cheque amount in the company’s cash book

• File Management
This was done by filing and sorting of payment vouchers and invoices into files based on month
received or issued and control number which is the number given to voucher reserved in a year.

Completed issuing voucher was to be compiled to the files for reference and audit controlling
purpose. The vouchers had to follow the series of control numbers and filed accordingly.

• Writing of Payment vouchers

11
There are different types of payment vouchers such as; cheque payment voucher, journal
voucher, petty cash voucher, petty cash payment voucher, petty cheque payment voucher and
others.

Journal voucher is a document used by TANESCO to transfer particular cash from one
customer account to the other or to transfer debt from one customer account to the other.

Transferring of cash from one customer account to other is basically for one reason only. It
may happen that cash deposited in customer A’s account instead of customer B’s account this
occurs generally due to human error of cashiers.

Normally each TANESCO customer is given his/her own customer account and his/her own
customer reference. The customer reference enables the TANESCO staff to access the
customer account and record any transactions involving the customer, thus when payments are
done the cashier normally record the customer reference and the respective cash that customer
wishers to pay.

It may so happen that the cashier can record the wrong customer reference thus the cash can be
deposited into the wrong customer account. This error is corrected by the use of the Journal
voucher whereby I had to write the amount of cash to be transferred to the account to be
debited, the amount to be credited and also the receipt number of the paid amount as a proof
that that amount was received by the cashier.

For instance; Cheque payment vouchers are used to pay creditors not more than ten million and
petty cash payment vouchers used to pay customers and other employees not more than two
hundred thousand.

• Preparation of Debit notes.

A Debit note; is a voucher which is used to charge the cost of units consumed by the
customers. A Debit note voucher is used by TANESCO for computing cost of unit’s
consumed by the costumer for a particular period of time. The computation of electricity
charges when the meter was defective (Non- technical losses), Computation of correct
electricity charges of wrong are all done by using this important document.

In order to prepare this document I was supposed to know the number of units used by the
consumer for a particular period of time, the tariff in which the consumer is in, per unit rate to
charge a particular consumer according to the tariff the consumer is in and the value added tax
rate for that period.

• Preparation of Credit notes.

A Credit note; Is a voucher which is used to cancel the recorded cost of units consumed by the
customers. Credit notes are used by TANESCO for cancelling and reversing all the electricity

12
charges which have been wrongly entered in the customer’s account example of such amounts
that are cancelled by the use of credit note is that sometimes TANESCO cut off electricity
from customer due to nonpayment of bills but TANESCO still prepares monthly charges for
this customer as if he/she has electricity. Now all these amounts which have been entered
wrongly are cancelled by the use of credit notes.

In order to prepare this document I was supposed to know the number of units wrongly
recorded in consumer account for a given period of time, the tariff in which the consumer is in,
per unit rate to charge a particular consumer according to the tariff the consumer is in, the
value added tax rate for that period and also I was required to give a concise reason as to why
the amount was cancelled.

• Reversals of Batched documents.

After preparation of debit and credit notes has been completed, the credit and debit notes are
sent to the Regional Revenue Accountant and the Regional Manager for approval. After being
approved the debit and credit notes are returned to us so that we can put them into batches.
Each batch consist 10 credit or debit vouchers. After the being batched the credit and debit
notes are sent to TANESCO data entry department so that the corrections can be posted in the
main TANESCO customer Database for adjusting the respective account. Thus after the
batched debit and credit notes are entered in the TANESCO customer Database, the net effect
is then reflected in the customer’s account.

Reversing batched documents is done because of two reasons. The first reason is that if the
Auditor is not satisfied with the reason as to why a customer debt is cancelled.

The second reason is if it has been discovered the customer dues has been cancelled two times
or more. Sometimes due to human error it can happen that a customer debt is cancelled more
than once thus the debt which has been wrongly cancelled must be reversed.

When Reversing batched documents I needed to know the number of units to be re-entered in
the in consumer account for a given period of time, the tariff in which the consumer is in, per
unit rate to charge a particular consumer according to the tariff the consumer is in, the value
added tax rate for that period and also I was required to give a concise reason as to why the
batched documents has been reversed.

• Recording of daily and monthly cash collection.

In TANESCO they use online receipting where receipt is produced by online computer
operation at the end of the day the regional fund officer will instruct the regional system
administrator to process counter receipting audit report which show the total amount collected
by each cashier. Also for each district they supposed to send their daily collection report
through telephone or visiting to the regional office.

13
 During my training I was preparing daily cash collection from daily report from regional office
and different district and posted to the monthly cash collection schedule. Since I was present in
data entry office at the end of the month so I was able to confirm the balance at the end of the
month for each district office and regional office if they are correct and then printed the service
line payment and consolidated report which required to be sent to head office at the end of each
month.

• Verification of credit balances in customers account.

TANESCO is not a bank thus normally customer’s accounts are supposed to have nil balance
or outstanding balances but never credit balances. A credit balance is a rare balance and I was
given a task to find to why certain accounts have got credit balances. The billing accountant
gave me a list of accounts with credit balances. And asked me to state as to why those accounts
came to have credit balances.

The one and only factor to identify as to why some customers’ accounts have got credit balances
is the units consumed by the customer. This is simply because the company charges the customer
basing on the units consumed. During my investigation I recognized two basic reasons as to why
some customer’s accounts have got credit balances are as follows;

• The fact that sometimes due to error in meter reading the customer is being over-
charged because the meter reader records higher units consumed by customer than the
real actual consumed by the consumer. The credit balance thus arise when the customer
pays for the units he has not actually consumed but was told he consumed them due to
meter reading error and then that consumer come to TANESCO offices to complain
about the bill he paid but didn’t agree with.

Now when the error has been corrected then it will be discovered that the customer has paid for
more units than actually required thus the company will owe the customer for the over-charged
units.

• Some customer’s accounts have got credit balances is because of customer’s meter
being defective. TANESCO charges customers according to the units consumed and
when the meter is defective then that costumer won’t be charged simply because the
meter reader has not recorded units consumed by customer since the meter is not
working.

The credit balances arise because some customers even if they see that the monthly bills are nil
they recognize that they consumed electricity and thus decide to pay a certain amount thus
creating a credit balance. Normally this credit balance will be offset when the non-technical loss
is computed.

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2.3 Interest on the Duties.
All duties I performed were very interesting to me and were related to my profession of
Accountancy and finance. I enjoyed the duties that I performed since they helped me to increase
my understanding and experience in the real working environment especially in interacting with
different people.

Also being a part of a large and a Monopoly Company in our country makes me feel so proud
towards working at Tanzania Electric Supply Company Limited as a parastatal organization
under the Ministry of Energy and Minerals. The company is fully owned by the Tanzania.

2.4 Measures to the Demands of the assigned Tasks.

The assigned tasks were very challenging as they needed more experience and time whereby
some demanded computer knowledge, others involved dealing with people directly and touching
personal issues, some demanded working under pressure and little supervision, hence required
one to be creative and work from what you know against what you do not know, therefore it
needed one to have some additional initiatives and understanding to deal with them.

For example, in some instances during my daily routines I interacted with annoying customers
and naive staffs, it was generally challenging to deal with them. However some tasks demanded
more time, team work and concentration.

2.5 Problems faced/experienced in executing tasks

I cannot say that during my practical training I never faced any problem in executing the tasks
assigned to me. Even though Finance department is well organized. The staffs are well
cooperated and they work in teams.

The problems that experienced at TANESCO were as follows;

• Office facilities were a problem in undertaking the duties assigned. Computers were not
enough to accommodate all of the students attending practical training had to remain
idle for sometimes when the duties assigned required the use of computers and all the
computers are in use for other important duties.
• The use of ISCALA information system for data posting. This required some computer
skills and knowledge which I did possess them in a little learning. This forced to take
some extra time and work on these accounting packages. Sometimes we had the
problem of network which causes us to stay idle until the network to be good for doing
the works.

2.6 How problems was handled (solutions to the problems)

The problem of inadequate office facilities can be solved by the office by having a fixed number
of students for practical training because by only increasing the number of chairs and computers
cannot solve the problem.

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To solve the problems associated with lack of computers skill I did undertake a helpful measure.
I was very inquisitive and eager to learn from my fellow students and other staff members.
Whenever time allowed I used it to learn something new about computer application.

2.7 Expectations before going for the Training.

Sincerely, my expectations before going to training were so much higher; mostly I was expecting
to apply what I have learned for two years in. Furthermore, I was expecting to face challenging
duties which demands more creativity and hard working. I was expecting that to be treated the
same as other staffs within the company.

The treatment of practical trainees in the section I was placed was convincing since most of us
were even given some kind of special care.

2.8 New things learned from the Training.

In my practical training at TANECSO I learnt different things that widened my understanding on
the matter of working in a real environment and the operations of TANESCO. The following is
the summary of things I learned at TANESCO.

• The most important lesson I learned working at TANESCO is that, an employee of any
organization should be well prepared while executing office duties especially when
dealing with customers or other stakeholders outside the organization. This will help to
smooth out work operations and to avoid work delays and misunderstandings.
• I learned the advantage of working as a team. Team work made various tasks to be
completed within short period of time and avoid errors which could be made by a single
person.
• I gained new experience from other staff members whom I shared together in
performing various activities. I also learnt about work ethics which include how to
behave according to the task, I was assigned to perform and how to dress in the office, I
also learned how to interact and exchange ideas with other staffs working in different
sections.
• I learned the manner in which the Tanzania Electricity supply Company that is through
generating, distributing and transmitting.
• I also learned the application of the computer in performing various activities. For
example using Iscala system, Sophos system and Microsoft Excel in performing basic
TANESCO activities.

2.9 The gap in teaching between Theory and Practice.

Theory and practice are directly related to each other. Theory builds the way for practice to take
place because one cannot practice something without knowing its theoretical aspects. However
during my daily routines at TANESCO I noticed that there is quite a gap between what I learned
at the college (the theories) and what I was actually practising at the office.

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For instance, at the college we learned to use computer and its applications such as Microsoft
Word and Excel theoretically, but when I was assigned tasks like posting invoices in the system,
booking and some of budget utilization and some of cost estimation from different cost centres
etc, was very difficult since everything was new to me.

2.10 Employment Prospects.

2.10.1 Being employed by TANESCO.
Firstly, l would always like to contribute something to my government, plus the good working
conditions, a good cooperation among employees of TANESCO and potential for nice career
development that I experienced at TANESCO.

2.10.2 Possibility of being recruited by TANESCO.

I believe the organization would be delighted as well to have me as one of their permanent or
even temporary employees for they really appreciated the level of my team working capability,
punctuality, hardworking, my ability for fast tasks executions as well as my ambitious desire to
learn everything.

2.10.3 Promises for Employment.

Tanzania Electrical Supply Company did not give a direct promise of employment but they
advised me to apply once they advertise the posts as they would highly recommend me to be
considered for employment.

2.11 Relevance of the Attachment

My placement at Finance department was relevant because the duties that I was assigned on daily
basis were in many ways relating to my profession of Accountancy and finance, the attachment
also added more in my career advancement since it assisted in enhancing my skills, knowledge,
work abilities and attitudes towards the real working environment. Most importantly the field
attachment has provided me with the great confidence toward the competitive labor market since
it helped me to acquire work experience.

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 CHAPTER THREE
CONCLUSIONS AND RECOMMENDATIONS
3.1 Conclusion.
Generally, the field attachment program is very important as it builds the student’s capacity in
problem solving, skills development and experiences in work performance. With reference to my
placement at the Tanzania Electric Supply Company, the program enables students to apply the
theoretical knowledge acquired in the classes to the real environment, whereby they test
themselves whether they are competent enough in accomplishing the tasks effectively and
efficiently using the knowledge acquired from theory.

The policies and procedures used by TANESCO in providing ELECTRICITY were generally
fair and reasonable. The organization has application procedures on the supply of power,
distributing to the customers.

Despite the above, TANESCO ensure availability of the service to the customer without any
hesitations and avoid obstacles that can affect the provision of services.

Apart from the strength occupied with the organization, there are weaknesses revealed by the
organization.

TANESCO is the monopolistic company, it has the great power to influence the price without
considering the service offered, the organization is the price maker and thus the consumer has no
bargaining power.

Regardless of power to influence the price, it has the poor provision of the service no matter the
policy maintained to provide the satisfactory but the service provided is not compared like the
way it is aimed and narrated into the polices.

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Hence the effectiveness of facilitation of part payment to the customers, Most of the customer
benefits have been experiencing which normally served with the economic situations and the
lower incomes still fail to meets the customer requirements.

3.1.1 Strength and Benefits of the Field Attachment Program.

Practical training exposes students to working environment and technologies in which they meet
people of different background, behaviors, qualifications and experiences which provide them
the confidence in the competitive labor market.

Also practical training exposes students to a mass of opportunities available and makes them
realize the prospective employers as being in practical training makes the students acquire new
skills, attitudes and experiences towards work which are important tools for seeking
employment.

Furthermore, the training tends to bridge the gap between theory and practice in the sense that it
makes the students physically practice the theories had been learned at school, also there are
some issues that one cannot learn in the classes but only in practice.

For example dealing with different kind of peoples at work, handling different cases arising in
day to day work activities and other routine problem solving are usually not taught at school.

Practical training increases the student’s ability and capability in executing their tasks in
analytical, innovative and creative ways. This is because students encounter different challenges
in the working environment they are placed and therefore increase their competence in the
competitive labor market.

3.1.2 Weaknesses of the Field Attachment Program.

The major weaknesses of the program are;
• Firstly, it covers a very limited period of time; the 8 weeks that a student is supposed to
undertake the training are not sufficient enough since the students could learn more and
practice more activities if the duration was more than 8 weeks.
• Secondly, there is no proper organization within the allocated departments, for instance,
in the department that I was placed there was no any permanent working tables that field

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 students could use, and also the department recruited a large number of students that it
was difficult to accommodate all.
• Finally, the field attachment program fails to meet the expectations of most students
since many of the duties assigned to duties which are more clerical.
However, my placement at TANESCO was very enjoyable due to good working environment,
team work and friendly work relationship.

Sincerely speaking, the practical training is very important for University Students. Currently the
program is well run but we still need more efficiency in performance. A lot of work has to be
done so as to be able to justify the meaning of the Practical Training.

3.2 Recommendations
TANESCO is the Parastatal organization which is responsible in the supply of power it should
make service available to the customer without hesitation, charging the fair price and affordable
to the customer, increase the accountability to the customers.

3.2.1 To College of Business Education

To bridge the gaps in teaching theory and practice College of Business Education. [CBE] should
prepare a work plan to show specific tasks, towards specific objectives for students to perform in
different attached organizations. Also the teachings in school should not be theoretical rather
than practical. In this case issues such as accounting packages and computer learning should be
practical in institute and not to wait until filed work.
Additionally, the following are my suggestions towards improving the field attachment program.

• Extension of training period, there is a need to extend the length of the training by either
increasing the period of training from eight weeks (two months) to twelve weeks (three
months) or break the training into two phases. Phase one to be done during the first year
of study and the second phase to be done during the second year. By extending the
period of the training, students will be able to cover and put into practice a wide part of
their profession. For example, the students will be exposed to those activities done
semiannually or annually like preparation of budgets. The need to extent the program
arise because within the two months organized for practical training, students will find
either those activities are already done or not yet performed in that organization of
placement.
• More emphasis on the practical computer knowledge, since knowledge of computer is an
important tool in today’s world, it is important students be well trained in different
computers applications. The computer training courses offered currently are still
inadequate to equip students with knowledge required in the work performance. This is
because much of the training is too theoretical with less emphasis in practice due to
inadequacy of computer facilities in the students’ computer laboratories. I therefore,
recommend that the institute should make efforts in increasing the number of computers

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 since most of the current ones are not working properly to accommodate some of the
needs.

• Since many organizations are reluctant to allow students to undertake practical training
within their organization, places to conduct field attachment should be the responsibility
of the College of business education [CBE] so as to make sure every student gets a place
at the right time since in now days it has become very difficult to get place to conduct
practical training.

• I also recommend that CBE field supervisors who visits the field attached areas should
visit students early so as to observe for any problem faced by the students in field
placement.
3.2.2 To Tanzania Electric Supply Company.
• TANESCO and other organizations should grant of certificates to the field officers
evidencing their contribution and training that they underwent during their field
attachment in the organization. This will among other things, increase the student’s
morale knowing that their work is recognized.
• An organization should increase number of facilities such as office tables and computers
so as to be able to accommodate most of the field students. This need arise since from
what I have experienced the organization tends to recruit a large number of field students.
• An organization should Increase number of employees. For example in finance
department (capital expenditure section) office they have a lot of work but they are only
two employees and also in petty cash has only three employees in particular office which
they are not enough to cover everything in time considering the weakness of the system.
So if possible the number of employees should be increased so that works will be
completed in time.
• Lastly, I recommend that an organization should value the matter of practical training, by
this I mean the organization should properly allocate field students on their departments
truly based on their professions, this will emphasis the application of the theoretical
knowledge that the students have learned.

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 REFERENCES
• Field Attachment, Tentative Report Format and Guide for Higher Diploma in College of
Business Education [CBE].
• http://tanesco.co.tz/index.php/about-tra, Sunday, September 10, 2017, 11:42:54
• Stephan B (2005), TANESCO background, Germany; published by noblegret company
limited’s.
• Stony, N (2013) customer relations, USA; Published by safina alexinder Texas Company
limited.
• Tanesco, (2007) Tanesco fleet management manual. Tanzania.

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