ACKNOWLEDGEMENTS

The success of this report is come up with joint effort and cooperation of different people, I m
grateful to them and I would like to express my appreciation to the following:

I thank deeply Almighty GOD for everything in life.

I would like to thank my industrial supervisors and academic supervisor who devoted and
committed their time and effort helping me with their close guidance and support, Executive
secretary of Kivu sector for giving me this opportunity to carry out my internship in the sector
that he is heading and all other member staff in different departments.

I hold my gratitude, to my CBE supervisor who tirelessly came to Kivu sector to see whether
what I was doing was connected to what I studied in the class, thank you for your guidance.

I hold my gratitude towards career center staff and CBE administration at large.
Finally, special thanks go to all members of my family and friends who in one way or another
made the completion of training and this report possible and special thanks to my
sponsor(Rwanda Education Board).

i
DEDICATION

This book is dedicated to:

The Almighty God

My dearest Mum and Dad
Family Silas MAJYAMBERE
Vestine UFITINEMA
My brothers
My cousins
My colleague Emmanuel HAGENIMANA
To my academic friends and colleagues

I am always grateful for your consideration support in my project and my life

as well.

ii
DECLARATION

I hereby declare that, except where otherwise indicated, this document is entirely my own work
and has not been submitted in whole or in part to any other University.

Name: SEMANA Theogene

Signed.Date.

iii
CERTIFICATION

This is to certify that the internship report written by Theogene SEMANA reflects his internship
conducted in Kivu sector in accounting department under my supervision and guidance.

Name of internal supervisor: Mr. RUHUMURIZA N. Alfred

Signature and stamp

Date ..//2015

iv
CERTIFICATION

I, Mr. Uzziel HATEGEKIMANA, certify that this is a genuine internship report of SEMANA
Theogene who carried out his internship in Kivu sector from 24th June 2014 to 25thAugust 2014
in Accounting department under my supervision and guidance, for the award of Bachelor Degree
in Business Administration, in the Banking Department at the College of Business and
Economics.

Academic supervisor: Mr. Uzziel HATEGEKIMANA

Signature: Date: ................./ / 2015

v
LISTS OF ABREVIATIONS

ADENYA : Association pour le dveloppement de Nyabimata

ATM: Automated Teller Machine

CBE: College of Business and Economics

CDC: Community Development Committee

IAS: International Accounting Standard

ICT: Information Communication and Technology

Ms: Microsoft

NSF: Non-sufficient fund checks

PAC: Political and Administrative Committee

SC: The Sector Council

SEC: The Sector Executive Committee

UR: University Of Rwanda

USAID: Unite State of America International Development

VUP: Vision Umurenge Program

vi
Table of Contents
ACKNOWLEDGEMENTS ........................................................................................................................... i
DECLARATION ......................................................................................................................................... iii
CERTIFICATION ....................................................................................................................................... iv
CERTIFICATION ........................................................................................................................................ v
LISTS OF ABREVIATIONS ...................................................................................................................... vi
List of tables and figures .............................................................................................................................. ix
INTERNSHIP REPORT ............................................................................................................................... x
ABSTRACT................................................................................................................................................. xi
INTRODUCTION ........................................................................................................................................ 1
1.1 Background of kivu internship place ............................................................................................ 2
1.2 List of projects partners with kivu sector ............................................................................................ 3
1.3 The Sector Organizational Structure ................................................................................................... 3
2. JOB DESCRIPTION ................................................................................................................................ 5
2.1 Task 1. Data entry, checking of physical files and classification of documents. ................................ 5
2.1.1 Objective: ..................................................................................................................................... 5
2.1.2 My responsibilities: ...................................................................................................................... 6
2.1.3 Technical details ....................................................................................................................... 7
2.1.4 Scientific/professional skills required ....................................................................................... 8
2.1.5 Problems encountered and approach taken to solve them......................................................... 9
2.1.6 New skills/ knowledge acquired: ................................................................................................ 10
2.1.7 Team members on task ........................................................................................................... 11
2.2 Task Two: Bank reconciliation ......................................................................................................... 13
2.2.1 My Objective under bank reconciliation .................................................................................... 13
2.2.2 My responsibilities under bank reconciliation ........................................................................... 14
2.2.3 Technical details. ....................................................................................................................... 15
2.2.4 Scientific professional skills required ....................................................................................... 17
2.2.4 Problems encountered: ................................................................................................................ 18
3. LEARNING OUTCOMES ..................................................................................................................... 19
3.1 My first day on internship ........................................................................................................... 19
3.2 My best day on Internship................................................................................................................. 22
3.3 Having to deal with a difficult situation............................................................................................ 24
3.4 Complex task given........................................................................................................................... 27

vii
 3.5 Receiving positive response from the superior ................................................................................. 29
3.6 Realising that you have made a mistake ............................................................................................. 30
3.7 Finding yourself with nothing to do .................................................................................................... 30
4. SELF-EVALUATION OF THE INTERNSHIP ..................................................................................... 31
4.1 Expectations of my Internship position ............................................................................................ 31
4.2 The way my expectations were met .................................................................................................. 31
4.3 The new skills acquired .................................................................................................................... 31
4.4 The relevance of the job performed and what I was studied at CBE ................................................ 32
4.5 The rate overall performance ............................................................................................................ 32
4.6 The way I have changed as a result of internship experience ........................................................... 32
5. SELF- DEVELOPMENT PLAN ............................................................................................................ 34
6. CONCLUSION ....................................................................................................................................... 35
7. RECOMMENDATIONS ........................................................................................................................ 36
7.1 Recommendations the CBE .............................................................................................................. 36
7.2 Recommendations the CBE .............................................................................................................. 37
REFERENCES ........................................................................................................................................... 38
APPENIDIX ............................................................................................................................................... 39
Appendix 1.Kivu sector organization chart ............................................................................................ 39
APPENDIX 2.NYARUGURU DISTRICT MAP ................................................................................... 40

viii
List of tables and figures

Figure 1: Kivu sector organization chart ................................................................................................... 39

Figure 2 NYARUGURU DISTRICT MAP ......................................................................................................... 40

Table 1: List of Projects Partners with Kivu Sector ..................................................................................... 3

ix
INTERNSHIP
REPORT

x
ABSTRACT
The College of Business and Economics (CBE) is an institution of higher learning institutions
which enables its students to carry out their internship in various organizations purposely to
sustain them with employment environment in the future and this concern the level five students
have to conduct the internship attachment and make a report on it after completion.

Then, it is in these views that as an undergraduate student in level five, banking department I
have carried out my internship in Kivu sector. It is located in Nyaruguru district which is the
most southerly in Rwanda, lying between Mata and Kibeho sector district Its East, Nyamagabe
district in North, Rusizi and Nyamasheke in west and along the Burundi border in South.

In fact, during this internship of two months I have acquired how accounting of government
entities are done and how local taxes are collected, in addition Ive learn on how office
documents are entered in the system and how are classified so that it easy to get them back. I
have been performed two main activities; the first is data entry, checking and document
classification where I was supposed to enter and classify all daily transactions, my duties was to
ensure that all source documents are entered in the system. The second activity Ive done is bank
reconciliation where I was having duties to make reconciliation of different sector transactions.

In addition, in my internship I got chance of getting experience and networking of the working
environment. Before going in my internship I had purpose of matching theoretical skills learned
in classroom into field practices. The time I was given full confidence of performing my tasks, it
was the best day that I will never forget. Briefly, depending on experience gaining in working
place environment I am planning to continues my studies by doing MBA and professional
courses so that I will be important person that will give back to the Rwandan society and
worldwide as well.

Finally, I would like to encourage both parents, CBE, REB, RARG,NGOs, private sectors and
other sponsors involving in education to perform their party accordingly so that internship
running in effective manner and provide the greatest performance.

xi
INTRODUCTION

An internship is a short-term experience in which intern receive training and can build skills in a
specific field or career area. An internship can be paid or unpaid and can vary in hours and
length. The important element that distinguishes an internship from a short-term job or
community service is the intentional "learning agenda" that the intern brings to the experience.
Consider doing an internship to gain career-related experience during their studies or upon
graduation.

Internship is one of the credit courses offered in College of Business and Economics in his
academic program to be undertaken by undergraduate students. It is often carried out in different
companies and Institution that are available in Rwanda .The internship is practical course where
students used to get theories in class than practices. This is got either when attending various
lecturing, reading handouts and their researches in libraries as well as on internets. Answering to
the needs for students to apply theoretical competences and acquire hands-on skills in order to
resolve the problem of manpower in the labor market, the College of Business and Economics
has set one internship periods before the student complete Level five. These periods are
classified in that the students spend two Months. All that periods are opportunities for students to
get accustomed with work environment and to transform theories learn in class into practical. It
is in this framework that as a student in Level five in the faculty of Management, Banking
department has to conduct internship.

The internship also is set to prepare the students to get global picture on how job are done from
the view point of the field. It has crucial importance in accordance with real and professional
applications of the concerned principles and techniques.

In this course the trainee makes an assessment on the organization under study and in the
addition, the study and ultimate report by the student, generates greater implication to the
organization and the accomplishment of University studies in Bachelor of Business
Administration (BBA), In Banking Department.

1
 1.1 Background of kivu internship place

This part deals with detailed information about KIVU Sector, its mission, vision and a review of
its different departments.

There are 416 Sectors in Rwanda; The Sector is the third level administrative subdivision. The sector
committee coordinates all activities of its Cells and harmonizes the data collected from the Cells for
onward submission to the District. It sensitizes the population to implement Government programs and to
be patriotic. The Provinces of Rwanda are subdivided into 30 districts (Rwanda: uturere, sing. akarere).
Each district is in turn divided into sectors. There are 416 Sectors. This entire administrative structure is
undergoing a process of decentralization devolving greater authority to local governments and
municipalities following an administrative reorganization begun in 2002.

KIVU Sector has been created in 2006 this sector created by government of RWANDA in his
reform of decentralization where services currently offered by district are given at the sector
level in order to reduce time and cost for people; this reduced enormous number of people at the
district to request for services and this Sector are composed by 5 cells: Gahurizo, Rugerero,
Kimina, Cyanyirankora and Kivu Cell.

In this sector most of people are depending on livestock farming where they used to cultivate
wheat, Irish potatoes, maize and tea plantation .in other hand this sector used to grow the forest
where most of taxes collected are derived from different activities like charcoal burning, and
timber exploitation. There are other different government institutions like school both primary
and secondary, health center. We can say also different commercial centers and local market
which allow the people for exchanging their production.

2
1.2 List of projects partners with kivu sector

No PROJECT NAME ACTIVITIES

1 Rhnanie-Palatinat (Germany ) Construction of primary schools

2 USAID Reduce poverty

3 Concern worldwide Malnutrition reduction

4 Global fund Work with health center development

5 ADENYA Promote livestock farming

6 Redirect Nyungwe park conservation

7 VUP Implementation of government vision

2020 strategies

Table 1: List of Projects Partners with Kivu Sector

1.3 The Sector Organizational Structure

The Sector is the third level of administration where people participate through their elected
representatives. The following is the administrative structure at the Sector level.

(i) The Sector Council (SC)

There is a political organ for policy-making decisions called the Sector Council. The number of
Sector Council members is determined by the number of Cells forming the Sector. The Sector
Councils functions include approval of Sector action plans and programmes and ensuring the
follow-up of their implementation.

(ii) The Sector Executive Committee (SEC)

The Sector Council (SC) elects the Sector Executive Committee (SEC) to support the preparation
and implementation of its policies, plans, and decisions.

3
The SEC is composed of 10 members and monitors the day-to-day administration of the Sector
and the implementation of the decisions and plans of the Sector Council.

The Sector Executive Committee works with the technical support of its two sub-committees:
The Political and Administrative Committee (PAC) and the Community Development
Committee (CDC).

4
2. JOB DESCRIPTION

The kivu sector, the place where I conducted my internship, has a number of different
departments; however I carried out my practical training in accounting department which
comprises also all finance related activities.

In my internship I have many tasks and responsibilities that I supposed to carry out, I was
supposed to look and try to work hard so that come up with great experience gain from my
hosting institution. Concern my job as I have said in the report I have working as Accountant,
data entry and checking of physical files and classification of documents.

The second task was to make the accounting where I was1 supposed to correct the errors in
account receivable analysis, I was made the bank reconciliation where I supposed to match the
amount of bank statement to the amount of our cash book by revealing where errors have been
made in the transactions and provide the report to my supervisor ,it was not easy for me because
of huge transactions that I was suppose do handle and it was like the whole year without bank
reconciliation , I learned on how to presses payment to many people by working with VUP
officer for making payroll where we did payment of different workers in VUP Program

2.1 Task 1. Data entry, checking physical files, and classification of documents.

2.1.1 Objective:

Under the supervision of accountant, our main objective was to ensure that the books of accounts
are complete and recorded accordingly and classified in respective folder chronologically so that
it can be easy to get documents.

Those my specifics objective under data entry;

Confirming information, operating plans of data entry and preparing documentation.

Maintaining reports, duties and files.
Collecting, sorting and arranging information to enter in records.
Focusing on details and enter information perfectly.
Entering all perceptive information of accounts in electronic files.

5
 Helping out other workers in copying, typing, filing and other duties.
Maintaining staff's works and ensuring all responsibilities are completed on time.
Performing managerial tasks including filing.
Analyzing information to find out solution on complex problem like change of procedure
method, alteration of equipment.
Verifying data sources such as personal reports and financial records.
Making corrections in the encoding before submission.
Coordinating with my supervisor as required meeting deadlines.
Encoding correct information and details.
To use my abilities efficiently for organizational as well as individual development by
teamwork and personal efforts as data entry clerk in organization.

2.1.2 My responsibilities:

Review invoices, and other accounting documents.

To record transactions
To check for errors in different accounts
Filling in the respective folder different data collected
Entering different data in the computer

Ensure that classification have done correctly.

Analysis account receivables
To ensure that all amount are matching if not so I have to report the case
Checking of physical files.
Entering physical files into the system.
Checking whether those files are in the system or not.
Classify those files in their previous place.
Prepared documents for data entry
Verified, updated and corrected source documents
Entered data into designated database and forms
Checked printouts and performed statistical checks for accuracy
Recorded all tasks and activities

6
 Prepared and submitted reports
Routed data to appropriate staff
Researched and retrieved requested data
Performed daily control functions.

2.1.3 Technical details

In order to ensure quality of work in accounting department, Ive got a task of entering,
classifying, and filing all transactions that were done in the sector from different activities.
However, Kivu sector is a government institution that receives several different categories of
people from the sector and even other people doing business in the sector which has different
attitudes and behaviors. More to this, some of them have little knowledge on the institutions
rules and regulations; this requires giving your time and effort to satisfy their needs by
explaining, helping and directing them for the interest of maintaining their satisfaction. The
sector has more transactions from different activities like charcoal burning and timber making
license, different taxes, and other certificate fees, here we can say birth, single, weeding
certificate and other revenues collected in different centers in the sector.
I have to collect all those invoices from tax collector and then record in the cash book and
entering them in the computer, and then classify them chronologically in the respective folder
and summarize the report. For this task I have acquired different skills on how I can arrange
different staff documents in order to make someone else to get it easily and to avoid any
subsequently loss of documents.

Know how to offer service with different people of different attitudes and behaviors.

Creating good relationship between the sector and its stakeholders.

Preparing and keeping supporting documents

Recording transactions

Know to reconcile the cashbook and the suspense account

I was supposed to enter the physical files into the system and checking whether such file appear
in the system and if not find I was supposed to enter it so that after in checking they will be
aware whether such file is in the system or not. I was working using filing checking system

7
which was different software like Ms Word and Ms Excel that I have gotten to use and gave a
chance to increase my speed while typing on computer.

2.1.4 Scientific/professional skills required

In my task professional skills required depends on structure of work given and its content where
I have elaborate above how the task was structured, it requires having communication skills and
listening skills because data Ive been handled was in different languages in order that having
such required knowledge was great impact on the well going of my task. It requires computer
literacy skills because we need to enter given data in the system. It requires providing a solid
foundation of critical analytical skills, promotes ethical awareness, enhances communication and
networking skills, and introduces regulatory compliance like IAS. It is the language of business
and this program offers a well-balanced education that emphasizes fundamentals as well as
practical application.
Briefly the required skills needed under data entry can be summarized as below;

Skilled to write and speak English.

Strong interpersonal and communication skills.
Expert to make use of MS-Office, MS-Outlook and HTML.
Able to help senior management.
Exceptional management and leadership skills.
Exceptionally self-starter and self-motivated.
Always ready to learn and develop with the organization.
Hardworking and have good personality.
Able to work with inflexible work schedules.
Extraordinary skills to create and maintain rapport with coworkers.
Capacity to identify and solve out organizational problems.
Able to keep records and reports of files and important data.
Ability to learn from mistake.
Able to learn codes from computerized files system.
Outstanding skill to keep data privacy.
Excellent ability to provide good customer service.
Good awareness to safety issues.

8
2.1.5 Problems encountered and approach taken to solve them
The first day of doing new things in new environment is not an easy task because of new
responsibility that is not routinely done but I tried all my best for that the following are some of
the problems encountered during my internship period:

Theres no doubt that the internship environment is changing. Jobs that used to be entry level
have turned into internships with no paid vacation or benefits.

Any job will have challenges, but after two months of my own internship experience, I've found
that there are some common intern challenges in my internship

a) Busy working environment

Because interns are just glad to get a foot in the door, at my internship place sometime they used
to take advantage of me as intern by giving me very long hours of dull repetitive work which
required to work even in the weekend in order to meet the deadline .

Solution: I tried to keep my long term career goals clearly in mind to make it all feel worth the
effort and I used to persist in order to make my work satisfactory to my supervisor.

b) Lack of adequate direction

Sometime my supervisor gives me a project to do and he forgot that I am new in the field, and
even the directions don't quite make sense to me. This goes along with dont assume. Ask ask,
ask! Even its my right as an intern and its their duty as a supervisor, it is somehow challenges if
you didnt given clear explanations on what to do and the way of doing such project.

Solution: Sometimes supervisors are not located on site. I tried to use different means of
communication so that I can communicate with my supervisor through email; email is useful
when outlining complicated directions, but usually a phone call is quicker and can communicate
more. It also gives your supervisor a voice to attach to your name, thus making you more
memorable.

9
 c) Lack of enough cooperation

Sometime I faced problem for my coworkers; it is not often to happen but it arrived that there
was no enough collaboration about some staff issues.

Approach taken to solve them:

I have been tried to approach my supervisor for advice and adequate guidance, Ive been tried to
follow all guidelines given and work in team for any matter happened as we work in group I get
opportunity to enhance skills through group activities. I used to take care and to have due
diligence and to work always with clear purpose.
Solutions:
I tried to work hard and using knowledge so that I overcome the stated problem by respecting
time and to be punctual in all tasks I was supposed to perform, I have to ask where I am not good
at, and to follow all instructions on how work is expected to be carried out.

2.1.6 New skills/ knowledge acquired:

1. Having knowledge on new software
2. Increasing speed while typing.
3. Problem solving skills
4. Persistent
5. Able to work in teams
6. How government fund are distributed among their institutions

10
2.1.7 Team members on task
Supervisor: EXECUTIVE SECRETARY
Level: Bachelor
Position: EXECUTIVE SECRETARY

Responsibilities:
1. Ensure clear guidance of intern and proper working environment
2. Ensure that intern is well oriented and given adequate responsibilities
3. Ensure that interns is punctual and doing what is supposed to do
4. Ensure that all tasks given to the intern are performed accordingly
CO-WORKERS
POSITION: Accountant
Level: Bachelor
Responsibilities;
Accountants keep track of the money in an organisation and make sure that there is money to pay
salary and to keep the organisation in operation. They do the books for each department and
make sure that every franc is accounted for the government entities. Briefly is to make sure that
the organisation has a sufficient amount of working capital (the amount required to meet its daily
operations) for its smooth running and to keep the transactions into records.
In fact, those are below specifics responsibilities of an accountant in sector;
Bank reconciliation and adjusting cash book
Printing Bank reconciliation for approval
Posting and Report preparation
Receiving payment vouchers from tax collector
Verification if supported
Grouping chronologically according to the bank a/c
Coding and Data entry on cash a/c
Compile and analyse financial information to prepare entries to accounts, such as general
ledger accounts, and document of transactions.

11
 Establish, maintain, and coordinate the implementation of accounting and accounting
control procedures.
Analyse and review budgets and expenditures for state, and grants.
Monitor and review accounting and related system reports for accuracy and
completeness.
Prepare and review budget, revenue, expense, payroll entries, invoices, and other
accounting documents.
Analyze revenue and expenditure trends and recommend appropriate budget levels, and
ensure expenditure control.
Explain billing invoices and accounting policies to staff, vendors and clients.
Resolve accounting discrepancies.
Recommend, develop and maintain financial data bases, computer software systems and
manual filing systems.
Supervise the input and handling of financial data and reports for the organisation's
financial systems.
Interact with external auditors in completing government audits.

12
2.2 Task Two: Bank reconciliation

Bank reconciliation is the Analysis and adjustment of differences between the cash balance
shown on a bank statement, and the amount shown in the account holder's records. This
matching process involves making allowances for checks issued but not yet presented, and for
checks deposited but not yet cleared or credited. And, if discrepancies persist, finding the cause
and bringing the records into agreement.

Bank reconciliation is a process performed by a company to ensure that the company's records
(check register, general ledger account, balance sheet, etc.) are correct and that the bank's records
are also correct. The bank reconciliation for a company's checking account begins with the
company noting the balance per the bank statement and then making some notations about that
balance. For example, the balance on the bank statement is probably not the amount that appears
in the company's records. In all likelihood the checks written by the company in the days
immediately before the date of the bank statement will not have cleared (been deducted from) the
checking account. These are called outstanding checks. Another possibility is that the company
received money on the closing date of the bank statement and properly recorded the amount in its
records. However, the money was deposited into the bank too late in the day and will appear on
the next bank statement

2.2.1 My Objective under bank reconciliation

I used bank reconciliation in order to compare the records to those of the bank, to see if there are
any differences between these two sets of records for cash transactions. The ending balance of
the version of the cash records is known as the book balance, while the bank's version is called
the bank balance. It is extremely common for there to be differences between the two balances,
which you should track down and adjust in your own records. If you were to ignore these
differences, there would eventually be substantial variances between the amount of cash that you
think you have and the amount the bank says you actually have in an account. The result could
be an overdrawn bank account, bounced checks, and overdraft fees. In some cases, the bank may
even elect to shut down your bank account. It is also useful to complete a bank reconciliation to
see if any customer checks have bounced, or if any checks you issued were altered or even stolen

13
and cashed without your knowledge. Thus, fraud detection is a key reason for completing bank
reconciliation. When there is an ongoing search for fraudulent transactions, it may be necessary
to reconcile a bank account on a daily basis, in order to obtain early warning of a problem.When
it comes time for the annual audit, the auditors will always examine the company's ending bank
reconciliation as part of their testing procedures, so this is yet another reason to complete a
reconciliation. This is of particular importance if an organization is operating with minimal cash
reserves, and needs to ensure that its recorded cash balance is correct.

To verify the accuracy of financial transactions

To ensure the agreement between the amount in cash book and on bank statement.
To collect and detect errors in the period
To discover any material non-disclosed
2.2.2 My responsibilities under bank reconciliation

Determine the balance per book and the balance per bank.
Trace the cash receipts to the bank statement to ascertain whether there are deposits not
yet acknowledged by the bank.
Trace the checks issued to the bank statement to ascertain
To determine whether there are bank credits or bank debits not yet recorded by the
depositor.
Watch out for errors
match daily deposits to the bank statements;
monthly bank reconciliation in the accounting system
Bank reconciliation statement ensures the accuracy of the balances shown by the pass
book and cash book.
Bank reconciliation statement provides a check on the accuracy of entries made in both
the books.
Bank reconciliation statement helps to detect and rectify any error committed in both the
books.
Bank reconciliation statement helps to update the cash book by discovering some entries
not yet recorded.

14
 Bank reconciliation statement indicates any undue delay in the collection and clearance
of some cheques.

To identify errors that can result from checks that are incorrectly posted to a sector's bank
account

Explain Differences

To identify discrepancies between a sector's cash balance on its bank statement and its
books that may not be the result of an error or fraud but the result of a timing difference.

To Maintain Accurate Records

2.2.3 Technical details.

Bank reconciliation statement of Kivu sector is the activity that is involving of comparing the
bank balance as per sector's accounting records with the balance stated in the bank statement.

It was normal that sector's bank balance as per accounting records differ from the balance as per
bank statement due to timing differences; Certain transactions are recorded by the entity that are
updated in the bank's system after a certain time lag. Likewise, some transactions are accounted
for in the bank's financial system before the sector records them into its own accounting system.
Such timing differences appear as reconciling items in the Bank Reconciliation Statement.

Then it was my task to detect any discrepancies between the accounting records of the sector and
the bank besides those due to normal timing differences. Such discrepancies might exist due to
an error on the part of the sector or the bank. The preparation of bank reconciliation helps in the
identification of errors in the accounting records of the sector or the bank, I was supposed to
record any case and then after to report to my supervisor; this activity is very crucial to the sector
because cash is the most vulnerable asset of sector. Bank reconciliations provide the necessary
control mechanism to help protect the valuable resource through uncovering irregularities such
as unauthorized bank withdrawals. However, in order for the control process to work effectively,
it is necessary to segregate the duties of persons responsible for accounting and authorizing of
bank transactions and those responsible for preparing and monitoring bank reconciliation

15
statements. If the bank balance appearing in the accounting records can be confirmed to be
correct by comparing it with the bank statement balance, it provides added comfort that the bank
transactions have been recorded correctly in the sectorrecords. Monthly preparation of bank
reconciliation assists in the regular monitoring of cash flows of the Kivu sector unfortunately, I
was supposed to prepare the whole financial bank reconciliation.

The second task was to make the bank reconciliation where I was supposed to correct the errors
in account receivable analysis, by making the bank reconciliation I was supposed to match the
amount of bank statement to the amount of our cash book by revealing where errors have been
made in the transactions and provide the report to my supervisor, it was not easy for me because
of huge transactions that I was suppose do handle and it was like the whole year without bank
reconciliation.

Briefly, this is how I made bank reconciliation in my daily activities depending on guidelines
given by my supervisor and using my skills acquired in the Campus;

As we know, the statement from the bank gives you one figure. Your accounting records,(cash
book) indicates another figure. Most of the times those figure are different; I have to find and
explain the differences between the bank statement and cashbook.
a) I have to start with the Balance per bank. This is the month-end balance according to the
bank statement.
b) Add any Deposits in transit. These are deposits which you made before month-end, but
were not yet recorded by the bank.
c) Less all outstanding checks. These are checks that you issued and subtracted from your
books before month-end, but that weren't yet paid by the bank from your account.
d) Adjust for bank errors. Bank errors may occur if the bank incorrectly records a deposit or
a check. Errors in your favor should be added to the bank balance. Errors in the bank's
favor should be subtracted.
e) Add up all items in Steps (a) through (d) to arrive at adjusted balance per bank.
f) Enter Balance per books, according to the month-end trial balance. This is the balance of
cash according to the accounting records.

16
g) Add to the Balance per books any collections made or any electronic funds transfers
received by the bank. These are receipts received by the bank and added to the bank
account, but not yet reflected in cashbooks
h) Subtract any insufficient funds (NSF) checks from the Balance per books. These are
bounced checks that customers did not have enough money in their bank accounts to
cover.
i) Subtract any service charges or the cost of printed checks from the Balance per Books.
These are charges listed in your bank statement that are not yet reflected in your books.
They may include service charges for NSF checks subtracted in (h)
j) Adjust for any errors in your books by adding or subtracting them to or from the Balance
per books. In the event there is an error in your books, this is your chance to correct it.
k) Add up all items in (f) through (j) to arrive at adjusted balance per books.
l) Make sure the Adjusted Balance per Bank (e) and the Adjusted Balance per Books (from
k) are equal. If they are not equal, look for additional errors in the bank statement, the
books, or any of the above steps. The whole point of the Bank Reconciliation is to find
and correct these errors.
m) Lastly, I had to adjust the books for (h) through (l). Any adjustments to the Balance per
books require adjusting journal entries that either debit the cash account to increase it or
credit cash to decrease it. By adding adjustments to the Balance per Bank and the Balance
per cashbooks, I had to verify that all transactions recorded both by the bank and in the
cashbook have been properly recorded.

2.2.4 Scientific professional skills required

Bank reconciliation is not an easy work thus it requires those professional skills below:
Excellent communication skills to build relations with your pairs.
Ability to organize and prioritize a busy diary.
Good literacy and numeracy skills
Can handle large amounts of cash receipts efficiently and accurately.
Ability to review and resolve all unallocated transaction.
Flexible regarding your working hours.
Practical experience of processing and controlling a cash book.

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 Effective time management and be able to prioritize.
Computer literate, able to use Word, Excel, other Company financial

2.2.4 Problems encountered:

1. Busy working environment

Normally for this task of bank reconciliation it was not an easy work for me because I was
supposed to conduct bank reconciliation of the update Month and the whole past financial year in
order to submit report to district; it was very challenging to review all the transactions of the
financial from July, 2013 up to August, 2014.it is very problematic you cant imagine how an
accountant spend the whole financial year without doing bank reconciliation and this the biggest
challenge that Ive met and I was supposed to do it under deadline in order to submit the report
to the district.

Solution: I tried to keep my long term career goals clearly in mind to make it all feel worth the
effort and I used to persist in order to make my work satisfactory to my supervisor.

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3. LEARNING OUTCOMES

The chapter deals with what was learnt during the course of all internship duration, what was the
challenges encountered and how those challenge are overcame, conclusion for school that
thought to the practical training of all year Four students must undergo, before leaving to school
and also the recommendations.

3.1 My first day on internship

a) Context
My internship started from 24/06/2014 to 24/08/2014, the first day it was about the presentation
of the internee in office and different departments, the development of instruction program and
orientations in order to master the environment that I was going to operate in.

On my first day I was surprised on how they welcomed in the institution with great courtesy for
me. The tasks and project that I was assigned to were very interesting. At the beginning, I
noticed that the work and communication was done very fast. I also noticed the different
communications tools they were working with such as phone calls. This was a great opportunity
for me to communicate with everybody. For each office they were a cell phone number so that I
was able to get their phone number very easily.

My first day on internship was not easy for me; when I attain there was the point in time when
our interior controller was asking me to share with workers why I choose Kivu sector as place of
conducting internship. It takes much time to discuss about it, but they were very convinced with
my explanations. In few minutes I have start implementing theoretical skills learnt at school into
practical knowledge. The first time on my internship duration was not easy for me, the
environment was completely very different from to the first one, I was in the accountant office
where I tried to introduce me in the department and all other workers wanted to ask me as many
questions as possible, where am I coming from? What are my objectives? Why did I choose to
be trained there, hence it was difficult for me to copy with the environment, difficult to feel at
home, because everything was quite new for me. At the end of the day I can say that my overall
my introduction with my institution went really well. The work fits my education and I felt I
could learn a lot. I felt really accepted in the Kivu sector my internship place.

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 b) My role

During that situation, my role was patiently receiving every person in whatever he/she say to me.
Because in every institution people are different in their personalities and behaviors there are
difficult persons, there are good ones; therefore I accept them as they were, so that our school
image and reputation cannot be affected.

c) Action taken

The problem was to be familiar with others at work; the major action taken is socialization,
networking with other friends who are already employed, so that situation of being isolated can
never happen to me.

d) Performance

The performance was different from other similar occasion, I tried to face because the situation
was not easy. I tried to use my conscience, patient, persistent and also be polite to overcome all
problems I faced. I was functioning hard like our personal work since it was my first time to
come in this institution as trainee, this occasion was different from the current one, I kept on
learning more in this institution.

e) Guidance

I needed guidance from my supervisor and other co-workers, because the work so that I can
understand what I will do in my daily activities as I was in orientation stage.so that reason I
needed guideline know boundaries.

f) Improvement

I was get the opportunity to know the relationship among workers and the reporting structure of
organization .I have been improved my relationship among others. What I had to improve about
this situation was the better understanding of each task that I was assigned to perform and how to
improve the quick service to our customers.

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 g) Gain/learn

subsequently I understand that if anybody gets into new field of running environment, he/she is
provided with proper orientation in the first few days to facilitate him /her cope up the
environment, this day I started the internship job gave me a lessons of not talk too much, not get
isolated, receiving everyone in whatever he/she says and also show my confidence, I real know
the life of external environment and not joking with life.

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3.2 My best day on Internship
i. Context

My best day of internship is when I had full responsibility of recording taxpayers and to give
them orientation on how the process is done; this showed me the climate of trust that I was given
by my supervisor.

As a trainee I tried to use my effort, and to use due diligence in order to offer services timely and
accordingly in order to ensure customer satisfaction.

ii. My role

I was supposed to record all taxpayers, to explain how the process can be done, to give them
orientation, to record and classifying the document and then to prepare the report.

iii. Action taken

Basing on the lesson I learnt in classes module I tried to put them into application, I was
planned to learn more about software which are used in government institutions.

iv. Performance:

The action taken above helped me much in acquiring knowledge and skills

v. Guidance

The guidance from my worker was necessary for me, so that I can know the limit to avoid
misallocating documents as well as I was given full responsibility. Therefore; I tried to do
everything with care and due diligence in order to have good image and reputation our campus.
In that time, I was without my internal supervisor to show me procedures to go behind thats why
I have to be careful in order to avoid sudden mistake that can causes bad effect in our Institution
and the customers as well.

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 vi. Improvements

My improvement is from the understanding of working environment conditions of the

organization as far as human resources care is concerned and the relationship the company has
with its external environment.

v. Gain/learn

In the sequence of taxpayer registration, I learnt more about taxpayer registration; and
how I can handle the problem without the guide of my supervisor and I get the
opportunity to learn different behaviors of people and how you can orient different
behavior in positive manner.
Be punctual whether it is finishing an assignment for the deadline or just meeting a friend
or co-worker for a meal, punctuality is key. People will respect someone who can keep
track of time and progress. It is an essential trait to have, because it will improve both an
individual's social life and their career path.
Treat everyone with respect; no matter to whom you are talking to, be respectful. One
never can be sure who they will be for help some day so be nice to everyone. One day, it
could pay off. It would be a shame if the one person who could help you was someone
you disrespected and were mean to.

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3.3 Having to deal with a difficult situation

a) Context

The event that was attached to me was the time where I think that I have make a mistake at time
I taught that may I have ruined the property (printing machine) of the sector, and this result not
performing the task that I was given by my supervisor and this brought me in mind that I may be
punished by being chased out of the organization and loose totally my internship which were the
first reason of being there.

Here the context is that when people use things which do not belong to him /her use them
carefully but also without freedom which brought to the poor performance expected from him

b) The role:
For this event what I was done as an intern is to report myself to my supervisor tell him how was
the things happen and show all process the situation pass into in order that not hidden anything
and find it himself/herself and finally brought me in mistake.

In such situation I have to declare myself and accept whatever happen as my mistake this reduce
the strength which may brought by my error, this is what I was supposed to do as my role in
such situation.

c) Action taken:
The other way that I have acted differently is for the events where I thought that I have made a
mistake and these brought me in situation that I was not able to perform other task, this result
into poor performance which were not supposed to be the case as doing mistake is for everyone
but the only challenge is not to accept it.

For another opportunity that I will have this will never happen as this was for the first time I will
know that making mistake is always on our side the problem is to handle them, as many people
few to expose their weakness this brought into big problem once were not discovered early and
find solution to them .

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This is what I was supposed to eliminate in next occasion as this reduce the performance and
reputation where you are in you environment of practice.

d) Performance:
My performance was differing from other that I have made before because I was thinking on
how my supervisor would react about the situation happened. The tasks that I was given I didnt
accomplished well because among them, there were requiring to be printed.

e) Guidance:
From my side this is what I did and helps me to succeed my duties as I accept to learn from my
mistake find, once I seek guideline from others for that I always seeking guidelines for any
situation that I meet with for the first time in order that at the end of day not having bad result
because none can laugh me as I ask something that I did not know before as I was to learn not to
compete. In this situation, the way that I have used for seeking guidance was follow;

Approach my supervisor by verbal I show him, my weakness in that situation and express
everything that I do not understand and immediately as he knows that I am an intern and I am
there to learn more.

f) Gained/learned

Do not be afraid to make mistakes; everyone makes mistakes and has to ask questions. That is
what makes people human. The most important part is to make sure you do not have to do it
again. If you have confusion, or don't know what to do, accept you made a mistake and learn
from it. The smartest people are not the ones who make the least amount of errors, but they are
the ones who learn the most from them.

Mistakes are opportunities for growth; the mistake I had done allowed me to learn more for
example on how I can repair the printer for some malfunctioning and my supervisor taught me
that its okay to make mistakes even while aiming for high goals because it help you to know
much and more.

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Learn to adapt and dont be afraid to ask questions; as an intern, Ive learned to adapt to different
challenges, and personalities in the workplace. Through trial and error I have learned what works
best for my team and our work. When my supervisor gives me a task, he gives me a deadline and
then lets me complete the task without micromanaging me. Project deadlines, tasks, and goals
may change, but I know that I am a stronger and better worker because I can adapt to these
changes. To gain better clarity and to effectively manage change, I have also learned to not be
afraid to ask questions.

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3.4 Complex task given

A complex task given was filing accounting documents that was very complicated because Kivu
has a lot of documents. I have given a task to arrange finance documents like payment order.

a) The role:

For this task as the trainee my responsibility was to record all the documents into the files
according to their references number of per year where all data processed in the same month for
the same year to be recorded together.

b) Action taken:

The action taken was to know how staff arranges their documents to order where supervisors
showed all the steps of make filing according to voucher number and showed me possible way to
know voucher number. The task becomes easy through the support and cooperation with the
supervisor.

c) Performance:

During this task, as the trainee my performance was very good because I did that task with
careful and it was good because of the lesson I learned from the school was very helpful to
perform. That why my performance becomes good as I compared before.

For this task I required to record many documents in computer and I supposed to help other
employees to get documents from archive it was complicated me.

d) Guidance:

For that complex task, I asked guidance from supervisor and co-workers for the first time and
other days I would do myself the task was hard because of the files was includes all documents
from accounting units. The other approach that I have used is to send him message once as see
he is very busy with the sectors interest for that in order to reduce wastage of time or I brought
to him document so that he tell me how can I solve that issue.

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Once I seek guideline from others for that I always seeking guidelines for any situation that I
meet with for the first time in order that at the end of day not having bad result because none can
laugh me as I ask something that I did not know before.

e) Improvement:

I have improved on filing because I learn how to put documents are the same month and the
same year in proper order to help the employees to get them easily.

f) Gain:
As a complex task, I gained how to get documents in archive and as the trainee; I get an
opportunity of the job in future will be easier for me because I have experienced more
with complicated tasks. It was away for the intern to develop the essential work place
skills.
Working environment requires patience and understanding; one of the most valuable
workplace traits that both my supervisor and I share is patience. We both know that it
takes time to get to know your role within an organization, and it takes even more time to
understand others work styles. When we met, he recognized that I am new in the field,
and also he had great patience with me as a college student who was coming into his own
workplace identity.
The support of a supervisor can lead to further growth; when I was doing my work, my
supervisor provided guidance and support. He offered advice on how I can do everything
he suggested. Knowing he trusted me to make the right choices instilled confidence in
me.

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3.5 Receiving positive response from the superior
a) Context

This happened the next day of the Off-Day of my supervisor .He thank me about the job done at
his absence due that everything was in right place and customers served as well.

b) The role

Explaining and helping the customers about the service they need, its rules, regulations and other
concerned advantages for them.

c) Action taken

Here, I am expected to be confident and independent even I had that time little knowledge about
all works done in claims office.

d) Performance

I continued serve customers as well as usual and explain them what they didnt understand about
services delivered to them from the kivu sector.

e) Guidance

By the time I was asked for many explanations about customer services and other things related
to the claims. In case I sought guidance from my supervisor I had to call him so that I provide the
greatest performance to the organization.

f) Improvement:

I saw that is very important to improve my understanding about customer care which equips me
with knowledge and skills which in turn help to satisfy customers needs by giving them reliable
adequate information.

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 g) Gain/learn:

I could know how the customers are willing to deal with the organization by receiving
their thanks, suggestions and complaints to the organization. I also knew how the
documents were arranged accordingly to date in order to make its arrangement easy and
help to perform the duties excellently.
I have been improved my self confidence in everything I do in my life because at that
time, I did my work accordingly and my performance were great.

Briefly More than what I stated above I received feedback from my relatives who are
friends of my supervisor, he told them the man you recommended for academic
internship was quite good we dont even wish to let he go, he was humble and he was
even smarter, I also got good feedback from someone who recommended me to gain the
internship telling that I didnt deceive them.

3.6 Realising that you have made a mistake

Generally, it normal for human being to make mistake, the essential is to know how you can
behave in such mistake, and to learn from your mistake so that you will not do so next time.
Taking into consideration from my case; I was used to find myself falling into mistake. But what
I was supposed to do, firstly, I have to refresh to see if I can prove the way that mistake was
done, if I was lucky I got it easily. If not so, I call my supervisor to explain him what is
happening and he helped me to correct such mistake.

3.7 Finding yourself with nothing to do

Sometimes, when I was supposed to receive clients, it arrive the time I didnt have much to do.
In addition, this also used to happen when I accomplished my tasks early. From that moment I
used to be creative by cross checking and see myself what to do even if my supervisor didnt tell
me to do so. This made my supervisor to feel proud of my commitment.

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4. SELF-EVALUATION OF THE INTERNSHIP

4.1 Expectations of my Internship position

During my internship position, I expected to have gained more about how accounting policies,
principles, process and procedures are applied in different organization especially government
entities so as to become a qualified Banker who can even work not necessarily in bank but who
can contribute in other sectors and add value in any organization I will have chance to work. It is
in this regard I have expected to have understood the working environment, networking ;
socialization and to know any institution deals with both internal and external environment.

4.2 The way my expectations were met

My expectations were met with the help of each and every person we work with. It is regard I got
opportunity to deal with different accounting activities where I have been used different
accounting policies and principles which are applied in government entities, I am very sure That
my expectations were met because now I am ready to work In any institution and perform
accordingly. I got chance to learn diverse skills that can help me also beyond the banking
industry and as we know at the labor market they need people that has diverse skills who be able
to adapt any unusual changes.

4.3 The new skills acquired

The new skills acquired is the practical accounting, better understanding bank reconciliation and
analysis of all supporting documents for payment, working with different people, to know how
accounting software operate, to know the functioning of government entities, to know how
budget allocation and reallocation are done amongst different entities, how development projects
expenditures and recumbent expenditures are funded. The new skills is not limited to that, but to
know the procedures of recovering taxes from different outstanding taxes payers and to know
different sources of revenues of government entities.

31
4.4 The relevance of the job performed and what I was studied at CBE

The whole work I performed had some technical details require to know some knowledge I
have learnt in CBE such as accounting principles, accounting policies , bank reconciliation and
other procedures which are the basis to do anything in accounting transactions in any
institution.The banking modules learned at CBE was very crucial to perform my activity because
I was very experienced in handling more data related to the banking transactions ;including debit
and credit which helped me much more in my daily activities by recording different sector
transactions.

4.5 The rate overall performance

Basing to the efforts , knowledge and commitment I tried to offer, my punctuality, innovation
,technical skills , my personal independence.I tried to show in every task I performed, my
overall contribution and performance to the institution was highly appreciated by all co-workers
work together,I still know my supervisor an Accountant thanks not only me, but also our school
for the quality output its offers at the labor market.

4.6 The way I have changed as a result of internship experience

The internship has great importance to me ,it was a critical lessons not only items of new skills
I have gained, but also a lesson in my real life by changing my behavior, socialization and
networking with others , respect working environment conditions and also to deal with difficult
person and other persons with different personalities at work place.

Normally, to find work can be a real challenge, especially if you don't have any experience. Most
of job tender in Rwanda they require experience, there is no other way that I can get it unless to
do internship. Yet to get experience you must first find a job. It's a nasty catch that can be
difficult to get around but an internship is a good way that I got experience.

My internship provides the opportunity to gain hands on work experience that I just cant get in
the classroom.

32
Basically, employers are usually more concerned with your work experience than your
qualifications and internships are often the only way to get the work experience you need to
secure a job, so they're a vital part of my CV. Many employers prefer or require applicants who
have done an internship or relevant work experience and in many of the more competitive job
markets it is essential to set you apart from the others. The internship helps to test my future
career and allow me which carrier I can pursue in my life.

I got chance of networking Opportunities; Internships are a great way where I met with people,
my internship allowed me to meet with people who might help me in labour market.

In my internship I can see it as the peak of my undergraduate education and gave me you the
chance to use the skills I've learned in the classroom in a real-world setting. Its a chance I
proved the worth of my qualifications and to show that I can perform in the role I've been given.

Ive been Gained Confidence by getting experience is a great way to build my confidence.
Because Ive acquired theories in classroom, I got chance to prove that what I know theoretical I
am also able to implement them in action.

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5. SELF- DEVELOPMENT PLAN

Self-Development Planning is a structured and supported process undertaken by an individual to

reflect upon their own learning, performance and or achievement and to plan for their personal,
educational and career development The primary objective for self- development plan is to
improve the capacity of individuals to understand what and how they are learning, and to review,
plan and take responsibility for their own learning. This will help students:

Become more effective, independent and confident self-directed learners;

Understand how they are learning and relate their learning to a wider context;
Improve their general skills for study and career management;
Articulate personal goals and evaluate progress towards their achievement;
Develop a positive attitude to learning throughout life.
For my future development, I intend to acquire a lot of skills, knowledge, and experience in
banking, accounting and finance practices in order to prepare myself to become a good future
professional banker in Rwanda and all over the world which suffers today insufficiency of
professionals in banking. I will achieve this by joining institutes of professional bankers,
attending and participating different trainings related to the banking practices, reading books and
other concerned studies.

In fact, the knowledge gained from my internship and other experience enabled me to compare
what I learnt in class with the reality on the field of work for better performance in any
organization I will be working for in the future. Also, will help me to create a strong relationship
with different persons, and articulate to new measure while evaluating my every day
performance at work.

Normally, by being professional banker, I will give my contribution to the society by using my
skills to improve the banking institutions practices as well as other financial institutions in
Rwanda and the rest world.

Finally By doing so, I will get money from what I will do so that I can improve my family living
standards and to fulfill all my responsibilities.

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6. CONCLUSION

During this training, I acquired a lot of knowledge through how theoretical principles are put in
practice and this was the general objective for this practical work. During my internship I was
often forced to use my knowledge in both finance and accounting, which had the merit to refine
and make them closer to practice.
Thus, the trainee completed his training with the general knowledge of the performance and an
analysis on the improvement on how to improve the performance were put forward basing on the
problems observed in this organization.

Adapting to the spirit of work and how to communicate with customers are also major assets in
my training.My training also gave me some social lifestyle experiences such as: team work,
participation, time management and how to behave in the work environment.

It also provides me a roadmap on how organizations are constructed like organizational structure,
culture, mission, vision, policies and strategies.

I would like to conclude by saying that this internship binds us all the good work done by our
predecessors that has given us a good reputation in CBE. The university should put much effort
to provide to students more practical skills. The theories must be accompanied by practical. To
increase the time in which the internship take so that student may have a time to explore the field
and get more knowledge about how to focalize acquired theoretical knowledge to practical skills.

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7. RECOMMENDATIONS

7.1 Recommendations to the CBE

The internship is one of academic requirements that must be accomplished by students before
completing their Bachelors Degrees. The higher learning institutions like UR-CBE should
improve the way on how its students carry out that special learning step.

CBE should provide the internship allowances before its beginning

CBE should help the students to open ICT lab in order to help students to get access to
computer for typing and doing research.
CBE should provide internship letter at time because, students used to struggle by
applying internship at the deadline.
CBE should provide guideline to students before the internship because students suffered
a lot by doing useless work which consumes time and money.
It is not easy for students to apply for internship in different organizations; I would like to
use this opportunity to request CBE to apply for internship for its students into
organizations.
The internship should be extended for at least the period of three to four months because
of its great importance in the contribution the internees practical knowledge of theory
acquired during the academic studies.
One day of academic supervision is not enough, I would like to request the administration
of the CBE to multiply times of academic supervision in order to realize and recognize
what the internee is performing in field, sometimes we perform better than other students
from other institutions. Our performance is recognized by the host organization but our
institution is not aware for those activities.
Finally, I would like to request the management of CBE to increase and timely provide
the amount of money that enables students to better carry out their training and reports.

We recommend also that department staff, mainly lecturers should be involved in selecting
institutions, organizations, Companies and private sector where students have to be oriented for
their internship to ensure the achievements expected from these trainings, because not all these
organisms having facilities and able to train students.

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7.2 Recommendations to the Kivu sector
Generally, as student doing business the two months I spent in kivu sector, those areas that
should be improved in order to ensure the greatest performance of organization and comply with
accounting standards.

Kivu sector should do bank reconciliation in order to notify the bank of errors they may
have made.
Kivu sector should do bank reconciliation in order to update the cash book with items
that have missed.
Kivu sector should record every transaction
Kivu sector should do bank reconciliation in order to verify the entries in the bank
statement matches with your cash book entries.
Kivu sector should do bank reconciliation in order to report any errors can be reported
immediately to the bank to rectify.
Kivu sector should do bank reconciliation in order to verify all your transactions have
been recorded in your cash book correctly.
Kivu sector should do bank reconciliation in order to prevent overdrawing on your
account.
Kivu sector should do bank reconciliation in order to compare the differences between
personal bank account records and bank statement in order to uncover any possible
discrepancies
Kivu sector should do bank reconciliation in order to follow up on transactions; because
If clients are complaining about not receiving funds, it could be possible that a check was
lost in route. When you are reconciling your bank statement every month, you can catch
checks that have not cleared, and this will help kivu sector to track down any potential
missing payments.
Briefly, Kivu sector has to change mind and try to do monthly basis bank reconciliation
in order to avoid any material that can affect the institution and to ensure that all items;
invoices, receipts and other transaction recorded in the cash book are appear in the bank
statements.

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REFERENCES

The Republic of Rwanda after Territorial Reform (2009). Ministry of Local Government,

Government of Rwanda, Accessed 2009-06-08.

Rwanda Territorial Reform (2006). Ministry of Local Government, Government of

Rwanda, Kigali Rwanda

https://sobanukirwa.rw/body/kivu_sector

www.newsofrwanda.com/tag/kivu/

www.minaloc.gov.rw

www.nyaruguru.gov.rw

Thomson Tax & Accounting (2008), Bank Reconciliation Walkthrough Write-Up CS

version 2008. 3rd edition

38
APPENIDIX

Appendix 1.Kivu sector organization chart

Executive
secretary
Accountant,VUP
Revenue Collection
secretary &customer
care

ECONOMIC SOCIAL AFFAIRES &

DEVELOPMENT COMMUNITY SERVICES

Agriculture and Civil Status &

LIivestock Notary

Copperative &
Business Charge of
Promotion Education

Social
Natural resources Affairs

Land manager

Figure 1: Kivu sector organization chart

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 APPENDIX 2.NYARUGURU DISTRICT MAP

Figure 2 NYARUGURU DISTRICT MAP

Source: https://twitter.com/RwandaLuke102b/status/458969046621634562/photo/1

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