CHAPTER ONE

INTRODUCTION

• Background to the Study

An internship is a period of industrial attachment of a student to any business unit of his or her field of study, which enables him or her to blend all what he or she learnt in school with the practical aspect of the study in the field for a period of time.

The student is expected to appreciate the relationship between theory and practice and to produce professionalism in the field of studies. Also, this in partial fulfillment of the requirement for a B- Sc award

An internship placement equally allows the student to acquire essential skills such as time management skills, communication skills, attending meetings and seminars, improvement in interactions especially employee-client relationships as well as professionalism.

During an internship, the student put in practice all the concepts thought to them in class room there by acquiring a broader knowledge on his or her field of study. In this case, when the student gets back to school, he or she will be able to perfectly understand the lesson in school with reference to what he or she experienced in the corporate world.

• . Aims and objectives of the Internship

Every activity done by man is intended to achieve a particular purpose. This internship training given to students is intended to achieve some certain objectives that benefit mainly the students as they pursue their career in life. Some of these objectives are;

The interns were to compare theory and practice and merge the two when applying his or her knowledge in his or her career.

The student acquires and develops skills that will foster his career.

The interns were to develop attitudes that help them improve on interpersonal relationship.

The intern was to acquire ethics of their profession.

An internship is aimed at providing students with knowledge of the formal functional activities of the corporate world.

• .Operational definition of terms and list of abbreviations.
  • Operational definition of terms

Council: According to law No 2004/017 of July of the orientation of decentralization it states that the council is a decentralized collectivity.

Voucher: A voucher is a document that gives details of payment made by supplier of a particular goods and services.

Revenue: It is the income generated from sale of goods or services, or any other use of capital or assets, associated with the main operations of an organization.

Expenses: An expense is a cost that occurs as part of a company’s operating activities during a specified accounting period.

Transaction: this refers to any financial event or activity which affects an organization.

• List of abbreviations

SG – Secretary General

MT- Municipal Treasure

Acc- Account

Dr- Debit

Cr- Credit

CV- Cash Voucher