HO TECHNICAL

UNIVERSITY
DEPARTMENT OF BUSINESS AND MANAGEMENT STUDIES
‘’ACCOUNTANCY’’

REPORT ON INDUSTRIAL ATTACHMENT AT SPEED MEDICAL CENTER,

MICHEAL CAMP – GBETSILE
Supervised By
Mr. James Kobina Arthur
Assistance Administrator
Speed medical Center

Submitted By
Muhammed Usman
ID: 03170256
Major: Accountancy
Ho Technical University

MUHAMMED USMAN 03170256

DECLARATION
I hereby declare that, I have successfully undertaking my industrial
attachment at Speed Medical Center under supervision. I therefore
present this report and confirm that it is mine and is expressed in my
own words under the guidance of Mr. James Kobina Arthur, assistance
administrator
signature…………………………….
Date ………………………………….
Muhammed Usman
ID: 03170256
Ho Technical University

I hereby declare that, I have supervised Muhammed Usman in

undertaking his industrial attachment at Speed Medical Center. I
therefore confirm that he has my full support and permission to present
this report for assessment.
Signature………………………………
Date …………………………………….
Mr. James Kobina Arthur (supervisor)
Speed medical Center

MUHAMMED USMAN 03170256

ACKNOWEDGEMENT
This attachment was successful due to the cooperation and support of a number of
people who have enable me to gain much more than scholastic or industrial aspect
of the programmed could have given.
First of all, all praise to the almighty, and the merciful. Without his blessing and
endorsement this report would not have been accomplished. The successful
completion of this report might never be possible in time without the help some
person whose inspiration and suggestion made it happen.
I want to thank my faculty advisor who has provided me with suggestions for
making this Final Internship Report and also provided me with the format for
preparing this report. Then I also thank all staff of the Speed Medical Center for
enhancing their support and time to complete my internship report. I also give
special thanks to Mr. James Kobina Arthur, assistance administrator of this institute
for compassionate help.
I was closely attached with them during my internship tenure. Without them this
project would have been very difficult.
I also thank the contributions whose articles and publications helped me to
enhance my knowledge and contributed significantly in preparing my paper. In
preparing this report, I have taken many books that mentioned in the references. I
acknowledge my indebtedness to all those authors and teachers for their work,
which had great use to me.
Lastly, I would like to thank my mom and dad and the entire Muhammad family
with sincere gratitude for their absolute financial and moral support of
everything.
May the almighty Allah bless you all
THANK YOU ALL!!

MUHAMMED USMAN 03170256

DEDICATION
When a person does something, there must be an inspiration behind the work. I
would like to dedicate this work to my mother (Fati Umar), dad (MR. Amadu
Usman) and the entire family from whom I have received a great inspiration and
boost for going through this important industrial study. I addition, I dedicate my
work to all staffs in clinic, especially Mr. James Kobina Arthur, Mrs. Agbo Dora and
Mrs. Janet Seffah Dankwah from whom I have mentored, trained and gain
accounting and clinical experience.

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TABLE OF CONTENT
Declaration……………………………………………………………………………………………………………………………….1

Acknowledgement…………………………………………………………………………………………………………………….2

Dedication.... …………………………………………………………………………………………………………………………….3

Chapter One

1.0. Introduction…………………………………………………………………………………………………….………………….6

I. I. Objectives of the Attachment………………………………………………………………………………………………7

12. Benefits to Students…………………………………………………………………………………………………………….8

Chapter two

2. I. Historical Background Development …………………………………………………………………………………10

22. Vision Statement………………………………………………………………………………………………………………. 11

2.3. Mission Statement …………………………………………………………………………………………………………...11

2.4. Corporate W……………………………………………………………………………………………………………………. 11

2.5. Products and Services……………………………………………………………………………………………………….11

2.6. Agency Network …………………………………………………………………………………………………………….12

2.7. Swot analysis……………………………………………………………………………………………………………………12

2.7. Strength…………………………………………………………………………………………………………………….……12

2.7.2 Weakness……………………………………………………………………………………………………………….……….12

2.7.3 opportunities………………………………………………………………………………………………………………….12

2.7.4 Threat…………………………………………………………………………………………………………………………….12

Chapter Three

3.0 Work-Based Learning Experience……………………………………………………………………………………….13

3. 1 Moral Education……………………………………………………………………………………………………………….13

3.2 Problems and Challenges………………………………………………………………………………………………….14

32.1 Size of the Operate Department………………………………………………………………………………………15

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322. Orientation for Students…………………………………………………………………………………………………. 15

3.3. Methodology…………………………………………………………………………………………………………………….15

3.3. Observation…………………………………………………………………………………………………………………….15

3.32. Participation. ………………………………………………………………………………………………………………. 15

3.33. Unstructured Interviews …………………………………………………………………………………………………16

3.3.4. Discussion…………………………………………………………………………………………………………………….16

3.4. Research Limitations…………………………………………………………………………………………………………16

Chapter Four

40. Knowledge and Skills Applied and Gain………………………………………………………………………………16

4.1. Activities Carried Out During Training Period……………………………………………………………………16

42. Linkage to Knowledge ……………………………………………………………………………………………………....17

Chapter five

5.0. Recommendation ..................................................................................................................18

5 1, Conclusion ……………………………………………………………………………………………………………………….19

53 Reference ……………………………………………………………………………………………………………………….….20

* Daily Log Book

*Evaluation ford

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 CHAPTER ONE
INRTODUCTION
The industrial attachment/internship training is an essential component of the
curriculum of Ho Technical university. Industrial attachment aspirants with the
objective of molding enterprising students into career oriented and competent
management professionals. She contributes to the growth of national development
and quality of life through management education by training students for both
business and service organizations, endowing them with competencies,
outstanding leadership qualities, personal integrity and sensitivity to ethical issues.
The faculty of business administration of the university comprises four
departments with are:
• Department of Accounting and Finance,
• Department of logistics and Supply Chain management,
• Department of Management Studies
• Department of Marketing
The semester will not be completed without the industrial attachment.
The attachment period is usually a minimum of eight weeks and maximum of
twelve weeks, during which the students are expected to acquire additional
practical experience to supplement, their course of study in the university. They are
also exposed to the real world of work and its challenges which will prepare them
towards their future careers.
It is said to be a supervised programme since lecturers from the faculty visit the
students during this period and at the end of the programme to ascertain the
success of the programme and the amount of seriousness students attached to it.
Industrial Attachment Programme is a "work-based experience programme”
providing a real-life organizational context for students to develop specific or
generic skills, valuable to their professional development. Students can apply and

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enhance their skills in reality, contribute to the organisation, and, at the same tune,
obtain invaluable guidance from their mentors. HTU has organized 8-12 weeks of
training in any institution on a choice of students to provide every student an
opportunity to apply the skills and knowledge achieved during the course of study
and to acquire new skills in managing relationship and carrying out the jobs
assigned. This is the reason why I came to Speed Medical Center to be trained in
order to get practical skills. This report is the outcome of the eight weeks practical
training I had at Speed Medical Center.
The Industrial training performance assessment is based on _
Students' logbook of daily activities
Students' Industrial Training Final Report
Industrial Training Supervisor's report

1.1 0BJECTIVES OF INDUSTRIAL ATTACHMENT

It provides the impetus for the students to comprehend and appreciate real life
working experience. Students may realize their ambition and ascertain their career
path from the experience gained during industrial training.
The attachment provides students the opportunity to meet and network with
people in the industry, and the industry the opportunity to identify talents and
potential skilled workers.
Some of the important objectives of the industrial attachment are as follows
1. To assess the interest of the student in the occupation he/she plans to
undertake.
2. To expose the students to work methods not taught in the University and to
provide access to products equipment not normally available in the
environment of the University.

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 3. To provide the students with an opportunity to apply knowledge in real work
situation thereby closing the gap between University work and the actual
practice.
4. TO make the transition from school to the world of work smoothly and
enhance student contacts for job placement.
5. To enlist and strengthen employer involvement in institutional activities and
in the entire educational process of preparing the students for employment
in industry.
6. To enhance industry's satisfaction with the graduate of the Faculty In
particular and the University at large.

1.2 BENEFITS TO STUDENTS

The industrial attachment seeks to offer students a practical translation of the
theory they have been taught. It has also got individual benefit of liaising the
university to the Industries, hence brightening the employment chances of the
students in the university. Through this attachment, I have generated a good
interpersonal relationship through my interaction with my supervisors and
colleagues. This has assisted me to interact confidently with people Irrespective of
the position, by choosing to become involved in Industrial Attachment
opportunities, many students find the experience gained during the application and
interview process, as well as during the Industrial offers them a level of
preparedness for future endeavors and a level of confidence, which their peers who
have not Interned, may not possess. Student Industrial Attachment can allow them
to rise above the competition when it is time to pursue employment in their field
of choice. Industrial with cheap or free labor for (typically) low-level tasks. Some
students find permanent, paid employment with the companies in which they
interned Their value to the company may be increased by the fact that they need
little or no framing.

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 CHAPTER TWO
HISTORICAL BACKGROUND
Speed medical center is a health institution which provide service of health to the
county. the institution was commenced in November 2015.After its
commencement in November 2015 the clink extended its operations to the district
headquarters at Nungua in September.
Full scale health service is provided at all these branch. The two agencies are fully
computerized and networked. Customers do not have to be at the branch where
their data reside 111 order to seek medical treatment. They can do the other
branch for medical treatment. From the initial staff strength of the two branch now
has a staff population of 30 as at 31st December, 2017, Almost the entire
population of the catchments area is engaged in farming, mostly Cocoa, Food crops
and Vegetable farming as well as in rural Industries such as distilling of liquor, wood
charcoal production, basket weaving, transportation, timber production and stone
quarrying. The clinic provides services to a large number of salaried workers who
are paid by the Accountant General and other employers as well as to educational
Institutions, religious bodies, social organizations and district assemblies a lot of
investment has been made in computing and networking all its branches.

VISSION STATEMENT
Speed Clinic to become the preferred Health facility of choice for all in the
community and its environs by enhancing the health of our patients.

MISSION STATEMENT
Speed clinic is committed by providing quality, comprehensive and living health care
coordinator and medical management service for children, elderly and the sick at
an affordable cost. These services assist not only individual’s families and
caregivers. But also institutions in the country

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CORE VALUE OF ETHICS AND POLICY
In pursuit of our vision. Management and staff shall be guided by the following
value
S- SPEED: We provide quick but careful clinical attention to our patients and clients.
P-PROFESSIONAISM: We apply our expertise in treating every patient with the
confidentiality, trust and honest they deserve.
E-EMPHATY: We recognize the feeling of our patients and improve on the effective
communication between the facility and the patients thereby enhancing their
health care.
E-ENTHUSIASM: We are always inspired to show committed interest in providing
better health care to our patients.
D-DILIGENCE: We follow our processes and procedures to avoid any harm to our
patents and staff at the facility.
2.7 SWOT ÄNALYSIS
The student used the SWOT Analysis matrix as well as PEST factors to evaluate the
strengths, weaknesses, opportunities and threats affecting Speed Medical center.
A SWOT analysis identifies and assesses the strengths, weaknesses, opportunities
and threats an organization faces. A SWOT analysis of the clinic illustrates to upper
management what the industry is excelling in, what improvements need to be
made, where growth is possible and what preemptive measures need to be taken
to protect the company's values
2.7.1 Strengths
The strengths of the clinic SWOT analysis document the internal Industry
components that are providing value e.g. quality goods and services and overall
excellence which may include physical resources, human capital or features the
industry can control.

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1.Low operating overheads — the head offices are situated outside the city center
where rents are slightly cheaper thus saving on costs.
2.low staff turnover — there is relatively few employees in the group thus making
it possible for management to give reasonable attention to each employee's need
and thus making the employees loyal to the company-
3.Good supply chain method that reduces unnecessary costs of ordering as most of
the fixed asset is owed, such as ambulance.
2.7.2 Weaknesses
The weaknesses of Speed Medical Center SWOT analysis document the internal
industry components that are not providing significant added value or are in need
Of improvement This can include Internal components such as physical resources,
human capital or features the industry can control Job descriptions for employees
are not very clear,
1. Poor communication when it comes to notifying employees of events to be held.
Memos should be written in advance so that employees prepare.
2.The accounting system is centralized; there should be an accounts clerk at each
branch of the company to reduce errors.
3.High cost of service rendered to patient which has reduce the number of client.
4.Poor utilization of funds- it is not financially sound to tie large sums of capital
pregnancy tests which may have a low turnover
5.There is an insufficient number of medical personnel exacerbated by
emigration of workers.
6.Also institution lack adequate financial resources to satisfy markets and introduce new
products-

2.7.3 Opportunities

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The opportunities of Speed Medical Center SWOT analysis document the external
industry components that provide a chance for the industry (or factions of the
industry) to grow in some capacity or gain a competitive edge.
1.Consumers have Increased their health awareness.
2.Pharmaceutical products are at an increased demand as institutions recover from
the economic depression.
3.Decreases in employee health care costs as part of the costs are now covered by
their companies or medical aid corporates.
4. location benefit because it is the only medical center in the environment

2.7.4 Threats

The threats of the industry's SWOT analysis document the external industry
components that could create an opportunity for the industry (or factions of the
industry) to decline, atrophy or lose some competitive edge
1. Government regulations are Increasing.
2. An unstable economy.
3. Political instability which may lead to employees not reporting for work
hence reducing monthly turnovers.

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 Speed Medical Center. Clinic Organizational Chart

CHAPTER 3
3.0 WORK-BASED LEARNING EXPERIENCE
I was placed at the operations department performing clerical duties.
Through my attachment, I have gained some new experiences in how to
record data in the general ledger and the journal book, this Internship
programme also helps me in where to record day to day transactions and
how to record them
in their appropriate book, I also know how the institution operate. I have
also learnt how to take stock, fill National Health Insurance Claims and sign
receipt for cash taken from client

3.1. MORAL EDUCATION

Working in the institution exposes one to various risks or conditions that
could happen if he/she does not take care in recording data. It has thereby
inculcated in me sympathy when it month ending because account usually
closed late during such time, they have to balance every account before the
following month starts
Speed Medical Center

MUHAMMED USMAN 03170256

 3.2. PROBLEMS AND CHALLENGES
The awareness of the institution that I want to make my attachment task
was very low in terms of attachment so everyone asks me the reason and
the benefits of my work and some offices saw first as a kind of super use to
their work and show unwelcoming environment, so it took time to explain
who I am what I want to do and the objectives and goals of my industrial
attachment. I was also warned of giving out my supervisor number to a
client.

3.2.1. ORINTATION FOR STUDENTS

There is no form of orientation for students coming for attachment which
makes it difficult for students to get well acquainted with the environment.

3.3. METHODOLOGY
In order to ensure the success and effectiveness of this work I adopted the
following methods.

3.3.1. OBSERVATION
This method was used to study some of the activities that goes on at
operation room such as; worker-worker relation, worker entering data in
T25 system, working responding to and preparing of advice, workers
attitudes towards work and the monitoring of staff.

3.3.2. PARTICIPATION
This method was used to acquire knowledge on the use of computer
software, data entry and analysis, filling of claim sheets, pulling and filing of
advice and vouchers.

3.3.3. UNSTRUCTURED INTERVIEWS

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 Through interaction with the staff of the institution; important information
about the activities, services, historical background and the organizational
structure were obtained.
3.3.4. DISCUSSION
This method was employed to gather some of the activities going on.

3.4. RESEARCH LIMITATIONS

Busy schedules of the staff made it difficult for discussions and explanations
to be asked for. Inadequate number of computers at the unit was also a
hindrance.

CHAPTER 4

4.0 KNOWLEDGE AND SKILLS APPLIED AND GAIN

It has broadened my knowledge in the field of company operations. The
training
Introduced me into the practical aspect of accounting: like recording and
analyzing data, preparation and completing of advice and consolidation
Which I have not been taught in class.
It has Improved my interpersonal relation skills especially working with
people with high level of education and with different background and
ethics. Again the basic double entry book keeping principle as well as the
golden rule of accounting (every debit entry must have a corresponding
credit entry) was applied
4.1. ACTIVITIES CARRIED OUT DURING TRAINING
PERIOD/SCHEDULE OF WORK refer to last page for dally log book
The internship was extended over a period of two months from June to
August 2018

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 The following are the duties I performed during my attachment;
l. Responding to advice
2.Preparation of advice
3.Cheques scheduling
4.Completing journal book
5.Consolidation of deposit analysis
Responding to advice
An advice here means a written confirmation or notice Of actions
performed, payments received or made, services rendered, or the state of
affairs
An advice is made when the institution spent money or received money. In
responding to advise it goes with the double entry where the giver is
credited and the receiver is debited.
Preparation of advice
When the administrator debit or credit an agency account, I write the advice
to the agency which account was credit or debit so that the agency do the
same for the account to balance. And in writing an advice to the agency we
duplicate it and send the original one to the agency and keep the duplicate
one at the clinic for auditing and references sake.

Completing journal book

Completion of journal book is done almost every day when all credit and
debit transactions are done. I count all transactions and record them

4.2. LINKAGE TO KNOWLEDGE OF PRACTICAL

The practical at Speed Medical Center was linked to my knowledge acquired.
With responding to advice you have to enter every transaction In its
appropriate books "cost of fuel bought for vehicle and services of vehicles

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 go into motor vehicle expenses, hospital bills go into medical expenses etc."
again the matching concept in accounting was applied because 1.1
responding to advice, every transaction from any of Institution correspond
to the expense is incur "When I debit medical expense I also credit the
agency It came from and vice versa", The basic double entry book keeping
principle as well as the golden rule of accounting (every debit entry must
have a corresponding credit entry.

CHAPTER FIVE

5.0. RECOMMENDATION

To Speed Medical Center

Management should see to it that there is easy access to the internet and
the use of computer to record patient data and provision of adequate
modern computers to foster faster processing of data.

To Ho Technical University
Attachment student should always be assign to the offices of institution to
help in the Departments of the school and are to make sure that all the are
supervisors visits the student. I recommend that for students to know much
in the field of accounting, some topics like consolidation, taxation, etc.
should be taught in class before students go out.
And lastly when it is time for student to go out on industrial attachment,
students should be given notice at the beginning of the semester for
students to be aware and planned their time well for the program

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 To the students
Student have to be serious and follow well their training because the training
will help them in their future working life.

5.1. CONCLUSION
The above mentioned work is what I did during the period of the industrial
attachment and I must say it has been worth undertaking since it has helped
me a lot both academically and socially. Through the help of my supervisor
and the other staffs of the institution, I learnt a lot and it has broadened my
knowledge in the field of accounting. I will therefore thank the department
for allowing me to undertake this industrial attachment since it has partially
ushered my feet into the profession.

5.2. REFERENCE
1.blogspot.com/2014/07/industrial-attachment-report (Access on 17th
July2016)

2.httpWwww.academiaedu/10075971/A_REPORT_ON_A_TWQ_MQNTHJ

3.http://www.slideshare.net/osofoeric/attachment-report (Access on 17th

July,
2016)
4.http://www.southakimruralbank.com/home.html (Access on 17th July,
2016)
5.http://www.southakimruralbank com/agency=network.html (Access on
17th
July, 2016)

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 6. http•//www southakimruralbank html (Access
on 17th July, 2016)
7.http•//www.htu .edu.gh
%20AITACHMENP/Q20REPORTpdf (Access on 17th July, 2016)
8.http•//www business+; dictionary com/definition/advice html#ixzz4FaS
lorB7
(access on 27th July, 2016)
9.https•//www scribed com/doc/81691813/0sei-Afriyie-Samuel-s-
lndustrialAttachment-Report (Access on 27th July, 2016)

MUHAMMED USMAN 03170256