Internships & first jobs · 2 min read
Audit trainee preparation in Uganda: a bank reconciliation exercise for graduates
Work through a simple fictional difference between a bank statement and a cash book, then learn how to explain what you checked.
Accounting firms offer different routes into audit. A Kisaka & Company trainee listing describes an on-site, three-month training phase in Kampala. Its page gave 9 November 2026 as the application deadline; verify the current status and qualifications directly with the firm. It does not establish a universal deadline or pay rate for trainee jobs. Here is a fictional exercise to build practical confidence. It is our own example, not a question from the firm or the Institute of Certified Public Accountants of Uganda.
The scenario
Your cash book shows a closing balance of UGX 1,200,000. The bank statement shows UGX 1,150,000. You discover a UGX 30,000 bank charge recorded by the bank but not yet in the cash book, and a UGX 20,000 deposit recorded in the cash book but not yet appearing on the statement.
The adjustment makes the cash book balance UGX 1,170,000 after recording the charge. Adding the deposit in transit to the statement balance also produces UGX 1,170,000. The two adjusted balances agree.
This is a training example. In a real organisation, establish that the bank charge and deposit are genuine, get the appropriate approval and follow the employer's accounting procedures before making entries.
Explain the steps out loud
- Check that the statement and cash book cover the same account and date.
- Match transactions rather than changing balances to make them agree.
- Investigate differences and obtain supporting documents.
- Record authorised adjustments and explain timing differences.
- Save the reconciliation for review without exposing customer data.
Present honest experience
If you have not worked in audit, describe a class exercise, volunteer accounts task or spreadsheet project. Say which part you completed and what a supervisor or lecturer reviewed. Never claim a practising licence or professional membership you do not hold. For professional training and membership information, check ICPAU directly.
The firm's application page and the requirements on the actual advert control what documents to send. Ask about hours, support and any allowance before accepting a placement, and never pay someone to arrange the role.