INTERNSHIP REPORT
HASHOO HUNAR ASSOCIATION
SUBMITTED BY
DANYAL AHMAD AZHAR
BBS-4
SESSION 2017-2019
SUPERVISED BY
Mr. NOMAN SHAFI
QUAID-I-AZAM SHOOL OF MANAGEMENT SCIENCES,
QUAID-I-AZAM UNIVERSITY, ISLAMABAD
Internship Certificate
Acknowledgment
No one is perfect in this world. Success of everyone is due to the help of Allah.
I would like to thank my respectable supervisors, Mr. Noman Shafi from QAU, Mr.
Salman Malik, Ms. Saima Jamil from Hashoo Hunar Association, and Mr. Anwar
Ahmed from Hashoo Foundation for providing the direction and supervision, all
scope of this internship and for helping me in refining my efforts and for the
continuous guidance.
I am also thankful to Ms. Shahida, In-charge placement Office QASMS for arranging
my internship at Hashoo Hunar Association.
iii
Table of Contents
Executive Summary ....................................................................................................... 1
Chapter # 1 Introduction and Departmental description of HHA: - .............................. 2
1.1)
Introduction: - ............................................................................................... 2
1.1.1)
Hashoo Hunar Association ...................................................................... 2
1.1.2)
History...................................................................................................... 2
1.1.3)
Vision ....................................................................................................... 3
1.1.4)
Mission..................................................................................................... 3
1.1.5)
Values ...................................................................................................... 4
1.1.6)
Governance .............................................................................................. 4
1.2) Key Projects of HHA: -................................................................................... 5
1.2.1) HONEY BEE FARMING .......................................................................... 5
1.2.2) Marble Shine Associates ........................................................................... 7
1.2.3) Skills Development .................................................................................... 7
1.3) Departmental Overview of HHA:.................................................................. 9
1.3.1) Human Resources:...................................................................................... 9
1.3.2) Finance Department ................................................................................ 10
1.3.3) Administration:......................................................................................... 10
1.3.4) Information & Technology: ..................................................................... 11
CHAPTER NO#02 INTERNSHIP PROGRAM ......................................................... 12
2.1) Week #01 (10th August 2018 to 16th August 2018) ................................... 12
2.1.1) Working Experience ................................................................................... 12
2.1.2) Learning Experience: - ............................................................................... 13
2.2) Week #02 (17th August 2018 to 23rd August 2018 ) .................................. 14
2.2.1) Working Experience: - ............................................................................... 14
2.2.2) Learning Experience: - ............................................................................... 14
2.3) Week #03 (24th August 2018 to 30th August 2018)...................................... 15
2.3.1) Working Experience: - ............................................................................... 15
2.3.2) Learning Experience: - ............................................................................... 16
2.4) Week #04 (31st August 2018 to 6th September 2018) .................................. 17
2.4.1) Working Experience: - ............................................................................... 17
2.4.2) Learning Experience: - ............................................................................... 17
2.5) Week #05 (7th September 2018 to 13th September 2018) ........................... 18
2.5.1) Working Experience: - ............................................................................... 18
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2.5.2) Learning Experience: - ............................................................................... 18
2.6) Week #06 (14th September 2018 to 20th September 2018) ......................... 20
2.6.1) Working Experience: - ............................................................................... 20
2.6.2) Learning Experience: - ............................................................................... 21
CHAPTER NO#03 SWOT ANALYSIS ..................................................................... 22
3.1) STRENGTHS ................................................................................................. 22
3.2) WEAKNESSES .............................................................................................. 24
3.3) OPPORTUNITIES .......................................................................................... 25
3.4) THREATS....................................................................................................... 25
Chapter # 4: Conclusion and Recommendation: ......................................................... 27
4.1) Conclusion: .................................................................................................... 27
4.2) Recommendations:......................................................................................... 28
Annexures .................................................................................................................... 30
References .................................................................................................................... 33
v
List of Abbreviations
HF:
Hashoo Foundation
HHA: Hashoo Hunar Association
HB:
Honey Bee (Project).
MSA: Marble Shine Association
JV:
Journal Voucher
BRV:
Bank Receipt Voucher
BPV:
Bank Payment Voucher
PO:
Pay Order
MIS:
Management Information System
RFQ:
Request for Quotation
FD:
Finance Department
FO:
Finance Officer
ITO:
Income Tax Officer
NGO: Non-Governmental Organization
INGO: International Non-Governmental Organization
CSR: Corporate Social Responsibility
GRN: Goods Received Note
vi
Executive Summary: -
This an effort to know how the theories of management science can be useful in
practical situations. Being a student of Bachelors in Business Studies (BBS) at Quaide-Azam University it was the requirement by the university to do an internship for 6-8
weeks in an organization. So, for this purpose, I got an internship opportunity in the
Finance department of Hashoo Hunar Association (HHA), Islamabad Office for 6
weeks.
In the first part of my internship report, I have covered the general information of
Hashoo Hunar Association (HHA) including their historical overview, vision
statement, mission statement, values, projects, and departmental overview.
In the second part of my Internship report, I have covered my personal working and
learning experience at Hashoo Hunar Association.
SWOT analysis of HHA is in the third chapter, I have covered an in-depth analysis of
the strengths and weaknesses as well as threats and opportunities in the findings of my
SWOT analysis.
In the last part of my report, I have added my recommendations and conclusions for
the Hashoo Hunar Association.
1
Chapter # 1 Introduction and Departmental description of HHA: 1.1)
Introduction: -
1.1.1) Hashoo Hunar Association
Hashoo Hunar Association is an NGO incorporated in January 4, 2018 under section
42 Pakistan situated in Islamabad and working under the supervision of Hashoo
Foundation.
The primary objective of HHA is to impart trainings in different occupational skills
with a view to enable the populations to participate meaningfully in the economy and
to enable them to utilize their skills to set up their own businesses and administer
programs relating to community and youth development by providing help to the
underprivileged people across Pakistan for their general socio-economic uplift.
(Memorandum of Association. HHA.)
1.1.2) History
The Hashwani family has a long background of social welfare from the last six
generations. HF is following its pioneer, known as Mukhi Hashoo, who was very
active in social service. Following that tradition, the family established the Hashoo
Foundation in the chairmanship of Mr. Sadruddin Hashwani. Subsequently, two
further charities programs were set up by the name of Umeed-e-Noor and Hope for
the Oppressed and Powerless (HOAP) to provide social welfare, training, skills
development, and education. These three organizations merged as under the
umbrella of Hashoo Foundation in 2007.
2
The Group Head, Mr. Sadruddin Hashwani, implement this belief by establishing
the Hashoo Foundation in 1988. In his view, it was wise to combine social
investment with the modern knowledge and expertise to produce measurable results
and impacts. Thus, he established a modern, impact-oriented and accountable
institution, which is managed by a professional, and governed by independent
trustees. (Hashoo Foundation, n.d.)
The number of employees: Currently, there are 26 employees working at HHA.
HHA Registration Detail
Company Number:
0114764
Status:
Active
Incorporation Date:
4 January 2018
Company Registration:
under section 42 Pakistan.
Postal Address:
2nd Floor, 5-B Plaza, F-6 Markaz Islamabad,
Islamabad Capital Territory (I.C.T.) 44000
(Securites and Exchange Commission of Pakistan, n.d.)
1.1.3) Vision
“We envisage an ethical, equitable, inclusive and progressive society in which
people live with dignity and have power over their own lives.” (Hashoo
Foundation, n.d.)
1.1.4) Mission
“To enable and empower communities to be independent by facilitating equitable
access to opportunities.” (Hashoo Foundation, n.d.)
3
1.1.5) Values

Empathy: Being able to identify with people and communities’ feelings,
emotions, and situations.

Impartiality: Serving all irrespective of race, caste, faith or creed.

Honour: Ensuring, and enabling environment whereby people we serve are
able to live with self-respect and dignity.

Fulfilment: Feeling satisfied within our conscience that we have gone to
the greatest extent possible to provide maximum benefit to communities.

Commitment: Dedicating time, energy, and resources towards the
realisation of the responsibility undertaken by the family.
(Hashoo Foundation, n.d.)
The number of employees: Currently, there are 26 on-field employees and 16
on-site employees working at HHA.
1.1.6) Governance
The governing body of HHA contains the minimum of 3 members. These famous
professionals and entrepreneurs of excellent reputation have been elected to the
governing body, bringing their diversified services and knowledge to the HHA.
Board of Directors – Hashoo Hunar Association Pakistan

MS Ayesha Khan- Country Director Hashoo Foundation / Director HHA

MR Jalal Ud Din– Director HHA
4

Syed Sajid Ali Shah – Director HHA
Roles and Responsibilities

They are responsible for providing direction for the HHA.

Making, communicating, applying and leading of the organization’s
strategy.

They are responsible for the day to day running of the business.

They are responsible for recruitment.

They are responsible for salaries payment.

They are responsible for signing checks and documents on behalf of the
company.

Evaluates the success of the organization.
1.2) Key Projects of HHA: Economic Development is the focus area of HHA. The projects and programs under it
are designed to improve the economic conditions which resulted in improving the
quality of life of the targeted population. HHA under the supervision of HF works on
business and social models that are sustainable and reliable, so they can operate
successfully even after HHA’s exit.
The major projects under the supervision of HHA are: 1.2.1) HONEY BEE FARMING
Female empowerment is the main element of change in any society, and it is exactly
why HH) is giving so much emphasis on equitable access to quality training for
women, specifically for those living in rural poverty where supporting a decent living
5
is difficult. Through the training and provision of beehives and production kits, they
are able to start up a small-scale business in the remote areas of Gilgit-Baltistan,
Mansehra, Chitral, and AJK. They are furtherly connected by the foundation to local
and national markets for maximizing their profits. They can then invest it, on their
children’s health and education and can also enhance and expand their business.
Some of these people form their own brands of honey and are operating as separate
business entities.
The rest of the honey is purchased by HHA, that is then sent for further processing
and packaging under their own brand known as ‘Mountain Honey’, that is marketed
and distributed to selected outlets, send mostly to five-star hotels. Hashoo Hunar
Association’s involvement in allowing the complete value chain cycle from
production to distribution has empowered women beekeepers and their families to
enjoy a happy lifestyle that they could not pay for before. The program has aided as a
supportable social-business model which inspires women to become independent.
(Hashoo Foundation, n.d.)
Social and Economic Drivers of the “Plan Bee”

Women were the most side-lined members of the society

Society has the male domination.

The Literacy level of the female was low.

The Community showed openness and acceptance.

Potential for women to accept this as an initiative (cottage industry)
(Hashoo Foundation, n.d.)
6
1.2.2) Marble Shine Associates
Marble Shine Associates (MSA) is a unique training and employment creation
project, which offers high-quality floor polishing services to both government and
private clients. MSA is working with 5-star hotel chains, private hospitals, and
governmental facilities since 1999.
The purpose of this project is to train unemployed youth in marble polishing and
fitting. The surplus from this social enterprise modeled initiative is reinvested in
other projects and also to support HF’s other development initiatives. The staff
working under MSA is about 70 and have the capacity to provide training to up to
30 trainees annually. (Hashoo Foundation, n.d.)
1.2.3) Skills Development
The skills development initiatives can be divided into:

Technical and Vocational Training

Life Skills Training

Career planning and job placement
Technical and Vocational Training
Under this, the HHA emphases on the following three main considerations:

Conducting market research for identifying vocational training needs.

Organizing and leading organized vocational training.

Establishing linkages between young job seekers and job markets, both
nationally and internationally. (Hashoo Foundation, n.d.)
Life Skills Training
7
This training enables young Pakistani men and women to make the most of the
chance to polish up on their professional and social competencies. Life skills refer
to a large group of psychological, social and interpersonal skills which can help
them to, communicate effectively, enhance their confidence and develop their
management skills, make knowledgeable decisions that may help them lead a
healthy and fruitful life. (Hashoo Foundation, n.d.)
Career Planning & Job Placement Service
HHA has been providing guidance and help young men and women to develop
their career plans and hunt for jobs by enhancing their employable skills. In 2010
the Foundation restructured its Career Planning and Job Placement Services. The
placement unit trains them and empowers them to develop their career goals, find
employment opportunities, fill online and offline employment applications,
prepare and update resume according to the Job Description, preparation for
interviews and, most importantly, secure and uphold employment. After career
planning, they become psychologically prepared for internships, secure jobs or
start small enterprises. Career Planning & Job Placement Service improves
their Employability Skills by communicating necessary knowledge and linking
them with professional systems and employers. (Hashoo Foundation, n.d.)
8
1.3) Departmental Overview of HHA:
HR/ Admin/ Finance & I.T support Project Managers for overall Human
Resource, Financial, Administrative & I.T related activities of the Project. They
are also responsible to ensure that HR/Finance/Admin & I.T policies and
procedures are followed firmly, and any abnormalities thereto should be
highlighted timely.
1.3.1) Human Resources:
1.3.1.1) Role & Responsibilities:
They Compile & organize employee data (hard & soft copies), Payroll
Administration, they advertise jobs internally and externally, Longlist CVs for
positions and share CVs with the hiring manager for shortlisting. Works in
Scheduling & facilitating in the conduct of Interview Tests of candidates. Provide
interview documents to panel members. They conduct Reference Checks of
recommended candidate. Review the introduction plan of new employee in
coordination with concerned departments. Share employment Agreement with new
joiners. Provide support IT team for new worker system (issuance of IT
equipment, employee IDs). Review staff's attendance sheets and update attendance
on MIS (Management Information System) on weekly basis. Review and update
Staff's leaves on MIS. Review timesheets of employees for payroll processing.
Maintain Contract Management Database of all staff
(expiry/ending/extensions/new contracts/addendums) and Review employment
letters as required in coordination with HR & Program Heads.
9
1.3.2) Finance Department
Finance department controls and assist the overall financial management of
projects. It deals with the timely accounting of all transactions and monitoring and
reconciliation of financial records. They are responsible for ensuring that financial
policies and procedures are followed, and any differences thereto should be
highlighted timely.
1.3.2.1) Role & Responsibilities:
Checking payment vouchers and clearing differences. Preparing JVs related to
receipts and payments and supervising the timely disbursement of funds.
Monitoring and aging of Payables. Settlement of petty cash on time. Checking
bank and cash receipt vouchers and resolving differences. Monitoring timely
deposits in bank accounts. Monitoring and ageing of Receivables. Preparing bank
reconciliations statements of the project. To support in Tax related matters,
deduction & submission of Tax documents. Payroll checking and preparing
reconciliations. Reconciliation of Grants of projects. Coordination for Audit of the
project. Booking of Project monthly invoices. Coordination with every Project
properties payable department and reminding for the timely release of payments.
Giving support to program staff for preparing budgets and assisting finance related
matters to projects manager. Any other duty assigned by the supervisors at Hashoo
Hunar Association and Hashoo Foundation.
1.3.3) Administration:
They receive online purchase requisition on MIS (Management Information
System). They Procure items as per purchase requisition and according to
10
procurement policy. They collect quotation from vendors through RFQ & make
the comparative statement of sealed quotations. They issue Purchase Order to the
vendor & arrange relevant documents. They take follow up of vendor’s payment &
record of Assigned assets. Liaise with field staff of concerned project.
1.3.4) Information & Technology:
They monitor and maintain computer systems and networks and have knowledge
of troubleshooting the system and network problems. They set up new users'
accounts and profiles and deal with password issues. Take backup (email, system
data) every month.
11
CHAPTER NO#02 INTERNSHIP PROGRAM
My internship was arranged for the duration of 06 weeks in Finance Department of
Hashoo Hunar Associates Islamabad office. The tenure of internship commenced on
10th of the August 2018 and ended on 21st of the September 2018. I worked under the
supervision of Mr. Salman Malik FO Marble Shines project at HHA for a period of
six weeks. During this internship apart from Mr. Salman Malik's supervision, I also
worked for the admin team and Ms. Saima Jamil Finance Officer project (HB)
During the internship, communication bridge through email was maintained by me
with Mr. Noman Shafi (Internship supervisor).
2.1) Week #01 (10th August 2018 to 16th August 2018)
2.1.1) Working Experience
Apart from the orientation and briefing on the departmental structure of HHA, during
the first week of internship, I was engaged in the following activities.

I was part of their financial records along with the documentation and record
keeping of BPV, BRV, and JV.

Maintaining the records of various documents through files, the arrangement of
documents and vouchers in an order and verifying each voucher’s pending
requirement for the month of June, and July.

Maintaining the record of expenses of each department on excel under the
supervision of Ms. Saima Jamil FO Honey Bee project.

Reconciliation of petty expenses department wise, checking of their relevant
supporting/receipts and record keeping in both hard and soft file.
12

My supervisor involved me in revision and allotment of assets room/department
wise and report him with the latest assets list.
Revision of organizations assets.
My supervisor provided me an old list of organization's assets and gave me instruction
to revise it and divide it room/department wise.
The detail of my working is:

Identify the coded and not coded assets of each room/department of the
organization.

Identify and record assets, which were not included in the old list.

Keep the record of every department’s asset (item, brand, model etc.) through
hand notes.

Consult with admin officer HHA Ms. Fatima David for ambiguity regarding the
ownership of few assets (Fire alarm, Glass partitions etc.) and get her guidance for
further working.

I assign new manual coding to the assets as per the instructions.

Finally, I prepare the record of “HHA assets” through excel sheet and send it to
the supervisor (Mr. Salman Malik).
2.1.2) Learning Experience: Apart from the brief introduction of the organization and its departments, it was new
for me to see the formal structure of any organization. Documentation system of each
Account’s head and its timely record keeping. Proper handling of every single
supporting document. Maintenance of petty cash records along with their supporting
13
documents. (Having the limit of petty cash expense of Rs 20,000/- per month).
Recording of assets of the organization and knowing how they are maintained by the
organizations.
2.2) Week #02 (17th August 2018 to 23rd August 2018 )
2.2.1) Working Experience: Most of the duration of the second week was covered in the holidays of Eid-Ul-Adha.
Some of the workings are as follows.

Preparation of salary vouchers of employees for advance payments of
salaries as per instructions.

Preparation of cheques according to the instructions of the supervisor and
taking receipt on each payment.
2.2.2) Learning Experience: -
For preparing salary sheet of the employee the following information is available in
the finance department

Appointment letters/Agreement of new employees

Deductions for unauthorized leaves

Resignation information

Advances deduction plan

Timesheets
By consulting above mentioned things, the Finance officer prepare salary sheet of
employee/employees. Head of department Finance gives his approval by signing the
14
Salary Sheet of employee, then it is sent for the approval of the country director.
Country Director gives his approval by signing the Salary Sheet then salary is paid
through cross cheque/in cash. And through Transfer Letter into employee’s bank
account. Computer Generated Salary Slip are provided to each employee and get
payment receipt signature of employee.
(All payments of PKR 5000 or more are paid through crosschecks, which can vary
policy by policy).
2.3) Week #03 (24th August 2018 to 30th August 2018)
2.3.1) Working Experience: During this week I was involved in

I recheck and complete the companies Bank’s ledger account for the month of
August 2018.

Preparing bank reconciliation statements of Bank Alfalah for projects honey
and marble shine according to the supervisor’s instructions (for the month of
June, July, and August).

Record JV along with record keeping of supporting documents.

Record BRV’s along with record keeping in both hard and soft form of
supporting documents for the month of August.

Contacting vendors regarding receivables and request for timely release of
pending payment.

FO Honey Bee assign me a task of preparing the list of contact details of
vendors regarding FD. For this task, I call payables department of each vendor
15
and get their contact details (Name of focal person, Office contact #, Mobile
contact #, and E-mail address) and present it on excel sheet and paste it in FD.

Timely deposit of cheques into the company’s bank account and compile their
documents.

I see the documentation required for opening companies Account.
2.3.2) Learning Experience: -
Implementing knowledge practically regarding ledger record keeping which mainly
include reference cheque numbers, voucher numbers, and complete narration and
understand how companies maintain their ledger accounts and how they are
maintained on their MIS. HHA’s reconciliation statement of the bank is maintained
on monthly basis. For the Reconciliation of Bank Alfalah, I was provided the bank’s
statement of HHA account and bank ledger Account of Bank Alfalah maintained by
the company and I have to cross check the payments and receipts on both of the
ledgers and record any discrepancy. The sample of Bank Reconciliation statement
prepared by me can be seen in annexures. Learning about record keeping of different
vouchers, and knowing the importance of single supporting document for each
department. I have operated different stamps including HHA’s official stamp,
Accounts payee stamp, and paid etc.
16
2.4) Week #04 (31st August 2018 to 6th September 2018)
2.4.1) Working Experience: -
During this week, I was sent to the core office HF’s finance department for three days
to work under the supervision of Mr. Anwar Ahmed (Finance Manager) HF.

Preparing bank reconciliation statements of Muslim Commercial Bank (MCB)
for projects honey and marble shine according to the supervisor (Mr. Salman
Malik) instructions (for the month of July and August). In which I was
provided the bank statement of HHA account and bank ledger Account of
MCB maintained by HHA.

Calling customers for their payments due, on behalf of the company and
reminding them for their payments.

My supervisor gave me an overview of Hashoo Foundation’s (MIS) along
with its financial implication, data entry and allow me to use it occasionally.

Keeping records in both hard and soft copy of Bank Receipt Vouchers, Bank
Payment Vouchers, and Journal Vouchers and observe their documentation
requirements in Hashoo Foundation.

I observe financial documentation and record keeping of Department for
International Development DAI’s tabeer project assigned to Hashoo
Foundation.
2.4.2) Learning Experience: Introductory session on MIS, knowing about the automated maintenance of each
account, its easy access was new for me and using it was the great experience.
Visiting HF (core office) and seeing the structure of their organization, departmental
17
interaction especially finance department. I was part of the voucher’s record keeping
of Hashoo Foundation that was different and more organized, due to mass
functioning.
2.5) Week #05 (7th September 2018 to 13th September 2018)
2.5.1) Working Experience: -

Prepare BRV, BPV for the month of September. That includes date, party
name, cheque number (if payment is through the cheque), voucher number,
and journal entries.

Checking payment vouchers and resolving differences.

Preparation of separate party wise ledger accounts of the company for the
month of June, July, August, and September.

I was involved in the preparation of sales report for project Honey Bee and
verify the received and pending payments party wise and call vendors for their
payments due.

Monitor timely deposit of both cash and cheques into the companies account
mostly in Muslim Commercial Bank (MCB) and complete its working as per
the instructions.
2.5.2) Learning Experience: Learning about the procedure of procurement which is start with the need
identification after that a request for approval is send to the departments head or
18
finance head, if the department’s head agree on the procurement of that specified
thing, then it is the duty of the admin/ procurement department to verify that whether
it is below or above PKR 10,000. In case of below PKR 10,000 transaction project
manager has the right to approve that, while in case of transaction above than PKR
10,000 it is necessary to take approval of purchase committee in which one finance
person is mandatory, Purchase committee may advertise or demand sealed quotations
from minimum three potential suppliers, these sealed quotations are analysed through
the comparative analysis statement and then finalize the deal. GRN is sent to
admin/procurement department for matching it with the purchase order and at the end,
FD is there for the payment.
19
2.6) Week #06 (14th September 2018 to 20th September 2018)
2.6.1) Working Experience: During the last week of internship, the functions of HB project were moved to G-11
but finance department of HB has to move to G-11 office on the 1st October 2018.
That change of plan also affects workings of FD.

I deduct, record and submit withholding tax (WHT) to ITO and take receipt
acknowledgement and compile their documents.

I made payments against petty cash expenses, get its receipt from the payee,
and maintain petty cash record department wise with record keeping of their
supporting documents.

Filling of fuel voucher for HHA’s vehicle.

I request and arrange a pay order from Muslim Commercial Bank (MCB) for
payment.

I call Marriott hotels, Pearl continental hotels (payables department) for the
timely release of pending payments.

Getting receipt on every payment through stamp containing requirements of
signature, name, amount, and date from payee.

Maintenance of records on the receiving of each payment and timely deposit
of the cheque in the bank.
20
2.6.2) Learning Experience: Learning about the overall functions of the Finance Department their financial
assistance for other projects. The overall maintenance of accounts and timely receipts
collection and disbursements of payments. Working of accounts on the receipt of any
payment and timely depositing of the amount in bank account. Know the importance
of agreements with various suppliers for monthly payments of expense.
21
CHAPTER NO#03 SWOT ANALYSIS
HHA is a private NGO working under the head of Hashoo Foundation. The focus is
on achieving organizational goals through human resources, in the most effective and
efficient way.
SWOT analysis is used to evaluate the position of the organization/business in terms
of the following terms or objects,

Strengths

Weaknesses

Opportunities

Threats
Hashoo Hunar Association’s strengths, weaknesses, opportunities, and threats are as
follows:
3.1) STRENGTHS
The strengths of HHA are following

Hashoo group possesses a well-established brand name, which has been
perfectly positioned in the consumer’s mind.

They have the strength of the history working in that field.

Strong inter-department communication

Providing a better work environment.

The Financial position of HHA organization is stable.

Employees of HHA are skilled and hard working.

Providing better facilities and environment to their employees.
22

There is a platform or place of knowledge sharing or cross conversation
meetings.

The approach of welfare based on self-empowering society.

Diversity in the organization.

HHA is majorly supported by its internal donation source.

HHA is not for profit organization, but projects like MSA and HB earns the
profit, they are contributing towards other welfare projects.

There is much of socialization among staff members it is making the
environment friendlier.

Employees can take advantage of advance salaries up to an extent.
23
3.2) WEAKNESSES
The weaknesses of HHA are

There is a lack of HHA website interface, they are the non-existent on website.

There is no decentralization. Decision making is entirely in the hands of higher
authorities.

The absence of Finance Manager up to the date.

Lack of working on accounting software like QuickBooks etc.

Less tasks are performed in teams, mostly tasks are performed on an individual
basis.

Unequal distribution of work in the Finance Department.

The improper system of recovery of receivables burdening HHA.

Lack of agreement for credit purchase of items. That will not burden petty cash
account of HHA (like agreement with stationery shop, general store etc.)

Lack of creativity as the lower staff are given orders and they must follow
accordingly.

There is a lack of audit of the organization.

The quick change of plans leads to discouraging employees.

Ill-defined levels of Hierarchy.

HHA is still in restructuring phase, Since its incorporation.

HHA does not have its own MIS system, they are working on HF's MIS.

It is difficult to attract, pay and keep experts into the company’s payroll.

Over-dependence on one or two individuals and failure to share and spread work
ownership.
24
3.3) OPPORTUNITIES
The opportunities for HHA are

Better career development and training methods can generate even more
productive labor force.

Set up a user’s friendly website and start structuring profiles and organizational
networks.

Integrating new technology in the department can be useful so that the time is
utilized in another fruitful way.

HHA also can capture new talent from the external market so that highly qualified
and motivated persons will be the part of this reputable company

HHA can increase efficiency of the audit department.

They can avail opportunity to gain access to basket funding by coordinating with
other NGO’s and companies.

Locally available developing funds and governmental aids are also available for
local NGO’s.

The concept and practice of CSR are taking hold in all over the globe and many
group of companies are now forming foundations and provide funds for it. Being a
foundation, HHA can get funding from other organizations too.

HHA can use excess asset to produce income from other projects and can fund it
in a broader way.
3.4) THREATS
The threats for HHA are
25

Change of government affects the company policy making.

Record tempering if any employee becomes greedy and done record tempering it
will badly affect the company image. nothing can damage an organization more
than unfaithful members/employees.

Political interference is a hurdle between the organizational work.

Lack of audit since incorporation.

Delay in the payments of salaries and payments of employees can turn in strikes
also pose a major risk to the organization. That type of situations where
employees form groups and go on strikes decreases the productivity of the
organization but also spoil the work culture.

Hashoo Hunar Association suffers a great loss when talented employees quit and
join other organizations.

The ultimate threat to HHA or any other non-governmental organization is
inconsistency in the collection of funds.

Concern that revenue is not sufficient to fulfil expenses. Since the goal of nearly
all non-profit organization is mission-based, it there is an instability in finance it
will be difficult to keep the mission going.
26
Chapter # 4: Conclusion and Recommendation:
4.1)
Conclusion:
Hashoo Hunar Association in the supervision of HF is operating to pursue the mission
of the foundation, is a well-known organization and having the aim of the socioeconomic welfare. The true purpose of HHA is to deliver the excellent services to
serve the humanity. Being an NGO Hashoo Hunar Association not only supporting
others by their socio-economic development programs. But, also enhancing the name
of whole Hashoo Group through their charitable approach.
Their programs support individuals, families and communities in enhancing financial
independence self-reliance. Resultantly it in turn, improves social development, health
facility and education of the individuals which are the primary goal of the
organization.
The major strength of HHA is the internal source of funding which is required for any
NGO to survive. Hashoo group is fulfilling the CSR through funding and by making
foundations, which is becoming the objective of every organization in the world.
During my internship, working in an NGO was a prodigious experience and
implementing business knowledge practically was new for me in which business
studies was quite helpful in understanding and doing work practically. HHA’s staff
and employees are very skilled and supportive of me during the internship period.
During my internship, it was great to experience the working and coordination
between the departments. This internship provides me a great and helpful practical
knowledge which will be helpful for my future.
27
4.2) Recommendations:
I would like to recommend on the basis of working and SWOT analysis of Hashoo
Hunar Association.

HHA needs to have its own official website.

They should organize and operate their own MIS.

With respect to the Finance department, there should be a signatory authority
within HHA that will also minimize their processing time.

Plans should be conveyed to employees before the time of execution.

Motivate employees to work in a team.

Use of latest technology for record savings.

Employees should be engaged in Management decisions through internal polling,
surveys and meetings.

The culture of the organization should focus employees that emphasizes
superiority and high productivity.

Month-end closing checklist of FD should be filled.

In the Finance Department, the receiving and payment documents should be
settled in a timely manner.

There should be an emergency exit stair installed in the building

Photocopying machine should be placed in HHA, that will minimize
photocopying expense and time.

The proper audit should be organized for HHA and reasons behind the late audit
should be addressed properly.

They can increase the numbers of directors according to the increase in the
projects.
28

Proper training should be given to new employees.

They should increase a capacity of the socio-economic development program.

Incentives should be given to employees along with the restructuring of
transportation facilities.
29
Annexures
A sample of Bank reconciliation statement
30
A sample of bank’s ledger
31
A sample of BRV
32
References
(n.d.). Retrieved from Securites and Exchange Commission of Pakistan:
https://www.secp.gov.pk/
Hashoo Foundation. (n.d.). History. Retrieved from Hashoo Foundation:
http://hashoofoundation.org/who-we-are/#history
Hashoo Foundation. (n.d.). Honey Bee Farming. Retrieved from Hashoo Foundation:
http://hashoofoundation.org/honey-bee-farming/
Hashoo Foundation. (n.d.). Marble Shine Associate. Retrieved from
http://hashoofoundation.org/thematic-areas/economic-development/marbleshine-associates/
Hashoo Foundation. (n.d.). Mission. Retrieved from Hashoo Foundation:
http://hashoofoundation.org/who-we-are/#mission
Hashoo Foundation. (n.d.). Skills development. Retrieved from Hashoo Foundation:
http://hashoofoundation.org/thematic-areas/human-capital-development/skillsdevelopment/
Hashoo Foundation. (n.d.). Values. Retrieved from Hashoo Foundation:
http://hashoofoundation.org/who-we-are/#values
Hashoo Foundation. (n.d.). Vision. Retrieved from Hashoo Foundation:
http://hashoofoundation.org/who-we-are/#vision
33