A Scientific Visit to the Accounting Directorate at the University
As part of a series of scientific activities in the Accounting Department and on November 21st, 2021, the department organized a scientific visit for a group of students to the accounting directorate at Cihan University-Erbil to get acquainted with the nature of the accounting work at the university.
The visit was organized under the supervision of the head of the department, the Assistant Lecturer (Firas Noureddin Mardan) and under the direct supervision of the Assistant Lecturer (Nazar Hayas Abbas) and the lecturer (Yasser Abdelali Jassem), and in cooperation with the accounting directorate at the university. At the beginning, Mr. (Simko Kamel Ali) welcomed the students, and then explained for them how to deal with receipts of money and payment and he introduced the types of records in the manual system and the electronic accounting system that is being used.
On the other hand, Mr. (Smko Kamel Ali), the auditor, explained for them the device that is used for accounting, and how it detects counterfeit money and differentiates between different amounts of money and periodic matches with banks and the quality of the deposit.
At the end, the financial statements were explained for students, and the type of accounts they contain, the legal period for their preparation, and the role of the internal auditor and the external auditor in preparing the financial statements at the end of the fiscal year were clarified.
