Accounting Department Organizes Educational Visit to DIL Technology

On Monday, November 24, 2025, the Accounting Department at Cihan University–Erbil organized a scientific visit to DIL Technology for Telecommunications for a group of third-year accounting students. The visit was supervised by Dr. Ibrahim Hussein Ahmed.

The students were received by Mr. Nabaz Jamil the HR Manager and Mr. Yousif Omar. The company provided an overview of the purchasing cycle, covering contract signing, receiving and storing materials, recording purchases, and payment settlement. They also explained internal control procedures, error-correction processes, and internal auditing related to issuing invoices and settling payments.

The students were then introduced to the sales cycle, which included preparing sales orders, issuing materials from the warehouse, sales collection procedures, and recording sales and purchases. Internal control measures within the sales process were also discussed.

The Accounts Manager explained how the company prepares financial statements in accordance with International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS), specifically IAS 1, 2, 16, and 21, and IFRS 1, 15, 16, and 18.

This visit enabled students to observe the practical application of accounting in a real business environment, particularly in purchasing and sales cycles and in implementing international accounting standards. It also provided an opportunity for them to ask questions and deepen their understanding.

At the end of the visit, Dr. Ibrahim Hussein Ahmed expressed his gratitude to the company’s management for their warm reception and the valuable professional insights shared. He emphasized the importance of such collaborations in enhancing students’ academic and practical knowledge and supporting sustainable development goals.