Accounting Department Students scientific visit to the Silka Erbil Company
On Sunday, November 23, 2025, the Accounting Department of Cihan University–Erbil conducted a scientific visit to the Silka Erbil Company under the supervision of Lecturer Rebin Bilal Mohammed.
Upon arrival, the third students were warmly welcomed by the factory’s administrative and accounting team, led by Mr. Yusef Sami, the accounting manager of the company. Mr. Yusef Sami provided a comprehensive explanation of the company’s financial and operational procedures, detailing how daily transactions related to production—such as the purchasing of raw materials, labor costs, factory operating expenses, and the movement of inventory—are recorded and monitored through the company’s internal accounting system. Students were introduced to the practical steps of tracking production costs for manufacturing wooden kitchen doors, cabinets, and other CNC-designed wooden products. The visit also demonstrated how the company prepares sales and delivery documents, controls stock levels, and maintains coordination between the factory and the main office. The accounting team presented real examples of documenting expenditures, issuing invoices, and generating daily and monthly financial reports essential for managerial decision-making.
The visit enabled students to observe real manufacturing accounting practices and connect theory with practical application. Lecturer Rebin Bilal Mohammed thanked Mr. Yusef Sami and the Silka Erbil Company team for their warm reception and valuable explanations.






