Accounting Department Students Visit Erbil Electricity Department No. 2

On Wednesday, October 11, 2025, the Department of Accounting organized a scientific visit for its group of students to Erbil Electricity Department No. 2, under the supervision of Dr. Ibrahim Hussein Ahmed.

Upon arrival, they were warmly received by Mr. Hazar Bahram Khidr, Head of the Accounts Department. He then provided a comprehensive explanation of the accounting cycle followed in the department. He described the process of preparing financial documents, the different types of documents used, the numbering system for disbursement and revenue collection operations, and how these transactions are recorded in the accounting books. He also clarified the types of accounting records maintained in accordance with the relevant laws and regulations, as well as the procedures for recording general revenues and expenditures.

Finally, Dr. Ibrahim Hussein expressed his sincere thanks and appreciation to the Director of the Erbil Electricity Department and Mr. Hazar for their warm welcome, generous hospitality, and the valuable theoretical and practical knowledge they shared.