Educational Field Visit by Accounting Students to Erbil Electricity Directorate
On Tuesday, January 27, 2026, the Accounting Department at Cihan University – Erbil organized an educational visit for second-year accounting students to Erbil Electricity Directorate – Branch No. 1, under the supervision of Dr. Hashem Safi.
The students were warmly received by Mr. Talat Mohammed, Director of the Directorate, and Mr. Saman Yasin, the Accounting Manager, who provided a detailed explanation of the directorate’s operations and its administrative and accounting system. The focus was on electricity distribution, billing and collection processes, and internal financial controls.
During the visit, the procedures for meter reading, issuing invoices, monitoring collections, and implementing internal audit measures to ensure accurate accounting data were explained. The importance of the accounting department in controlling revenues and expenses, preparing financial records and reports, and coordinating with other departments to ensure efficient operations was also highlighted.
Mr. Saman Yasin demonstrated the accounting workflow within the directorate, including methods for preparing monthly and annual financial reports, the significance of precise documentation for transparency and decision-making, and the role of internal controls in detecting and correcting errors.
This educational visit allowed students to connect their theoretical knowledge with practical applications in a real service environment, particularly in governmental accounting, revenue management, and internal control systems. It also provided an opportunity for students to ask questions and deepen their practical understanding.
At the end of the visit, Dr. Hashem Safi expressed his gratitude to the management of Erbil Electricity Directorate Branch No. 1 for their warm reception, cooperation, and valuable professional insights. He emphasized the importance of such educational visits in enhancing practical learning, strengthening collaboration between the university and service sectors, and supporting the outcomes of accounting education.
