Students from the Department of Business Administration Visited the General Directorate of Accounting

On Monday, October 6, 2025, the second- and fourth-year students of the Department of Business Administration at Cihan University -Erbil conducted a scientific visit to the General Directorate of Accounting in Erbil. The visit was supervised by Assistant Lecturer Hevi Mohammed Qadir, and the students were warmly received by Mr. Didar Yousef Mirza, the Director of Administration.

During the visit, Mr. Didar Yousef Mirza provided the students with an overview of the directorate’s work, explaining that it handles two types of expenditures: central and decentralized. He clarified that when a ministry requests a project, the General Directorate of Accounting sends an engineer to monitor the work and then decides whether to approve the project. However, the applicant must fulfill certain requirements before approval, including paying taxes, providing a Letter of Guarantee, and meeting other financial obligations.

Mr. Didar also explained the difference between the Supervisory Board of Supreme Audit Kurdistan Region, Iraq, and the General Directorate of Accounting. He noted that the Supervisory Board reviews accounts after the work is completed, while the General Directorate of Accounting monitors accounts before the work begins.

Meanwhile, Mr. Ari Yasin Osman, the Director of Expenditures, emphasized that his department follows governmental accounting principles in its operations. He advised the students that to gain expertise in public sector accounting, they should study the official guidebook, and to understand private sector accounting, they should learn to use accounting software programs.