on 10,April 2018 Accounting department students visits Alhamid factory in order to illustrate the idea of operation and production subject along with transferring the theoretical sessions into practice one for the second year Accounting Department student. Linking theoretical sessions with actual practice is one of the main policy which Cihan University - Duhok follow. Specially thanks to the head of Department as well as the President of the University Dr. Zeravan for their support and encouragement for doing such events.