In line with the directives of Al-Maarif University College, represented by Dean, Prof. Dr. Yaqoub Nadhim Ahmed, and with the follow-up by the Head of the Department of Finance and Banking Sciences, Assistant Professor Dr. Muhammad Fakhri Saad El-Din, towards openness to state departments and strengthening the scientific and academic partnership between Al-Maarif University College and the governorate departments, the department’s staff Represented by Dr. Riyad Jawad Kazem, assistant lecturer Marwan Waheed Abdul Hamid with a group of students from the department, a field visit was made to Anbar Health Department. Discussing a number of practical details through a panel discussion between the students of the department and the lecturers, which included a detailed explanation of the decentralized government accounting system approved in the department, the mechanism of disbursement and auditing, in addition to an explanation of the mechanism of work of documents and their registration in the general journal, trial balance and final accounts.
