Students from the Department of Accounting Visit Bako Factory in Erbil

On Thursday, January 15, 2026, second-year students from the Department of Accounting at Cihan University–Erbil conducted a scientific field visit to Bako Factory in Erbil, a company specializing in the production of food packaging cartons. The visit was supervised by Lecturer Rebin Bilal Mohammed.

Upon arrival, the students were warmly received by the factory manager, Mr. Mohammed Handaran Qader, who delivered an introductory presentation on the factory’s organizational structure and operational activities, with particular emphasis on accounting and financial procedures.

During the visit, the students were introduced to the practical applications of accounting within an industrial environment, including cost accounting systems, inventory management, pricing methods, budgeting, and financial reporting. The accounting staff explained how production costs are recorded and analyzed at different stages—from raw material acquisition to final product output—and how accounting information supports managerial decision-making.

Additionally, the students gained insight into internal control procedures, financial documentation, and the role of accounting in ensuring accuracy, transparency, and efficiency within the manufacturing process.

In conclusion, the visit provided the students with an excellent opportunity to bridge theoretical accounting knowledge with practical experience. The supervising lecturer expressed his appreciation to the management and staff of Bako Factory for their cooperation and for offering valuable professional insights to the students.