The Department of Accounting Conducted a Scientific Visit to Bow Stone Company

On Sunday, October 26, 2025, the Department of Accounting conducted a scientific visit to Bow Stone Company in Erbil for a group of fourth-year students, under the supervision of Lecturer Rebin Bilal Mohammed.

During the visit, Mr. Brwa Wshyar Salim, Operations Manager of Bow Stone Company, warmly received the students and introduced them to the company’s traditional methods of stone production. He explained the stages of stone making, cutting, painting, and finishing, emphasizing that much of the company’s work still relies on mechanical tools and manual techniques rather than automated systems. Mr. Brwa demonstrated how workers use classic cutting saws, polishing wheels, and hand-lifting tools to shape and finish the stone, noting that although these older machines require more time and labor, they allow greater professionalism and attention to detail. He also highlighted that the company accurately records material usage, uptime, and maintenance costs to support cost-effective monitoring and operational efficiency.

At the end of the visit, the students discussed with Mr. Brwa Wshyar Salim how traditional production methods affect cost control, budgeting, and production compared to modern systems. The visit provided students with valuable insight into linking accounting theory to real-world industry practice, demonstrating how accounting supports effective decision-making even in companies that rely on traditional mechanical processes.