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An Introduction to Islamic Accounting Theory and Practice

$ 30.00


  • Author : Dr. Abdul Rahim Abdul Rahman
  • ISBN : 978-967-0175-01-1
  • Page : 232 pages


  • Description

    The interests on Islamic accounting has been growing for the past three decades, however, the development of Islamic accounting is still at the infancy stage. This book, as the title implies, intended to become an initial attempt – as an introductory text – to discuss the preliminary theory of Islamic accounting, and to explain the nature of Islamic accounting practice in Islamic institutions.

    This book is divided into three sections; Islamic accounting theory, Islamic accounting practice – accounting for Islamic financial services and Islamic accounting practice – accounting for zakat. It is hoped that this book can shed some lights on the nature of Islamic accounting theory and practice.

  • Additional information

    Additional Information

    Weight 0.4 kg
  • Content

    About The Author

    Preface

    Part I: Foundations of Islamic Accounting Theory

    Chapter 1 Accounting & Islamic Worldview

    Chapter 2 Accounting Concepts: An Islamic Perspective

    Chapter 3 Islamic Ethics and Accounting

    Part II: Islamic Accounting Practice - Accounting for Islamic Finance

    Book Chapters

    • Chapter 4 Financial Reporting for Islamic Financial Institutions
    • Chapter 5 Accounting for Islamic Deposit and Investment Account
    • Chapter 6 Accounting for Mudarabah Financing
    • Chapter 7 Accounting for Musharakah Financing
    • Chapter 8 Accounting for Murabahah Financing
    • Chapter 9 Accounting for Ijarah Financing
    • Chapter 10 Accounting for Investment in Islamic Securities

    Part III: Islamic Accounting Practice – Accounting for Zakat

    Book Chapters

    • Chapter 11 Principles of Zakat & Zakat Accounting for Business Wealth
    • Chapter 12 Zakat Accounting for Islamic Financial Institutions

    Appendix 1

    Appendix 2

    Appendix 3

    Index