ACCOUNTING SYARIAH (2 Credits)

Learning Outcomes :

On successful completion of this course, student will be able to: LO1 – Explain Explain the concept of sharia accounting; LO2 – Explain Explain the concept of recording transaction in sharia accounting concept; LO3 – Apply the concept of sharia contract; LO4 – apply the concept of sharia accounting.

Topics :

1. Introduction To Islamic Accounting Environment;
2. Introduction to sharia financial institution and International sharia financial institution;
3. Sharia financial system;
4. Sharia Financial Statement;
5. Accounting Concept For sharia commercial contract: Murabaha;
6. Accounting Concept For sharia commercial contract : Musharaka;
7. Accounting Concept For Sharia commercial Contract : Mudharaba;
8. Accounting Concept For Sharia commercial contract : Ijarah;
9. Accounting conceot for sharia commercial contract : Salam;
10. Accounting Concept For sharia commercial contract : Isthisna’;
11. Accounting For Sukuk;
12. Accounting For Zakat;
13. Application Of Sharia accounting for other sharia financial contract.