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This book examines the legal and the accounting process from basic transaction analysis through to the preparation of financial statements. A broad framework for financial statements is used,... Principles of Islamic Accounting (Paperback)
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Principles of Islamic Accounting (Paperback) |
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• SKU: 13921713 • Shipping: $0.00 • ISBN: 9781119023296 • Description: This book examines the legal and the accounting process from basic transaction analysis through to the preparation of financial statements. A broad framework for financial statements is used, encompassing international standards and Islamic financial accounting standards. It provides a context for understanding what is Islamic accounting and allows students to appreciate how Islamic values can influence the disclosure of financial information. The practicalities of preparing financial statements in accordance with the Islamic Shariah are covered, along with specific aspects of Islamic finance and how to account for Shariah compliant instruments. It provides students with skills to understand and prepare accounting information relevant to decision making in an Islamic environment through real life examples and cases. Tentative Table of contents: Introduction to Islamic Accounting The Recording Process Adjusting the Accounts Completing the Accounting Cycle Accounting for Assets Accounting for Liabilities Accounting for Equity Accounting for Sukuk Zakat Accounting Takaful Accounting Islamic Commercial Law Accounting for Islamic Financial Institutions Islamic Corporate Governance and Sustainability Auditing: an Islamic Perspective |
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