ACC 531 : Zakat accounting

Department

Accounting Department

Academic Program

Bachelor in Accounting

Type

Elective

Credits

03

Prerequisite

Overview

 Introducing the student to the meaning of zakat.

 Introducing the student to Zakat Standard No. (9).

 Introducing the student to accounting for zakat in individual projects and partnerships.

 Introducing the student to accounting for zakat in financial companies and the rest of the activities and other wealth

Teaching and learning methods

A / knowledge and understanding

- The student's knowledge of the meaning of zakat.

- The student's understanding of Zakat Standard No. (9).

- The student's knowledge of zakat accounting in individual projects and people companies.

- The student's knowledge of accounting for zakat in financial companies and the rest of the activities and other wealth

B / mental skills

Student's ability to differentiate between zakat and tax.

The student's ability to use Zakat Standard No. (9).

- The student's ability to account for zakat in individual projects and people companies

- The student's ability to account for zakat in financial companies and other activities.

C / scientific and professional skills

The student will distinguish the difference between zakat and tax

- That the student comprehends Zakat Standard No. (9).

- That the student understand accounting for zakat in individual projects and partnerships.

- That the student comprehend accounting for zakat in financial companies and other activities

D / general skills

- That the student has the ability to dialogue and discussion.

- The student should be able to communicate and communicate with others.

The student should be able to manage time.

The student should be able to work in a team

Methods of assessments

LectSharing and solving exercises and preparing papers during lecturesMidterm exam first week sixthThe second midterm exam, the eleventh weekSixteenth week final examures, discussions, exercises, meals, research papers and exams

Scientific subject	Number of hours per	week
A general introduction to zakat, and the difference between it and tax	6	1
Accounting Standard No. (9) Zakat, issued by the Accounting and Auditing Organization for Islamic Financial Institutions	6
Zakat accounting for individual projects: commercial and industrial	6
Accounting for zakat in companies of persons	6
Accounting for zakat in financial companies	6
Accounting for zakat in other activities and various wealth.	9

Accounting for financial companies (ACC 430)
Studies in accounting (ACC 530)
Accounting for Islamic banks (ACC 439)
international accounting (ACC 438)
Contracting projects accounting (ACC 437)
Revision2 (ACC 434)
Additional manufacturing cost measurement2 (ACC 433)
Review I (ACC 432)
accounting administration (ACC 431)
Public fund accounting (ACC 339)
Accounting for banks and insurance companies (ACC 337)
Oil accounting (ACC 336)
Analysis of financial statements (ACC338)
Additional manufacturing cost measurement1 (ACC 333)
Accounting for service projects (ACC 332)
Corporate Accounting (ACC 330)
Planing peincipals (PLA170)
Accounting Principles I (ACC 130)
Principles of Accounting II (ACC131)
Social responsibility accounting (ACC 436)
Accounting systems design (ACC 435)
Accounting departments and branches (ACC 331)
Intermediate Accounting 2 (ACC 231)
Tax accounting (ACC 335)