IE 409 : Islamic Accounting

Department

Department of Islamic Economics

Academic Program

Bachelor in Islamic economics

Type

Compulsory

Credits

03

Prerequisite

Overview

The course aims to introduce students to accounting in various Islamic financial institutionsAccording to Islamic legislation. Introducing the student to the basic concepts in the field of accounting for institutions that operate under the Islamic ShariaIntroducing the student to the practical foundations and procedures followed in Islamic institutionsA statement of the operations carried out by institutions operating under Islamic lawStatement of the privacy that characterizes transactions in Islamic institutions

Intended learning outcomes

A- Knowledge and understanding:To familiarize the student with the concepts of accounting in Islamic institutions, its rules and basics for all financial transactions of the accounting unitTo explain the practical applications of accounting fields in Islamic institutionsTo familiarize the student with the legislation, regulations and laws related to accounting work in Islamic institutions, general legal concepts, financial transactions and professional ethicsTo familiarize the student with the basic concepts of Islamic accounting and its relationship to economic and administrative sciencesB- Scientific and professional skills:That the student use the knowledge and theoretical foundations of accounting in the design of Islamic accounting systems and applicationsThat the student perform practical applications in the areas of accounting in Islamic institutionsThe student is committed to the ethics, rules, behavior and ethics of the accounting professionThe student designs accounting applications that are compatible with the events used in economic and administrative sciences

Teaching and learning methods

1. Be guided by lectures.2. Papers, research papers and panel discussions.3. Homework.

Methods of assessments

midterm exam 40% Final exam 60%.