Your introduction to Islamic accounting Principles of Islamic Accounting is the first and only text that covers the fundamentals of Islamic accounting in English. A comprehensive guide, this groundbreaking reference offers both insight into Islamic accounting best practices and disclosure for Shariah-compliant instruments. Covering everything from basic transaction analysis to the preparation of financial statements, this reference serves as a broad framework around which undergraduate students can build their understanding of the Islamic business environment by offering context and showcasing how Islamic values can influence the disclosure of financial information. Islamic accounting is becoming an increasingly important aspect of the business field as globalization results in a surge in business partnerships and transactions around the world. Today's students need to understand Islamic accounting principles in order to effectively work with professionals who adhere to these standards—and accessing this information via text in English was not possible until this revolutionary reference. Review the basics through an introduction to Islamic accounting Understand the recording process, and how to complete the accounting cycle and adjust accounts as necessary Explore accounting for assets, liabilities, equity, and sukuk, as well as zakat and takaful accounting Discover details regarding Islamic commercial law, accounting for Islamic financial institutions, and Islamic corporate governance and sustainability, and look at auditing from an Islamic perspective Principles of Islamic Accounting is an essential text for first-year university students who are studying Islamic accounting, as well as professional societies and organizations that support the use of Islamic accounting principles, such as The Islamic Finance Professionals Association.
Preface About the Authors About the Companion Website Chapter 1: The Islamic Accounting Environment Chapter 2: Recording Transactions and Market Values in Islam Chapter 3: Adjusting Islamic Accounting Records at the Close of the Accounting Period Chapter 4: Islamic Financial Statements OB Chapter 5: Accounting for Sukuk Chapter 6: Accounting for Zakat Chapter 7: Islamic Commercial Contracts Chapter 8: Application of Islamic Financial Contracts to Accounting Chapter 9: Social Responsibility Accounting Index
NABIL BAYDOUN is Vice Chancellor for Academic Affairs at Hamdan Bin Mohammed Smart University, Dubai, the United Arab Emirates. MALIAH SULAIMAN is an accounting professor at International Islamic University Malaysia (IIUM). ROGER JOHN WILLETT is a professor at the Victoria Business School, Victoria University of Wellington, New Zealand. SHAHUL HAMEED BIN MOHAMED IBRAHIM is an associate professor at Universiti Kuala Lumpur, Malaysia.
Praise for Principles of Islamic Accounting "Islamic banking and finance has certainly come of age in recent years, and an increasing interest in Islamic perspectives on business means that Principles of Islamic Accounting is a timely addition to the literature. The authors are pioneering contributors to Islamic accounting research and they have used their extensive teaching, research and standard-setting experience in preparing what promises to be the definitive textbook for both specialist and more general university and professional courses in Islamic accounting." —Christopher Napier, Professor of Accounting, Royal Holloway University of London "An essential textbook for those taking Islamic accounting courses as well as a valuable guide for auditors of Islamic financial institutions. How Islamic accounting complements conventional accounting practices is carefully explained. The comprehensive coverage includes not only Islamic banks, but also Islamic financial products, notably sukuk which are becoming increasingly significant. The financial reporting of zakat is also included. The accounting issues arising with Islamic financial contracts are explored in detail. Overall, this is a very practical and useful book." —Rodney Wilson, Emeritus Professor, Durham University "This is an excellent introductory textbook on the Islamic perspective of accounting. It presents information in an easy and systematic way with good numerical examples and exercises for readers to get a good grasp of the subject matter. The book covers important accounting treatment on various Islamic contracts, including sukuk and zakat accounting, and sheds lights on the concepts without the unnecessary jargon of the technicalities which the novice will find useful." —Roszaini Haniffa, Professor, Heriot-Watt University, Edinburgh
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