ACCOUNTING FOR ISLAMIC FINANCIAL INSTITUTIONS
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Resource ID
4915
Resource type
eBook
Date Creation
2026-06-20 20:24:00
Access
Open
Contributed by
PEL POLITEKNIK SULTAN IDRIS SHAH
Field of Study
Pengurusan dan Perdagangan
Programme Name
Diploma in Islamic Banking & Finance, Diploma in Islamic Finance
Institution
Politeknik
Politeknik
Politeknik Sultan Idris Shah
MIME Type
image/png
Named person(s)
DR. KHAIRUL JANNAH BINTI SAMSUDIN, MASTURA BINTI MOHAMAD, ASRI BIN SABRI, NUR AZIYATI BT YAHYA
Publisher / Producer
Politeknik Sultan Idris Shah
Date
2026-06-19 12:00
State
Selangor
Country
Malaysia
Source Media
Cloud storage, Scanned document, Server storage
Reference Number
e ISBN 978-629-7742-28-1
Credit
ASRI BIN SABRI, DR. KHAIRUL JANNAH BINTI SAMSUDIN, NUR AZIYATI BT YAHYA, MASTURA BINTI MOHAMAD
Copyright
Hak Cipta Terpelihara © 2026 Politeknik Sultan Idris Shah
Keywords
Islamic Banking, Islamic Finance
Subject
Commerce, ISLAMIC ECONOMIC
Sub eBook Type
eBook PDP
Color Mode
Color
Content Creator
Mastura Binti Mohamad, DR. KHAIRUL JANNAH BINTI SAMSUDIN, ASRI BIN SABRI, NUR AZIYATI BT YAHYA
SKT Content
Yes
Application Version
1
Page Count
157
Year (SKT)
19 June 26 @ 12:00
Original filename
ACCOUNTING FOR ISLAMIC FINANCIAL INSTITUTIONS.png
Summary
This eBook presents the foundational concepts, principles, and regulatory frameworks that shape accounting practices within Islamic financial institutions, emphasising Shariah compliance, ethical accountability, and socio-economic objectives.
Beginning with the conceptual underpinnings of Islamic accounting, the text explains how its philosophy differs from conventional accounting, particularly in areas of governance, reporting objectives, qualitative characteristics, and measurement principles.
The eBook also provides systematic coverage of accounting treatments for major Islamic financial contracts and products, including Mudarabah, Musharakah, Ijarah, Murabahah, Qard, and Tawarruq. Detailed explanations of assets, liabilities, investment accounts, and the preparation of financial statements are supported by illustrations, journal entries, and examples relevant to Islamic banks.
Additionally, the book highlights zakat accounting and key contemporary issues affecting Islamic financial reporting, integrating theoretical foundations with practical applications, this eBook serves as a valuable resource for students, educators, and practitioners seeking clarity on Islamic accounting standards and operations. It aims to strengthen learners’ competencies while nurturing a deeper appreciation of Shariah-based financial reporting within the modern Islamic finance industry.