Course info

This course introduces the accounting principles and practice for entities which choose to comply to Islamic principles in general or just to use such contract that comply to Islamic principles. This course discuss the basic concept of shariah accounting, contracts in Islamic business and accounting treatment for shariah contracts (aqad) and the financial reporting for Islamic financial institutions. Aqad of Murabahah, Mudharabah, and Musyarakah will be discussed in detail, while other contracts will be discussed in brief. After learning this materials, the students are expected to be able how accounting records and reports the transaction under shariah principles.
The materials is delivered in English with a self-paced using fully asincronous method. evaluation will be done through multiple choise evaluation.