| Document Type
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BL
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| Record Number
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839941
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| Main Entry
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Baydoun, Nabil.
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| Title & Author
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Principles of Islamic Accounting.
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| Publication Statement
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Somerset :: John Wiley & Sons, Incorporated,, 2018.
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| Page. NO
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1 online resource (307 pages)
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| ISBN
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1119038812
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: 9781119038818
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1119023297
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9781119023296
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| Notes
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Exercises.
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| Contents
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Cover; Title Page; Copyright; Contents; Preface; About the Authors; About the Companion website; Chapter 1 The Islamic Accounting Environment; Islamic Accounting; A Brief History of Islamic Accounting; Ethical Considerations in Islamic Accounting; Islamic Principles Affecting Financial Reporting; The Users of Islamic Accounting Information; Financial Accounting and Management Accounting; Islamic Accounting Services; Sharia Auditing; Zakat Accounting; Other Specialist Areas of Accounting; The Islamic Accounting Profession; Types of Islamic Business Organisations; Vocabulary.
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Assets and Liabilities ClassificationsFinancial Accounting Disclosure in Islamic Business Environments; Balance Sheet; Classified Balance Sheet; Other Formats of the Balance Sheet; Income Statement; Cash Flow Statement; Statement of Changes in Owners' Equity; Statement of Sources and Uses of Zakat and Charity Funds; Statement of Sources and Uses of Qard Funds; Statement of Changes in Restricted Investments; Market Values; Illustrative Example of a Multicolumn Balance Sheet for Al-Madini Group; The Value-Added Income Statement; Vocabulary; Multiple-Choice Questions; Discussion Questions.
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Chapter 3 Adjusting Islamic Accounting Records at the Close of the Accounting PeriodAccrual Accounting; Adjusting the Accounts at the Accounting Period End; Prepaid and Accrued Expenses; Accumulated Depreciation; Carrying Amount; Summary of the Adjusting Entries; The Extended or Adjusted Trial Balance; Recording the Adjusting Entries; The Financial Statements; Vocabulary; Multiple-Choice Questions; Discussion Questions; Exercises; Chapter 4 Islamic Financial Statements; The Accounting Cycle; The Worksheet; Closing the Accounts; Post-Closing Trial Balance.
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Keeping Accounting Records in Islamic BusinessesDouble-Entry Accounting; The T-Account; Increases and Decreases in the Accounts; Recording Transactions in the Journal; Posting Entries from the Journal to the Ledger; Flow of Accounting Data from Transaction to Ledger; Balancing the Accounts; The Trial Balance; Correcting Trial Balance Errors; Formats of Journals and Ledgers; Chart of Accounts; Owners' Equity Accounts: Revenues and Expenses; The Financial Statements; Using Accounting Information for Decision Making; Vocabulary; Multiple-Choice Questions; Discussion Questions; Exercises.
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Multiple-Choice QuestionsDiscussion Questions; Chapter 2 Recording Transactions and Market Values in Islam; Accounting Concepts and the Islamic Sharia; The Accounting Entity Concept; The Time Period Concept; The Cost Principle; The Matching Principle; The Profit Recognition Principle; The Conservatism Principle; The Going Concern Principle; Social Accountability and Full Disclosure; Market Value; Transactions and the Accounting Equation; Assets, Liabilities, and Equity; Transactions Analysis Using the Accounting Equation; Summary of Business Transactions.
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| Subject
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Accounting (Islamic law)
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| Subject
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Accounting-- Islamic countries.
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| Subject
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Finance-- Religious aspects-- Islam.
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| Dewey Classification
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657.091767
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| LC Classification
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HF5616.I74.B393 2018eb
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| Added Entry
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Ibrahim, Shahul.
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Sulaiman, Maliah.
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Willett, Roger.
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