020324200 محاسبة المؤسسات المالية الإسلامية ( 3 Crd.Hrs )

Pre-Requisites : 020111011, 020323350

This course revolves around the study of the theoretical framework of the science of financial accounting in Islam and the concept of the science of accounting, assumptions and principles of accounting, financial data and their characteristics, financial statements, accounting for banks, objectives of financial accounting, accounting standards for Islamic financial institutions and their characteristics, accounting treatments for deferred sale, Murabaha sale and Murabaha for the buyer, leasing accounting and leasing ending with ownership, accounting of bank securities, accounting of documentary credits, and remittance accounting.