قدرة محاسبة الزكاة في احتساب الأموال الزكوية في المنشآت الاقتصادية و التجارية

الملخص EN

This study aims to create a theoretical framework for accounting for zakat in economic and commercial establishments, noting that many Arab countries, including Algeria, do not require institutions to apply zakat.

The funds on which zakat is due is divided into direct zakat and indirect zakat.

As for indirect zakat, it includes other types of zakat, such as zakat on metals and zakat on ore.

Then comes the Sharia accounting, which is accounting for zakat, to assessing the money that is zakat in a correct way so as not to disrupt the interests of Muslims.