المعالجة المحاسبية لتحديد وعاء زكاة الشركات التجارية : دراسة حالة شركة البوسفور للاستيراد و التصدير (بولاية سطيف)‎

الملخص EN

JEL: M13, H61, G31, M4 This study aims to adapt the companies contained in commercial law with the provisions of Islamic jurisprudence, and it tries to highlight how to calculate the Zakat of businesses only.

To achieve this endeavor, the study tackles the provisions of the Zakat of commercial offers its modern applications.

Furthermore, to reach its aim, this work studies the case of EL Bousfor company; specialized in import and export in Setif; with the objective of clarifying how to calculate the Zakat of commercial companies.

As well as, recommending the generalization of the application of the Kuwaiti standard for accounting Zakat companies according to the description of the rich in Islamic law, because it is simple and accurate in the calculation of Zakat.