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Islamic banking and the banking system in Muslim countries : Islamic accounting tuition
السؤال
[Question One] Assalaamu'alaykum Wrt Wbt. Would you mind giving me tuition on Islamic banking accounts ? I saw your qualification as chartered accountant. You have been with IDB and I think you would be able to give guidance to me. I am still not clear about the entries in AAOIFI book. While I am still waiting for the accounting book which will only be ready in July, I am hoping that you can guide me during this period. On Ijara and Ijara Munthahia Bittamleek. Are both considered as operating lease except that for Ijara Munthahia Bittamleek, it ends with option to purchase ? Can Ijara Munthahia Bittamleek be considered a finance lease like the conventional one ? I am not sure how the journal entries are for leasing. If you say ok to tuition me, I wll try to send my journal entries to you for checking. I pray that you will help me Dr Monzer. Wassalam and best regards [Question Two] I'll have to read up more on Ijara Muntahiah Bittamlik before I can ask you about the accounting entries. Meanwhile, I have other question concerning the transaction date and accounting posting date. If a deal is transacted yesterday say 14 / 5 / 07 and money also deposited to bank account yesterday ; but the accounting entries although recorded on 14 / 5 / 07 but the computer system can only post on 15 / 5 / 07 due to downtime. Does it constitute violation of the Shariah principle ? My thinking is that the importance is the actual transactions done and as long as the date still recorded as 14 / 5 / 07, the system posting date should not affect the whole transaction. But I am not sure if my thoughts is correct. Please comment. Best Regards, Wassalam
جواب الفتوى
أنقر هنالمشاهدة هذا المحتوى
تاريخ النشر
2007-05-15
التخصصات الرئيسية
العلوم الاقتصادية والمالية وإدارة الأعمال
الدراسات الإسلامية
عدد الصفحات
2
نوع البيانات
فتاوى
لغة النص
الإنجليزية
رقم السجل
BIM-787543
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Qahf, Mundhir. 2007-05-15. Islamic banking and the banking system in Muslim countries : Islamic accounting tuition. .
https://search.emarefa.net/detail/BIM-787543
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Qahf, Mundhir. Islamic banking and the banking system in Muslim countries : Islamic accounting tuition. 2007-05-15.
https://search.emarefa.net/detail/BIM-787543
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Qahf, Mundhir. 2007-05-15. Islamic banking and the banking system in Muslim countries : Islamic accounting tuition.
https://search.emarefa.net/detail/BIM-787543
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
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