الحسابات الجارية : مفهومها، أهميتها، و تكييفها الفقهي

Abstract EN

Jurisprudence adjustment of current banle account has attracted many legal and jurisprudence argument in terms of adjornry then does any of named contracts due to the effect of this adjustment on the rules of this account and the ability of the bank to deal with most of this Jurisprudence and legal argument are directed into two directrons: First: to consider current account as a loan while the second considers them as a trust or deposit.

Each orientation gathered its own evielence while directing accusatrem arrows to towards the other.

This present study has dug deep into bank accounts, while monitoring this legal and jurisprudence to achieve the result namely.

The current accounts are nothing except being a new pattern of financial transactions, which have its own independent characteristics and traits, even if the named contracts share some ok these characteristics and a traits.

This new pattern which is considered to be a creation of banking norms has to be controlled by the Shari's control, which researcher point them out within this research.