Document Details

Document Type : Article In Journal 
Document Title :
Using the Financial Position to Calculate Zakat on Trade
توظيف قائمة المركز المالي لإحتساب وعاء زكاة عروض التجارة
 
Subject : Discussion Paper 
Document Language : Arabic 
Abstract : Islam has given great importance to Zakat in view of it being a financial act of worship and one of the five pillars of Islam. It is different from any form of taxes because, in addition of being a financial duty, it is a religious one as well. From the early stages of Islam, accounting has been used as a means to verify the amount of Zakat due. With the development of new economic transactions, which were not known before, it is necessary that a new approach should be adopted in order to take into account both the new modern developments of accounting and the compatibility with the Islamic Shari'ah. In order to achieve the proper measurement of the Zakat due, as required by Shari'ah, the research paper dealt with three dimensions: first, the concept of balance sheet according to modern accounting theory, second, the structure of the funds subject to Zakat and third, the preparation of the balance sheet in order to calculate the amount of Zakat due by using working capital approach and the fixed capital approach. 
ISSN : 1018-7383 
Journal Name : Islamic Economics Journal 
Volume : 18 
Issue Number : 1 
Publishing Year : 1426 AH
2005 AD 
Number Of Pages : 25 
Article Type : Article 
Added Date : Sunday, October 11, 2009 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
إنصاف محمود دلال باشي INSAF M. DALLAL BASHIResearcher  
أحمد إبراهيم منصورAHMED I. MANSOURResearcher  

Files

File NameTypeDescription
 21168.pdf pdf 

Back To Researches Page