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İEF 653 - Accounting for Islamic Finance Institutions

Institute of Social Sciences · Islamic Economics and Finance (English) · Doctorate

ECTS: 6 T+P+L: 3+0+0 Departmental Elective
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Course Objective

 

To explain the features of IFI accounting, to convey information to students about the uniform accounting system and uniform chart of accounts applied in participation banks and the basic financial statements arranged in participation banks.

Course Content

 

In the IFI Accounting course, basic concepts related to IFI accounting, basic financial statements in participation banks, the uniform accounting system applied, basic banking transactions, asset transactions, functioning of credit and liability accounts, equity transactions and accounting of income-expense transactions will be covered.

Course Learning Outcomes

  1. Students taking this course will learn about the uniform accounting system and operation of participation banks, accounting practices in participation banks and financial statements of IFI.

Core Area Distribution

(34) Business and Administration%100