DETERMINER
| ISLAMIC ACCOUNTANCY
PATTERN
| TRADITIONAL
ACCOUNTANCY PATTERN
|
Economic approach
| Marco
| Micro
|
Hypothesis in the
accountancy thought
| Of a methodic origin. An precedent of deductive and
experimental methods.
| Setting off from a methodic
deductive imitation for an
experimental reality
(experiment rationalism)
|
Assets' evaluation
| Mithel price: The price of
the Equal
| The price of the historical
Cost
|
The approach in
specifying the revenue
| Net of assets
| Net of revenue and its costs
|
Does money have a
chronological value?
| No
| Yes
|
Is time of the
independent economic
resources
| No, because its sale is
connected with production,
as settlement sale.
| Yes, it can be sold separately
such as usury
|
Is usury interest
permissible
| No
| Yes
|
Is there an
accountancy period?
| Yes
| Yes
|
Accountancy unity
concept
| Private property theory
| ?
Moral character theory
|
.
The principle of
continuity depends on
| Violating of Islamic Sharia
| Realizing the income
|
Financial statements
| Real and cash
| Cash
|
Economic events'
concept
| Financial and non financial
| Financial
|
Are there taxes on
production?
| No
| Possible
|
Are there taxes on
sales?
| No
| Possible
|
Are there taxes on income
| No
| Possible
|
Taxes are calculated
on the basis of the net
of
| The wealth “Zakat: Alms
| ” Income and capitals
|
“Iktinaz: Saving
| Forbidden
| Possible
|
Liquidation upon death
is according to
|
“Mawareeth: Legacy
| “” Positive law
|
Recognizing the
revenue occurs on
| Production
| Sale
|
Profit and Loss
distribution happens
according to an
agreement
|
Without preaching Sharia
| No matter
|
The capital is divided
into
| Good and bad
| No difference with reference
to newly money laundry.
|
Capital nature
| “ Motakawem: Valuated”
and “Non-Motakawem: non-
Valuated”
| All are valuated
|
Assets are divided into
| Only the valuated one
divided to: "Keniah:
property" and "Trading
Aroud"
|
Fixed, current and cash
assets regardless of their
nature.
|
It is considered
gaining
| The legitimate only
| Every income
|
Profits are divided
into
| Profit, “Faedah: interest
and yield", "Ghalah: yield"
| Profit, capital and accidental
|
The accountant's leaving during the year
| Needs preparing “Irtifaa:
balance sheet”
| Does not need anything (he
prepares an trial balance) as
an opinion.
|
Mentioning nonfinancial
data
| Possible, they are “Hawasel
Madoumah: dead results”
| No
|
Financial statements
| Every year and every three
years and are called
“Jaishiah statements”
| Every year
|
The complementary
statements
| They are called suggestions
| Complementary statements
|
Discount rate
| The lowest rate the
investor sacrifices to leave
his money
| It is the interest price
|
The accountancy
morals
| The legitimate morals
| The professional morals
|
|
|
|
الأربعاء 13 نوفمبر 2024 - 20:28 من طرف rami_almaghari
موضوع: مقارنة بين المحاسبة الاسلامية والمحاسبة الوضعية