Rhedir gan Bangor Business School

15.000 Credyd neu 7.500 Credyd ECTS

Semester 2

Trefnydd: Mr Mohamed Asaria

To develop a critical awareness of theoretical and practical approaches to Islamic accounting and financial reporting, to compare Islamic accounting standards with IFRS and to examine the content and impact of relevant academic research to the area.

Objectives, conceptual framework of Islamic accounting; Islamic Ethics in Accounting; Islamic and conventional Accounting: similarities and differences; Accounting for Islamic financial contracts: Murabaha, Mudaraba, Ijarah and Istisna; Accounting for zakah and provisions/reserves; Accounting for Islamic Mutual Funds, Sukuk and Investments; Accounting for Islamic Insurance (Takaful); Presentation and disclosure for financial statements of Islamic financial institutions.

trothwy

No major omissions or inaccuracies in the deployment of information/skills; Some grasp of theoretical/conceptual/practical elements; Integration of theory/practice/information present intermittently in pursuit of the assessed work's objectives.

da

Much of the relevant information and skills mostly accurately deployed; Adequate grasp of theoretical/conceptual/practical elements; Fair integration of theory/practice/information in the pursuit of the assessed work's objectives; Some evidence of the use of creative and reflective skills.

High Standard: Very good performance; Most of the relevant information accurately deployed; Good grasp of theoretical/conceptual/practical elements; Good integration of theory/practice/information in pursuit of the assessed work's objectives; Evidence of the use of creative and reflective skills.

ardderchog

An outstanding performance, exceptionally able.; The relevant information accurately deployed; Excellent grasp of theoretical/conceptual/practice elements; Good integration of theory/practice/information in pursuit of the assessed work's objectives; Strong evidence of the use of creative and reflective.

1. Demonstrate an understanding of the objectives and concepts of Islamic accounting and financial reporting.

2. Understand the requirements of the Accounting Standards promulgated by the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI).

3. Compare and contrast the AAOIFI's accounting standards with the International Financial Reporting Standards (IFRS).

4. Assess the practical application of AAOIFI's accounting, shari'a and governance standards.

5. Analyse, summarise and synthesise independently researched academic and professional studies of Islamic accounting and financial reporting.

Math	Enw	Disgrifiad	Pwysau
	Coursework assignment		25.00
	Final examination		75.00

		Oriau
Lecture	30 hours of class time, delivered in four blocks spread over two days.	30
Private study	The first teaching contact will provide full guidance for independent study through the course of the semester.	120

• Llythrennedd - Medrusrwydd mewn darllen ac ysgrifennu drwy amrywiaeth o gyfryngau
• Rhifedd - Medrusrwydd wrth ddefnyddio rhifau ar lefelau priodol o gywirdeb
• Defnyddio cyfrifiaduron - Medrusrwydd wrth ddefnyddio ystod o feddalwedd cyfrifiadurol
• Hunanreolaeth - Gallu gweithio mewn ffordd effeithlon, prydlon a threfnus. Gallu edrych ar ganlyniadau tasgau a digwyddiadau, a barnu lefelau o ansawdd a phwysigrwydd
• Archwilio - Gallu ymchwilio ac ystyried dewisiadau eraill
• Adalw gwybodaeth - Gallu mynd at wahanol ac amrywiol ffynonellau gwybodaeth
• Sgiliau Rhyngbersonol - Gallu gofyn cwestiynau, gwrando'n astud ar atebion a'u harchwilio
• Dadansoddi Beirniadol & Datrys Problem - Gallu dadelfennu a dadansoddi problemau neu sefyllfaoedd cymhleth. Gallu canfod atebion i broblemau drwy ddadansoddiadau ac archwilio posibiliadau
• Dadl - Gallu cyflwyno, trafod a chyfiawnhau barn neu lwybr gweithredu, naill ai gydag unigolyn neu mewn grwˆp ehangach
• Hunanymwybyddiaeth & Ystyried - Bod yn ymwybodol o'ch cryfderau, gwendidau, nodau ac amcanion eich hun. Gallu adolygu ,cloriannu a myfyrio'n rheolaidd ar eich perfformiad eich hun ac eraill.

Opsiynol mewn cyrsiau:

• N3BM: MBA Islamic Banking and Finance year 1 (MBA/IB)
• N3DK: MBA Islamic Banking & Finance (with incorp pre-Masters) year 1 (MBA/IB1)
• N4AJ: MSc Accounting year 1 (MSC/ACC)
• N4AM: MSc Accounting (with Incorporated Pre-Masters) year 1 (MSC/ACC1)
• N4AP: MSc Accounting and Finance (with Incorporated Pre-Masters) year 1 (MSC/ACCF1)
• N4AG: MSc Accounting and Finance year 1 (MSC/ACCFIN)
• N3BF: MSc Islamic Banking and Finance year 1 (MSC/IBF)
• N3CZ: MSc Islamic Banking & Fin (with Incorporated Pre-Masters) year 1 (MSC/IBF1)