Course outline Zakat accounting
INTERNATIONAL ISLAMIC UNIVERSITY MALAYSIA
COURSE OUTLINE
Kulliyyah / Institute
Economics & Management Sciences
Department / Centre
Accounting
Programme
Bachelor of Accounting
Name of Course / Mode
Zakat Accounting
Course Code
ACC 4563
Name (s) of Academic staff / Instructor(s)
Dr Ahmad Zamri bin Osman @ Hussin
Room No. A 326
Tel. No: 03-6196 4000 ext 4672
This course is expected to provide students with a proper understanding on the concepts of Zakat; methods of valuation,
Rationale for the measurement, and accounting treatment for Zakat based on inclusion of the course / module in the programme various opinions of fiqh scholars; and contemporary issues of
Zakat management.
Semester and Year
Offered
Every semester
Status
Elective
Level
Undergraduate
Proposed Start Date
Semester II, 2010-2011
Batch of Student to be
Affected
Intake of 2010/2011 onwards
1
Lecture
Consultatio n Practical
Others
Face to Face
Total Guided and
Independent Learning
37.88
16.5
20
47
121.88
Total Student Learning
Time (SLT)
Credit Value (hours)
3
Pre-requisites (if any)
ACC 4052 Public Sector Accounting;
ACC 3541 Malaysian Taxation
Co-requisites (if any)
None
The objectives of this course are to:
Course Objectives
Learning Outcomes
1. To introduce the concept and principles of Zakat.
2. To study various measurement methods for different types of wealth to determine its Zakat due.
3. To familiarize students with the contemporary issues on Zakat accounting and administration.
Upon completion of this course, students should be able to:
1. Demonstrate the understanding of the objectives, concepts and systems of Zakat
2. Apply the principles of Zakat in the context of accounting theories and practices for different types of Zakatable wealth.
3. Apply methods of Zakat measurement and valuation based on different opinions of fiqh scholars
COURSE OUTLINE
Kulliyyah / Institute
Economics & Management Sciences
Department / Centre
Accounting
Programme
Bachelor of Accounting
Name of Course / Mode
Zakat Accounting
Course Code
ACC 4563
Name (s) of Academic staff / Instructor(s)
Dr Ahmad Zamri bin Osman @ Hussin
Room No. A 326
Tel. No: 03-6196 4000 ext 4672
This course is expected to provide students with a proper understanding on the concepts of Zakat; methods of valuation,
Rationale for the measurement, and accounting treatment for Zakat based on inclusion of the course / module in the programme various opinions of fiqh scholars; and contemporary issues of
Zakat management.
Semester and Year
Offered
Every semester
Status
Elective
Level
Undergraduate
Proposed Start Date
Semester II, 2010-2011
Batch of Student to be
Affected
Intake of 2010/2011 onwards
1
Lecture
Consultatio n Practical
Others
Face to Face
Total Guided and
Independent Learning
37.88
16.5
20
47
121.88
Total Student Learning
Time (SLT)
Credit Value (hours)
3
Pre-requisites (if any)
ACC 4052 Public Sector Accounting;
ACC 3541 Malaysian Taxation
Co-requisites (if any)
None
The objectives of this course are to:
Course Objectives
Learning Outcomes
1. To introduce the concept and principles of Zakat.
2. To study various measurement methods for different types of wealth to determine its Zakat due.
3. To familiarize students with the contemporary issues on Zakat accounting and administration.
Upon completion of this course, students should be able to:
1. Demonstrate the understanding of the objectives, concepts and systems of Zakat
2. Apply the principles of Zakat in the context of accounting theories and practices for different types of Zakatable wealth.
3. Apply methods of Zakat measurement and valuation based on different opinions of fiqh scholars