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IIE3012 Perakaunan Islam / Islamic Accounting

Kredit / Credit : 3
Prasyarat Kursus / Course : Tiada / None
Pre-requisite(s)
Bahasa Pengantar / Medium : Bahasa Melayu & Bahasa Inggeris / Malay Language &
of Instruction English Language

Hasil Pembelajaran Kursus / Learning Outcomes
Pada akhir kursus ini, pelajar dapat: atau setelah menamatkan kursus ini, pelajar berupaya untuk:
At the end of the course, students are able to:

1 Menjelaskan perbezaan konsep-konsep asas perakaunan konvensional dan perakaunan
Islam.
Describe the difference between the fundamental concepts of conventional and Islamic
accounting.
2 Menghurai kepentingan sistem perakaunan islam kepada organisasi Islam.
Explain the importance of Islamic accounting system to Islamic organizations.
3 Mengaplikasi perakaunan islam dengan amalan perniagaan semasa.
Apply Islamic accounting system in current business settings.
4 Menganalisa kemahiran membuat keputusan berdasarkan kesan penggunaan sistem
perakaunan Islam dengan bertanggungjawab.
Analyse the decision-making skills based on the impact of Islamic accounting responsibly.

Sinopsis Kandungan Kursus / Synopsis of Course Content

Kursus ini akan membincangkan falsafah perakaunan Islam, pendedahan maklumat perakaunan
Islam, sistem pelaporan Islam, pengauditan dalam Islam serta standard perakaunan Islam.

The course will discuss the philosophical aspects of Islamic accounting, Islamic accounting
information disclosure, Islamic reporting system, auditing in Islam and Islamic accounting standard.

Kaedah Pentaksiran / Assessment Methods
Pentaksiran Berterusan / Continuous : 60%
Assessment
Peperiksaan Akhir / Final Examination : 40%

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