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- W3191604172 abstract "Arabic Abstract: لقد اعتنى الإسلام بالزكاة، باعتبارها عبادة مالية وأحد أركان الإسلام الخمسة، وهي تختلف عن الضريبة، في أنها تجمع بجانب صفتها المالية صفة دينية. ومنذ العهود الأولى للإسلام، تعد المحاسبة الجانب التطبيقي للزكاة، ولكن ظهور المعاملات المالية في عصرنا الحاضر، والتي لم تكن معروفة سابقا، كان لابد أن يأخذ معه التطبيق المحاسبي للزكاة شكلا جديدا نابعا من معطيات العصر، ومتمشيا مع إطار الشريعة الإسلامية. ولتحقيق القياس المحاسبي للأنشطة التي تمثل وعاء الزكاة، طبقا للشريعة الإسلامية، فقد تناول البحث ثلاثة جوانب: الأول يتعلق بمفهوم قائمة المركز المالي طبقا للفكر المحاسبي المعاصر، والثاني يتناول هيكل الأموال الخاضعة للزكاة، والثالث يتناول إعداد قائمة المركز المالي لاحتساب وعاء الزكاة بطريقة رأس المال النامي ورأس المال الثابت. English Abstract: Islam has given great importance to Zakat in view of it being a financial act of worship and one of the five pillars of Islam. It is different from any form of taxes because, in addition of being a financial duty, it is a religious one as well. From the early stages of Islam, accounting has been used as a means to verify the amount of Zakat due. With the development of new economic transactions, which were not known before, it is necessary that a new approach should be adopted in order to take into account both the new modern developments of accounting and the compatibility with the Islamic Shari'ah. In order to achieve the proper measurement of the Zakat due, as required by Shari'ah, the research paper dealt with three dimensions: first, the concept of balance sheet according to modern accounting theory, second, the structure of the funds subject to Zakat and third, the preparation of the balance sheet in order to calculate the amount of Zakat due by using working capital approach and the fixed capital approach." @default.
- W3191604172 created "2021-08-16" @default.
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- W3191604172 date "2005-01-01" @default.
- W3191604172 modified "2023-09-23" @default.
- W3191604172 title "توظيف قائمة المركز المالي لاحتساب وعاء زكاة عروض التجارة (Using the Financial Position to Calculate Zakat on Trade)" @default.
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