Course outline Zakat accounting

Topics: Islam, Kuala Lumpur, International Islamic University Malaysia Pages: 21 (1628 words) Published: February 7, 2014
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

4. Analyse and evaluate the accounting principles and practices of Zakat for different entities such as sole proprietor,
partnership, company, Islamic bank etc.
5. Demonstrate the understanding of the contemporary issues
and controversies of accounting, management, and fiqh of
Zakat.

2

Skills and how they are developed and assessed, project and practical experience and internship (either one)

Tabular mode example:
How they are
developed

Skills
Transferable Skills:

Managerial
skill to manage
the ‘Amil office
Ability to
calculate
various types of
zakat

Assessment
method

Exposure and visit
certain Zakat Centres

Report writing and
presentation

Exercise to calculate
various types of zakat

Case study and
examination

Type of Assessment
Teaching-Learning /
assessment strategy

Presentation
Projects

Description
Oral reports and critically
evaluated by colleagues
Term paper prepared in a pair.

Course Synopsis

Zakat is one of the pillars of Islam and it has a special impact on socio-economic activities of the Muslims. This course is one of the three components for a comprehensive understanding of zakat; while the two others are Fiqh of Zakat and Zakat in Islamic

economics. The purpose of zakat accounting is to provide students with a proper understanding on the concepts of Zakat; methods of valuation, measurement, and accounting treatment for Zakat based on various opinions of fiqh scholars; and contemporary issues of Zakat management.

Mode of Delivery

Lecture
LO

Assessment Methods and
Type/Course Assessement
State weightage of each
type of assessment.

Method

All
1,2
1, 2, 4, 5
1, 2, 4, 5

Mid-Term Test
Quizzes
Term Paper
Presentation/Discussion

%
15
5
15
15

All

Final Examination

50
TOTAL

100

Mapping of course / module to the Programme Learning Outcomes

3

Learning Outcome of the course
Demonstrate the understanding of the
objectives, concepts and systems...
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