INTERNATIONAL ISLAMIC UNIVERSITY MALAYSIA
Kulliyyah / Institute
Economics & Management Sciences
Department / Centre
Bachelor of Accounting
Name of Course / Mode
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
Proposed Start Date
Semester II, 2010-2011
Batch of Student to be
Intake of 2010/2011 onwards
Face to Face
Total Guided and
Total Student Learning
Credit Value (hours)
Pre-requisites (if any)
ACC 4052 Public Sector Accounting;
ACC 3541 Malaysian Taxation
Co-requisites (if any)
The objectives of this course are to:
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
Skills and how they are developed and assessed, project and practical experience and internship (either one)
Tabular mode example:
How they are
skill to manage
the ‘Amil office
various types of
Exposure and visit
certain Zakat Centres
Report writing and
Exercise to calculate
various types of zakat
Case study and
Type of Assessment
Oral reports and critically
evaluated by colleagues
Term paper prepared in a pair.
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
Assessment Methods and
State weightage of each
type of assessment.
1, 2, 4, 5
1, 2, 4, 5
Mapping of course / module to the Programme Learning Outcomes
Learning Outcome of the course
Demonstrate the understanding of the
objectives, concepts and systems...
Please join StudyMode to read the full document