DESKRIPSI
ISLAMIC ACCOUNTING
A. DESKRIPSI
Pelatihan
ini berisi pendalaman tentang prinsip-prinsip akuntansi syariah,
laporan keuangan lembaga keuangan syariah, serta proses akuntansi
transaksi-transaksi syariah berdasarkan prinsip Mudharabah, Musyarakah,
Murabahah, Salam, Istishna’, Ijarah, dan Ijarah Muntahiyah bi Tamlik di
lembaga keuangan syariah. Proses akuntansi tersebut didasarkan pada
PSAK terbaru disertai analisisnya.
B. URAIAN MATERI
1. Islamic Accounting Principles
a. Definition of accounting
b. Accounting principles or concepts and their application to MFI accounting
c. Islamic MFI and its differences from other businesses, financial institutions and multipurpose institutions
d. Definition and comparing between cash and accrual basis accounting
2. Overview Of Islamic Accounting System
a. Chart of Accounts for Islamic MFIs and their relationship to financial statements
b. Identification the types of Islamic MFIs Financial Reports
c. Identification of important line items and its differences with conventional accounting Balance Sheet and Income Statement
d. Other types of Islamic Banking Financial Reports
3. Balance Sheet
a. Comparing of the accounting equation Conventional between Islamic and why is its different
b. Major components of balance sheet
c. The effect of
transaction to component of balance sheet
4. Income Statement
a. Major component of income statement for Islamic MFIs
b. The effect of transaction to component of balance sheet
c. Comparing between I/S in conventional and Islamic MFIs
5. Accounting For Islamic Funding Product
a. Funding transactions into journal
b. Post journal entries of funding transactions into general ledgers
c. State how funding accounting effect balance sheet
d. Differences between accounting for Wadiah and Mudharabah
funding products
6. Murabahah Financing Accounting
a. Basic principles of Murabahah Transaction
b. Accounting process and recording in financing Murabahah transaction
c. the difference of accounting process between Murabahah
financing and conventional credit lines
7. Ijarah Financing Accounting
a. Explain when the accounting activities in Ijarah financing occur
b. Booked the Ijarah
transactions (journal, posting, preparing B/S and I/S)
8. Mudharabah Financing Accounting
a. Explain when the accounting activities in Mudharabah financing occur
b. Booked the mudharabah transactions (journal, posting, preparing B/S and I/S)
9.Musyarakah Financing Accounting
a. Explain when the accounting activities in Musyarakah Financing occur
b. Booked the Musyarakah transactions (journal, posting, preparing B/S and I/S)
C. GUEST LECTURER DAN TRAINER
Guest Lecturer:
Prof. Dr. Sofyan Syafri Harahap (Akademisi dan Praktisi Akuntansi Syariah)
Trainer:
Pelatihan
ini akan dipandu oleh trainer yang berkompeten di bidangnya (Praktisi
Bank Syariah dan Microfinance Syariah dan Trainer di berbagai lembaga
yang menguasai metode active learning ):
1. Zulkarnaen Riva’i
2. Wahyu Aris Darmono
D. TEMPAT, WAKTU DAN INVESTASI
Investasi Rp 2.000.000,-
Waktu 09.00-17.00 WIB
Tempat Hotel Sofyan
Hari Selasa – Kamis
Tanggal
• 27 – 29 April 2010
• 25 – 27 Mei 2010
• 22 – 24 Juni 2010
• 27 – 29 Juli 2010
Info & pendaftaran
CENTER OF INFORMATION, RESEARCH, AND TRAINING ISLAMIC ECONOMY
( CIRTIE)
Komp. Rukan Ciputat Indah permai Blok E /18, Jl . Ir. Djuanda No. 50 Ciputat, Tanggerang 15419 -
Telp (021) 7418929/Fax (021) 7418930- www. moslemscholars.com.
Email :
[email protected]
