Features of accounting and financial work In Islamic civilization

Aziz Ismail Mohammed, Dr.

	Features of accounting and financial work In Islamic civilization
Journal of The Iraqi University
Article 1, Volume 0, Issue 39, 2018, Pages 449-461
Author
Dr. Aziz Ismail Mohammed
Abstract
The attempt to highlight what Muslims have offered since the advent of Islam has played an active role in organizing accounting and financial work continuously and developed over time in the management and preservation of Islamic state funds in excess of all modern theories is worthy of attention. Islamic civilization has contributed greatly to the development of financial accounting work , In addition to various other sciences, and in our research entitled (features of accounting and financial work in the Islamic civilization). Through which we will try to identify these contributions such as: writing tools at the accountant and the use of numbers, tools and scales, We have found that the Islamic civilization preceded the Europeans in this science and art (financial accounting), where Europe until 1828 dealing with sticks, the pieces of wood was learned by the eyes, and has These sticks were used in peasant communities and were treated by the state as legal documents. Even the British Treasury used these sticks in their tax applications and gave them to citizens as receipts for taxes.1 The importance of the research is by trying to clarify the components of the accounting system Mali during the Islamic civilization and clarify the elements that contributed to increase the strength and durability of that system at the time as well as prove the scientific originality of the financial accounting system of Muslims. The premise of this research is that the scientific assets currently recognized in our reality in the field of accounting systems was in place when the Muslims The Islamic law has surrounded the art of financial accounting and instilled in him a fertile thinking of people, such as writing money and the science of halal gain mentioned in the Holy Quran A civilization that has left its mark on the world for many centuries can not overlook the development or development of economic and accounting systems of a state. The objective of the research is to highlight the features of the financial accounting system among the Arab Muslims and their interest in it as in the rest of the sciences and knowledge that they have created and nurtured by humanity. The first topic: The concept of financial accounting and its Islamic implications. The second topic: The writing tools used by the accountant. The third topic: The use of numbers, measurement tools, books and documents in the account. The fourth topic: The qualities of the accountant in Islam.

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