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Even can download the finance and investment operations in Islamic banks, including its own legitimacy costs should follow the following principles in the accounts of Islamic banking costs: 1 based on the independence of investment activity.Activity should be separated from investment banking activity and the activity of social services in terms of the distribution as a result of this activity between the bank as a business owner, and the owners of investment accounts and all his money as an investor money holders, according to the Islamic contract speculation.And the consequent need for inventory and classification costs and Muserfat investment operations as well as revenues from the rest of the costs and expenses and income from other Islamic bank, and take into account when designing the courses and the preparation of documents and books and records and make accounting guidance.2 analysis of expenses and revenues on direct basis.
The profitability of investments Activity Center Accounting responsibility, and is responsible for expenses and revenues and its own benefited under the supervision and can be controlled and should not be carrying any items which has no income.As for the share of public expenditure, shall be taken into account when determining the bank's share of investment returns peer management and labor.3 analysis of expenditure items according to their nature.In the presence of a cost accounting system in the Islamic bank can expenses Activity direct investment analysis, according to all investment process in respect of the terms of each process, and the common items between more than one process is preferable to appear in the account activity of public investment, which analyzes according to their nature.4 Analysis of items of income by investing formats.For the purposes of performance evaluation and development of direct investments inventory and analysis of income (profits or revenues) investments by form so that it can see the total revenue each formula at the end of a period of time. For example Murabaha revenues determine, and revenues of speculation, and revenues posts ... and so individually.
5 measuring the costs of expenses on an accrual basis.This basically requires that holds investment activity at the end of the fiscal year expenses that concern them by the principle of benefit regardless of the payment process, and the consequent emergence of introductions and receivables.6 measure revenue on an accrual or cash basis basis.Depends Revenue on investment formula and contract, which is governed by, there are formulas that achieves revenue once the completion of the investment process, regardless of the fact that this revenue carrying cash from the other end of the investment process or not, as is the case in some decades posts and contributions and some types of sales, and there of formulas is achieved revenue only when the goods, for example, to transfer cash and this is what it is called in Fiqh Baltndad, as is the case in speculation for decades.7 interview between costs and expenses and revenues.Are corresponding to the following levels:Each investment process: where he met expenditures own level (if any) with revenues.Each level of investment formula. Where the interview total expenses of each investment formula with total revenues, as this level is a compilation of the previous level.
