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First of all the terms are known as 'Musharaka' and 'Mudaraba' . Although there are several books on Islamic Financial accounting, I list here3 books which of worth read.
1. Moustafa F. Abdel-Magid (1981), ‘The Theory of Islamic Banking: Accounting Implications’
2. Rifaat Ahmed Abdel Karim (1995), ‘The Nature and Rationale of a Conceptual Framework for Financial Reporting by Islamic Banks’
3. Roszaini Haniffa and Mohammad Abdullah Hudaib (2002), ‘A Theoretical Framework for the Development of the Islamic Perspective of Accounting’
