مجلة الاقتصاد وادارة الاعمال
Volume 9, Numéro 1, Pages 153-167
2025-06-30

The Zakat Container For Creditor Assets In The Economic Institution From The Perspective Of Practitioners Of The Accounting And Auditing Profession In Algeria.



Authors : Hassani Salim . Mazouzi Mohamed Lamine .

Abstract

We aim through this study to understand the financial liabilities in economic institutions, as these institutions engage in contemporary financial transactions. However, they lack a clear vision to distinguish between what is subject to zakat and what is not. To achieve this, it is necessary to analyze the elements that are not excluded from the zakat base and those that are excluded from it, through an analytical study of the opinions of a sample of certified accountants and auditors, considering that they have sufficient knowledge of the accounting aspects of the economic institution, in addition to understanding some basics of zakat accounting and calculating the zakat base. The study reached a number of conclusions, the most important of which is that tangible assets, inventories, and accounts receivable are considered assets that are not deducted from the zakat base

Keywords

zakat Zakat Accounting ; Creditor Assets ; Zakat Base ; Zakat Accounting for Economic

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