محاسبة الزكاة بين معايير المحاسبة الإسلامية وتجارب بعض الدول الآسوية ومحاولة تطبيقها على المؤسسة الإثتصادية الجزائرية

Abstract

Abstract This study is concerned with Zakat accounting in light of Islamic accounting standards and the experiences of some Asian countries in order to apply it to Algerian economic companies. This study aims to clarify the way for economic companies on how to calculate their Zakat through studying the jurisprudence and accounting aspects of companies’ Zakat in terms of judgments, rules and principles that determine the base of Zakat in these companies, in addition to dealing with Novelties related to it, and trying to benefit from the experiences of some Asian countries. The descriptive approach was adopted in studying research problem, testing its hypotheses and presenting the content of the theoretical side of the study, while the analytical approach was adopted in the practical side by trying to apply Zakat accounting to a group of Algerian economic companies as an attempt to project the theoretical framework of Zakat accounting on the practical side. One of the most important findings of this study is that the legal basis for considering Zakat in companies is mixing question, so that the money of the two men is treated as of one man in Zakat, so as a single money regardless of the legal form of the company, besides a distinction must be made between the treatment of Zakat for economic companies according to the types of Zakat, where the Zakat base for economic companies that fulfill trade terms is calculated with the net funds subject to Zakat from the total funds owned by the company, however for the companies that operate in the agricultural or animal sector will be subject to Zakat related to this sector if its conditions are met. The study recommends to raise business owners awareness of the obligation of Zakat and to include it as a part of our economic system, with the need to create a special entity to follow up and regulate Zakat in general and Zakat for economic companies in particular, in addition to enacting laws and legislation that regulate Zakat in Algeria, and working on adopting Islamic accounting standards. Key words: Zakat accounting, Zakat base, Islamic accounting standards, Asian countries experiences, Zakat treatment