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BETA ESSENTIALS

Visit us: www.betaessentials.com

2 Day workshop on

ISLAMIC ALM & ISLAMIC ACCOUNTING

Day. worth Minority interest Measurement and Revaluation Accounting measurement Measurable attributes Justice consideration Islamic Banks' Processing of rights and obligations Recognition Measurement Recording Presentation Issue of Revaluation Revaluation of assets/liabilities General layout of Islamic financial statements Main categories of Islamic financial statements Islamic Bank's function as an investor Objectives of financial accounting .1 Introduction Banking success Trust in Islamic banks Source of public confidence Users of Financial Reports Objectives of Financial Reports Basic assumptions and Criteria The assumptions Accounting unit On-going concern Periodicity Stability of purchasing power Imperative need for Accounting Standards Key concept of Islamic bank Mechanism Compliance to Shariah PLS investment alternatives Unrestricted investments Restricted investments Qualitative Criteria of Islamic accounting information Usefulness Relevance Reliability Comparability Consistency Fiduciary service for funds devoted to social purposes Balance Sheet Assets Side Murabaha Ijara Salam Mudarabah Musharakah Preparation and presentation criteria in Islamic Accounting Materiality Cost of information Adequate disclosure Liability side Liabilities Unrestricted investment accounts Net.

part. saving accounts and other accounts with separate disclosure of each category Deposits of other banks Salam Payable Istisnaa Payable Declared but undistributed profits Zakah and taxes payable Other accounts payable Statement of sources and uses of funds in the Zakah and Charity Fund Zakah For Limited liability Company Bank as an agent of Zakah Disclosure . Istisnaa) Investment securities Mudarabah investment Musharakah investment Investment in other entities Inventories Investment in real estate Assets acquired for leasing Other investments (disclosure of their types) Fixed assets (disclosure of depreciation for significant asset types ) Other assets (disclosure of significant types) Liability Side Liabilities Equity of unrestricted investment account holders and their equivalents Owners' equity Liability Disclosure Current accounts. Salam.A case study Asset Liability Management on Islamic Balance Sheet Drawing up of Islamic Balance Sheet for ALM Purpose Assets Disclosure Cash and cash equivalent Receivables ( Murabaha. bonds) Owners' equity Complexities in ALM Practices for Islamic Banking Master sheet preparation for ALM .2 ALM in Islamic Banking Disclosure Definitions Assets Liabilities Unrestricted Investments and their equivalents (Unrest.Day.

.................. Please request for our bank details.................................................................................................. PERSONAL DETAILS First Name (Mr............................................................................ Course date: .. Email : ............................... Fax : ........................................................................................................... Signature: ...000 Per Participant Early Price : USD 1................ METHOD OF PAYMENT : EASY WAYS TO REGISTER Wire Transfer to the account of Betaessential..........................................betaessentials.........................com ...................................................... E-m ail us: registrations@ betaessentials.............REGISTRATION Complete the Registration Form & Send Through E-mail to the address given below Please register me on Current programme: Please send me more information on other programmes PROGRAMME FEE Full Price: USD 2..... ................................................................................................ Telephone : ................./ Ms): .... Company: ............ Full Payments is required within 7 days of acceptance................................................ Job Title: ................................................. Designation : ................................................................................................................................................ Name: ........................ Family Name : .............. including VAT: ......com......... Company: ................................................................ Rate per delegate: .......................................... Please look on to the website www..........com Cancellation Policy You are requested to see our website for more details on cancellation policy............................................... E-mail: ............................................................. Mailing Address: ..........................................................................................................betaessentials........... Visit us: www................................ Total.........................800 Per Participant Booking Form I confirm my booking as follows: Number of delegates: ....................................