Analysis of Sharia Financial Statements and Budgeting

The course “Analysis of Sharia Financial Statements and Budgeting” covers the concepts and processes involved in analyzing Sharia financial statements and preparing comprehensive budgets for micro, small, and medium-sized enterprises engaged in manufacturing within business sectors that do not conflict with Islamic law. The ultimate learning objective is for students to be able to interpret financial information, prepare reports based on the analysis of financial statements, and apply various techniques for analyzing Sharia financial statements in accordance with the industry and the needs of users of Sharia financial statements. Students will also be able to plan, develop, and implement the process of creating comprehensive budgets for micro, small, and medium-sized enterprises engaged in manufacturing within business sectors that do not conflict with Islamic law. Course content includes the concepts of Islamic financial statement analysis, the basic principles of Islamic financial statement analysis, and techniques for analyzing Islamic financial statements based on the Islamic economic and financial sectors.