Pfungwa yeAkaunti yeSharia
Pendauluan
Kuverengera kweSharia inzira yekuverengera yakavakirwa pamutemo nemisimboti yeSharia yeIslam. Nekufamba kwenguva, kuverengera kweSharia kwave chinhu chakakosha muhupfumi hweIslam, zvichibatsira kuona kuti kutengeserana kwemari kunoenderana netsika dzakanaka uye tsika dzeIslam. Chinyorwa chino chichakurukura pfungwa huru dzekuverenga kweSharia, kusanganisira misimboti yayo, musiyano kubva kukuverenga kwakajairika, uye mashandisirwo ayo mumabasa ezuva nezuva.
Nheyo dzekutanga dzekuverenga maakaundi echiIslam
1. Kururamisira uye Kuenzana: Nheyo huru dzekuverenga mari dzeSharia ndedzekururamisira ('adl) uye kuenzana (tawazun). Nheyo idzi dzinoda kuti mabasa ese ehupfumi aitwe zvakanaka, kuitira kuti pasave nebato rinorasikirwa.
2. Kubudirana pachena uye Kujekesa: Nheyo iyi inosimbisa kukosha kwekupa ruzivo rwechokwadi uye rwakajeka kuitira kuti mapato ese ave neruzivo rwakakwana rwekuita sarudzo dzakavakirwa paruzivo.
3. Kutevedzera Sharia Law: Mabasa ese ebhizinesi nekutengeserana zvinofanirwa kutevedzera Sharia, kusanganisira kurambidzwa kwe riba (mubereko), gharar (kusava nechokwadi), uye maysir (kubhejera).
4. Mutoro weMakambani eIslam (ICSR): Mukuverenga mari kweSharia, makambani anofanirwa kufunga nezvekuchengetedzwa kwemagariro evanhu nekuchengetedzwa kwezvakatipoteredza sechikamu chemabasa avo. Maitiro aya anowedzera hunhu netsika kumabasa ebhizinesi.
Zvikamu Zvikuru muSharia Accounting
1. Chibvumirano: Chibvumirano kana chibvumirano pakati pemapato maviri kana anopfuura chinotsanangura hukama hwavo hwepamutemo. Chibvumirano chinofanira kutevedzera misimboti yeSharia uye chisina zvinhu zvemubereko, gharar, kana maysir.
2. Mishumo Yezvemari yeIslam: Kusiyana nemishumo yemari yenguva dzose, mishumo yemari yeIslam inowanzova nezvimwe zvikamu zvinopa rumwe ruzivo maererano nekutevedzera Sharia, zvakaita sezakat, sadaqah, uye manyuko emari eHalal.
3. Zakat: Mutoro wekubhadhara zakat chikamu chakasiyana chekuverenga mari kweSharia. Zakat rudzi rwemutoro wemagariro evanhu unofanirwa kubhadharwa nevanhu kana makambani anosangana nezvimwe zvinodiwa.
Kusiyana pakati peSharia Accounting neConventional Accounting
1. Zvinangwa zveAccounting: Accounting yakajairika inotarisa zvakanyanya pakunyora mishumo yemari inoenderana nemasheya uye kuongororwa kwepurofiti. Panguva imwecheteyo, Sharia accounting ine chinangwa chekuwana hutano hwevanhu, kururamisira, uye kuona kuti mabasa ehupfumi anoenderana netsika dzechiIslam.
2. Kuzivikanwa Kwemari Inowanikwa: Mukuverenga mari kwakajairika, mari inowanikwa inoonekwa kana zvichibvira uye inogona kuyerwa nenzira yakavimbika. Mukuverenga mari kweSharia, chimwe chinodiwa ndechekuti mari inowanikwa inofanira kutevedzera Sharia uye isina zvinhu zvinorambidzwa zvakaita sechimbadzo.
3. Kubhadhara Mari: Kubhadhara mari kwakajairika kunowanzo shandisa zvinhu zvine mubereko, zvakaita semabhondi nezvikwereti zvebhangi. Mukuverenga mari kweSharia, mhando dzese dzemari yechikwereti hadzibvumidzwe, uye mari inoitiswa kuburikidza nezvishandiso zvine chekuita nemari zvakaita semudarabah (risk-equity partnership) uye musyarakah (joint venture).
Kuitwa kweSharia Accounting muBanking
Mabhangi echiIslam muenzaniso mukuru wekushandiswa kwemabhuku echiIslam. Mabhangi echiIslam anopa zvigadzirwa zvemari zvakasiyana-siyana zvinoenderana nemutemo weSharia, zvakaita se:
1. Mudharabah: Kudyidzana uko rimwe bato rinopa mari uye rimwe bato rinopa ruzivo nehutungamiriri, purofiti ichigoverwa zvichienderana nechibvumirano uye kurasikirwa kunotakurwa nemuridzi wemari.
2. Murabahah: Kutengesa nekutenga nepurofiti yakabvumiranwa. Bhengi rinotenga zvinhu uye rinozvitengesa kumutengi nemutengo unosanganisira purofiti.
3. Ijarah: Nzira yekurenda, apo bhangi rinotenga zvinhu uye rinozvirenda kuvatengi.
4. Sukuk: Chibvumirano chehurumende kana chekambani chakafanana nechibvumirano, asi chisina mubereko uye chakavakirwa pamidziyo iri pasi.
Matambudziko nemikana
Kuitwa kweSharia accounting kuchiri kusangana nematambudziko akasiyana-siyana, anosanganisira:
1. Mitemo yeKuverenga Maakaundi: Kunyangwe nyika dzinoverengeka dzakagadzira mitemo yekuverenga maakaundi yeSharia, kuwiriraniswa kwenyika yose kuchiri kudiwa kuitira kuti ikwanise kushandiswa nguva dzose munzvimbo dzakasiyana dzepasi rose.
2. Kutevedzera Sharia: Kuva nechokwadi chekuti kutengeserana kwese kwemari nemabasa zvinotevedzera Sharia kunogona kuoma, kunyanya munzvimbo dzakaoma dzebhizinesi.
3. Unyanzvi neRuzivo: Kusanzwisisa zvakadzama misimboti yeSharia pakati pevaongorori vemaakaunzi nevashandi vezvemari kuchiri chipingamupinyi.
Zvisinei, kune rumwe rutivi, Sharia accounting inopa mikana yakati wandei:
1. Maitiro Matsva Etsika: Nekuwedzera kuri kudiwa kwemabhizinesi ane tsika dzakanaka uye ane mutoro munharaunda, Sharia accounting inopa hurongwa hunofunga nezvekugara zvakanaka kwevanhu netsika dzakanaka.
2. Kukura kweMusika: Kudiwa kwezvigadzirwa zvemari zvinoenderana neSharia kuri kuramba kuchiwedzera, zvichipa mikana yakakura kubazi rezvemaakaunzi nenyika yemabhanga.
3. Kuvandudzwa Kwezvigadzirwa: Kudiwa kwezvigadzirwa zvemari zvinoenderana nemutemo weSharia kunokonzera kuvandudzwa uye kugadzirwa kwezvigadzirwa zvitsva zvemari nezvishandiso.
Mhedziso
Kuverengera kweSharia inzira ine misimboti yakasiyana uye hunhu hunoisiyanisa nekuverenga kwekare. Nekutarisa pakururamisira, pachena, uye kutevedzera mutemo weSharia, Sharia accounting inopa hurongwa hunotsigira kwete chete mishumo yezvemari yakarurama asiwo mishumo ine mutoro munharaunda uye mutsika. Pasinei nematambudziko mukushandiswa kwayo, kuvandudzwa kwekuverenga kweSharia kuri kuramba kuchiratidza mukana mukuru mukutsigira hurongwa hwehupfumi hwakarurama uye hunogara kwenguva refu zvichienderana nedzidziso dzeIslam.
