Penulis/Author: Mohd Rizuan Abdul Kadir, Syed Mohd Ghazali Wafa Syed Adwam Wafa, Abdullah Ibrahim, Abdul Aziz Abdullah

The purpose of accounting is to disseminate financial information to users to enable them to make a correct and precise decision.  However, a number of accounting disclosure fail to meet the demand of information for business zakat computation.  This book tries to explain about business zakat, including conditions and method of computations, and how it relate to accounting principles.  In this book, harmonisation of zakat conditions and accounting principles is explained, which will result in a new statement of disclosure.  This disclosure is suggested to be disclosed as a value added statement that will meet the requirement for zakat computation and consequently facilitate the payment for business zakat.