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Almuhasabatu fil ahdinnabawi wal khilafaturrosidah :
"Development of financial accounting has indicated how important it is for personal, business and government activities. However, The historians propose that Luca Pacioli
was the most influential figure in the accounting development, but in other hand, the
accounting was discovered during the era of the Prophet Mohammed Peach Be Upon
him and the companions (the four caliphs). This research aims to investigate the
accounting model during the era of the Prophet Mohammed Peach Be Upon him and
the Guided Caliphs, and will present the perspective of Islamic scholars about financial
accounting, and the differences in the basic accounting between the current era and
during the era of the Prophet Mohammed Peach Be Upon him and the Guided Caliphs. This research adopts history analysis method to propose the model with main sources
from the classic book literature. Based on the analysis, the accounting practice in that
era was proved with the Quranic verses and the saying of the Prophet (hadist). However,
nd hadist were not documented well and could
not be found by the researcher. The contribution of this thesis is to extend the literature
on history of accounting in Islamic world with emphasis on government accounting and
its types of reports."
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