Özet:

Risk can be defined, in its shortest and most concise form, as future uncertainties. Unable to guarantee even a moment later, human beings may face risks in every action. The probability of the occurrence of risk affects the actions that will take place. The risk factor is always taken into consideration in the decisions to be made. An acquired asset, an investment realized, etc. various methods have been used in the past to protect against risks. However, not every method developed to protect against risks is considered appropriate in terms of Islamic law. In Islamic law, it is appropriate to protect against risks with halal means and methods. The concept of insurance is emerging in protection against risks. Insurance is defined as the compensation of losses incurred in return for a certain premium paid. The person or organization pays a certain fee to the insurance company, the insurance company undertakes to compensate for the damage that may occur within a certain limit. The insurance company can use the funds generated from the premiums it collects in all kinds of investments without complying with Islamic principles. It is concluded that conventional insurance has aspects contrary to Islamic law due to reasons such as the sale of risks and the fact that the funds collected can be used in investments contrary to Islamic principles. Due to the fact that conventional insurance has aspects contrary to Islamic law, takaful has been developed as an alternative method for protecting individuals with Islamic sensitivity from risk. Takaful, also known as Islamic insurance because it complies with Islamic legal rules; it is a type of insurance based on the culture of solidarity, mutual aid, donation and partnership. In conventional insurance, risk is transferred with the purchase contract. In Takaful, risk is shared with the donation contract. Takaful system has three components; participatory, takaful fund and participation insurance company. In practice, it is criticized by stating that the participation insurance company is for profit and this situation is against the mutual aid culture of the participation insurance system. A participation insurance company is a company that operates the takaful fund created by the participants who come together for the purpose of mutual aid, against a certain fee. Participation insurance company is for profit as it is a business. Mutual assistance in the Takaful system takes place between the participants. As can be seen, the operation of the participation insurance fund against a certain fee by the participation insurance company does not contradict the mutual aid culture of the participation insurance system. Takaful has developed with the development of Islamic banking activities. Islamic banking, participation banks in Turkey is associated with the name. Insurance needs arise in participation banking activities. Participation insurance develops with the insurance need arising in participation banking activities. As a matter of fact, participation banks are trying to find a solution to this need by establishing a participation insurance company. The aim of the study is to introduce the takaful system and to deal with the accounting application process. In the study, firstly, the concept of takaful will be mentioned, and then the accounting recording processes will be discussed practically with the example set up in the context of the takaful contract between the takaful company and the enterprise. The accounting records of both the takaful company and the enterprise will be shown separately with the sample of takaful contract. Takaful (participation insurance) companies use the Uniform Chart of Accounts used by conventional insurance companies in their accounting practices. It is not considered appropriate for two companies with different operating structures to use the same chart of accounts. There is a need for a Uniform Chart of Accounts specific to the activity structures of participation insurance companies. At the same time, as recommended by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), participation insurance companies are required to keep two separate accounts and present their own accounts and takaful funds to information users separately. The study is important in terms of contributing to the literature regarding takaful and accounting process, researchers interested in the field, accounting professionals, briefly information users.

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