Özet:

Purpose: In the context of the Islamic law, the prohibition of interest income has arisen as a new investment tool that is very frequently used by the participating banks in the world and in particular in our country, which provides interest instead of profit share or rent return on the export subject of goods or services. The study also aimed at making accounting records for the example given in the study by examining the accounting recording systems used between the banks. This study is also intended to contribute to the literature of accounting by making it an investment tool. Method: In the study, accounting records were made according to the example given in the application section. This study first explained the definition, varieties, advantages and disadvantages, risks and differences with bono. Finally implemented, the source organization, asset rental company and investor accounting system according to the general notice of the application of the Single Ordinary Accounting Plan and TMS/TFRS based on accounting records were made. Results: Traditional banks and participating banks use different accounting registration systems in investment instruments. The result: This work is aimed at accounting by the Sukukun resource organization, the asset rental company and investors, which is one of the investment instruments.

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