HISOB-KITOB ISHLARINING TARAQQIY ETTIRILISHIDA ISLOM DINI SIVILIZATSIYASINING ROLI VA AHAMIYATI.

Abstract

Abstract 
  This article examines the contribution of Islamic civilization to the development 
of accounting and calculation systems. It highlights how Islamic economic thought, 
Sharia principles, and trade practices during the Islamic Golden Age influenced early 
bookkeeping  and  financial  recording  methods.  Islamic  scholars  emphasized  ethical 
values such as honesty,  justice, and transparency, which became the foundation of 
financial accountability. The expansion of trade and state administration required more 
organized  accounting  systems,  leading  to  improved  record-keeping  and  financial 
control. These historical developments significantly contributed to the formation of 
modern accounting principles and practices used today.