Banking
Murabaha — Sale to Customer at Cost Plus Markup
Selling the Murabaha asset to the customer at cost plus the agreed profit margin.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Murabaha Receivable (Customer) | Asset (+) | 65,000.00 | - |
| Murabaha Asset (Cost) | Asset (-) | - | 50,000.00 |
| Deferred Murabaha Income | Liability (+) | - | 15,000.00 |
💡 Accountant's Note
The Murabaha markup (JOD 15,000) is deferred as a liability. Under AAOIFI standards and IFRS, this is recognized over the installment period using the EIR method — not recognized as immediate income at the point of sale.
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