This course covers the theoretical framework of financial accounting in banks, the definition of accounting, its functions and fields, its branches, the objectives of financial accounting for Islamic banks, the objectives of financial reports and the qualitative characteristics of accounting information, the accounting system in banks, the elements of the banking accounting system and the features and objectives of the banking accounting system. Bank accounts and their types, and financial accounting in Islamic banks according to the standards of accounting, auditing and controls for Islamic financial institutions, and the definition of the Accounting and Auditing Authority and the Board of Accounting, Auditing and And accounting for the measurement and distribution of profits in Islamic banks in terms of the concept of profit in language and jurisprudence, economics and accounting, and the conditions and controls of profit and the basis of profits in Islamic banks, the rules of measurement and distribution of profits in Islamic banks and the calculation of the preparation and distribution of profits Between shareholders and investors.