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FINAL EXAM (MUDHARABAH & MURABAHAH FINANCING)

Total questions: 10

Worksheet time: 30mins

Name
Class
Date
1.

Choose TWO (2) conditions of capital in Mudharabah? (You can tick any 2 correct answers)

a)

The capital must not be delivered to the possession of the mudharib entirely.

b)

The capital must be in the form of money and not commodities.

c)

The capital must be not specified, determined and known at the time of contract.

d)

The capital must be in the form of available cash.

2.

Which of the following relevant journal entries is CORRECT when being provided Mudharabah financing to mudharib?

a)

dr Mudharabah Financing Account

cr Profit & Loss Account

b)

dr Cash Account

cr Profit & Loss Account

c)

dr Cash Account

cr Mudharabah Financing Account

d)

dr Mudharabah Financing Account

cr Cash Account

3.

Which of the following relevant journal entries is CORRECT when being received repayment of capital by Mudharib?

a)

dr Mudharabah Financing Account

cr Profit & Loss Account

b)

dr Cash Account

cr Profit & Loss Account

c)

dr Mudharabah Financing Account

cr Cash Account

d)

dr Cash Account

cr Mudharabah Financing Account

4.

Which of the following relevant journal entries is CORRECT when being received profit from Mudharib?

a)

dr Mudharabah Financing Account

cr Profit & Loss Account

b)

dr Cash Account

cr Profit & Loss Account

c)

dr Mudharabah Financing Account

cr Cash Account

d)

dr Cash Account

cr Mudharabah Financing Account

5.

Choose TWO (2) similarities between Murabahah Financing and Bai’ Bithaman Ajil (BBA) correctly. (You can tick any 2 correct answers)

a)

Both obliged to disclose mark up.

b)

Both are trade financing (sales at mark up price)

c)

Both involved 3 parties

6.

All of the following matters in Murabahah contract that must be followed by the seller and buyer to comply with shariah EXCEPT..

a)

The murabahah must not involve any of ribawi items.

b)

The Islamic bank must actually hold and own the property before selling it to the customer.

c)

The cost price must be known by the purchaser at the time of the contract.

d)

The Islamic bank should not bear the risk in the trade.

7.

Al-Haj Bhd provided a financing to Sutera Sdn Bhd. The financing amount was RM300,000 and they were required to make installments quarterly basis of RM30,000 for 5 years.How much is the marked-up price?

a)

RM150,000

b)

RM300,000

c)

RM500,000

d)

RM600,000

8.

Which of the following relevant journal entries is CORRECT when installment is due but not yet received in Murabahah Financing?

a)

dr Account Receivables

cr Profit & Loss Account

b)

dr Cash Account

cr Profit & Loss Account

c)

dr Account Receivables

cr Murabahah Financing Account

9.

Ar-Rahman Bank provided financing of RM600,000 to Jaya Bhd. The term of financing is 5 years. If the annual installments is RM160,000, find rate of return in %

a)

4.67%

b)

5.67%

c)

6.67%

d)

7.67%

10.

Which of the parties NOT involved in Murabahah Financing?

a)

Vendor

b)

Islamic Bank

c)

Partner

d)

Customer