Sukuk as a financing model and its structure

In the study, the history of the accounting profession, which started to be applied in the earliest periods of the commercial activities throughout history and continues even today, starting from the oldest civilization is given. How accounting developed in ancient times, what kind of path was followed, and what strategy it continued in other civilizations were examined. With its history, rather than the positive and negative aspects of the accounting profession, the focus is on the basic financial concepts and throughout the financial markets. Along with the international and Islamic financial systems, a system developed by Muslim scientists is used to meet the needs of the Muslim people. Considering the religious sensitivity of Muslims, the Islamic financial system aims to meet the needs of the financial resources in civilizations living the sensitivities of the Islamic religion by adding the capital outside the interest and financial system to financial resources without contradicting to Islam. In the thesis, while the concept of sukuk is mentioned, advantages and disadvantages of sukuk are also discussed. The Sukuk system and Islamic financial institutions in the markets achieving this goal are mentioned. The financial models on which Sukuk is based are briefly discussed. In the last part of the thesis, lease certificates and their types are briefly mentioned.