The main purpose of the study is to evaluate the difference between
conventional banking system & the Islamic banking system as per theoretical
and practical banking. To achieve the objectives of the study, both of primary
and secondary data have been collected from the three conventional banks i.e.
SBL, ABL, JBL and three Islamic banks i.e. IBBL, SIBL, AAIB in Bangladesh.
The used descriptive statistics techniques to analysis of the distinctive features
of Islamic banking system specially its concern about the detailed description
of interest and profit calculation, Accounting system of Islamic and
conventional banking in Bangladesh. The study identified that the perfectness
& satisfied the banking neediness of general public regardless of religion,
nation, country, culture, customs, belief in the society. The study reveals that
Islamic Banking is practicing more convenient comparing to conventional for
offering customers. The study also identified that the Islamic banking system
has to face some questions about its purity in Islamic concept since beginning
times.
