Introduction

The introduction of interest-free and equity-based financing by Islamic banking system is one of the significant achievements of human being in twenty first century. From the beginning in Dubai the Islamic banking system had to go through rigorous tests and practices to satisfy the client’s needs, wants and also to increase the development of the society. Now all the Islamic countries in the world have permitted Islamic banks to operate separately with conventional banks because of its huge demand and success. As a country Bangladesh has nearly 82-85% of population who follows Islam as their religion. So, obviously different Islamic banks are operating in Bangladesh to meet the demand of this huge population. Shahjalal Islami Bank Limited (SJIBL) is one of those banks who performed really well in last 11 years. The main commitment of SJIBL is to implement and materialize the economic and financial principles of Islam in the Banking Arena. As I have done my internship in SJIBL I found that bank always take this commitment very seriously regardless of different barriers. Especially in investment sector bank implies all the shariah principles with great regard. Moreover bank has a separate shariah board to observe all the activities for ensuring Islamic shariah. So studying the SJIBL for internship purpose is a great opportunity for me to understand the details of Islamic banking.