The document discusses various types of business contracts in Islam, including Akad (contract) and different types of Akad such as Akad Amanah (trust contract) and Akad Tabaruat (gift contract). It provides examples of Murabahah contract which is a type of deferred payment sale contract commonly used in Islamic banking for financing working capital. The document also explains how Murabahah contracts work through the use of letters of credit in Islamic banks like Bank Islam and Bank Rakyat in Malaysia.