Complete handbook of church accounting
By: Manfred Holck, Jr., with Manfred Holck, Sr
Contributors: Holck, Manfred, 1902- author
Publisher: Prentice-Hall
Published: 1978
Place of publication: Englewood Cliffs, N.J
Language: eng
Number of pages: 300
ISBN-13: 9780131608955
Subjects: Forms; Church finance; Church work
Notes: Includes bibliographical references (pages 289-290) and index.
Table of contents: title: Part 1. Applying Proven Tools and Techniques to a Church Accounting System; title: 1. Basic Principles and Routines: Necessary Procedure for Developing a Successful Church and Financial Record Keeping System; title: 2. A Church Accounting Primer: An Introduction to Accounting Principles, Techniques, and Procedures Useful for Keeping Church Financial Records; title: 3. Cash Basis vs. Accrual Basis Accounting: Simplicity vs. Greater Accuracy: How to Gain the Most From a Cash Basis Accounting System; title: 4. Using Fund Accounting Techniques: How to Identify the Source and Use of All Contributions, Gifts and Incomes; title: 5. How to Simplify Church Accounting: Don't Record Fixed Assets and Don't Use Depreciation; title: 6. Precautions: Avoiding Transfers Between Funds, Funding Future Projects and Recording Investment Income Properly; title: 7. Recording Contributions and Pledges: Easy But Not Obvious in a Church Accounting System; title: Part 2. The Church Budget: Keystone in the Modern Financial Reporting System; title: 8. Understanding the Church Budget: How to Plan for the Effective Use of a Church Budget; title: 9. Building the Church Budget: Using Proven Techniques to Develop a Useable, Flexible Church Budget; Program Budgets; Zero-Based Budgets; Capital Budgets; title: Line Budgets; and Other Budgets; title: 10. Using the Church Budget: Financial Reporting with a Church Budget: Developing a Master Church Budget Plan; title: Part 3. Church Accounting Techniques: Selecting the Best Procedure for Achieving the Most Effective Record Keeping System; title: 11. Accounting for Income: A Responsibility and Trust to Every Donor, a Stewardship to the Congregation; title: 12. Accounting for Disbursements: Using Generally Accepted Accounting Principles to Control Spending; title: 13. Fund Accounting: A Basic System for Church Financial Record Keeping; title: 14. The One Fund Approach: An Alternative to Church Fund Accounting; title: 15. A Cash Basis System: Simplified Record Keeping System Without Benefit of General Ledger; title: 16. Computers in the Church: The Modern, Fast, Efficient Way to Keep Church Financial Records in Larger Congregations; title: Part 4. Financial Reports, Church Audits, Internal Controls, and Church Management Techniques; title: 17. Basic Financial Statements: A Key to Meaningful Reporting of Church Financial Activity; title: 18. Auditing the Church Financial Records: A Basic Procedure in the Modern Church Accounting System; title: 19. Internal Control: Safeguarding Assets, Detecting Fraud, Proving Record Accuracies, Improving Spending Efficiencies, Separating Responsibilities; title: 20. Modern Management Techniques: Planning and Developing Effective Church Financial Record Keeping Systems; title: 21. Taxes That Matter for Congregations: Income Taxes, Social Security Taxes and Other Taxes.