General Accounting System Policy (Sample)
The General Accounting System Policy (Sample) below is available to download, customize and print for your church administrative office...
This sample policy for Church General Accounting Systems is an awesome tool to use if your church does not have a policy yet.
Accounting is a word that sometimes scares people or volunteers who have never worked with it but is easy to understand with the correct education procedures in place.
A Church General Accounting System is a standard integrated accounting and general ledger system. It's composed of a set modules (General Ledger, Accounts Payable, Accounts Receivable, Fixed Assets, Payroll, Personnel and Stock Control) that correspond to the main church business functions of accounting management.
This policy below for the Church General Accounting System Policy includes:
- General accounting principles will be followed. Payroll transactions, receipts and disbursements should be recorded in a journal. (Many commercially available software package, QuickBooks is but one, provide that capability).
- A journal is the record in which all day-to-day transactions are originally recorded. The journal is organized chronologically and shows all the information about each transaction in one place. In recording each transaction, the date will be listed and the amounts of the debits and credits given. Each transaction of debit and credit must be balanced.
- At monthly intervals, the debits and credits are transferred from the journals and posted to a General Ledger by locating the specific account with the ledger and copying the amount of the debit or credit in the appropriate space. A ledger is composed of groups of accounts which have some common characteristic. Normally, a ledger is composed of asset, liability, reserve, expense, and revenue accounts. The purpose of the ledger is to classify and summarize date according to function which the purpose of the journal is to provide a detailed chronological history of financial transactions.
- The church handles both money that has “strings attached” and it’s to be spent only as designated by either Providers or by the Board or Directors, and money that is general in nature, meaning that it’s to be spent at the Board’s discretion. For accounting purposes, the latter amounts make up the General Fund and the former comprise Designated Funds.
- General fund is singular, there’s only one fund. The church’s General Fund is under line item budget control.
- Designated Funds may be plural; there’re as many of these funds as there are specific allowances placed on the money’s use. Spending from Designated Funds is, of course, limited by the various designations and is controlled completely on the basis of each fund’s available balance.
Church General Accounting System Policy and Procedure (Sample)
You can get Adobe Reader free here (a new window will open so you can download it without leaving this page).
If you want to open the file in your browser window, just click on one of the links above. However, if you want to download the file to view later, then right-click on the link and choose "Save Target As" or "Save File As". Then select where you want to save the file on your hard drive.
If you would like to receive access to the FreeChurchForms.com Table of Contents that has all the free church forms, certificates, flyers, brochures, letters, games and more that are listed in alphabetical order by category with links leading to the page to immediately download just simply sign up for my free monthly newsletter below. You will also receive access to my free 14 Page eBook - "Top Ten Tips on How to Organize Your Office" as a Thank You Gift for signing up. Enjoy! :)
Note: These sample forms are meant to serve as example forms and should not be construed as legal documents. Please contact a legal professional for legal language for your specific organization.
Free eBook - "Top 10 Tips on How to Organize Your Office"
when you...
Subscribe to "The Form Gallery"
FreeChurchForms.com Monthly Newsletter (Free)
**The information above will be secure and your privacy will be maintained.** Click here to read and accept the FreeChurchForms.com Privacy Policy (GDPR Update).
Please feel free to contact me if you have any questions.
Return to Church Policy Manual from Church General Accounting Sysetm Policy and Procedure (Sample).
Home | FCF Blog | Contact | About | Terms of Use
Collection of all the Church Forms, Flyers, Certificates...(1,000+) on FreeChurchForms.com available on CD or Instant Download - each form available in Microsoft Office Word editable format. Plus 5 Free Bonuses!
The Church Forms CD is Convenient and Saves Time
Need an Affordable, User Friendly Church Membership Database? Shepherdbase Could Be Just What You Have Been Looking For...Available on CD or Instant Download.
- User Friendly
- Tracks Memberships, Contributions, Attendance, Etc.
- Instant Access to Church Directory, Contributions, Attendance, Etc.
Need an Affordable, User Friendly Event/Sermon Tracking Database? Pastoral Recordbase Could Be Just What You Have Been Looking For. Available on CD or Instant Download.
- User Friendly
- Tracks Events (Baptisms, funerals, etc.)
- Tracks Sermons (Pastor's or minister's sermons)
- Tracks Phone Numbers (Pastor's phone book)
- Tracks Church Info (Name, address, etc.)
Special Offer!
(Shepherdbase CD & Church Forms CD with 1,000+ forms, flyers...along with Free Bonuses) - Also Instant Download Available!
(Shepherdbase CD, Church Forms CD with 1,000+ forms... & Pastoral Recordbase CD along with Free Bonuses) - Also Instant Download Available!
){kind=link}
All-In-One
Powerful Church Software
Are you tired of trying to manage your church from several different systems and spreadsheets?
You need Aplos.
Cloud-based software to handle your accounting, people, and giving from one platform.
Church Finances Accounting Book
Are you stressed about your church accounting? If yes, then you need this accounting book!
Visitor Testimonials
*Disclaimer
*This is the 1st time I've visited your website and I just wanted to say "thank you". I go to a very small Christian Church and thanks to you, the forms you have for a children's ministry will keep me from having to "reinvent the wheel" and I am very grateful to you. We are a very small church (about 40 regular attendees) and 90% of those are over 65. We just had a young couple offer to help us get a Youth Group. Thanks to you, we won't have to do to much to get this off and running for the holiday season. Thanks again! - Kentucky - U.S.
*Disclaimer
*I do the tithes at the end of the year for a very small outreach in the city of Detroit. They had been paying thousands of dollars every several years trying to keep a database of their donors.
I searched last year for something less costly for them and came across your database (Shepherdbase). It is a blessing and so appreciated. Thank you for all your hard work and thank you for Giving To The Lord. Peacemakers Int. in Detroit on Chene street is another ministry you have blessed. - Charlene - U.S. *Disclaimer
*This website has been very useful for my ministries with Hospice, the Hospital and Human Services. I recommend this website to any church, ministry or agency that is supporting or ministering to people. God Bless You - Chaplain Dave - U.S. *Disclaimer
*Just wanted to let you know how helpful your resources are. We are a small church and have missed out on doing a lot of things. We ordered your Church Forms on CD and are just pleased. Keep up the good work of providing resources for Churches. - Lillian - U.S. *Disclaimer
*I am a minister of the Gospel of our Lord and Savior Jesus Christ and have been tremendously blessed to access you and pray that God the Almighty favor you in what you do. You have enabled me to access ready-designed church documents. Thanks and God Bless You Terressa. - Bro. Mike - Kenya, Africa *Disclaimer
*Thank You! You're heart for giving free resources and making things so affordable is truly a blessing. My Pastor always says: "What you make happen for someone else, God will make happen for you!" May God richly bless you and your ministry to us and so many others, enlarge your territory and bring financial blessings with good measure, pressed down, shaken together and running over!!! 10,000 Blessings! Leeanna - U.S. *Disclaimer
*Thanks for making this site available. I took over as secretary of our small church a few months ago, and I am having to create a lot of forms. This site is a blessing! - Vicki - U.S. *Disclaimer
*After years of frustration and being overcharged for Church Management software, I came across "Shepherbase" and all my problems were solved. *Disclaimer
This database:
- 1. Tracks members and visitors
- 2. Tracks contributions
- 3. Organizes by both individual AND family
- 4. Creates professional letters, relevant to church ministry
- 5. Is easy to use
- 6. Costs a mere fraction of other databases offering similar features. *Disclaimer
- 7. So much more.
I am very thankful for this product and I recommend it to anybody wanting to exit the cost and complexity rat race of Church databases.
Thank you Shepherdbase!
Brandt *Disclaimer
Anchorage, Alaska
Does your church use QuickBooks? If yes, then the "QuickBooks for Churches and Other Religious Organizations" by Lisa London, CPA eBook below is a must for you!
Lisa will
walk you through QuickBooks from start to finish, complete with
examples, terminology, and everything a busy church administrator or
bookkeeper needs to know. For more information just click the link above!
Check out FreeChurchForms.com on Your Mobile!
