Page 01 - Finances at Chrn Min - updated 10-10-10

 

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                                            "F I N A N C E S   at   C H R I S T I A N    M I N I S T R I E S."

                                                                         TABLE     OF   CONTENTS          

                                                                                          ePage 01

Perspective of our WebBOOKs   - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ePage 00

                  This "Table of Contents" Cover Page  - - - - - - - - -- - - - - - - - - - - - - - - - - - ePage 01     
          
Unique Matters re Christian Ministry Finances   - - - - - - - - - - - - - - - - - - - - - - - - - - - ePage 02


        Perspective as to Unique Matters    
        Restricted or Designated Monies

        Fund Accounting at Christian Ministries
        Special Purpose Funds - plural (SPFunds or SPFs)
        General Purpose Fund - singular (GPFund or GPF)
        Expenditures - Not Expenses per se - uptd 11-05-10
        Generally Accepted Accounting Principles -- GAAP
        Every Day Internal GAAP
      
  Year End External GAAP

In Charge - who is responsible - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -  ePage 03

        Finance Management by type of Christian Ministry
        Ministry Finance Team (MFTeam)
        Board Finance Committee or Team
        Christian Ministry Finance Evaluation

      
 Chief Financial Official (CFO) Matters 
        Pastor/Founder and Finance Matters
        Churches and Personal Finance Issues
      

Financial Accounting Features  - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -  ePage 04

        Essential Goals and Objectives
        Phiscal (not physical) Vitals
        Computerization re Christian Ministry Fund Accounting
        Use of Internet Resources
        Bank Reconciliation  -- Sweep Float Management
        Clergy Payroll
        Activities and Reimbursements
        Christian Ministry Finance Tasks and Expectations
        Business and Finance Forms      

Structural Matters  - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - ePage 05

        Basic Structure       
        Chart of Accounts 
        More re Christian Ministry Fund Accounting and Computerization
        Accrual vs Cash Basis
        More re Daily Internal GAAP
        Fiduciary Funds
        Land, Buildings and Equipment set of Books  
        Construction/Building Fund       
        If Jim B were the Volunteer Board Treasurer           

Money Coming In to a Christian Ministry  - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ePage 06

        Donations (Cash Contribution Income)
        DonaMail Computer System
        Pledge Accounting Matters
        Non-Cash Donations Dialog    
        Non Donation Income
        Church Events Receipts

Money Going Out of a Christian Ministry - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -  ePage 07

        Check Signing
        Buying via Plastic
        Payroll
        Petty Cash

   
Spending Controls  - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - -  ePage 08 
  
        Inappropriate Spending
        Spending Limits Management Method           
        Budgets              
        GPFund  - Another Control Method
        Non Annual Budget       
        Another eBOOK entitled:   "DO YOU "
Really" HAVE MONEY TO SPEND ? "

Reporting of Christian Ministry Finances     - - - - - - - - - - - - - - - - - - - - - - - - - - - - -  ePage 09

       Two Sides of the Same coin
        Why -- Not Where
        Bible Truth Analogy       

Fiscal Year End Matters - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -  ePage 10

        Non-Calendar Year End       
        Year End Closing Matters -- Dialog re use of QuickBooks
        Physical and Dollar accountability of Equipment               
        Outside Auditor-CPA Firm  and External GAAP
        Internal Auditor -- Sample at a Church
                                    



  List of  "Christian Ministry Finance" TRUISMS (Principles)

 
         GLOSSARY  of "Christian Ministry Finance" Terms
 
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Completed in October 2009 

  Updated last on:       March 04, 2013