교회재정의 투명성 제고에 관한 연구

A Study on the Clearness Promote of the Church Financial

The church is a nonprofit organization that establishes budget based on the offering of believers, and excutes it so as to be fit for the mission as a church. By introducing the rational and scientific accounting mangers must ciarify the budget compilation and execution of offerings. Also related data are required to let believers and other concerned parties know. Accordingly person in charge of accounting has to cultivate professional accounting capability, consequently give a reliance to beliance to believers and deal well with duty of a steward. Nevertheless. existing church accounting system is on the level which reports cash incomings and outgoings to believers, and also accepts book-keeping by single entry. This paper suggests a criterion and a procedure of book-keeping by double entry that records all financial transtions including assets and debts. This double entry system can grasp the accounting error accurately, and then keep each other in check.