CHURCH ACCOUNTING AND ACCOUNTABILITY: A DISCUSS

Abstract

Managing church finances and accounting procedures, such as keeping track of income (like offertory, donations and tithes) and expenses (such as salaries and utilities), is known as church accounting. It involves organizing, recording, and planning church finances in addition to an accounting system where appropriate, accurate, and correct records are maintained to guarantee trustworthy reporting of events or business-related transactions. We adopted the library research method as it focuses on the content review of literatures of a subject matter. This research work was carried out to conceptualize the importance of church accounting to religious organization. Our quest is for all religious organization to take the rendering of accounts as a sacred function and an act of godliness since the concept of church accounting is rooted in the principles of transparency, accountability, and stewardship of resources. This means that church accounting is important as preaching holiness to the people which should not be seen as a voluntary exercise or a characteristic of secularism that are not in line with the ecclesiastical principle of sacredness but as spiritual exercise backed up biblically. Accounting principles and practice should be adopted by the churches religiously and various religious bodies should support the effectiveness of their fund management, administration and development as proper record keeping and rendering is the act of God and godly nature as God is a record keeper being the first Accountant in Revelation 20:12-15(KJV)