1. Guide for Church Treasurers
Nec Tamen Consumebatur
These notes are not intended to be and do not claim to be an accounting instruction manual but a guide for those entrusted with the lord’s money with little or no knowledge of formal book keeping. Let us journey together

2. Setting up the system Office Bearers
A good accounting practice begins with an appointment of office bearers
Appoint the Treasurer
Appoint the people responsible for counting the money after each service
Appoint from above, those authorised to sign for the withdrawal of money from the bank
Acquire necessary accounting books

3. Treasurer
This is the person responsible for administration of the finances
The treasurer must be an enthusiastic and responsible person
May have some degree of clerical ability

4. The Counting people The treasurer must not be one of these people
They may be appointed from service to service (they do not have to be permanent appointments)
They may be the duty stewards for a particular service

5. The Signatories
The Church must appoint people responsible for withdrawal of money from the bank
From a list of those appointed, two signatures may be required for a withdrawal
The treasurer should be one of the authorised signatories

6. Opening a building society or bank account
An account should be opened
In the name of the congregation
A resolution of session is required, e.g.
“At a meeting of the session of the ABC congregation of The Uniting Presbyterian Church in Southern Africa held on the 15th day of May 2008, it was resolved that a savings/current account be opened with XYZ building society/bank. It was further resolved that any two of the following signatories be authorised to operate the account”
The full names, identity numbers and contact details of the signatories are then listed.
The bank will also require specimen signatures of all the authorised signatories on slips of paper provided by the bank
IDs and Proof of residence will be needed for FICA purposes
Books required

7. Pen carbon book (duplicate)
Record the collections taken during a service
Record the money received at other times
Duty stewards (Not the Treasurer) count the money and enter details in the book
Both duty stewards sign the page on which the details have been entered in the carbon book
NB. Any special donations should be shown separately

8. Example of record ABC PRESBYTERIAN CHURCH PAGE 15 Morning Service
30 June 2008
Open plate collection R
Isivuno/Puno
R500-00
Everybody's birthday
290-00
Total R
PLANNED GIVING
Envelope No. 3
R520-00
Envelope No. 6 R

9. Handling of the moneys Collected
Money collected goes to the person responsible for banking
The top copy is also handed to the person above
Make sure that he/she signs both copies
The second copy remains in the book

10. The person responsible for the deposit must
Complete a deposit slip, IN DUPLICATE
Deposit the money as soon as possible
Make sure that the amount deposited is the same as that which is recorded
Keep a copy of the deposit slip with the page from the pen carbon book

11. The cash book This is the most important part of the recording system
Left hand pages are used for recording receipts
Right hand pages for recording payments
Each page is numbered, and

12. The cash book, cont…
Divided into columns for the recording of each transaction, e.g.
Date,
Details of transaction,
Total received/paid
Allocation of the amount
Remarks (Where necessary)

13. The Cash Book, Cont… At the end of the month columns must be totaled
The difference between the total receipts and total payments plus the balance at the beginning of the month must equal what is at the bank at the end of the month.
Opening balance + Total receipts – Total Payments = Bank Balance at the end of the month.