Current concerns in church finance /Douglas J. Christensen.
- first edition.
- Columbia, South Carolina : [Unknown], (c)1987.
- 112 pages
Chapter I. Introduction Chapter II. Church Finance Survey Chapter III. Wrestling with the Budget Chapter IV. Before You Borrow to Build Chapter V. Ethics in Fund-Raising Chapter Virgin Islands Internal Controls Chapter Virgin IslandsI. Summary and Conclusion
General Description of the Topic -- Methodology -- State of Research on the Subject -- Organization of the Remainder of the Research Project. Description of the Survey -- Discussion of the Survey Results -- Summary. What Is a Budget? -- Common Critcisms of the Church Budget -- Purposes of the Budget -- Methods to Prepare a Budget -- Incremental budgeting -- Zero-based budgeting -- Types of Budges -- Line-item budgets -- Program budgets -- Unified budgets -- Getting the Budget Rolling -- Assess purose, goals, and activities -- Analyze financial trends -- Estimate income and expenses -- Prepare a budget worksheet -- Plan a budget surplus -- Adjust and approve -- Monitor and adjust -- Summary. The Inflation Question -- Biblical Teaching on Indebtedness -- An analysis of Romans 13:8 -- Debt in the OT -- Debt in the NT -- God's Pattern for Funding or Repairing Houses of Worship -- Present Value Analysis -- The Impact of Debt on the Church -- What Loan Officers Look For -- When Refinancing Is Prudent -- Summary. The Evangelical Council for Financial Accountability -- ECFA Guidlines for Fund-Raising -- Items Not Mentioned in the ECFA Guidelines -- "Baiting" -- Oversubscription -- Principle of offering rewards based on the size of the gift -- Manipulation -- Soliciting funds from non-Christians -- Other -- General Biblical Guidelines -- Summary. Lack of Controls: A Contemporary Problem -- Internal Controls Defined -- Benefits of Internal Controls -- Fulfills stewardship responsibility -- Protects individuals from temptation -- Precludes false accusations -- Encourages generous giving -- Biblical Examples of Internal Controls -- Paul and the Antiochian and Corinthian offerings -- Ezra and the Babylonian offering -- Joash and the Israelite offering -- Achieving Good Internal Control in a Church -- Segregated duties -- Accounting System -- Sound practices -- Cash receipts -- Cash disbursements -- Gifts -- Quality personnel -- Internal and External Audits -- Summary.
Columbia International University--Faculty, Alumni, alumnae