Application Of Accounting Systems In The Church Financial Management

DOI

10.2991/icrpc-18.2019.26How to use a DOI?

Keywords

non-profit entities, accounting systems, financial statements

Abstract

The Church is a form of non-profit entity, based on SFAS 45 Revision 2015 on Non-Profit Entity Financial Statements, so the church needs to make accountable, relevant and credible financial statements. In order to be able to produce financial statements in accordance with SFAS 45 revision 2015 such as the statement of financial position, statement of activity, cash flow statement and notes to the financial statements, there required an accounting system for designing account code, journaling, posting to ledger, preparing for work sheet and making financial statements.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Grace Persulessy
AU  - Gwen L. L. Pattinama
AU  - Gino G. Manuputty
AU  - Mozes Tomasila
PY  - 2019/01
DA  - 2019/01
TI  - Application Of Accounting Systems In The Church Financial Management
BT  - Proceedings of the International Conference on Religion and Public Civilization (ICRPC 2018)
PB  - Atlantis Press
SP  - 142
EP  - 145
SN  - 2352-5398
UR  - https://doi.org/10.2991/icrpc-18.2019.26
DO  - 10.2991/icrpc-18.2019.26
ID  - Persulessy2019/01
ER  -