Proceedings of the International Conference on Religion and Public Civilization (ICRPC 2018)

Application Of Accounting Systems In The Church Financial Management

Authors
Grace Persulessy, Gwen L. L. Pattinama, Gino G. Manuputty, Mozes Tomasila
Corresponding Author
Grace Persulessy
Available Online January 2019.
DOI
https://doi.org/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.
Open Access
This is an open access article distributed under the CC BY-NC license.

Download article (PDF)

Proceedings
International Conference on Religion and Public Civilization (ICRPC 2018)
Part of series
Advances in Social Science, Education and Humanities Research
Publication Date
January 2019
ISBN
978-94-6252-660-0
ISSN
2352-5398
DOI
https://doi.org/10.2991/icrpc-18.2019.26How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

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  - 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  - https://doi.org/10.2991/icrpc-18.2019.26
ID  - Persulessy2019/01
ER  -