Application Of Accounting Systems In The Church Financial Management
Grace Persulessy, Gwen L. L. Pattinama, Gino G. Manuputty, Mozes Tomasila
Available Online January 2019.
- https://doi.org/10.2991/icrpc-18.2019.26How to use a DOI?
- non-profit entities, accounting systems, financial statements
- 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.
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 - 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 - https://doi.org/10.2991/icrpc-18.2019.26 ID - Persulessy2019/01 ER -