Church accounting: a simple routine for volunteer treasurers
Church accounting means knowing, at any moment, how much is in the cash box and in the bank, where it came from and where it went. It doesn't need an accounting qualification. It needs a routine that any volunteer treasurer can keep up.
Five rules that hold everything together
- Cash and bank are separate accounts, each with its own balance.
- The offering is counted by two people, and the result goes on a signed count sheet.
- Every expense has a receipt, with no exceptions except bank fees.
- Every transaction gets a category.
- No record is deleted without leaving a trace.
Categories that tend to work
Start with a few and add only what you really use.
- Income: tithes, offerings, special offerings, donations.
- Expenses: rent, utilities, pastoral support, missions, outreach, maintenance, supplies, bank fees.
The treasurer's routine
- Every service: record the count and keep the signed sheet.
- Every week: enter the expenses and attach the receipts.
- Every month: import the bank statement, check the balances and look for anything without a receipt.
- Every year: bring the months together for the accounts to be approved.
Why the spreadsheet stops being enough
A spreadsheet works while one person does everything and no formula breaks. It doesn't keep the receipt with the entry, doesn't control who sees what and doesn't show who changed a figure. When that person moves away, the church loses more than a file.
How Atrium helps
Atrium is church accounting software built for this routine: the Sunday count with the signed sheet, transactions with receipts, bank statement import with possible duplicates flagged, and a filter for what still has no receipt. Every change stays in the history, and the amount each person gave is visible only to the people who run the treasury.
Frequently asked questions
How many people should count the offering?
At least two, ideally not related to each other. A signed record protects the people who count.
Does every expense need a receipt?
Yes. If there's no invoice, write a receipt signed by the person who was paid. Bank fees are backed by the bank statement itself.
Do we still need an accountant?
It depends on the country and on the church's legal status. Software keeps the records in order, and the accountant remains the person responsible for tax obligations.