{"id":34435,"date":"2026-07-21T12:11:21","date_gmt":"2026-07-21T16:11:21","guid":{"rendered":"https:\/\/www.sage.com\/en-us\/blog\/?p=34435"},"modified":"2026-07-21T12:14:59","modified_gmt":"2026-07-21T16:14:59","slug":"church-accounting-101","status":"publish","type":"post","link":"https:\/\/www.sage.com\/en-us\/blog\/church-accounting-101\/","title":{"rendered":"Church accounting 101: What you need to know\u00a0"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--standard\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-us\/blog\/category\/money-matters\/\" class=\"entry-header__link\">Money Matters<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tChurch accounting 101: What you need to know \t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\tManaging your church\u2019s finances? Learn the basics of church accounting and gain the clarity you need to make confident decisions and manage finances easily.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"col col-8 col-lg-4 entry-header__image\">\n\t\t\t<figure class=\"entry-header__thumbnail js-hero-section\">\n\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-1261563958-1440x810.jpg\" class=\"entry-header__thumbnail-image\" alt=\"3 men sit in front of a computer\" fetchpriority=\"high\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-1261563958-1440x810.jpg 1440w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-1261563958-768x432.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-1261563958-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-1261563958-1536x864.jpg 1536w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-1261563958-2048x1152.jpg 2048w\" sizes=\"(max-width: 1440px) 100vw, 1440px\" \/>\t\t\t<\/figure>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Published <time class=\"entry-date published\" datetime=\"2026-07-21T12:11:21-04:00\">July 21, 2026<\/time><\/span><span class=\"reading-time\"> min read<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Church accounting 101: What you need to know\u00a0\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/en-us\/blog\/church-accounting-101\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Share<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copy Link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copied<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/en-us\/blog\/author\/joechurchwoods\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2025\/05\/Joe-Yard-2-crop-350x350.jpg\" class=\"entry-author__image\" alt=\"Joe Church Woods\" \/>\t\t\t\t<span class=\"entry-author__name\">Joe Church Woods<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<section class=\"wp-block-sage-article-update\"><div class=\"sage-article-update__inner\"><p>This article was originally published on February 4, 2026, but has been refreshed and re-published with new content in July 2026.<\/p><\/div><\/section>\n\n\n\n<p class=\"wp-block-paragraph\">Managing church finances is about stewardship, trust, and accountability. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Whether&nbsp;you\u2019re&nbsp;a pastor, treasurer, bookkeeper, or board member, understanding church accounting helps make sure donations are managed responsibly, compliance requirements are met, and your church can stay focused on its mission.&nbsp;<\/p>\n\n\n<section id=\"key-takeaways\" class=\"wp-block-sage-key-takeaways\"><div class=\"sage-key-takeaways__inner\"><h2 class=\"wp-block-heading has-h-3-font-size\">Key takeaways<\/h2>\n<ul class=\"wp-block-list\">\n<li>Church accounting ensures donations are tracked, expenses are managed, and funds are used as intended.&nbsp;<\/li>\n\n\n\n<li>Separating restricted and unrestricted funds helps&nbsp;honor&nbsp;donor intent and build trust.&nbsp;<\/li>\n\n\n\n<li>Balance sheets, income statements, and donor reports provide visibility and confidence.&nbsp;<\/li>\n\n\n\n<li>Consistent records, basic controls, and the right tools make church finances easier to manage, even&nbsp;with&nbsp;limited&nbsp;staff.&nbsp;<\/li>\n<\/ul>\n<\/div><\/section>\n\n\n<h3 id=\"h-here-s-what-we-ll-cover\" class=\"wp-block-heading\"><strong>Here&#8217;s what we&#8217;ll cover:<\/strong><\/h3>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#h-what-is-church-accounting\" data-level=\"2\">What is church accounting?<\/a><\/li><li><a href=\"#h-how-is-church-accounting-different-from-standard-accounting\" data-level=\"2\">How is church accounting different from standard accounting?<\/a><\/li><li><a href=\"#h-how-does-church-fund-accounting-work\" data-level=\"2\">How does church fund accounting work?<\/a><\/li><li><a href=\"#h-setting-up-a-church-chart-of-accounts\" data-level=\"2\">Setting up a church chart of accounts<\/a><\/li><li><a href=\"#h-what-is-a-finance-report-in-church-accounting\" data-level=\"2\">What is a finance report in church accounting?<\/a><\/li><li><a href=\"#h-what-are-church-accounting-best-practices\" data-level=\"2\">What are church accounting best practices ?<\/a><\/li><li><a href=\"#h-what-are-the-most-common-church-accounting-mistakes-to-avoid\" data-level=\"2\">What are the most common church accounting mistakes to avoid?<\/a><\/li><li><a href=\"#h-what-are-the-budgeting-essentials-for-small-church-accounting\" data-level=\"2\">What are the budgeting essentials for small church accounting?<\/a><\/li><li><a href=\"#h-how-do-churches-manage-finances-transparency-and-compliance\" data-level=\"2\">How do churches manage finances, transparency, and compliance ?<\/a><\/li><li><a href=\"#h-how-can-church-accounting-software-streamline-your-finances\" data-level=\"2\">How can church accounting software streamline your finances?<\/a><\/li><li><a href=\"#h-manage-your-church-finances-with-clarity-and-confidence\" data-level=\"2\">Manage your church finances with clarity and confidence<\/a><\/li><li><a href=\"#h-church-accounting-faqs\" data-level=\"2\">Church accounting FAQs<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 id=\"h-what-is-church-accounting\" class=\"wp-block-heading\"><strong>What is church accounting?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Church accounting is the process of recording, organizing, and reporting your church\u2019s financial activity to support transparency, accountability, and compliance. It helps your team track donations,&nbsp;monitor&nbsp;expenses, produce accurate financial statements, and demonstrate responsible stewardship of resources.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">While church bookkeeping focuses on day-to-day tasks\u2014such as recording donations and paying bills\u2014accounting takes a broader view. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It covers budgeting, reporting, and nonprofit compliance, often using tools like a church chart of accounts to organize financial data. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Together, they provide a clear and reliable foundation for effective church financial management.\u00a0<\/p>\n\n\n\n<h2 id=\"h-how-is-church-accounting-different-from-standard-accounting\" class=\"wp-block-heading\">How<strong> is church accounting different from standard accounting?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Accounting for churches differs from standard business accounting in three key ways: it is mission-driven rather than profit-driven, it uses fund-based accounting to track money by its intended purpose, and it is held to higher transparency standards by congregations, governing boards, and the IRS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Your church doesn\u2019t operate like a traditional business, so your accounting practices shouldn\u2019t either.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">While some of the mechanics are very similar, the purpose and expectations are often very different. These key differences explain why accounting for your church requires a specialized approach.<\/p>\n\n\n\n<h3 id=\"h-nonprofit-versus-for-profit-goals\" class=\"wp-block-heading\"><strong>Nonprofit versus for-profit goals<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses exist to generate profit for owners or shareholders. Your church exists to serve a mission.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Every dollar your church receives is meant to support ministry, outreach, and community\u2014not to create financial gain.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This mission-driven focus directly shapes how your church finances are tracked, reported, and evaluated.<\/p>\n\n\n\n<h3 id=\"h-fund-based-approach\" class=\"wp-block-heading\"><strong>Fund-based approach<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Unlike most commercial businesses, your faith-based organization should use fund-based accounting. This approach tracks money by its intended purpose, rather than combining all funds into a single total.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Church fund accounting helps make sure donations are used exactly as donors intended\u2014whether for general operations, missions, or a building project.&nbsp;<\/p>\n\n\n\n<h3 id=\"h-transparency-requirements\" class=\"wp-block-heading\"><strong>Transparency requirements<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Your church is accountable to its congregation, governing boards, and the IRS. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">While churches have unique <a href=\"https:\/\/www.sage.com\/en-us\/blog\/church-tax-explained\/\" target=\"_blank\" rel=\"noreferrer noopener\">tax considerations and exemptions<\/a>,&nbsp;they\u2019re&nbsp;often held to higher transparency standards than many small businesses. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Maintaining clear records and consistent reporting\u2014including strong bookkeeping for churches\u2014helps build trust and reduce financial and compliance risks.\u00a0<\/p>\n\n\n\n<h2 id=\"h-how-does-church-fund-accounting-work\" class=\"wp-block-heading\"><strong>How does church fund accounting work?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Church fund accounting tracks money by its intended purpose rather than combining all income and expenses into a single total. It gives churches clear visibility into how funds are received, allocated, and spent, protecting donor trust and maintaining financial integrity.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Let\u2019s dive a bit deeper into how church fund accounting works.<\/p>\n\n\n\n<h3 id=\"h-restricted-versus-unrestricted-funds-nbsp\" class=\"wp-block-heading\"><strong>Restricted versus unrestricted funds<\/strong>&nbsp;<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Restricted funds<\/strong>&nbsp;are donations&nbsp;designated&nbsp;for a specific purpose, such as a building fund or a mission trip.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Unrestricted funds&nbsp;<\/strong>can be used for general church operations, including utilities, staff salaries, and supplies.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 id=\"h-purpose-specific-donations\" class=\"wp-block-heading\"><strong>Purpose-specific donations<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">When donors give toward a specific cause, such as outreach programs, capital improvements, or benevolence, those gifts must be tracked separately.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Purpose-specific tracking helps your church avoid misuse, simplifies reporting, and provides clear documentation if questions ever arise.&nbsp;<\/p>\n\n\n\n<h3 id=\"h-tracking-multiple-funds\" class=\"wp-block-heading\"><strong>Tracking multiple funds<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Most churches manage several funds, including:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>General funds&nbsp;<\/li>\n\n\n\n<li>Missions funds&nbsp;<\/li>\n\n\n\n<li>Benevolence funds&nbsp;<\/li>\n\n\n\n<li>Building or capital funds&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Maintaining separate records for each fund is critical for accountability. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">While managing multiple funds can feel complex,&nbsp;using church accounting software&nbsp;makes&nbsp;it far more manageable for you and your team.&nbsp;<\/p>\n\n\n\n<h2 id=\"h-setting-up-a-church-chart-of-accounts\" class=\"wp-block-heading\"><strong>Setting up a church chart of accounts<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A church chart of accounts is a structured list of all financial categories your church uses to record transactions. A well-designed chart of accounts should accurately reflect how your church&nbsp;operates, rather than relying on a generic business template.&nbsp;<\/p>\n\n\n\n<h3 id=\"h-organizing-income-categories\" class=\"wp-block-heading\"><strong>Organizing income categories<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Income categories help you understand where money comes from. Common examples include:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tithes and offerings&nbsp;<\/li>\n\n\n\n<li>Designated donations&nbsp;<\/li>\n\n\n\n<li>Fundraising events&nbsp;<\/li>\n\n\n\n<li>Grants&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 id=\"h-breaking-down-expense-lines\" class=\"wp-block-heading\"><strong>Breaking down expense lines<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Expense categories show where money goes. Typical church expenses include:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Staff salaries and benefits&nbsp;<\/li>\n\n\n\n<li>Facilities and utilities&nbsp;<\/li>\n\n\n\n<li>Ministry programs&nbsp;<\/li>\n\n\n\n<li>Office and administrative costs&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 id=\"h-allocating-funds-properly\" class=\"wp-block-heading\"><strong>Allocating funds properly<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Each transaction should be tagged to the correct fund.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, a donation given to a building fund should be recorded as building fund income, and any related expenses should be applied to that same fund.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Templates and automation tools can make it easier to allocate funds correctly, reducing errors and saving time.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Many churches use software to support structured charts of accounts and simplify allocation without adding complexity.&nbsp;<\/p>\n\n\n\n<h2 id=\"h-what-is-a-finance-report-in-church-accounting\" class=\"wp-block-heading\">What is a<strong> finance report in church accounting?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A church finance report brings together the core financial documents your church needs to give leadership and congregation a clear picture of financial health, including financial statements, income reports, and donor contribution records. Each of these documents serves a different purpose, but together they offer a complete and accurate view of your church&#8217;s financial position.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Clear and consistent&nbsp;<a href=\"https:\/\/www.sage.com\/en-us\/blog\/how-to-use-church-financial-reporting\/\" target=\"_blank\" rel=\"noreferrer noopener\">financial reporting<\/a>&nbsp;is&nbsp;essential for leadership oversight and building trust within your congregation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Here&#8217;s what each document covers and why it matters.&nbsp;<\/p>\n\n\n\n<h3 id=\"h-church-financial-statements\" class=\"wp-block-heading\"><strong>Church financial statements<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Church financial statements provide an overall snapshot of your church\u2019s finances.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">When reviewed together, they help you and your leadership team understand available resources, existing obligations, and long-term sustainability.&nbsp;<\/p>\n\n\n\n<h3 id=\"h-church-balance-sheet-overview\" class=\"wp-block-heading\"><strong>Church balance sheet overview<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A church balance sheet shows what your church owns and what it owes at a specific point in time. It typically includes:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Assets:&nbsp;<\/strong>cash, buildings, equipment<\/li>\n\n\n\n<li><strong>Liabilities<\/strong>: loans, unpaid bills<\/li>\n\n\n\n<li><strong>Net assets<\/strong>: restricted and unrestricted balances&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 id=\"h-income-statement-details\" class=\"wp-block-heading\"><strong>Income statement details<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The income statement summarizes your church\u2019s financial activity over a set period, including:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Revenue (donations and other income)&nbsp;<\/li>\n\n\n\n<li>Expenses&nbsp;<\/li>\n\n\n\n<li>Net surplus or deficit&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This report helps you evaluate whether your church is&nbsp;operating&nbsp;within its means and adjust plans as needed.&nbsp;<\/p>\n\n\n\n<h3 id=\"h-donor-and-contribution-reports\" class=\"wp-block-heading\"><strong>Donor and contribution reports<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Donor reports track giving activity and support compliance with IRS acknowledgment requirements. They typically include donation dates, amounts, and designations.&nbsp;<\/p>\n\n\n\n<h2 id=\"h-what-are-church-accounting-best-practices\" class=\"wp-block-heading\">What are<strong> church accounting best practices<\/strong>?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The most important church accounting best practices are consistent record-keeping, strong internal controls, and regular bank reconciliations. Together, these habits protect your church&#8217;s funds, reduce compliance risk, and build trust with your congregation.&nbsp;<\/p>\n\n\n\n<h3 id=\"h-consistent-record-keeping\" class=\"wp-block-heading\"><strong>Consistent record-keeping<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Accurate records prevent confusion and mistakes. Helpful habits include:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Recording transactions promptly.<\/li>\n\n\n\n<li>Keeping documentation for donations and expenses.&nbsp;<\/li>\n\n\n\n<li>Using consistent categories.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 id=\"h-internal-controls-for-security\" class=\"wp-block-heading\"><strong>Internal controls for security<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Internal controls are safeguards that protect your church\u2019s funds and assets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you\u2019re part of a small church, you can also implement simple controls, such as separating donation counting from recording or requiring dual approvals for payments.&nbsp;<\/p>\n\n\n\n<h3 id=\"h-timely-reconciliations\" class=\"wp-block-heading\"><strong>Timely reconciliations<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Reconciling bank accounts makes sure your records match reality. Regular reconciliation helps catch errors early and becomes routine with practice.&nbsp;<\/p>\n\n\n\n<h2 id=\"h-what-are-the-most-common-church-accounting-mistakes-to-avoid\" class=\"wp-block-heading\">What are the most common church accounting mistakes to avoid?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The most common church accounting mistakes include mixing restricted and unrestricted funds, inconsistent donation records, missed reconciliations, weak approval controls, and relying on spreadsheets for too long.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Avoiding these early saves significant time, reduces compliance risk, and protects donor trust.<\/p>\n\n\n\n<h3 id=\"h-fund-misallocation\" class=\"wp-block-heading\">Fund misallocation<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Using designated donations for general expenses (even temporarily) can damage donor trust and create serious compliance issues.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Always track restricted and unrestricted funds separately, and make sure every transaction is applied to the correct fund from the outset.<\/p>\n\n\n\n<h3 id=\"h-incomplete-donation-records\" class=\"wp-block-heading\">Incomplete donation records<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Irregular or incomplete records make tax acknowledgment difficult and can cause significant problems during audits or IRS reviews.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Record donations promptly, keep supporting documentation, and make sure every gift is properly categorized and acknowledged.<\/p>\n\n\n\n<h3 id=\"h-skipping-reconciliations\" class=\"wp-block-heading\">Skipping reconciliations<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Skipping bank reconciliations allows errors to accumulate over time and makes it much harder to catch fraud or data entry mistakes before they become serious.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Reconcile accounts monthly as a minimum and treat it as a non-negotiable part of your financial routine.<\/p>\n\n\n\n<h3 id=\"h-insufficient-approval-controls\" class=\"wp-block-heading\">Insufficient approval controls<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">When one person handles all financial tasks without oversight, the risk of errors or misuse increases significantly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Even small churches should implement basic dual-approval processes, such as separating donation counting from recording, or requiring two signatures on payments above a set threshold.<\/p>\n\n\n\n<h3 id=\"h-vague-or-absent-budgets\" class=\"wp-block-heading\">Vague or absent budgets<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Operating without a clear budget makes it difficult to plan ahead, allocate funds responsibly, or spot shortfalls before they become critical.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A simple annual budget reviewed monthly gives your leadership team the visibility they need to make confident, informed decisions.<\/p>\n\n\n\n<h3 id=\"h-outgrowing-your-tools\" class=\"wp-block-heading\">Outgrowing your tools<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Spreadsheets are a reasonable starting point for a new or very small church, but they become error-prone and time-consuming as your financial activity grows.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Purpose-built church accounting software handles fund tracking, reporting, and compliance far more efficiently and reduces the risk of costly manual errors.<\/p>\n\n\n\n<h2 id=\"h-what-are-the-budgeting-essentials-for-small-church-accounting\" class=\"wp-block-heading\"><strong>What are the budgeting essentials for small church accounting?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The budgeting essentials for church accounting are realistic income projections, efficient fund allocation, and regular monthly reviews. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Budgeting can feel challenging, especially when your church has limited staff and fluctuating income, but <a href=\"https:\/\/www.sage.com\/en-us\/blog\/how-to-create-a-church-budget\/\" target=\"_blank\" rel=\"noreferrer noopener\">church budgeting<\/a> really is one of the most valuable tools you can use to plan responsibly and support long-term sustainability.<\/p>\n\n\n\n<h3 id=\"h-set-realistic-goals\" class=\"wp-block-heading\"><strong>Set realistic goals<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Start with honest, practical projections:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Review past giving trends.&nbsp;<\/li>\n\n\n\n<li>Estimate known and recurring expenses.&nbsp;<\/li>\n\n\n\n<li>Build in flexibility for seasonal changes or unexpected needs.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 id=\"h-allocate-funds-efficiently\" class=\"wp-block-heading\"><strong>Allocate funds efficiently<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Many churches use percentage-based guidelines to allocate funds across ministry programs, staffing, and operations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These frameworks provide your church with structure while still allowing you to adapt as priorities change.<\/p>\n\n\n\n<h3 id=\"h-review-progress-monthly\" class=\"wp-block-heading\"><strong>Review progress monthly<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Monthly budget reviews help you spot issues early and make timely adjustments. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Over time, this regular check-in transforms budgeting into a reliable tool for informed and confident decision-making.&nbsp;<\/p>\n\n\n\n<h2 id=\"h-how-do-churches-manage-finances-transparency-and-compliance\" class=\"wp-block-heading\">How do<strong> churches manage finances, transparency, and compliance<\/strong>?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Churches are held to high standards of financial transparency by their congregations, governing boards, and the IRS. Managing this well means maintaining accurate records, providing proper donor acknowledgments, handling allowances correctly, and conducting regular financial reviews.&nbsp;<\/p>\n\n\n\n<h3 id=\"h-irs-considerations\" class=\"wp-block-heading\"><strong>IRS considerations<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">While churches have unique tax treatment, you still has significant responsibilities, including:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Maintaining&nbsp;accurate&nbsp;financial records.&nbsp;<\/li>\n\n\n\n<li>Providing proper donation acknowledgments.<\/li>\n\n\n\n<li>Handling allowances (such as housing allowances) correctly.&nbsp;<\/li>\n\n\n\n<li>Declaring and paying certain types of employment taxes as well as Unrelated Business Income Tax (UBIT).<\/li>\n<\/ul>\n\n\n\n<h3 id=\"h-clear-donor-communication\" class=\"wp-block-heading\"><strong>Clear donor communication<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Regular, easy-to-understand financial updates help your&nbsp;church\u2019s&nbsp;donors feel confident that their gifts are being used responsibly.&nbsp;&nbsp;<\/p>\n\n\n\n<h3 id=\"h-regular-audits-or-reviews\" class=\"wp-block-heading\"><strong>Regular audits or reviews<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Not every church requires a formal audit, but an annual internal financial review is a minimum requirement. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Regular reviews&nbsp;demonstrate&nbsp;good governance and help you catch potential issues early.&nbsp;<\/p>\n\n\n\n<h2 id=\"h-how-can-church-accounting-software-streamline-your-finances\" class=\"wp-block-heading\"><strong>How can church accounting software streamline your finances?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Church accounting software automates data entry, tracks contributions, simplifies reporting, and supports fund accounting, freeing up your team to focus on ministry rather than manual financial tasks. For churches with limited staff or volunteer-led finance teams, the right tools make a significant difference.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Spreadsheets can work for a time to help you manage your finances, but they often become limiting as your church grows.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Churches like <a href=\"https:\/\/www.sage.com\/en-us\/success-stories\/grace-fellowship-church\/\">Grace F<\/a><a href=\"https:\/\/www.sage.com\/en-us\/success-stories\/grace-fellowship-church\/\" target=\"_blank\" rel=\"noreferrer noopener\">ellowship Church<\/a> and <a href=\"https:\/\/www.sage.com\/en-us\/success-stories\/bethel-church-of-redding\/\" target=\"_blank\" rel=\"noreferrer noopener\">Bethel Church of Redding<\/a> have discovered how solutions such as Sage Intacct help improve financial visibility, strengthen accountability, and support more confident decision-making.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For churches looking to take reporting further, <a href=\"https:\/\/www.sage.com\/en-us\/blog\/ministry-intelligence-next-generation-church-financial-reporting\/\" target=\"_blank\" rel=\"noreferrer noopener\">Sage Intacct Ministry Intelligence<\/a> offers next-generation church financial reporting built specifically for ministry needs.<\/p>\n\n\n\n<h3 id=\"h-automate-routine-tasks\" class=\"wp-block-heading\">Automate routine tasks<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Automation reduces manual data entry and lowers the risk of mistakes, freeing your team to focus on higher-value work.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Online giving tools can integrate donations directly into your accounting system, improving accuracy and simplifying record-keeping from the moment a gift is received.<\/p>\n\n\n\n<h3 id=\"h-simplify-reporting-and-collaboration\" class=\"wp-block-heading\">Simplify reporting and collaboration<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Built-in reporting tools make it easier to generate church financial statements and donor summaries without starting from scratch.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.sage.com\/en-us\/blog\/how-cloud-based-church-accounting-software-can-transform-your-ministry\/\" target=\"_blank\" rel=\"noreferrer noopener\">Cloud-based tools<\/a> also allow your team to collaborate securely from anywhere, which is particularly useful when your finance team is made up of volunteers working different hours.&nbsp;<\/p>\n\n\n\n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">8 tips for using technology to manage church finances<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p><!-- wp:paragraph --><\/p>\n<p>Discover the tools to demonstrate good stewardship among the committees, staff, and fiduciaries entrusted with management over church assets.<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-a9383dec-dd23-424d-92b5-647dacd7a8ab\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Download now<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1411\" height=\"810\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/02\/shutterstock_1664636290_c2222-1-1411x810.jpg\" class=\"single-cta__image\" alt=\"Volunteers framing a house\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/02\/shutterstock_1664636290_c2222-1-1411x810.jpg 1411w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n<h2 id=\"h-manage-your-church-finances-with-clarity-and-confidence\" class=\"wp-block-heading\">Manage your church finances with clarity and confidence<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">When you understand fund accounting, establish strong financial habits, and select tools that meet your needs, your church can manage its finances with greater clarity and confidence\u2014regardless of its size.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The right systems help support transparency and accountability, allowing you and your leadership team to stay focused on what matters most: your mission.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For guidance on developing your financial leadership skills, <a href=\"https:\/\/www.sage.com\/en-us\/blog\/how-to-become-a-high-performance-leader-in-faith-based-nonprofit-finance\/\" target=\"_blank\" rel=\"noreferrer noopener\">our guide for the ministry leader<\/a> covers what it takes to drive high performance in faith-based nonprofit finance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ready to simplify your church finances? Explore our <a href=\"https:\/\/www.sage.com\/en-us\/industry\/nonprofit\/church\/\" target=\"_blank\" rel=\"noreferrer noopener\">church accounting software<\/a> to see how Sage Intacct supports fund accounting, reporting, and compliance for churches of all sizes.<\/p>\n\n\n\n<h2 id=\"h-church-accounting-faqs\" class=\"wp-block-heading\">Church accounting FAQs <\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1780408807790\"><strong class=\"schema-faq-question\"><strong>What does a church accountant do?<\/strong>\u00a0<\/strong> <p class=\"schema-faq-answer\">A church accountant manages financial records, prepares reports, and supports budgeting. They help your church remain compliant with nonprofit and IRS requirements,\u00a0giving church\u00a0leaders\u00a0clearer insight and greater confidence.\u00a0<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1780408824216\"><strong class=\"schema-faq-question\"><strong>How can we handle a pastor\u2019s housing allowance?<\/strong>\u00a0<\/strong> <p class=\"schema-faq-answer\">A housing allowance must be designated in advance by your church and properly documented. While it&#8217;s excluded from taxable income for income tax purposes, it remains subject to self-employment tax, which makes accurate record-keeping especially important.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1784649445603\"><strong class=\"schema-faq-question\">What is the difference between church accounting and church bookkeeping?<\/strong> <p class=\"schema-faq-answer\">Church bookkeeping covers day-to-day financial tasks such as recording donations, paying bills, and tracking expenses. Church accounting takes a broader view, encompassing budgeting, financial reporting, fund management, and nonprofit compliance. Both are essential; bookkeeping provides the data and accounting turns it into insight.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1784649475360\"><strong class=\"schema-faq-question\">What records should a church keep for accounting purposes?<\/strong> <p class=\"schema-faq-answer\">Churches must maintain books of accounting and other records sufficient to justify their tax-exempt status in the event of an audit. These typically include organizing documents, bylaws, minute books, property records, general ledgers, receipts and disbursements journals, payroll records, banking records, and invoices. For any single donor contribution of $250 or more, the church should also provide the donor with a written acknowledgment of the gift.<br><br>Full guidance on these requirements is available in the <a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/p1828.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">IRS Tax Guide for Churches and Religious Organizations<\/a> <div class=\"schema-faq-section\" id=\"faq-question-1784649502363\"><strong class=\"schema-faq-question\">Do churches need to file taxes in the US?<\/strong> <p class=\"schema-faq-answer\">Most churches in the US are exempt from federal income tax under IRC Section 501(c)(3), but they still have certain tax obligations. Churches with employees are required to withhold, report, and pay income and FICA taxes, reporting these on Form W-2 for employees and Form 1099-MISC for independent contractors paid $600 or more. If a church generates gross income of $1,000 or more from an unrelated trade or business, it must also file Form 990-T and may owe Unrelated Business Income Tax (UBIT). Churches are generally not required to file Form 990, 990-EZ, or 990-N, though related religious organizations that are not churches typically are.<br><br>Full guidance on these requirements is available in the <a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/p1828.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">IRS Tax Guide for Churches and Religious Organizations<\/a>.<\/p>.<\/p> <\/div> <\/div> <\/div>\n\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Subscribe to our Sage Advice Newsletter<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Get our latest business advice delivered directly to your inbox.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-ab515c6e-7e90-4c2f-a67e-113872516e8b\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Subscribe<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-1073797282-1440x810.jpg\" class=\"single-cta__image\" alt=\"Working from home with tea in hand\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-1073797282-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Browse more topics from this article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-us\/blog\/hub\/accounting-101\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tAccounting 101\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-us\/blog\/hub\/cash-flow\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tCash Flow\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-us\/blog\/hub\/growing-a-business\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tGrowing a business\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-us\/blog\/hub\/small-business\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tSmall business\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explore more wisdom<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-29442 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-strategy-legal-operations tag-accounting-101 tag-boss-your-business tag-business-strategy tag-cash-flow tag-staying-competitive business_type-accountants business_type-growing-business card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-147205362-1440x810.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-147205362-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-147205362-768x432.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-147205362-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommended<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-30T09:04:30-04:00\">September 30, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">9 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/what-is-accounts-payable\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tWhat is accounts payable? Definition, examples, and how it works\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tLearn what accounts payable means, how AP is recorded, how it affects cash flow, and what to look for in accounts payable software.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">More on this Topic<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-27719 post type-post status-publish format-standard has-post-thumbnail hentry category-accountants category-money-matters tag-accounting-101 tag-automation tag-sage-accounting business_type-small-business business_type-growing-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/accounts-payable-process\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1190223207-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1190223207-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1190223207-768x512.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1190223207-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-30T08:54:36-04:00\">September 30, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">13 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tWhat is the accounts payable process?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-30322 post type-post status-publish format-standard has-post-thumbnail hentry category-accountants category-strategy-legal-operations tag-accountants tag-accounting-101 tag-boss-your-business tag-cash-flow tag-compliance tag-growing-a-business tag-sage-accounting tag-small-business tag-starting-a-business tag-staying-competitive tag-working-capital business_type-small-business business_type-accountants business_type-growing-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/accounts-payable-reconciliation\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0640-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0640-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0640-768x512.jpg 768w, 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card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-22429 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-accounting-101 tag-business-intelligence business_type-small-business business_type-growing-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/a-guide-to-generally-accepted-accounting-principles-gaap\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-1254783885-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-1254783885-684x384.jpg 684w, 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Accounting principles defined\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-30327 post type-post status-publish format-standard has-post-thumbnail hentry category-accountants category-strategy-legal-operations tag-accounting-101 tag-boss-your-business tag-business-intelligence tag-cash-flow tag-compliance tag-growing-a-business tag-tax business_type-small-business business_type-accountants business_type-growing-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/what-is-a-deferred-tax-liability\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1329013231-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1329013231-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1329013231-768x512.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1329013231-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-29T12:11:03-04:00\">September 29, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">14 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tDeferred tax liability: A practical guide\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Managing your church\u2019s finances? Learn the basics of church accounting and gain the clarity you need to make confident decisions and manage finances easily.<\/p>\n","protected":false},"author":1847,"featured_media":9073,"menu_order":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_is_cornerstone":"","_yoast_wpseo_meta-robots-noindex":"","_yoast_wpseo_meta-robots-nofollow":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","_yoast_wpseo_opengraph-image":"","_yoast_wpseo_opengraph-image-id":"","_yoast_wpseo_twitter-title":"","_yoast_wpseo_twitter-description":"","_yoast_wpseo_twitter-image":"","_yoast_wpseo_twitter-image-id":"","_yoast_wpseo_schema_page_type":"","_yoast_wpseo_schema_article_type":"","_sage_video":false,"_yoast_wpseo_focuskeywords":"[{\"keyword\":\"accounting for churches\",\"score\":81},{\"keyword\":\"basic accounting for churches\",\"score\":81},{\"keyword\":\"simple church accounting\",\"score\":81},{\"keyword\":\"church accounting best practices\",\"score\":61}]","_yoast_wpseo_keywordsynonyms":"[\"\",\"\",\"\",\"\",\"\"]","_yoast_wpseo_primary_category":"43","sage_membership_post_content_type":"article","sage_membership_post_featured_video_id":"","sage_membership_post_video_type":"trailer","sage_membership_post_featured_video_duration":"","post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[43],"tags":[110,299,153,34],"business_type":[40,41],"lilypad":[],"context":[],"industry":[58],"persona":[150,100,98,96,97],"imagine_tag":[209,434,233,472,230],"coauthors":[592],"class_list":["post-34435","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-money-matters","tag-accounting-101","tag-cash-flow","tag-growing-a-business","tag-small-business","business_type-small-business","business_type-growing-business","industry-nonprofit"],"sage_meta":{"region":"en-us","author_name":"Joe Church Woods","featured_image":"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-1261563958.jpg","imagine_tags":{"209":"Accounting","434":"Large Business","233":"Medium Businesses","472":"Nonprofit","230":"Small business"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice US","distributor_original_site_url":"https:\/\/www.sage.com\/en-us\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/posts\/34435","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/users\/1847"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/comments?post=34435"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/posts\/34435\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/media\/9073"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/media?parent=34435"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/categories?post=34435"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/tags?post=34435"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/business_type?post=34435"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/lilypad?post=34435"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/context?post=34435"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/industry?post=34435"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/persona?post=34435"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/imagine_tag?post=34435"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/coauthors?post=34435"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}