ERIC Number: ED176389
Record Type: RIE
Publication Date: 1978
Reference Count: 0
Financial Planning and Accounting Handbook for Congregations and Schools. Planning for Lutheran Elementary Schools. E08.
Lutheran Church, Missouri Synod, St. Louis, MO.
Part of a 13-volume series designed to help Lutheran communities assess the feasibility of starting a Lutheran elementary school and to assist ongoing schools in current operation, this handbook focuses on financial planning and accounting systems for Lutheran schools and congregations. A chart of accounts is presented as the foundation for building the accounting system. Financial statements and other reports are based on the chart of accounts and a bookkeeping system that includes fund accounts. Budget formats, procedures, and time lines are described as being built around the financial statements and based on the concept of an integrated system. Finally, five-year financial projections are developed that have as their foundation the budgets, financial reports, and chart of accounts. Sample financial statements and charts of accounts for both church and school are included. (Author/JM)
Descriptors: Bookkeeping, Budgeting, Elementary Education, Guides, Long Range Planning, Parochial Schools, School Accounting, School Planning
Board of Parish Education, The Lutheran Church - Missouri Synod, 3558 South Jefferson Avenue, St. Louis, Missouri 63118 ($1.50; $12.50 set of 13)
Publication Type: Guides - General; Collected Works - Serials
Education Level: N/A
Authoring Institution: Lutheran Church, Missouri Synod, St. Louis, MO.
Identifiers: Charts of Accounts; Financial Projections; Fund Accounting; Lutheran Elementary Schools
Note: For related documents, see EA 012 093-105