The bookkeeping system used by a church must be compatible with current and future treasurers’ training and experience. To adopt a system that is overly complex or suitable for only a highly qualified bookkeeper may create grave difficulty when there is turnover in the treasurer’s position. The following are several solutions that small local churches have found useful:
2. "Old school" bookkeeping. Electronic cash receipts and cash disbursements journals (e.g., MS-Excel, Google Sheets). The treasurer uses two separate worksheets with columns for the amount of each bank deposit or electronic transfer (in the cash receipts journal) or for the amount of each check or electronic payment (in the cash disbursements journal). Additional columns are used to record the transaction (receipt or disbursement) into categories consistent with the accounts presented in the church budget.