North Church’s Financial Headache

Author: Miranda Lam, PhD, Lisa Chen, PhD, and Brian P. LeBlanc, MBA
Publisher: International Journal of Instructional Cases


IJIC, Volume 4 (2020)


North church, a medium size Congregational church, struggled with producing meaningful financial reports to its Board of Trustees (BOT) to help them monitor and make important financial decisions at a time of declining revenues and rising expenses. After attending a webinar on church finance, the treasurer and the finance committee decided to update the entire chart of accounts to be consistent with non-for-profit accounting principles.  They approached a local state university to recruit an accounting student intern to implement these changes over the summer.


Not-for-profit accounting, chart of accounts, Generally Accepted Accounting Principles, financial statements

Target Audience and Usage

This course is intended for students in Intermediate Accounting, Accounting Information System, and Not-for-profit Accounting. For students in Intermediate Accounting, this case can be used after introduction of financial statements. For students in Accounting Information System and Not-for-profit Accounting, this case can be used at any time.

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