Publication Date


Document Type


First Advisor

Shiff, Kathryn

Degree Name

M.S. (Master of Science)

Legacy Department

Department of Accountancy


Church finance--Accounting; Church camps


The purpose of this study was to develop a manual of accounting procedures for use within the campsites and conference grounds of The Methodist Church, which could be used by persons untrained in business matters. Special attention was given to the need to implement the doctrine of the stewardship of resources which is ever present in business matters of an enterprise related to a church or charity. The plan of procedure included a questionnaire directed to business officers representing twenty-seven Methodist Church campsites. The information gathered included accounting procedures, forms, budgets and reports. These were supplemented by interviews with eight campsite business managers and the nine years experience of the author as a campsite manager. The literature of church accounting, campsite administration and accounting in general was investigated. The difficult area of internal control received special attention and a chapter dealing with its application on the campsite was included. The manual produced as Chapter V of the thesis was designed to divide responsibility between an Annual Conference Headquarters1 office and the campsite manager's office. This would secure the benefits of better internal control and would also secure for the campsite manager the benefits of clerical help on a year-round basis which would not be economically feasible at most campsites. The manual defines clearly the division of duties between the central office and the campsite. Special forms were devised and included in the body of the thesis to illustrate methods of doing accurate record keeping without being overwhelmed with unnecessary detail. In addition to recommending publication and distribution of the manual to all campsite managers the author recommended additional study into unit costs and related data, standardized statistical records and development of a manual covering other aspects of campsite management.


Includes bibliographical references (pages [90]-94)


viii, 97 pages




Northern Illinois University

Rights Statement

In Copyright

Rights Statement 2

NIU theses are protected by copyright. They may be viewed from Huskie Commons for any purpose, but reproduction or distribution in any format is prohibited without the written permission of the authors.

Media Type