Illustrative Financial Statements

Click to download PDFs of the illustrative financial statements in Appendix C of the Accounting and Financial Reporting Guide for Churches and Ministries published by the Accounting Committee for Churches and Ministries (ACCM).

  • Exhibit 1: Sample Large Christian Organization
  • Exhibit 2a: Sample Small Ministry – Full Accrual
  • Exhibit 2b: Sample Small Ministry – Modified Cash
  • Exhibit 3: Sample Church