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