이지키핑 회계프로그램을 적용한 교회회계시스템 구축 및 실무 사례

[Purpose] The purpose of this study was to establish a church accounting system that can be easily used by most churches by applying the EASY Keeping development framework proposed by Activities Co., Ltd. and to apply it to church accounting practice. [Methodology] In order to build a church accounting system that can be easily used by churches, the EASY Keeping development framework was used. In the process of establishing the accounting system, first, the chart of accounts system applicable to church accounting was organized by reflecting church accounting practices. Next, through the establishment of a matching table linking account headings and activities, an input design for inputting activity data and an output design for linking stored activity DBs and necessary reports were made. [Findings] An activity and resource－based accounting system was established that could replace the debit and credit－based church accounting system by using EASY Keeping program, which greatly complemented the traditional journal entry type double－entry bookkeeping. [Policy Implications] The results of this study can be seen as very significant in that it can be a new starting point for the development of church accounting processes in terms of the foundation for church accounting to be introduced and academically. In addition, if the church accounting system built in this study is used, it has the advantage that it does not require significant accounting expertise because journal entries are not required. As a result, even church personnel who lack expertise in church accounting can be given an opportunity to apply them to church accounting practice.