S. B. Books,-How They Should Be Kept by Dudley Marvin Canright

Seventh-day Adventist Publishing Association · Battle Creek, Mich. · Dec 23, 1875

S. B. Books,—How They Should Be Kept.

By Dudley Marvin Canright

For several years past, in Conferences in which I have labored, I have had occasion to examine S. B. books and the accounts of our S. B. treasurers. I have been pained to find that, with here and there an exception, the accounts of our S. B. fund in the different churches are kept in such a manner that it is impossible for the treasurers themselves, or anybody else, to tell how their accounts stand.

I have not found one treasurer out of five who can balance his book and tell just how it stands. The only way that many have of telling is this: They have a separate place in their pocket book where they put all their S. B. money. By looking at this they can tell how they stand!

With the rapid increase of our numbers and churches this is becoming a matter of much importance. The entire S. B. of our people amounts to some thirty-five thousand dollars ($35,000.00) a year. This would be quite a large business for one good practical book-keeper to attend to where money was received in sums of $5.00, $10.00, and $20.00. Even in this case, no business man would suffer his books to pass on year after year without being carefully audited. It is a very easy thing to make mistakes which amount to hundreds of dollars in the handling of so much money.

But look at the case of our S. B. fund. Here are thirty-five thousand dollars to be handled every year. This is to be gathered from ten or fifteen thousand different persons. Most all of it comes in very small sums, five, ten, twenty-five cents, &c., at a time. This, any one can see, is a most difficult business to keep correct, as these little sums come in irregularly. Then, when we consider the further fact that these amounts pass through the hands of some three hundred different S. B. treasurers, the liability of making mistakes is greatly increased. And when we further consider that the majority of our S. B. treasurers know nothing about book-keeping, and are not accustomed to keeping accounts at all, it is very evident that there must be many mistakes made involving hundreds, if not thousands, of dollars every year.

The little that I have looked into these matters confirms these fears. It seems to me that it is time that attention should be called to this matter, and that some better system of keeping these books should be introduced. When our numbers were small and our churches few, it was not a matter of so great account; but the case has now come to be very different. I wish simply to make a few suggestions, hoping that others, in higher authority and with more financial ability, will soon find time to do something about it.

In the first place, then, a good deal of care should be exercised in choosing a treasurer. To my certain knowledge, some one, with little or no consideration, moves that a certain person be elected treasurer, and the motion is carried although the person may not be at all fitted for the place. I think that the matter should be carefully talked over beforehand and a selection made of the person the best qualified to attend to it. If there is any member in the church, brother or sister, who is particular and careful in his or her own business, who is punctual and prompt, and who knows how to keep accounts, such a person should be selected. A person who is not prompt in paying his own S. B. should never be put in treasurer. It is also important that the S. B. treasurer should be located where the brethren will see him often, so that they can hand in their S. B. at any time. Then the S. B. treasurer should feel that it is his duty to carefully look after this matter, to notify the members when their S. B. is due, and how much it is, and solicit them to pay it promptly. A failure to do this often loses to the treasury a large amount that would otherwise be paid in. A person who does not feel at liberty to tell a brother or sister when S. B. is due should not be elected to the office.

I will offer a few suggestions about keeping the S. B. book. Opening it, you will find on the left hand page a space for the names of those pledging. Here plainly write the names of all who pay S. B. In the first column on the right hand page place opposite each name the amount which that person gives each week. Then you will find a blank column under each month and opposite each name. But now be careful. Do not place a single figure, or make any mark in these blank places till the person has paid the amount due for that month. When the person does pay, be it more or less, commence with January and apply as much of the amount in the blank place under January as is due in January, and as much more in February as is due in February, and so on as far as it will go, but no farther. Then you can tell at a glance just how far every individual has paid. He has paid just as far as the figures are placed in the blank places, and no farther.

Strange to say, many of our treasurers fill out with figures the blanks for the entire year before a cent has been paid. Why they should do this I cannot conceive. This would show, if it meant anything, that each individual had paid up on his S. B. for the entire year, when the fact is, he has not paid anything. This is not the way to do. Do not place any figures there till the money has been paid. All that this page is for is to show how far ahead or how far back each individual is.

Now turn two-thirds of the way through your book, and there keep a record of every dollar or cent paid in. This record should state when it was paid, who paid it, and how much was paid; thus:—

Jan. 6, 1876, John Brown, $ 3.25 “ 12, “ Wm. Jones, 6.10 Feb. 2, “ Charles Smith, .25 March, 1, “ John White, .10 “ 7, “ Mary Alexander, 4.00 “ 20, “ Sam’l Miller, 2.30 Total, $16.00

These accounts, it will be seen, can readily be added up at any time, so that the treasurer can tell just how much money he has received up to any given time. He can tell by this who paid, when they paid, and how much they paid, so that there can be no difficulty about it.

Now turn still farther over, say within six pages of the back of the book, and there keep an account of all moneys paid out, stating when it was paid, to whom it was paid, and how much; thus:—

March 25, 1875, sent to State Treasurer, $ 27.10 May 19, “ “ “ “ “ 40.60 July 1, “ “ “ “ “ 18.00 Total, $85.70

It will be seen that these accounts can be readily added up, so that the treasurer can tell at any time how much money he has paid out, when he paid it, and to whom it was paid. Comparing this with what he has received will at once show how his book stands. Our S. B. books are not adapted to keeping records in this manner, but still they can be used for that purpose till something better is provided. The president of the Conference, one of the Conference Committee, or some person appointed for the purpose, should examine the S. B. books in every church once a year, and see that they are properly kept, accounts balanced, &c. D. M. CANRIGHT.

Jay, Mich., Nov. 23, 1875.