CHURCH RECORD AND S. B. BOOKS.
By W. C. White
At the last General Conference a committee was appointed to perfect a plan for a Church Record-book and a S. B. Pledge and Business Account-book, which all our churches might adopt, thus enabling them to keep their records and accounts on one uniform plan and in the most simple and accurate manner. Every one who has kept the s. b. accounts, finds the old book imperfect, because it has no place to record irregular payments, which will occur, more or less, in every church. According to the plan proposed, the new book is to have a place to record all cash paid out and received, without confusion, no matter how small the sums are or how often received. It is also so arranged as to contain a complete record of the missionary one-third, due at the close of each quarter, which the church treasurer should collect with the s. b. and pay into the hands of the proper T. and M. officers. Another important advantage of the book is that it can be easily audited at each annual meeting of the Conference. The Church Record will be a great help to the church clerk, as it is so arranged that at one glance he can see the exact standing of each member. Full explanations will be printed in each book, and sample pages will be given showing just how the records and accounts should be kept. Every church should have the books, so as to begin their records and accounts Jan. 1, 1878, on the right plan. To facilitate all getting them in time, we shall ship a supply to each State T. and M. secretary, to whom you should send your orders at once, that he may improve the first opportunity to forward them to you with other book orders, thus saving high rates of postage, or a separate shipment by express. We are also preparing blank record and account books for State and district secretaries, which we hope to have in readiness before the close of January. Let those who are in need of new books report at once, that we may know how many to prepare. All the above books will be furnished to the tract societies for a trifle more than the original cost. We look to our tract society officers, with the co-operation of our ministers, for a thorough reform in doing the Lord’s business.