Start with a count sheet you can trace.
Assign a reference to the collection, such as SUN-018. Record the date, cash counted, checks if applicable, designated funds and the people who counted and reviewed it. Separate gifts received directly in the bank from physical cash.
For example, the Sunday collection below contains USD 600.00: USD 400.00 general and USD 200.00 for missions. The USD 100.00 bank transfer is a separate receipt. Total income is USD 700.00.
Keep individual gifts and the batch total connected.
If your church keeps giving records by member, the individual entries support the batch; they are not additional income on top of that batch. An anonymous offering can remain an anonymous amount in the same collection.
Use a donor name or internal reference only when it is needed for your church’s record. Limit access to the individual detail. A report for the congregation can show totals by purpose without publishing donor names.
A USD 50.00 gift included in a USD 600.00 collection is part of the USD 600.00, not another USD 50.00 of income.
Worked example
Recording tithes and offerings
Scroll sideways to see all columns.
| Record | Fund | Income | Expense |
|---|---|---|---|
| Sunday tithes and offerings | General | 400.00 | — |
| Offering for missions | Missions | 200.00 | — |
| Offering received by bank transfer | General | 100.00 | — |
| Sunday school materials | General | — | 120.00 |
| Mission support | Missions | — | 80.00 |
Income: USD 700.00. Expenses: USD 200.00. Net movement: USD 500.00 — USD 380.00 for the general fund and USD 120.00 for missions. These are changes during the month, not bank balances.
Track the purpose as well as the account.
The account tells you where the money is: cash or bank. The fund tells you its intended purpose: general, missions or building. Two funds can share a bank account and still need separate records.
In this example, general income is USD 500.00 and general expenses are USD 120.00. Missions receives USD 200.00 and spends USD 80.00. Review each result before deciding what is available for a particular purpose.
Match the deposit without recording the offering twice.
When you deposit cash that was already counted and recorded, link the deposit slip to the original collection. This moves the money from cash to bank; it does not create a new gift.
Check the bank statement for the deposited amount and date. If the deposit includes more than one collection, list their references. Document any outstanding difference instead of adding an unexplained balancing entry.
Prepare a monthly summary someone else can review.
Show the opening balance, receipts, payments and closing balance, with designated funds identified. The spreadsheet below covers receipts, payments and their net movement; reconcile opening and closing balances separately.
Keep the count sheets, receipt references and unresolved items with the period’s records. Agree who prepares the report and who reviews it. This is an internal recordkeeping example, not a tax filing or donation acknowledgment.
Before you use it
Does the spreadsheet require an account?
No. Download it directly and use Excel or LibreOffice. The file has no macros and does not send your records to ContaIglesia.
Can I record anonymous offerings?
Yes. Use a collection or count-sheet reference instead of inventing a donor. Keep individual giving details separate from public summaries.
Does a bank deposit count as another offering?
Not when you already recorded the cash gift. Match the transfer between the church’s accounts to the original receipt.
Income and expense records: a worked example →
Sample financial report: summary and 24 transactions in PDF →