Note: Page numbers in italic type indicate tables and examples.


account headings (i)(ii)

and apportionment (i)(ii)

accounting bases (i)

accounting policies (i)(ii)(iii)(iv)

and accruals accounting (i)(ii)(iii)(iv)

example (i)

and group consolidated accounts (i); accounting records, preservation (i); Accounting and Reporting by Charities:

Statement of Recommended Practice (SORP) see SORP


aggregated (i)(ii)

consolidated (i)(ii)(iii)

overview (i)

accruals accounting (i)(ii)(iii)(iv)

and accounting policy (i)(ii)(iii)(iv)(v)

accounts structure (i)

Annual Report and Accounts (i)(ii)

and assets and liabilities (i)(ii)(iii)(iv)(v)(vi)

balance sheet (i)(ii)

cashflow statement (i)(ii)(iii)(iv)

changing from (i)(ii)

and DCCs (i)

and endowment funds (i); examples (i)(ii)(iii)

expenditure (i)

financial statements (i)(ii)(iii)(iv)

and gross income amount (i)(ii)(iii)(iv)(v)

income threshold (i)(ii)(iii); and independent examination (i)

see also Statement of Financial Activities administrative information (i)(ii)(iii)

analytical review (i)

Annual Parochial Church Meeting: appointment of examiner (i)(ii); and deanery synod (i)

and presentation of accounts (i)(ii)(iii); Annual Report and Accounts (i)

account headings (i)(ii)

accruals account (i)(ii)

administrative information (i)(ii)(iii)

and charity donations (i)(ii)

and connected charities (i)(ii)

copy to Charity Commission (i)(ii); copy to Diocesan Board of Finance (i)(ii)

and ecumenical issues (i)(ii)

financial review (i)(ii)(iii)

and financial statements (i)(ii)(iii); and future plans (i)

group consolidated accounts (i); and independent examiner (i)(ii)(iii); Independent Examiner's Report (i)

in Local Ecumenical Partnership (i); notes to (i)(ii)(iii)(iv)

parent charity (i)

PCC aim and purposes (i)(ii)(iii)(iv)


and PCC approval (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)

PCC objectives and activities (i)(ii)(iii)

performance and achievements (i)(ii)(iii)(iv)

preservation (i)

publishing (i)(ii)

Receipts and Payments Account (i)(ii)(iii)(iv)(v)(vi)

reserves policy (i)(ii)(iii)

and restricted funds (i)(ii)(iii)

risk management policy (i)

Statement of Assets and Liabilities (i)(ii)(iii)(iv)(v)(vi)(vii)

structure, governance and management of PCC (i)(ii)(iii)

Trustees' Annual Report (i)(ii)(iii)(iv)

and volunteer help (i)(ii)(iii)(iv)(v)

see also accruals accounting appeals, for restricted funds (i); apportionment (i)(ii)


current (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)

and donor-imposed restrictions (i)(ii); of endowment funds (i)

and financial statement (i)(ii)(iii)(iv)

fixed (i)(ii)

depreciation (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)

disposal (i)(ii)(iii)(iv)

functional (i)(ii)(iii)(iv)

impairment (i)(ii)

investment (i)(ii)(iii)(iv)(v)(vi)(vii)

losses on (i)

tangible (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)(x)(xi)(xii)(xiii)

valuation (i)(ii)(iii)

as gifts in kind (i)(ii)(iii)

gross amount (i)(ii)

heritage (i)

inalienable (i)(ii)

intangible (i)(ii)

and loan liabilities (i)(ii)

ownership (i)

revaluation (i)(ii)(iii); short term deposits (i); valuation (i)(ii)(iii); see also balance sheet

Association of Church Accountants and Treasurers (ACAT) (i)

audit (i)

compared with independent examination (i)

cost (i)

and gross income amount (i)(ii)(iii)(iv)

threshold (i); auditor:


and annual report (i)(ii)

registered (i)

remuneration (i)


balance sheet (i)(ii)(iii)(iv)(v)(vi)

accounting bases (i)(ii)

assets (i)(ii)(iii)

debtors (i)(ii)(iii)

example (i)

fixed assets (i)(ii)(iii)

format (i)

and funds (i)

and liabilities (i)(ii)(iii)(iv)(v)

notes (i)(ii)(iii)(iv)(v)(vi)

opening (i); bank accounts:

and funds (i)(ii)(iii); PCC and DCC (i)

bank balance, reporting (i)(ii)(iii)

benefice, united (i)

benefit, public (i)(ii)(iii)(iv); bequests see legacies buildings:

reporting on (i)

as tangible fixed asset (i)(ii)(iii)


capital, endowment (i)(ii)(iii)(iv)(v)(vi)

cash in hand, as activity heading (i)

cashflow statement (i)(ii)(iii)(iv)(v)

endowment cash flows (i)(ii)

example (i)(ii)

and financing activities (i)(ii)

and investing activities (i)(ii)

and operating activities (i)(ii)

structure (i)

CCLA deposits (i)(ii)(iii)(iv)

as activity heading (i)(ii)

charitable commitments (i); Charitable Incorporated Organisation

(CIO) (i)(ii)


connected (i)(ii)(iii)(iv)(v)

definition (i)

and disclosure requirement (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)

exempt and excepted (i)(ii)

parent (i)(ii)(iii)

Charities (Accounts and Reports) Regulations (2008) (i)(ii)

Charities Act (2011) (i)(ii)(iii)(iv)(v)(vi)(vii)

and annual report (i)(ii)

and exemptions from audit and examination (i)

and group accounts (i)

and independent examination (i)(ii)(iii)(iv)(v)

and ownership of assets (i); and restricted funds (i)

and special registration threshold (i)(ii)(iii)

and special trusts (i)(ii)


and subsidiary undertakings (i); and teams (i)

Charities SORP see SORP Charity Commission (i)(ii)

Annual Return to (i)(ii); and ex gratia payments (i); and exemption from audit or examination (i)

and gross income (i)

and group accounts (i)

and independent examiners and auditors (i)(ii)(iii)(iv)

and public benefit (i)(ii)(iii)

and restricted funds (i)(ii)(iii)(iv)

and special registration threshold (i)(ii)(iii)

website (i); charity trustees:

PCC members as (i)(ii)(iii)

responsibilities (i)(ii); checklists, end of year (i); cheques, signing (i)

child protection (i)

Children Act (1989) (i)

Church Accounting Regulations (1997- 2001)

Church Accounting Regulations (2006) (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)

church activities, as category heading (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)(x)

church building, running expenses (i)(ii)(iii)(iv)(v)(vi)(vii)

church furnishings (i)(ii)(iii)(iv)(v)

Church Representation Rules (i)(ii)(iii)(iv)(v)(vi)

churchyard, upkeep (i)(ii)

CIO see Charitable Incorporated Organisation (CIO)

clergy, expenses (i)

collections: counting (i)

as unrestricted money (i)(ii)(iii)(iv)(v)(vi)(vii)

conflicts of interests (i); copyright royalties (i); corporation sole:

incumbent as (i)

organisations as (i); costs:

of fundraising (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)(x)(xi)

of governance (i)(ii)(iii)(iv)

historical cost convention (i)(ii)(iii)(iv)(v)

staff (i)(ii)(iii)(iv)(v)(vi)

support costs (i)(ii)(iii)(iv)

Council Tax, as activity heading (i)


date, year-end (i)

DCC see District Church Council Deanery Synod (i)(ii)

debtors (i)(ii)(iii)(iv)(v)


of church building (i)(ii)

of church furnishings (i)(ii)

of equipment (i)(ii)(iii)

of fixed assets (i)(ii)(iii)(iv)(v)(vi)


Diocesan Accounts Group (i); Diocesan Board of Finance:

Annual Report and Accounts to (i)(ii); and parochial fees (i)(ii)

and vicar and churchwarden trusts (i); disability discrimination legislation (i); District Church Council (DCC) (i)(ii)

and aggregation of accounts (i); donated services and facilities (i)(ii)(iii); donations:

accounting for (i)(ii)(iii)(iv); from PCC members (i)

Gift Aided (i)(ii)(iii)

restricted (i)

return (i)(ii)

as Voluntary Receipts (i)(ii)


Ecclesiastical Fees (Amendment) Measure (2011) (i)

Ecclesiastical Property Measure (2015) (i)

ecumenism, reporting on (i)(ii); education, as activity heading (i); Education Act (1996) (i)

Electoral Roll (i)

employees, PCC (i)(ii)(iii)(iv); energy costs, as church running expense (i)

entitlement to incoming resources (i)(ii)(iii)


depreciation (i)(ii)(iii)

leased (i)

equity accounting (i)

estimation (i)(ii)(iii)(iv)(v)(vi); ex gratia payments (i)

examination see independent examination expenditure, headings (i)(ii)(iii)

expenses, reimbursement (i)


fair value convention (i)(ii)(iii); Family Purse see parish share

fees, as income (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)

Financial Reporting Standard for Smaller Entities (FRSSE) (i)(ii)(iii)

financial review (i)(ii)(iii); financial statement:

and accounting policy (i)

accruals accounting (i)(ii)(iii)

approval by PCC (i); example (i)

and independent examiner (i)(ii)(iii)

summarised (i)

financial year (i)

fit and proper test (i)

flower fund (i)(ii)(iii)(iv)(v)(vi)

fraud, reporting (i)

Friends organisations (i)(ii)(iii)

FRS (i)(ii)

FRS (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)(x)(xi)(xii)(xiii)(xiv)(xv)


as activity heading (i)(ii)(iii)(iv)(v)(vi)(vii)

costs and income (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)(x)(xi)

and gross income (i)(ii)(iii); and restricted purpose (i)


trading activities (i)(ii)(iii); funds:

accounting for (i)

designated (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)(x)(xi)(xii)(xiii)(xiv)

endowment (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)(x)

and cash flows (i)

as income (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)(x)(xi)

permanent/expendable (i)(ii)(iii)(iv)

fabric (i)(ii)(iii)(iv)(v)

reconciliation (i)(ii)

restricted (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)(x)(xi)(xii)(xiii)(xiv)(xv)(xvi)(xvii)

transfers between (i)(ii)(iii)(iv)(v)(vi)(vii)

types (i)

unrestricted (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)(x)(xi)(xii)

funerals, special collections (i)


GASDS see Gift Aid Small Donations Scheme

General Fund (i)(ii)

and legacies (i)

and Sunday collections (i)

Gift Aid:

as activity heading (i)(ii)(iii)

and donations (i)(ii)(iii)

records (i)

refunding donations (i)(ii)

tax refunds (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)(x)(xi)(xii)

Gift Aid Small Donations Scheme (GASDS) (i)

Gift Days (i)(ii)(iii)(iv)

gifts in kind (i)(ii)(iii)

donor-imposed restrictions (i)(ii); from PCC members (i)

and trading activities (i)(ii)

valuation (i)(ii)

going concern concept (i)(ii)

governance, costs (i)(ii)(iii)(iv)

grants and donations (i)(ii)(iii)(iv)(v)

charitable commitments (i); costs of applying for (i); from connected charities (i); grants payable (i)(ii)

grants receivable (i)(ii); groups:

aggregate gross income (i); consolidated accounts (i)(ii); and independent examination (i); joint accounts (i)

and PCC responsibilities (i)(ii)



repairs and maintenance (i)(ii)

report on (i)

running expenses (i)(ii)(iii)(iv)(v)

health and safety issues (i)

heating and lighting, as church running expenses (i)(ii)

historical cost convention (i)(ii)(iii)


impairment (i)(ii)(iii); income:


categories (i)

deferred (i)(ii)

gross annual (i)(ii)(iii)(iv)(v)(vi)(vii)

accruals accounting (i)(ii)(iii)(iv); receipts and payments accounting (i)(ii)

investment (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)(x)(xi)(xii)(xiii)

rental and letting (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)

voluntary (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)(x)(xi)

incoming resources (i)(ii)(iii)(iv)

assets as (i)(ii)(iii)(iv)

as category heading (i)(ii)(iii)(iv)

donated services and facilities (i)(ii)(iii)

entitlement to (i)(ii)(iii)

Gift Aid tax recoverable (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)

grants receivable (i)(ii)

measurement (i)

probability of (i)

trading activities (i)(ii)(iii)

see also gifts in kind; income, voluntary; investments; legacies

independent examination (i)(ii)(iii)(iv)(v)

and accounting thresholds (i); analytical review (i)

and annual report (i)

and Charity Commission (i)(ii)

and Charity Commission's Directions (i)

compared with audit (i)

costs (i)

and DCC and PCC accounts (i); and receipts and payments accounts (i)

independent examiner:

ability and qualification (i)(ii)

and annual report (i)(ii)(iii)(iv)

appointment (i)(ii)

independence (i)

remuneration (i)(ii)(iii)(iv)

report (i)

responsibilities (i)(ii)(iii)

terms of engagement (i); insurance, as church running expense (i)(ii)(iii)


and church furnishings (i)

and inalienable property (i)


and annual report (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)

CCLA (i)(ii)(iii)(iv)(v)(vi)

income (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)(x)(xi)(xii)

investment properties (i)(ii)(iii)(iv)(v)

legacies (i)

management costs (i)

pooling (i)

and restricted funds (i); social (i)(ii)(iii)(iv)

valuation (i)(ii)(iii)(iv)


joint ventures, corporate (i)(ii)


key management personnel (i)(ii)



donations of (i)

as tangible fixed asset (i)(ii)(iii); legacies:

accounting for (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)

and investment income (i); restricted (i)(ii)(iii)(iv)

lettings (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)

liabilities (i)(ii)(iii)(iv)(v)(vi)

charitable commitments (i)

contingent (i)(ii)

current/long term (i)(ii)(iii)(iv)

deferred income as (i)(ii)

loans (i)(ii)(iii)(iv)

recognition (i)(ii)

as resources expended (i)

see also balance sheet; Statement of Assets and Liabilities; Statement of Financial Activities

liquidity (i)

loans (i)(ii)(iii)(iv)

repayment (i)

soft (i)(ii)

local ecumenical partnerships (LEPs) (i); locums, cost (i)



advertising revenue (i)(ii)(iii)(iv)(v)

reporting on (i)(ii)(iii)(iv)

magazines and books:

as income (i)(ii)(iii)(iv)

as running expense (i)(ii)

maintenance, as church running expense (i)(ii)(iii)(iv)(v)(vi)

matching principle (i)

materiality principle (i)(ii)(iii)(iv)(v)

measurement of incoming resources (i)(ii); mission and evangelism, reporting on (i)(ii)(iii)(iv)

missions, giving to (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)

Mothers' Union (i)(ii)


National Insurance, parish staff (i); netting off (i)(ii)(iii)(iv)(v)(vi)


organ/piano tuning, as church running expense (i)(ii)(iii)(iv)(v)(vi)(vii)

overdrafts (i)(ii)


Parish Resources, website (i)(ii)(iii)

parish share (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)(x)(xi)

parsonage expenses, as activity heading (i); pastoral care, reporting on (i)(ii); payments:

and account headings (i)

and Return of Parish Finance (i)(ii)


and accounting records (i)

aim and purposes (i)(ii)(iii)(iv)(v)

appointment of members (i)(ii)(iii)

approval of annual report (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)(x)


approval of financial statement (i); as body corporate (i)

and charitable trusts (i)(ii)

committees (i)(ii)(iii)

as custodian trustee (i)(ii)(iii)(iv)(v)

and disclosure requirement (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)

and District Church Council (i)(ii)

employees (i)(ii)(iii)(iv)

future plans (i)

gross annual income amount (i)(ii)(iii)(iv)(v)

and groups (i)(ii)

and independent examiner (i); legal responsibilities (i)(ii)(iii)(iv)(v)

management personnel (i)(ii)

members as charity trustees (i)(ii)(iii)

objectives and activities (i)(ii)(iii)(iv)(v)(vi)(vii)

officers (i)

performance and achievements (i)(ii)(iii)

policy for grants (i)(ii); preservation of accounts (i)

recruitment, training and induction of members (i)(ii)(iii)(iv)

and special registration threshold (i)(ii)(iii)

structure, governance and management (i)(ii)(iii)(iv)

and subsidiary undertakings (i)(ii)(iii)(iv)(v)

in teams (i)(ii)

transactions with members (i); in united benefice (i)(ii)

website (i)

see also annual report and accounts PCC (Powers) Measure (1956) (i)(ii)(iii)(iv)(v)(vi)

pension contributions, parish staff (i)(ii)(iii)

petty cash: payments (i)

statement of (i)

planned giving (i)(ii)(iii)(iv)(v)(vi)(vii)

pluralities, and PCC accounts (i); poverty, trusts for relief of (i); premises, leased (i)

preservation of accounting records (i); printing, postage and stationery (i); probability of incoming resources (i)(ii); property:

consecrated (i)(ii)(iii)(iv)(v)

inalienable (i)(ii)

investment (i)(ii)(iii)(iv)(v)


quinquennial inspections (i); quota see parish share



and account headings (i)(ii); and Return of Parish Finance (i)(ii); voluntary (i)(ii)(iii)(iv)

receipts and payments accounting (i)(ii)(iii)(iv)(v)

analysis (i)


changing from (i)

changing to (i)(ii)

of DCCs (i)

deciding on (i)(ii)

examples (i)(ii)

expenditure (i)

and gross income amount (i)(ii)

income and endowments (i)(ii)(iii)

and independent examination (i)(ii); and Statement of Assets and Liabilities (i)(ii)(iii)(iv)(v)(vi)

and trust funds (i)

receipts and payments summary (i); related parties (i)

rents (i)(ii)(iii)(iv)(v)(vi)

repairs and maintenance (i)(ii)(iii)(iv)(v)(vi)(vii)

reserves: free (i)(ii)

policy (i)(ii)(iii)

resources expended (i)(ii)(iii)

activity headings (i)(ii)(iii)(iv)(v)(vi)

liabilities as (i)

return of donations (i)(ii)

Return of Parish Finance (RPF) (i)(ii)(iii)(iv)(v)(vi)

risk management policy (i); rounding (i)(ii)(iii)

RPF see Return of Parish Finance running expenses (i)(ii)(iii)(iv)(v)(vi)


secretary, and annual report (i); services, upkeep (i)(ii)(iii)(iv)(v)

services and facilities, donated (i)(ii)(iii); SOFA see Statement of Financial Activities SORP (Statement of Recommended Practice) (i)(ii)

and accounting policies (i)(ii)(iii)(iv)(v)(vi)

and annual report (i)(ii); and balance sheet (i)

and connected charities (i)

and financial statements (i)(ii)

and funds (i)

and grants payable (i); and joint arrangements (i)

purpose-based categories (i); and trust funds (i)

speakers, costs (i)


special trusts (i)(ii)(iii)

staff, costs (i)(ii)(iii)(iv)(v)(vi)

Standing Committee (i); Standing Orders, recording (i)

state and use of buildings, reporting on (i); Statement of Assets and Liabilities (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)(x)

example (i)

Statement of Financial Activities (SOFA) (i)(ii)(iii)(iv)

and accruals accounting (i)(ii)(iii)(iv)(v)

activity headings/account descriptions (i)(ii)(iii)

and assets (i)(ii)

charitable commitments (i)

comparative figures (i)

example (i)

expenditure and liabilities (i)(ii)(iii)

format (i)

and funds (i)(ii)

and historical cost convention (i)(ii)(iii)(iv)

incoming resources see incoming resources

investments (i)(ii)

notes to (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)(x)(xi)(xii)

resources expended see resources expended

Statement of Recommended Practice on Accounting and Reporting by Charities see SORP

stewardship campaign, costs (i); structure, governance and management,

reporting on (i)(ii)(iii)(iv)

subsidiary undertakings (i)(ii)(iii)(iv)(v)

Sunday School: funds (i)

training teachers (i)(ii)(iii)(iv)

support costs (i)(ii)(iii)(iv)


teams, and PCC accounts (i)(ii); telephone, church office (i); trading activities (i)(ii)(iii); training:

as church running expense (i)(ii)

for PCC members (i)(ii)(iii)(iv)

for Sunday School teachers (i)(ii)(iii)(iv)


for treasurers (i)

for trustees (i)

transparency (i)(ii); treasurers:

and annual report (i)(ii); and church funds (i)

and independent examiner (i); training (i)

Trust Deed (i)

trust funds (i)

accounting (i)

Trustee Act (2000) (i); trustees:

cost of meetings (i)

custodian (i)(ii)(iii)(iv)(v)

training (i)

Trustees' Annual Report (i)(ii)(iii); achievements and performance (i); administrative information (i)(ii); aims and purposes (i)

example (i)

financial review (i); and grants payable (i)

objectives and activities (i); optional information (i)

and public benefit (i)(ii)

structure, governance and management (i)(ii)(iii)

worship and prayer (i); trusts:

definition (i)

educational (i)(ii)

incumbent and wardens (i)(ii)(iii)

for relief of poverty (i); special (i)(ii)


vicar and wardens trusts (i)(ii)(iii)

voluntary income (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)(x)

Voluntary Receipts (i)(ii)

volunteer help (i)(ii)(iii)(iv)(v)


water rates:

as church running expense (i)

vicarage (i)


year, financial (i)

Index created by Meg Davies

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