There are various ways the records can be maintained. A manual system can use a paper form or a spreadsheet. There are software programs available to keep track of tithes and print receipts. Each individual tithe record should be supported by corresponding envelopes.
Each offering should have a corresponding tithe envelope (except loose change offerings). When there is only a cheque but no envelope, those who are counting should make up an envelope with the person’s name and particulars.