Investments of the church can come from 2 sources: accumulated or excess funds of the church and proceeds from the sale of a church property.
See also Investments for further details.
Accounting for Invesments
Accumulated or Excess Funds
Accumulated or excess funds sent into the national office to be invested In Trust are to be reported in the current asset section of the balance sheet as Investments In Trust (new account to be created). The church will issue a cheque to the national office and post the entry to the new Investment account.
Proceeds of Sale of Church Property
Proceeds from the sale of church property that are invested In Trust with the national office are not to be reported in the financial records of the church. A monthly statement will be sent to the church that detail the account balance and earnings.