competence. There are aspects of church finances, however, that are foreign even to those who have advanced degrees in business and finance. The problem for the local church is that not only is it an organism (Paul compares it to the human body in 1 Corinthians 12:12–31), but it has a business aspect, with corporate responsibility to its constituents as well as the government. The Importance of Church Finances Why is the topic of church finances so important? The church’s mission in this world, according