FINANCES OF MISSIONS

[s. 252] : This is the application of modern and approved methods to the special and peculiar conditions surrounding the financial operations of Foreign Mi ions. A succe ful systenl of accounting must take into consideration two facts: First, few mi ionaries are selected with a view to their knowledge of finances and accounting, and few sent to the field have any special adaptation to such work. Second, this work must be committed to those who have gone as mi ionaries with a far different purpose, and who are reluctant to allow anything to interfere with the primary object of their mi ionary life. It is at once apparent that a system of’ accounting must be sufficiently simple to be readily comprehended and so worked out in its details as to minimize the time required of the mi ion treasurer, both as to work on the books and on statements and correspondence nece arily involved. Sufficient analysis should be provided in the form of report to enable the home office to work out as far as po ible the many items of detail nece ary to a full comprehension of the work from the financial standpoint. The mi ions organization in the past (and to a large extent the method is still in force) has had a treasurer for each mi ion and a treasurer for each station, the latter accounting to the former, who in turn accounted to the home treasurer. This has resulted in absorbing the time of a large number of mi ionaries with but measurably satisfactory results. Improved postal and banking facilities in even the countries most remote Mi ionaries on Field. Sub-Cla A. — Salaries. B.— Children. Cla II. Mi ionaries not on Field. — Home Allowance. B.—Children. Sub-Cla A. people in the Fiji Islands. It has several diaIt lects considerably varying from each other. was reduced to writing by mi ionaries of the WMS and is written with Roman letters. 252