God’s Accounting


By: Mitch Price

My brother and I recently met with our accountants as part of our regular end of the year check-up for our family-owned home building company. WooHoo. Good times. Although the dreaded tax deadline isn’t until April 15, and sooner for businesses, the preparation for us starts at least 6 months prior.

Somehow, when we began this new leg of our company a bunch of years ago, I assumed the role of bookkeeper. What? How did that happen? I guess being slightly better at working with computers than your co-owner brother, somehow qualifies you to run the company checking account, process invoices, make payments, manage sub-contractors and vendors, and virtually every other task associated with administration of a company. Honestly though, God has been so faithful in guiding me in my roles and responsibilities with Price Custom Homes. Thank you Jesus!

As a self-taught, amateur accountant, I have learned many concepts and terms that were formerly unknown or unused in my daily life. In my study as a Pastor, ever seeking to grow in my knowledge and application of God’s Word, I have found some of those concepts to be a reflection of Biblical principles. Once such term is “Reconciliation”. In accounting terms, it means that I take all expenses or debits in the forms of checks, charges, credits or deposits, and reconcile them against a bank statement of our checking account. Biblically, reconciliation is mending a formerly broken relationship between us and God, caused by our sinfulness, which had formerly separated us from Him. William J. Woodruff states it this way:

“Reconciliation involves a change in the relationship between God and man or man and man. It assumes there has been a breakdown in the relationship, but now there has been a change from a state of enmity and fragmentation to one of harmony and fellowship.”

Another term that is important in accounting but crucial in our understanding of Jesus’ work on the cross and its implications in our lives, is “Paid in Full.” When I owe a debt to a contractor and write a check to pay their invoice, it has now been deemed as paid in full. Jesus, having taken upon himself the debt and punishment of our personal sin of which we could not pay ourselves, spoke from the cross the word  “Tetelestai”, which when translated means “It is finished!” He was literally proclaiming that the debt of sin and death, on our behalf, has been “Paid in Full!” Hallelujah and Amen!

We must simply apply the payment to our account. Biblically speaking, this means that we must recognize our sinfulness, accept that Jesus paid the penalty that our sin deserves, choose to repent or turn away from it, and call out for His Salvation declaring Him Lord and Savior. This confirms that our sin-debt has been Paid in Full, and that we have been eternally reconciled to our Heavenly Father!

Romans 10:13 says this “Everyone who calls on the name of the Lord will be saved.” My hope and prayer for each of you is that you would without delay receive this precious Gift. AMEN! (“Let it be”)

~ Pastor Mitch