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The idea that churchgoers are rather like consumers, each seeking a church that meets their needs in a competitive market is a perspective introduced by
Trial Balance
A bookkeeping worksheet wherein the balances of all ledgers are compiled into debit and credit account columns to check for the arithmetic accuracy of the accounts.
Debit Column
In bookkeeping, the column in an account where debits are recorded, typically on the left-hand side.
Assets
Economic resources owned or controlled by a business or individual, expected to bring future benefits.
Expenses
The costs incurred in the process of generating revenues, including costs like rent, salaries, and utilities.
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