CHAPTER NINETEEN
Legals and Records
Keeping records or ‘doing the books’ is heartbreaking for most businesspeople. We want to do business not books. But doing the books can be very revealing, not only on a business level but also on a moral and spiritual level too. Apart from telling us what is happening in the business, bookkeeping can teach us something about ourselves, show us attitudes that need to be worked on and changed. As Christians we should always be looking to grow spiritually, therefore we need to examine our attitudes towards the things we dislike and ask ourselves, why do we not like doing them? For some people it can a source of heart-ache and recrimination discovering that they are not as good or as clever as they thought they were, a truth which most people want to avoid. For others it may seem to be a form of self-betrayal that they are forced to share their success with others, and for a lot of others, sitting down with ‘the books’ reeks of time wasted, time that could be better spent doing something else.
He that hath an ear, let him hear what the Spirit saith unto the churches. (Rev.3:6)
Doing the books, to put it bluntly, determines whether we are a success or not, and the answer might scare a few. It is exactly those things that we detest that we need to work on so that another book can add up. It is a Book being kept that has far more value than the columns of numbers shown in our annual reports, it is a Book that, as far as we are concerned, needs to be kept up to date, because in the final analysis, it is the only Book that matters:
He that overcometh, the same shall be clothed in white raiment; and I will not blot out his name out of the book of life, but I will confess his name before my Father, and before his angels. (Rev.3:5)
Bad attitudes can keep our name out of His book of life and we need to work hard to ensure a successful spiritual life.
And I saw the dead, small and great, stand before God; and the books were opened: and another book was opened, which is the book of life: and the dead were judged out of those things which were written in the books, according to their works. (Rev.20:12)
We sit down knowing that the bottom line will show up our works and, worse still, determine how much tax we will have to pay and our shoulders slump and a heavy heart turns us miserable. We take the attitude that taxes are a penalty for doing well, payment for the privilege of working, while others sit at home and get paid to do nothing. If we all thought like that, there would be nothing for anybody, no work, no pay, no roads, no water, etc.
Many Christians feel the state is unfair and use religion as an excuse to avoid paying their dues, with statements such as ‘the government supports abortion and gay marriages, therefore I will not pay taxes or, at least, not all of them’, but as always it is better to hear what Jesus said on the subject before we make any rash decisions that could get us into trouble.
Then went the Pharisees, and took counsel how they might entangle him in his talk.
And they sent out unto him their disciples with the Herodians, saying, Master, we know that thou art true, and teachest the way of God in truth, neither carest thou for any man: for thou regardest not the person of men.
Tell us therefore, What thinkest thou? Is it lawful to give tribute unto Caesar, or not?
But Jesus perceived their wickedness, and said, Why tempt ye me, ye hypocrites?
Shew me the tribute money. And they brought unto him a penny.
And he saith unto them, Whose is this image and superscription?
They say unto him, Caesar's. Then saith he unto them, Render therefore unto Caesar the things which are Caesar's; and unto God the things that are God's. (Matt.22:15-21)
Jesus had no time for the legalism of the Pharisees or the Jewish Council but He still advocated the paying of taxes. Before the Jewish Council, Peter said:
Then Peter and the other apostles answered and said, We ought to obey God rather than men. (Acts.5:29)
And if God says pay, then you pay. In Matt 17 we read of another incident:
And when they were come to Capernaum, they that received tribute money came to Peter, and said, Doth not your master pay tribute?
He saith, Yes. And when he was come into the house, Jesus prevented him, saying, What thinkest thou, Simon? of whom do the kings of the earth take custom or tribute? of their own children, or of strangers?
Peter saith unto him, Of strangers. Jesus saith unto him, Then are the children free.
Notwithstanding, lest we should offend them, go thou to the sea, and cast an hook, and take up the fish that first cometh up; and when thou hast opened his mouth, thou shalt find a piece of money: take, and give unto them for me and thee. (Matt.17:24-27)
One thing that stands out in both these incidents is that we must not unnecessarily offend the authorities, so keep your affairs up to date, and to do that we need to keep records so that we know what needs to be paid. In this regard, I would like to add, get acquainted with the tax laws. Know what you are entitled to deduct, do not wait until you receive a bill for outstanding taxes. In a number of countries, the government gives accountants and bookkeepers a percentage of all the taxes they collect. Why pay more than you need to? Pay what you must, but only what you must. If your company is large enough, you can hire someone with the necessary qualifications, but most small businesses rely on outside sourcing for their accounting needs. Make sure it is somebody who values you as a client.
Let every soul be subject unto the higher powers. For there is no power but of God: the powers that be are ordained of God.
Whosoever therefore resisteth the power, resisteth the ordinance of God: and they that resist shall receive to themselves damnation.
For rulers are not a terror to good works, but to the evil. Wilt thou then not be afraid of the power? do that which is good, and thou shalt have praise of the same:
For he is the minister of God to thee for good. But if thou do that which is evil, be afraid; for he beareth not the sword in vain: for he is the minister of God, a revenger to execute wrath upon him that doeth evil.
Wherefore ye must needs be subject, not only for wrath, but also for conscience sake.
For for this cause pay ye tribute also: for they are God's ministers, attending continually upon this very thing.
Render therefore to all their dues: tribute to whom tribute is due; custom to whom custom; fear to whom fear; honour to whom honour.(Rom.13:1-7)
Paul states it plainly, and if you are still not happy then follow the advice he gave to a young Timothy.
I exhort therefore, that, first of all, supplications, prayers, intercessions, and giving of thanks, be made for all men;
For kings, and for all that are in authority; that we may lead a quiet and peaceable life in all godliness and honesty.(1Ti.2:1)
Pray for the tax collectors and those that are in authority while doing your books or writing the tax check. It does wonders for your state of mind.
Finally, the keeping of records is the only practical way of knowing whether you are succeeding or not. Money in the bank does not mean success. Your stocks may be down, your vehicles depreciated, equipment may need repairing. Your records show you the true value of what you have. Records show where your successes are and where your failures are, and through them you can make adjustments, expand in one direction, reduce in another, or, if need be, to stop a venture altogether if it has become a money drain.
In the Book of Esther, Mordecai, Esther’s cousin, discovered a plot to kill the king, Ahasuerus. Mordecai told Esther, who informed the king. The plotters were executed and the incident written up in the book of Chronicles and forgotten. Meanwhile, a certain Haman became the senior of all the princes in the palace, and he hated Mordecai because the ‘Jew’ refused to bow or pay homage to him. So, Haman plotted to exterminate all the Jews in the land.
One night when he could not sleep, the king had the book of chronicles opened and read to him. (Ester.6). Therein he discovered Mordecai’s hand in saving his life, and he honored Mordecai, discovering also in the interim that his beloved Esther was one of those Haman wished to exterminate. Haman was then himself hanged from the same gallows he had erected to execute Mordecai. The records saved Mordecai’s life and brought him honor. Your records could save your business and bring you honor.
Bookkeeping might not be everyone’s favorite pastime but it is necessary. A couple of minutes a day can save years of heartache.