A 2017 course by Bill Kirkemo at Nazarene Theological Seminary offers a "study of Christian financial management from three perspectives. First, the course focuses on all aspects of local church finance including budgeting, financial record keeping, receiving and disbursing funds, developing accounting systems, and planning for building projects. Second, the course helps the ministers-in-training to develop sound personal financial processes including personal budgeting, tax-wise ministerial compensation planning, and retirement planning. Finally, students are exposed to tools that can be used in promoting stewardship among congregants."