Creative Accounting
By Elin Henderson
“’Yes,
what joy for those whose sin is no longer counted against them by the
Lord.’”
Romans
4:8 (NLT)
You can hardly turn on the news these
days without hearing the term “creative accounting.” Some red numbers were
turned to black numbers and maybe even shifted columns a little. Then, lo and
behold, the books balanced in the favor of one group or another. I’m sure a
list of companies is running through your head even now. Maybe you were even
the victim of one of these innovative bookkeeping schemes.
For once though, I am thankful for
the “creative accounting” God uses on my account. In Romans 4:5, I am reminded
that He has deposited His righteousness into my account. And more than that, in
verses 6-8, I read that the sin that was there, He deleted and no longer counts
against me. Now, I am no accountant but I know that this is some creative accounting. We get what we don’t deserve and
we don’t get what we do deserve. The debt is deleted and the riches of His
righteousness are imputed to me and, voila, my account is permanently in the
black.
But, it doesn’t stop there! We, too,
are called to “creative accounting” when it comes to dealing with others. In 1
Corinthians 13, the love chapter, verse 5 reminds us that “love does
not keep a record of wrong” (NLT). Just
as all our sins are forgiven and He has cleared our accounts, so also we are
called to throw away the score cards and keep clean accounts with those we come
in contact with.
God goes first and sets the example
and then calls us to follow in His footsteps. It’s time we pulled out the books
and checked to make sure that we have been appreciating and applying His creative accounting in our
lives today.
GOING DEEPER:
1. How does knowing that our accounts are always in
the black help us to deal with past guilt and condemnation?
2. Are there any relationships in your life right
now that could use some creative accounting?
FURTHER READING:
Oakwood’s
missionaries Elin Henderson (a registered nurse) and her husband Phil serve as
church planters with New Tribes in Mozambique, Africa. Elin is mother to fourteen-year-old Callie
and twelve-year-old Elias.
