... 2004).hal-00477759, version 1 - 30 Apr 2010- 11 -Faith is given by God and is recorded as for credit. By faith, the believer must fulfil dutiesordered by the Lord and accounts for them as debit. Fulfilled ... later, by the age of reason, communion was received, whereby the child acceptsGod as Lord and Jesus Christ as saviour. Seven years later, as teenagers, they receiveconfirmation, whereby they ... its flock by confessional bookkeeping since the High MiddleAges (Aho, 2005). In fact, the Roman Catholic Church as the earliest social institutiondeveloped double-entry-accounting whereby souls...