Book keeper in limbo,
I imagine you could have a Transactions table, with fields like this...
TransactionID (?AutoNumber)
MemberID (reference to the person contributing)
Type (e.g. tithe, offering, expenditure)
Account
Amount
With this model, it means that a tithe amount received would result in 6
records in this table, one for each of the split amounts for each
account. But you would certainly be able to use fairly simple queries
based on this table to provide account summaries, balances, summaries
per member, etc. You would of course need to build some suitable forms
for the user-friendly entry/editing of this data.

Signature
Steve Schapel, Microsoft Access MVP
> I am currently keeping our church books on Excel but want to switch to
> Access, which I have built other access data bases for other things which
[quoted text clipped - 7 lines]
> figure out how to add money dirrectly to one account or take money out of it.
> fff