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Golf Administration & Finance

Standard Operating Procedures

In 2026, the administration and finance of a country club function less like a "hobby shop" and more like a high-tech SaaS (Software as a Service) business. Financial leaders (CFOs and GMs) are increasingly focused on recurring revenue stability and capital asset longevity rather than just seasonal cash flow.

ABCD.jfif

Our S.O.P

ADMINISTRATION

  • Golf Business Plan

  • Golf Annual Operating Budget

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Job Descriptions

  • General Manager

  • Club Controller

  • Club Accountant

  • Accounts Payable Clerk

  • Accounts Receivable Clerk

  • Personnel Administrator

  • Office Manager

  • Administrative Assistant

  • Receptionist

Accounting Policy Index
 

Accounting Policies– 1000 Series

  • A-1001   Accounting Policies

  • A-1002   Accounting Functions

  • A-1003   Controller’s Responsibilities

  • A-1004   Manager’s Fiscal Responsibilities

  • A-1005   Accounting Records

  • A-1006    Confidentiality of Accounting Records

  • A-1007   Filing Requirements for Accounting Records

  • A-1008   Modification of Accounting Policy

  • A-1009   Accounting Forms

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General Accounting Policies – 1500 Series

  • A-1501  Chart of Accounts

  • A-1502  Accounting Software & Point of Sale System

  • A-1503  Petty Cash Funds

  • A-1504  Check Signing Authority

  • A-1505  Methods of Payment

  • A-1506  Bank Reconciliation

  • A-1507  Pricing of Products and Services

  • A-1508  Accounting Definitions

  • A-1509  Expense Dictionary

  • A-1510  Fixed Asset Useful Life

  • A-1511  Cost of Goods Sold Analysis

  • A-1512  Amortizing Expenses

  • A-1513  Bank and Trade References

  • A-1514  Bank Accounts

  • A-1515  Contract Signing Authority

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Payroll – 2000 Series

  • A-2001  Timekeeping

  • A-2002  Verification of Hours

  • A-2003  Payroll Reports

  • A-2004  Payroll Records

  • A-2005  Check Preparation & Distribution

  • A-2006  Payroll Corrections & Adjustments

  • A-2007  Temporary or Casual Labor

  • A-2008  Departmental Labor Codes

  • A-2009  Direct Deposit of Paychecks

  • A-2010  Incentives and Commissions

  • A-2011  Employee Tips

  • A-2012  Training Hours

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Month End Procedures – 2500 Series

  • A-2501   Payroll Accrual

  • A-2502   Month End Closing Checklist

  • A-2503   Trial Balance

  • A-2504   Preliminary Statements

  • A-2505   Final Statements

  • A-2506   Monthly Review of Operating Statements

 

Reports – 3000 Series

  • A-3001   Daily Revenue Report

  • A-3002   Weekly Revenue Report

  • A-3003   Month End Reports

  • A-3004   Pay Period Summary Report

  • A-3005   Departmental Payroll Summary Analysis

  • A-3006   Master Payroll Summary Analysis

  • A-3007   Abstracts of Sales

  • A-3008   Aged Accounts Receivable Report

  • A-3009   Report Summary

 

Budgeting – 3500 Series

  • A-3501    Annual Club Goals A-3502    Annual Budgets

  • A-3503    Budget Development Timeline

  • A-3504    Operating Budget

  • A-3505    Capital Budget

  • A-3506    Tools to Beat Budget

  • A-3507   Computation of Payback of Capital Asset

 

Purchasing – 4000 Series

  • A-4001   Purchase Authority & Limits

  • A-4002   Invoice Billing Addressee

  • A-4003   Purchase Orders

  • A-4004   Alcoholic Beverage Purchases

  • A-4005   Competitive Pricing

  • A-4006   Receiving

  • A-4007   Expense Coding

  • A-4008   Invoice Approval File

  • A-4009   Storerooms and Par Stocks

  • A-4010   Gifts from Vendors

  • A-4011   Service Contracts

  • A-4012   Use of Club Credit Cards

  • A-4013   Cash on Delivery (COD)

  • A-4014   Approved Vendor List

  • A-4015   Purchase Rebate Programs

 

Inventories – 4500 Series

  • A-4501   Monthly Resale Inventories

  • A-4502   Monthly Consumable Supply Inventories

  • A-4503   Monthly Linen Inventory

  • A-4504    Quarterly China, Flatware, & Glassware Inventory

  • A-4505    Annual Furniture, Fixtures, and Equipment Inventory

  • A-4506    Property Management & Control

  • A-4507    Departmental Property Receipts

  • A-4508    Selling Assets for Salvage

  • A-4509   Investigation of Inventory Discrepancies

 

Taxes – 5000 Series

  • A-5001   Sales Tax Exemption

  • A-5002   Sales Tax Collection & Remittance

  • A-5003   Payroll Taxes

  • A-5004   Monthly & Quarterly Withholding Reports

 

Benchmarks – 5500 Series

  • A-5501   Benchmarking

  • A-5502   Benchmarking Responsibilities

  • A-5503   Benchmarking Flow Chart

  • A-5504   Executive Metrics Report

 

Club General Policies – 6000 Series

  • A-6001   Adjustments

  • A-6002    Charge Accounts for Department Heads

  • A-6003    Retail Discounts for Department Heads

  • A-6004    Retail Discounts for Employees

  • A-6005    Travel Reimbursement

  • A-6006    Local Mileage Reimbursement

  • A-6007    Expense Reimbursement

  • A-6008    Travel and Entertainment

  • A-6009    Vending Machines

  • A-6010    Quality Assurance – Sampling

  • A-6011    Departmental Transfers

  • A-6012    Monthly Analysis of Expense Accounts

  • A-6013    Employee Holiday Fund

  • A-6014   Contractors

 

Member Accounting Policies – 6500 Series

  • A-6501   Member Billing

  • A-6502    Disputed Member Charges

  • A-6503    Delinquent Member Accounts

  • A-6504    Finance Charge on Delinquent Accounts A-6505  Initiation Fees

  • A-6506    Member Dues

  • A-6507    Food Minimums

  • A-6508    Deferred Dues

  • A-6509    Reciprocal Agreements

  • A-6510    Member Relations

  • A-6511    Gift Certificates

 

Food & Beverage – 7000 Series

  • A-7001    Alcoholic Beverage Control

  • A-7002    Beverage Controls

  • A-7003    Standard Beverage Pour

  • A-7004    Requirement to Ring Up Sales

  • A-7005    Authority to Issue Food & Beverage

  • A-7006    Standardized Recipes

  • A-7007   Portion Control

  • A-7008   Menu Pricing – Pre-Costing

  • A-7009   Buffet Pricing – Post Costing

  • A-7010    Security of Food & Beverage Inventories

  • A-7011    Catered Function Beverage Control

  • A-7012    Banquet Event Order (BEO)

  • A-7013    Rolling Catering Forecast

  • A-7014    Catering Contracts

  • A-7015    Catering Deposits

  • A-7016    Guarantees for Catered Events

  • A-7017    Corkage and Plating Fees

 

Golf Accounting Policies – 8000 Series

  • A-8001 Golf Tee Sheet Reconciliation

  • A-8002 Golf Event P&L’s

  • A-8003 Lessons/Clinics Given by the Professional Staff

  • A-8004 Regripping/Club Repair

  • A-8005   Golf Outings

  • A-8006   Tournaments/Special Events

 

Retail Accounting Policies – 8500 Series

 

  • A-8501    Annual Retail Buying Plan

  • A-8502    Merchandiser’s Book

  • A-8503    Annual Promotional Calendar

  • A-8504    Ordering Merchandise

  • A-8505    Receiving Merchandise

  • A-8506    Pricing Merchandise

  • A-8507   Merchandise Discounts

  • A-8508    Merchandising, Marketing, and Selling

  • A-8509    Exchanges and Returns

  • A-8510   Return to Vendors

  • A-8511   Retail Sales after Closing Day’s Activities

  • A-8512   Membership Retail Book

  • A-8513   Benchmarking

  • A-8514   Gift Certificates

  • A-8515   Special Orders

  • A-8516   Dead Stock

 

Internal Control – 9000 Series

  • A-9001   Internal Control Overview

  • A-9002   Audit Trail

  • A-9003   Accounting Forms

  • A-9004   Accounts Receivable (Dues & Member Charges)

  • A-9005   Income Controls - Golf

  • A-9006   Income Controls – F&B

  • A-9007   Income Controls - Activities

  • A-9008   Income Controls – Initiation Fees & Dues

  • A-9009   Income Controls – Retail Sales

  • A-9010   Cash Receipts Controls

  • A-9011   Check Cashing Procedures

  • A-9012   Payroll Controls

  • A-9013   Catering & Meeting Controls

  • A-9014   Purchasing & Receiving Controls

  • A-9015   Asset Management Controls

  • A-9016   Internal Control Problem Areas

  • A-9017   Internal Control Audit Checklist

  • A-9018   Whistleblower Policy

 

Activities/Swim/Tennis Accounting Policies – 9500 Series

  • A-9501   Activity Event P&L’s

  • A-9502    Lessons/Clinics Given by the Professional Staff

  • A-9503    Restringing Income

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Accounting Forms

  • FM201    Petty Cash Receipt

  • FM202     Revenue Report FM203 Weekly Revenue Report

  • FM204    Capital Asset Purchase Request

  • FM205    Capital Budget Request Summary

  • FM206    Consumable Supply Inventory

  • FM207    Linen Inventory Count

  • FM208    China Inventory Count

  • FM209    Flatware Inventory Count

  • FM210    Glassware Inventory Count

  • FM211    Furniture, Fixtures & Equipment Inventory

  • FM212    Annual FF&E Inventory Summary Report

  • FM213    Departmental Property Receipt

  • FM214    Property Transfer

  • FM215    Member Adjustment

  • FM216    Departmental Transfer

  • FM217    Golf Event Profit & Loss

  • FM218    Activity Event Profit & Loss

  • FM219    Liquor/Beer/Wine Inventory

  • FM220    Daily Report of Golf Rounds

  • FM221     Annual Retail Buying Plan

  • FM222     Pre-Cost Menu Pricing

  • FM223     Buffet Post-Cost Analysis

  • FM224     Banquet Event Order (BEO)

  • FM225     Rolling Catering Forecast

  • FM226     Catering Contract

  • FM227    Catering Deposit Log

  • FM228     Purchase Order

  • FM229    Pay Period Summary Report

  • FM230    Departmental Payroll Summary Analysis

  • FM231    Master Payroll Summary Analysis

  • FM232    Paycheck Receipt Log

  • FM233    Tools to Beat Budget Expense Log

  • FM234    Tools to Beat Budget Expense Log Summary

  • FM235    Controlled Forms Sign-Out

  • FM236    Budget Variance Analysis

  • FM237    Special Order Form

  • FM238    Check Receipt Log

  • FM239    Return to Vendor Form

  • FM240    Bank Account Reconciliation Sheet

  • FM241    Cashier Overage/Shortage Report

  • FM242     Bank Receipt Log

  • FM243    Check Request

  • FM244-1 Cost of Goods Sold Analysis Checklist

  • FM244-2 Cost of Goods Sold Analysis

  • FM245    Multiple Expense Coding Sheet

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