Accounting Reference Guide from C.H.I.P.S.
Uniform System of Accounts for the Health, Racquet, and
Sportsclub Industry
This book sets forth recommendations of a uniform system that is based on a consensus of
senior club industry financial executives and public accounting authorities.
These recommendations are consistent with generally accepted accounting principles and are
in conformance with the pronouncements of the various accounting boards and with industry
practice.
Contents
- Balance Sheet
- Statement of Owners' Equity
- Statement of Income and Departmental Schedules
- Statement of Cash Flows
- Notes to the Financial Statements
- Financial Statement Formats
- Ratio Analysis
- Operations Budgeting and Budgetary Control
- Sample Chart of Accounts
- Expense Dictionary
- Example Income Statement and Supporting Schedules
Index
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Uniform System of Accounts for the Health, Racquet, and Sportsclub Industry
165 pages • $64.95 + shipping
Texas residents please add 7 % sales tax
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