Gym chart of accounts
Most of a gym's income comes from members paying by direct debit, and some members pay for months or a pack of classes upfront. The accounts here cover those payments, contract trainers and the costs of running classes, beside the general chart.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
What this industry adds
- Membership debits come out of members' accounts on billing day but reach the gym later, in a batch, with the provider's charges taken out. Membership debits awaiting payout holds what has been collected until the batch lands.
- Members who pay upfront for a longer membership or buy a pack of classes have paid for something still to be used. Memberships paid in advance and Class passes not yet used show how much.
- Personal trainers and group fitness instructors engaged to run the gym's own sessions and classes invoice the gym, and Contract trainers and instructors holds those invoices.
- Class equipment replacements, Fitness music licences, Member access cards and Hygiene supplies for members hold the day-to-day costs of keeping a gym running.
Download the chart
The general accounts and this industry's accounts in one CSV file, in code order, which opens in any spreadsheet program.
Download the CSV fileThe accounts this chart adds
| Code | Account name | Type | What goes in it |
|---|---|---|---|
| 1-1500 | Membership debits awaiting payout | Asset | Membership payments the direct debit provider has collected from members and not yet paid into the gym's bank account |
| 2-1300 | Memberships paid in advance | Liability | Upfront payments members have made for membership weeks or months that have not yet started |
| 2-1310 | Class passes not yet used | Liability | Payments for class passes and session packs whose classes or sessions are still to be used |
| 5-1100 | Contract trainers and instructors | Expense | Invoices from personal trainers and group fitness instructors engaged as contractors to run the gym's own sessions and classes |
| 6-2100 | Class equipment replacements | Expense | Mats, resistance bands, skipping ropes and other small class equipment bought to replace worn items |
| 6-2110 | Fitness music licences | Expense | Licences that cover the music played during group classes and through the gym's speakers |
| 6-2120 | Member access cards | Expense | Key fobs, access cards and wristbands issued to members for entry |
| 6-2130 | Hygiene supplies for members | Expense | Disinfectant wipes, spray bottles, sanitiser and paper towel for members to wipe down equipment |
Illustrative example only: these rows show the method and are not sourced data.
What goes in each column
- Code: A number that sorts the account into its group: 1 for assets, 2 for liabilities, 3 for equity, 4 for income, and 5 and 6 for expenses.
- Account name: The name that appears in your books and reports.
- Type: Asset, Liability, Equity, Income or Expense, which decides whether the account appears on the balance sheet or the profit and loss statement.
- What goes in it: The transactions to record against the account.
How to use it
- When a direct debit payout lands, clear the member payments it covers from Membership debits awaiting payout, and post the fees the provider kept back to the general Bank fees account.
- Record upfront memberships and class packs against the member, with the dates or sessions covered, and ask your accountant how the used part should move into Sales.
- Code invoices from trainers and instructors who run the gym's own sessions to Contract trainers and instructors. Ask your accountant which general income account should hold any floor or room fees independent trainers pay.
- Treadmills, racks and other large machines sit in the general Equipment account, and servicing them in Repairs and maintenance, which leaves Class equipment replacements for small items.
- These accounts are for the gym's own money. Ask your accountant whether the way the gym is owned needs any others.
The chart is a CSV file, which opens in a spreadsheet program. It is not set up for importing directly into any particular accounting software, so check the format your software expects before you load the accounts into it.
Related pages
Related terms
Sources
- Key financial terms
business.gov.au, Australian Government. Current at 15 October 2026, released 9 July 2024. Checked 15 October 2026.
© Commonwealth of Australia 2020, licensed under CC BY 3.0 AU. Licence: CC BY 3.0 AU.
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