Sports club chart of accounts
A club collects registrations and subscriptions before the season starts, and cash from the canteen, bar and gate on game days. This chart gives the treasurer accounts for that money, and for the cost of fielding teams, beside the general chart of accounts.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
What this industry adds
- Registrations often come through an online platform that pays the club in batches, and game day cash can sit with a volunteer until it is banked. Registration platform payouts due and Game day cash awaiting banking keep both in view.
- Members often pay their subscriptions before the season begins. Member subscriptions paid in advance shows how much has been paid for a season still to come.
- Fielding teams has costs of its own. Competition entry and affiliation fees, Ground and venue hire, Umpire and referee fees, and Balls, nets and training gear each get an account.
- Trophies and presentation costs and Fundraising event costs cover end-of-season awards and the raffles and functions that help fund the club.
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 | Game day cash awaiting banking | Asset | Cash from the canteen, bar, gate and raffles that has been counted and is waiting to be banked |
| 1-1510 | Registration platform payouts due | Asset | Player registration fees an online registration platform has collected and not yet paid to the club |
| 2-1300 | Member subscriptions paid in advance | Liability | Subscriptions and registration fees members have paid for a season that has not started yet |
| 5-1100 | Competition entry and affiliation fees | Expense | Team entry fees and affiliation fees the club pays to its league, association or governing body, apart from any insurance cover charged with them |
| 5-1200 | Ground and venue hire | Expense | Hire of fields, courts, pools and halls booked for training and games, apart from any lease on the clubhouse |
| 5-1300 | Umpire and referee fees | Expense | Invoices from umpires' and referees' associations for the officials they send to the club's games |
| 5-1400 | Balls, nets and training gear | Expense | Balls, cones, bibs, nets and other playing and training gear bought for the club's teams |
| 6-2100 | Trophies and presentation costs | Expense | Trophies, medals and awards, and the cost of the end-of-season presentation |
| 6-2110 | Fundraising event costs | Expense | Prizes, hire and other costs of running raffles, trivia nights and other fundraising events |
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
- Set up a tracking category for each team or grade, so ground hire, umpire fees and gear can be reported team by team for the committee.
- Have game day cash counted by a second volunteer, post it to Game day cash awaiting banking, and clear it when the deposit shows in the bank feed.
- Clear each registration platform payout against the players it covers, with the fees the platform deducts going to the general Bank fees account.
- Canteen and bar sales go in the general Sales account, and the cost of the food and drink sold in Cost of goods sold. A tracking category for the canteen shows how it is doing on its own.
- The chart covers the club's own money. If the club's structure calls for other accounts, your accountant can help add them.
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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