11 July 2003

Uniform System of Financial Reporting for Clubs
By Raymond S. Schmidgall Ph.D., CPA

Uniform System of Financial Reporting for ClubsUniform System of Financial Reporting for Clubs is a club accounting resource for club managers, officers, and controllers that provides a total financial reporting system. This revised edition is a joint collaboration between Hospitality Financial and Technology Professionals (HFTP) and Club Managers Association of America (CMAA). It offers a flexible turnkey financial reporting system geared specifically to member-owned, not-for-profit city and country clubs.

Uniform System of Financial Reporting for Clubs includes:

  • formats for all financial
  • statements and supporting schedules
  • definitions for all line items
  • practical information about financial analysis
  • projections, and budgeting; a broad discussion of relevant tax issues
  • a detailed expense dictionary and more

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Uniform System of Financial Reporting for Clubs
By Raymond S. Schmidgall Ph.D., CPA







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