Classification of common expenses

Accounting fees (general)

X

Administration costs

X

Advertising expenses

X

Annual general meeting expenses

X

Audit of accounts fees

X

Bad debts

X

Bank charges (investment account)

X

Bank charges (trading account)

X

Bar expenses

X

Board expenses

X

Borrowing costs (mortgage on club's premises)

X

Building write-off

X

Cash shortages

X

Cleaning costs

X

Community benefit payments (if required by law)

X

ClubGRANTS scheme payments – NSW

X

Computer expenses

X

Consultancy fees

X

Contract, sub-contract and commission expenses

X

Cost of managing tax affairs

X

Decline in value (depreciating assets) expenses

X

Directors fees

X

Donations to community organisations (not DGRs)

X

Donations to deductible gift recipients (DGRs)

X

Electricity costs

X

Employee expenses (other)

X

Employee leave payments

X

Employee leave provisions

X

Employee salaries and wages

X

Employee superannuation

X

Employee training and welfare costs

X

Employee uniforms

X

Employees – pay out tips (non-voluntary)

X

Employees – pay out tips (voluntary)

X

Employees – payroll taxes

X

Employees – worker's compensation costs

X

Employees amenities

X

Entertainment expenses

X

Filing fees

X

Fines and penalties

X

Flowers and decorations

X

Freight and cartage

X

Gaming licenses (machines owned)

X

Gaming machine commission expenses

X

Gaming machine expenses (owned or leased)

X

Gaming taxes and levies (machines owned)

X

Gas

X

Guests and reciprocal members expenses

X

Hire of equipment/videos

X

Hire of facilities for functions

X

Honoraria paid to volunteers

X

Insurance on club property

X

Interest expense (mortgage on club's premises)

X

Investment costs

X

Keno commission expenses

X

Land taxes

X

Laundry and dry cleaning

X

Member discounts

X

Member loyalty schemes

X

Member magazine expenses

X

Member wreaths, flowers, hospital visits

X

Members birthdays

X

Members/badge draws

X

Membership subscriptions costs

X

Motor vehicle expenses

X

Payments to employment agencies for staff

X

Payphone expenses (commission or agreed amount)

X

Payphone expenses (owned or leased)

X

Permits, licences and fees

X

Pest control

X

Prepaid expenses

X

Printing, stationery and postage expenses

X

Prizes and trophies

X

Purchase of merchandise

X

Raffle and bingo expenses

X

Rates

X

Rent expenses and outgoings – club

X

Rent expenses and outgoings – investment properties

X

Repairs and maintenance – club

X

Repairs and maintenance – investment properties

X

Restaurant/bistro expenses

X

Security costs

X

Sponsorship costs

X

Stocktaking expenses

X

Subscriptions to professional associations – first $42

X

Subscriptions to professional associations (general)

X

Sundry/general expenses

X

TAB facilities commission expenses

X

Telephone expenses

X

Waste disposal expenses

X