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PGM447 Prof. Golf Management Seminar

Lead Faculty: Dr. Michael McAnear

Course Description

A seminar in the principles of facility planning, operations, and management. Analysis and discussion of basic accounting theory and the application of accounting principles. The use of ethical business planning in the creation of a facility mission and the techniques and methods to develop financial forecasts and budgets will be discussed. Effective business practices and their differences in private, semi-private, and municipal facilities will be explored.

Learning Outcomes

  • Discuss the elements and value of organizational charts, job descriptions, and performance reviews in a public, semi-private, private, municipal, or resort facility.
  • Prepare and evaluate financial forecasts and budgets for a in a public, semi-private, private, municipal, or resort facility.
  • Describe and explain the purpose of a balance sheet, income statement, and statement of cash flows in the operations of a public, semi-private, private, municipal, or resort facility.
  • Prepare from an adjusted trial balance from the following financial statements and compare and contrast their importance in the profitability of a golf facility: income statement, statement of retained earnings and balance sheet.
  • Explain what is meant by the term andquot;depreciationandquot; in the context of accounting and how it affects the profitability and balance sheet of a golf facility.
  • Compare and contrast andquot;accrual basisandquot; accounting and andquot;cash basisandquot; accounting in a golf facility.
  • Analyze the financial statements of a public, semi-private, private, municipal, or resort facility using common financial statement ratios, and state conclusions about the facility's liquidity, solvency, and profitability.